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Administration Committee Packet 2021 11-17-21 AGENDA ADMINISTRATION COMMITTEE MEETING Wednesday, November 17, 2021 6:00 p.m. City Hall Conference Room 800 Game Farm Road, Yorkville, IL Citizen Comments: Minutes for Correction/Approval: October 20, 2021 New Business: 1. ADM 2021-43 Budget Report for October 2021 2. ADM 2021-44 Treasurer’s Report for October 2021 3. ADM 2021-45 Cash Statement for August 2021 4. ADM 2021-46 Website Report for October 2021 5. ADM 2021-47 Auditor RFP 6. ADM 2021-48 Liability Insurance Renewal 7. ADM 2021-49 Bond Abatement Ordinances a. Ordinance abating the tax levied for the year 2021 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 2021 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 2021 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 2021 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 2021 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 2021 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 2021 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A h. Ordinance abating the tax levied for the year 2021 to pay the principal of and interest on the $8,250,000 General Obligation Bonds (Alternate Revenue Source), Series 2021 United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us Administration Committee Agenda November 17, 2021 Page 2 8. ADM 2021-50 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) 9. ADM 2021-51 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2022 and Ending April 30, 2023 in and for Special Service Area Number 2004-201 (Fox Hill) 10. ADM 2021-52 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2022 and Ending April 30, 2023 in and for Special Service Area Number 2006-119 (Sunflower Estates) Old Business: 1. ADM 2021-41 2011 Bond Refinancing Discussion 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 17, 2021 6:00 PM CITY HALL CONFERENCE ROOM --------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: --------------------------------------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------------------------------------- MINUTES FOR CORRECTION/APPROVAL: --------------------------------------------------------------------------------------------------------------------------------------- 1. October 20, 2021 □ Approved __________ □ As presented □ With corrections --------------------------------------------------------------------------------------------------------------------------------------- NEW BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2021-43 Budget Report for October 2021 □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2021-44 Treasurer’s Report for October 2021 □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2021-45 Cash Statement for August 2021 □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 4. ADM 2021-46 Website Report for October 2021 □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 5. ADM 2021-47 Auditor RFP □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 6. ADM 2021-48 Liability Insurance Renewal □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 7. ADM 2021-49 Bond Abatement Ordinances a. Ordinance abating the tax levied for the year 2021 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 2021 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 2021 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 2021 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 2021 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 2021 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 2021 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 __________ h. Ordinance abating the tax levied for the year 2021 to pay the principal of and interest on the $8,250,000 General Obligation Bonds (Alternate Revenue Source), Series 2021 □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 8. ADM 2021-50 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 ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 9. ADM 2021-51 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2022 and Ending April 30, 2023 in and for Special Service Area Number 2004-201 (Fox Hill) □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 10. ADM 2021-52 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2022 and Ending April 30, 2023 in and for Special Service Area Number 2006-119 (Sunflower Estates) □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- OLD BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2021-41 2011 Bond Refinancing Discussion □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ 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 20, 2021 Administration Committee – November 17, 2021 Majority Committee Approval Minute Taker Name Department Page 1 of 2 DRAFT UNITED CITY OF YORKVILLE ADMINISTRATION COMMITTEE MEETING Wednesday, October 20, 2021 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: Vice-Chairman Chris Funkhouser/in-person Alderman Seaver Tarulis/in-person Alderman Dan Transier/in-person Other City Officials In Attendance: City Administrator Bart Olson/in-person Assistant City Administrator Erin Willrett/in-person Finance Director Rob Fredrickson/in-person Others in Attendance: None The meeting was called to order at 6:00pm by Vice-Chairman Chris Funkhouser. Citizen Comments: None Minutes for Correction/Approval: September 22, 2021 The minutes were approved as presented. New Business: 1. ADM 2021-38 Budget Report for September 2021 Mr. Olson said the sales tax is the second highest on record. So far the October figure is up 27% from 2020 and the 2020 numbers were up 10% overall. He said cash flow and expenses are doing well, but supply issues are starting to be evident. He said trucks authorized for purchase in 2020 will not be received until late 2022. 2. ADM 2021-39 Treasurer's Report for September 2021 Finance Director Fredrickson reported the following: Beg. Fund Balance: $14,992,729 YTD Revenues: $29,073,901 YTD Expenses $14,094,411 Proj. Ending Fund Balance: $29,972,219 Page 2 of 2 The Treasurer's report will move forward to the October 26th City Council meeting. 3. ADM 2021-40 Website Report for September 2021 Ms. Willrett said the report hit the peak for the year with the Hometown Days event. She said there will be a downward trend now with January being the lowest. The website activity is dependent on events occurring. 4. ADM 2021-41 2011 Bond Refinancing Discussion Mr. Olson referred to the memo from Mr. Fredrickson which outlines the timing of the bonds and the Prairie Point building financing. The refinancing will be discussed at the October 26th City Council meeting, a Public Hearing will be scheduled for November 9th and the bond sale ordinance will be done on December 14th. He anticipated the Council meetings through December may have lengthy discussions on the water topic. Administrator Olson said staff has met with Oswego and Montgomery and a decision on the water topic will be made in December. This is for information. 5. ADM 2021-42 Meeting Schedule for 2022 The committee was OK with the schedule as presented. Old Business: None Additional Business: Mr. Olson said revised water figures are available for the water source options and there will be a verbal presentation at an upcoming City Council meeting. He said a water forum meeting had been held last night for citizens. The water matrix is ready for scoring purposes and it was noted that water quality is more important than cost to many. Alderman Funkhouser asked for an infographic that breaks down a city water bill showing trash, water, sewer, etc., so an example will be provided. Alderman Transier asked if the public would have an opportunity to complete a matrix and Mr. Olson said it will be placed on the website and will be used as a tool for discussion. Alderman Funkhouser asked about return to work at city hall for staff members due to the pandemic. Mr. Olson said a couple employees work 2-3 days at home due to childcare, school or family issues. He said staff has followed strict guidelines and there are check- ins. Administrator Olson said 85 to 90% staffers are in the office full-time now. There were fewer than 5 closures in the last couple months due to staff having covid or being exposed. There was no further business and the meeting adjourned at 6:15pm. 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 2021-43 Budget Report for October 2021 Administration Committee – November 17, 2021 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 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetGENERAL FUND REVENUESTaxes01-000-40-00-4000 PROPERTY TAXES 98,145 987,686 30,162 81,453 841,468 31,392 2,070,306 2,091,475 98.99%01-000-40-00-4010PROPERTY TAXES-POLICE PENSION62,631 630,291 19,248 51,979 536,982 20,033 1,321,164 1,334,771 98.98%01-000-40-00-4030 MUNICIPAL SALES TAX 258,698 389,717 353,904 409,710 401,970 363,298 2,177,298 3,582,508 60.78%01-000-40-00-4035 NON-HOME RULE SALES TAX 195,140 299,299 283,575 306,463 317,410 292,581 1,694,468 2,649,473 63.95%01-000-40-00-4040 ELECTRIC UTILITY TAX - 154,821 - - 194,606 - 349,427 715,000 48.87%01-000-40-00-4041 NATURAL GAS UTILITY TAX 28,081 22,730 18,762 15,322 16,927 15,429 117,249 270,000 43.43%01-000-40-00-4043 EXCISE TAX 17,210 17,577 16,333 16,969 17,463 17,979 103,531 209,000 49.54%01-000-40-00-4044 TELEPHONE UTILITY TAX 695 695 695 695 695 695 4,170 8,340 50.00%01-000-40-00-4045 CABLE FRANCHISE FEES 66,083 - 7,870 66,926 - 7,316 148,195 300,000 49.40%01-000-40-00-4050 HOTEL TAX 3,764 22,511 5,647 7,909 7,683 27,812 75,326 80,000 94.16%01-000-40-00-4055 VIDEO GAMING TAX 19,200 19,886 19,246 19,914 18,711 19,377 116,334 140,000 83.10%01-000-40-00-4060 AMUSEMENT TAX 1,326 996 42,268 2,429 20,099 32,307 99,426 125,000 79.54%01-000-40-00-4065 ADMISSIONS TAX - - - - - 148,662 148,662 145,000 102.53%01-000-40-00-4070BDD TAX - KENDALL MARKETPLACE24,419 38,802 36,147 40,129 44,783 34,852 219,132 379,950 57.67%01-000-40-00-4071 BDD TAX - DOWNTOWN 2,835 5,503 3,781 4,395 3,811 4,101 24,426 30,000 81.42%01-000-40-00-4072 BDD TAX - COUNTRYSIDE 2,307 2,772 2,834 3,053 3,340 6,073 20,380 12,000 169.83%01-000-40-00-4075 AUTO RENTAL TAX 1,273 1,477 1,506 1,325 1,827 1,765 9,173 16,500 55.59%Intergovernmental01-000-41-00-4100 STATE INCOME TAX 320,085 280,842 251,940 141,468 149,398 271,492 1,415,226 2,336,774 60.56%01-000-41-00-4105 LOCAL USE TAX 49,471 63,245 57,461 52,889 60,281 56,138 339,484 937,660 36.21%01-000-41-00-4106 CANNABIS EXCISE TAX 2,179 2,529 2,229 1,989 2,366 2,814 14,107 19,596 71.99%01-000-41-00-4110 ROAD & BRIDGE TAX 3,175 26,433 874 1,887 21,034 1,007 54,411 54,975 98.97%01-000-41-00-4120 PERSONAL PROPERTY TAX 6,292 - 4,585 583 - 7,639 19,098 16,500 115.74%01-000-41-00-4160 FEDERAL GRANTS 200,000 5,682 7,516 - - - 213,198 15,275 1395.73%01-000-41-00-4168STATE GRANT - TRF SIGNAL MAINT- - - - 12,329 - 12,329 20,000 61.65%01-000-41-00-4170 STATE GRANTS - - - 18,060 18,060 - 36,120 - 0.00%01-000-41-00-4182 MISC INTERGOVERNMENTAL - - - 674 - - 674 1,000 67.35%Licenses & Permits01-000-42-00-4200 LIQUOR LICENSES 1,250 804 - 3,010 600 1,000 6,664 65,000 10.25%01-000-42-00-4205 OTHER LICENSES & PERMITS 936 1,662 150 149 - 1,091 3,988 9,500 41.98%01-000-42-00-4210 BUILDING PERMITS 81,647 85,423 80,985 127,927 79,497 90,835 546,315 450,000 121.40%Fines & Forfeits01-000-43-00-4310 CIRCUIT COURT FINES 2,743 1,825 4,994 3,824 5,190 2,384 20,960 35,000 59.88%UNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 20211 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202101-000-43-00-4320ADMINISTRATIVE ADJUDICATION1,354 2,139 1,214 2,746 1,243 1,210 9,906 26,500 37.38%01-000-43-00-4323 OFFENDER REGISTRATION FEES 115 - - 35 70 105 325 350 92.86%01-000-43-00-4325 POLICE TOWS 4,000 5,000 3,000 5,500 9,500 3,500 30,500 55,000 55.45%Charges for Service01-000-44-00-4400 GARBAGE SURCHARGE 244 238,580 358 240,802 362 242,939 723,283 1,376,063 52.56%01-000-44-00-4405 UB COLLECTION FEES 13,327 12,756 - 16,871 17,252 27,080 87,287 165,000 52.90%01-000-44-00-4407 LATE PENALTIES - GARBAGE 11 4,587 18 5,083 6 4,636 14,341 21,000 68.29%01-000-44-00-4415 ADMINISTRATIVE CHARGEBACK 18,213 18,213 18,213 18,213 18,213 18,213 109,280 218,560 50.00%01-000-44-00-4474 POLICE SPECIAL DETAIL - 240 - - 2,213 - 2,453 500 490.50%Investment Earnings01-000-45-00-4500 INVESTMENT EARNINGS 278 258 431 454 465 514 2,399 20,000 11.99%01-000-45-00-4550 GAINS ON INVESTMENT - - - - 3,649 - 3,649 - 0.00%Reimbursements01-000-46-00-4604 REIMB - ENGINEERING EXPENSES - - - - - - - 10,000 0.00%01-000-46-00-4680 REIMB - LIABILITY INSURANCE2,051 2,269 (4,367) 1,056 - - 1,009 15,000 6.73%01-000-46-00-4690 REIMB - MISCELLANEOUS4,686 227 660 161 578 1,107 7,419 12,000 61.83%Miscellaneous01-000-48-00-4820 RENTAL INCOME500 - 760 500 630 500 2,890 7,000 41.29%01-000-48-00-4850 MISCELLANEOUS INCOME3,873 18,135 3,000 3,050 3,002 3,954 35,014 88,000 39.79%Other Financing Uses01-000-49-00-4916TRANSFER FROM CW MUNICIPAL BLDG- - - - - - - 35,000 0.00%TOTAL REVENUES: GENERAL FUND 1,498,237 3,365,612 1,275,999 1,675,600 2,833,714 1,761,831 12,410,993 18,100,270 68.57%ADMINISTRATION EXPENDITURESSalaries & Wages01-110-50-00-5001 SALARIES - MAYOR 825 825 825 825 825 825 4,950 10,000 49.50%01-110-50-00-5002 SALARIES - LIQUOR COMM 83 83 83 83 83 83 500 1,000 50.00%01-110-50-00-5005 SALARIES - ALDERMAN 3,900 4,400 3,800 3,900 4,000 3,900 23,900 48,000 49.79%01-110-50-00-5010 SALARIES - ADMINISTRATION 43,952 40,852 49,900 29,487 33,032 45,344 242,568 567,473 42.75%01-110-50-00-5015 PART-TIME SALARIES - - - - 1,029 1,488 2,517 - 0.00%Benefits01-110-52-00-5212RETIREMENT PLAN CONTRIBUTION4,891 4,555 3,812 3,284 3,670 5,054 25,267 59,061 42.78%01-110-52-00-5214 FICA CONTRIBUTION 3,634 3,468 2,925 2,584 2,936 2,658 18,204 44,356 41.04%01-110-52-00-5216 GROUP HEALTH INSURANCE 14,193 11,171 4,995 108 2,781 3,633 36,881 88,445 41.70%01-110-52-00-5222 GROUP LIFE INSURANCE (110) 285 (51) 204 (51) 36 313 687 45.57%01-110-52-00-5223 GROUP DENTAL INSURANCE - 1,496 499 238 412 480 3,125 7,454 41.92%2 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202101-110-52-00-5224 VISION INSURANCE94 94 - 205 - 62 455 1,130 40.29%Contractual Services01-110-54-00-5412 TRAINING & CONFERENCES- - 429 930 - 50 1,409 17,000 8.29%01-110-54-00-5424COMPUTER REPLACEMENT CHRGBCK- - - 2,091 - (412) 1,679 3,336 50.32%01-110-54-00-5415 TRAVEL & LODGING - - - - 48 - 48 10,000 0.48%01-110-54-00-5426 PUBLISHING & ADVERTISING - - 170 - - - 170 5,000 3.40%01-110-54-00-5430 PRINTING & DUPLICATION - 84 80 67 53 78 362 3,250 11.15%01-110-54-00-5440 TELECOMMUNICATIONS - 3,008 2,476 4,502 300 4,976 15,261 22,300 68.43%01-110-54-00-5448 FILING FEES - - - - - - - 500 0.00%01-110-54-00-5451 CODIFICATION - 1,242 - - - 50 1,292 10,000 12.92%01-110-54-00-5452 POSTAGE & SHIPPING 7 15 1 31 19 10 83 3,000 2.77%01-110-54-00-5460 DUES & SUBSCRIPTIONS 7,634 225 257 100 588 897 9,700 22,000 44.09%01-110-54-00-5462 PROFESSIONAL SERVICES 202 519 498 1,413 272 393 3,298 12,000 27.48%01-110-54-00-5480 UTILITIES - 827 6,214 5,808 6,584 7,851 27,283 33,708 80.94%01-110-54-00-5485 RENTAL & LEASE PURCHASE 338 226 226 226 226 308 1,550 3,000 51.65%01-110-54-00-5488 OFFICE CLEANING- 1,046 1,058 1,091 1,091 - 4,285 13,743 31.18%Supplies01-110-56-00-5610 OFFICE SUPPLIES507 310 1,607 1,091 267 494 4,276 10,000 42.76%TOTAL EXPENDITURES: ADMINISTRATION80,151 74,732 79,802 58,269 58,164 78,258 429,375 996,443 43.09%FINANCE EXPENDITURESSalaries & Wages01-120-50-00-5010 SALARIES & WAGES24,238 28,680 26,881 24,193 23,206 35,559 162,757 326,735 49.81%Benefits01-120-52-00-5212RETIREMENT PLAN CONTRIBUTION2,709 3,203 3,003 2,704 2,578 3,984 18,182 34,006 53.47%01-120-52-00-5214 FICA CONTRIBUTION 1,824 2,164 2,026 1,820 1,733 2,700 12,266 23,676 51.81%01-120-52-00-5216 GROUP HEALTH INSURANCE 3,429 7,104 3,199 2,952 2,511 3,952 23,147 48,081 48.14%01-120-52-00-5222 GROUP LIFE INSURANCE - 53 - 93 - 31 177 361 48.96%01-120-52-00-5223 DENTAL INSURANCE - 1,033 344 344 344 344 2,411 4,132 58.34%01-120-52-00-5224 VISION INSURANCE 39 65 - 156 - 52 312 624 49.99%Contractual Services01-120-54-00-5412 TRAINING & CONFERENCES - - - - - - - 3,500 0.00%01-120-54-00-5414 AUDITING SERVICES - 15,000 - - - 15,200 30,200 35,900 84.12%01-120-54-00-5415 TRAVEL & LODGING - - - - - - - 600 0.00%01-120-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 1,895 0.00%3 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202101-120-54-00-5430 PRINTING & DUPLICATING- 388 106 457 18 386 1,355 3,500 38.72%01-120-54-00-5440 TELECOMMUNICATIONS- 170 170 170 170 327 1,007 1,980 50.87%01-120-54-00-5452 POSTAGE & SHIPPING55 75 72 121 107 84 514 1,200 42.86%01-120-54-00-5460 DUES & SUBSCRIPTIONS90 - - - - - 90 1,500 6.00%01-120-54-00-5462 PROFESSIONAL SERVICES3,975 3,271 3,222 3,426 3,156 12,259 29,309 65,000 45.09%01-120-54-00-5485 RENTAL & LEASE PURCHASE259 113 113 387 113 113 1,098 2,200 49.92%Supplies01-120-56-00-5610 OFFICE SUPPLIES- 89 - 138 - 132 358 2,500 14.33%TOTAL EXPENDITURES: FINANCE36,618 61,408 39,137 36,963 33,937 75,122 283,185 557,390 50.81%POLICE EXPENDITURESSalaries & Wages01-210-50-00-5008 SALARIES - POLICE OFFICERS161,377 158,933 155,605 158,184 156,531 227,544 1,018,174 1,975,199 51.55%01-210-50-00-5011 SALARIES - COMMAND STAFF31,168 34,341 33,560 30,848 29,578 55,868 215,362 525,732 40.96%01-210-50-00-5012 SALARIES - SERGEANTS41,497 47,475 40,740 39,750 45,238 59,625 274,324 559,921 48.99%01-210-50-00-5013 SALARIES - POLICE CLERKS12,953 12,953 15,431 19,237 9,214 17,923 87,710 182,926 47.95%01-210-50-00-5014 SALARIES - CROSSING GUARD3,278 707 - - 1,667 4,103 9,753 30,000 32.51%01-210-50-00-5015 PART-TIME SALARIES2,089 4,040 5,559 3,949 5,467 7,056 28,160 70,000 40.23%01-210-50-00-5020 OVERTIME7,579 8,545 11,965 4,066 10,650 3,595 46,400 111,000 41.80%Benefits01-210-52-00-5212RETIREMENT PLAN CONTRIBUTION1,439 1,439 1,714 2,137 1,024 1,991 9,745 19,039 51.18%01-210-52-00-5213 EMPLOYER CONTRI - POL PEN 62,631 630,291 19,248 51,979 536,982 20,033 1,321,164 1,334,771 98.98%01-210-52-00-5214 FICA CONTRIBUTION 19,323 19,850 19,502 19,054 19,043 28,257 125,029 257,542 48.55%01-210-52-00-5216 GROUP HEALTH INSURANCE 85,493 92,725 50,282 51,590 42,545 43,575 366,209 572,407 63.98%01-210-52-00-5222 GROUP LIFE INSURANCE (100) 688 (100) 1,321 (100) 355 2,064 4,269 48.34%01-210-52-00-5223 DENTAL INSURANCE - 9,852 3,467 3,345 3,345 3,308 23,318 39,409 59.17%01-210-52-00-5224 VISION INSURANCE 505 505 - 1,484 - 493 2,987 5,987 49.89%Contractual Services01-210-54-00-5410 TUITION REIMBURSEMENT - - - 2,412 1,206 3,216 6,834 13,350 51.19%01-210-54-00-5411 POLICE COMMISSION - - 310 - 155 - 465 5,780 8.04%01-210-54-00-5412 TRAINING & CONFERENCES - 6,250 (5,335) 1,394 125 1,048 3,482 24,500 14.21%01-210-54-00-5415 TRAVEL & LODGING - 292 597 - 168 70 1,127 10,000 11.27%01-210-54-00-5422VEHICLE & EQUIPMENT CHARGEBACK7,644 7,644 7,644 7,644 7,644 7,644 45,866 91,732 50.00%01-210-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 3,336 0.00%01-210-54-00-5430 PRINTING & DUPLICATING - 78 71 55 131 234 570 5,000 11.40%4 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202101-210-54-00-5440 TELECOMMUNICATIONS- 1,851 3,436 5,174 1,979 4,890 17,330 43,500 39.84%01-210-54-00-5452 POSTAGE & SHIPPING25 52 54 - 57 49 237 1,200 19.75%01-210-54-00-5460 DUES & SUBSCRIPTIONS5,750 4,000 5,126 126 6 6 15,014 10,700 140.32%01-210-54-00-5462 PROFESSIONAL SERVICES600 5,000 485 905 1,469 45 8,504 39,950 21.29%01-210-54-00-5467 ADJUDICATION SERVICES- 700 271 1,300 625 - 2,896 20,750 13.96%01-210-54-00-5469 NEW WORLD LIVE SCAN- - - - - - - 2,000 0.00%01-210-54-00-5472 KENDALL CO. JUVE PROBATION- - - - - - - 4,600 0.00%01-210-54-00-5485 RENTAL & LEASE PURCHASE524 411 411 299 411 411 2,469 5,600 44.08%01-210-54-00-5488 OFFICE CLEANING- 1,046 1,058 1,091 1,091 - 4,285 13,806 31.04%01-210-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - 1,690 5,533 1,731 4,229 13,183 60,000 21.97%Supplies01-210-56-00-5600 WEARING APPAREL - - - 352 647 1,177 2,176 15,000 14.51%01-210-56-00-5610 OFFICE SUPPLIES - 65 35 - 348 373 822 4,500 18.26%01-210-56-00-5620 OPERATING SUPPLIES - 225 20 253 45 292 834 16,500 5.06%01-210-56-00-5650 COMMUNITY SERVICES - 30 - 436 209 74 748 3,000 24.94%01-210-56-00-5690 BALLISTIC VESTS - - - - - - - 4,550 0.00%01-210-56-00-5695 GASOLINE - 5,094 4,736 4,941 5,514 5,618 25,902 62,348 41.54%01-210-56-00-5696 AMMUNITION - - - - - - - 9,000 0.00%TOTAL EXPENDITURES: POLICE 443,774 1,055,082 377,582 418,858 884,745 503,102 3,683,144 6,158,904 59.80%COMMUNITY DEVELOPMENT EXPENDITURESSalaries & Wages01-220-50-00-5010 SALARIES & WAGES 40,628 47,667 47,718 40,990 41,569 62,812 281,384 561,611 50.10%Benefits01-220-52-00-5212RETIREMENT PLAN CONTRIBUTION4,547 5,329 5,335 4,587 4,618 7,045 31,462 58,451 53.83%01-220-52-00-5214 FICA CONTRIBUTION 3,014 3,552 3,556 3,042 3,063 4,709 20,936 41,374 50.60%01-220-52-00-5216 GROUP HEALTH INSURANCE 12,767 12,912 6,749 7,512 4,243 6,000 50,183 85,991 58.36%01-220-52-00-5222 GROUP LIFE INSURANCE - - - 166 - 55 222 707 31.35%01-220-52-00-5223 DENTAL INSURANCE - 1,699 566 566 566 585 3,984 7,034 56.64%01-220-52-00-5224 VISION INSURANCE 90 90 - 270 - 90 540 1,115 48.46%Contractual Services01-220-54-00-5412 TRAINING & CONFERENCES 350 41 365 - - 195 951 7,300 13.03%01-220-54-00-5415 TRAVEL & LODGING - - - - 15 - 15 6,500 0.23%01-220-54-00-5422VEHICLE EQUIPMENT CHARGEBACK- - - - - - - 31,000 0.00%01-220-54-00-5426 PUBLISHING & ADVERTISING - - 715 - - - 715 2,500 28.59%5 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202101-220-54-00-5430 PRINTING & DUPLICATING- 49 63 45 70 48 276 1,500 18.40%01-220-54-00-5440 TELECOMMUNICATIONS- 98 267 267 267 267 1,167 4,000 29.17%01-220-54-00-5452 POSTAGE & SHIPPING2 9 8 11 13 14 57 500 11.47%01-220-54-00-5459 INSPECTIONS- - 18,440 20,080 15,040 - 53,560 70,000 76.51%01-220-54-00-5460 DUES & SUBSCRIPTIONS- - 256 839 - - 1,094 2,750 39.79%01-220-54-00-5462 PROFESSIONAL SERVICES5,250 628 4,883 1,536 3,752 2,892 18,940 89,280 21.21%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- 396 - 218 - - 614 4,500 13.64%Supplies01-220-56-00-5610 OFFICE SUPPLIES - - 66 - 151 184 401 1,500 26.73%01-220-56-00-5620 OPERATING SUPPLIES - 38 686 201 76 213 1,213 5,000 24.26%01-220-56-00-5695 GASOLINE - 373 280 350 428 323 1,754 4,752 36.91%TOTAL EXPENDITURES: COMMUNITY DEVELP 66,838 73,071 90,142 80,870 74,061 85,621 470,603 990,515 47.51%PUBLIC WORKS - STREET OPERATIONS EXPENDITURESSalaries & Wages01-410-50-00-5010 SALARIES & WAGES 34,292 36,287 36,921 34,063 34,506 52,422 228,490 560,857 40.74%01-410-50-00-5015 PART-TIME SALARIES - 1,278 1,632 960 - - 3,870 13,440 28.79%01-410-50-00-5020 OVERTIME 213 - 111 208 392 789 1,714 22,500 7.62%Benefits01-410-52-00-5212RETIREMENT PLAN CONTRIBUTION3,834 4,031 4,114 3,808 3,877 5,912 25,576 60,715 42.12%01-410-52-00-5214 FICA CONTRIBUTION 2,532 2,668 2,723 2,511 2,559 3,947 16,940 43,565 38.88%01-410-52-00-5216 GROUP HEALTH INSURANCE 17,948 18,818 9,005 9,062 8,280 10,099 73,213 156,120 46.90%01-410-52-00-5222 GROUP LIFE INSURANCE (145) 372 (145) 511 (145) 74 523 941 55.62%01-410-52-00-5223 DENTAL INSURANCE - 1,844 705 660 660 678 4,547 10,663 42.64%01-410-52-00-5224 VISION INSURANCE 96 96 - 287 - 96 574 1,576 36.45%Contractual Services01-410-54-00-5412 TRAINING & CONFERENCES - - - - - - - 6,000 0.00%01-410-54-00-5415 TRAVEL & LODGING - - - - - - - 3,000 0.00%01-410-54-00-5422VEHICLE EQUIPMENT CHARGEBACK8,333 8,333 8,333 8,333 8,333 8,333 50,000 100,000 50.00%01-410-54-00-5435 TRAFFIC SIGNAL MAINTENANCE - 410 237 66 3,480 511 4,703 30,000 15.68%01-410-54-00-5440 TELECOMMUNICATIONS - 310 310 376 310 336 1,642 7,600 21.60%01-410-54-00-5455 MOSQUITO CONTROL - - - - - - - 6,615 0.00%01-410-54-00-5458 TREE & STUMP MAINTENANCE - - 4,750 - - 5,400 10,150 15,000 67.67%01-410-54-00-5462 PROFESSIONAL SERVICES 367 372 60 981 368 370 2,517 9,225 27.29%6 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202101-410-54-00-5483 JULIE SERVICES- - - 1,645 - 1,645 3,290 4,500 73.11%01-410-54-00-5485 RENTAL & LEASE PURCHASE69 274 213 159 185 396 1,295 6,000 21.58%01-410-54-00-5488 OFFICE CLEANING- 103 105 108 108 - 423 1,329 31.83%01-410-54-00-5490VEHICLE MAINTENANCE SERVICES- - 4,743 4,133 2,634 4,284 15,795 65,000 24.30%Supplies01-410-56-00-5600 WEARING APPAREL - 35 128 52 386 - 602 5,000 12.03%01-410-56-00-5620 OPERATING SUPPLIES - 320 454 1,237 689 478 3,177 22,000 14.44%01-410-56-00-5628VEHICLE MAINTENANCE SUPPLIES600 43 866 1,441 1,368 2,567 6,886 30,000 22.95%01-410-56-00-5630 SMALL TOOLS & EQUIPMENT - 471 21 281 210 - 983 21,500 4.57%01-410-56-00-5640 REPAIR & MAINTENANCE - 942 809 355 45 1,211 3,363 25,000 13.45%01-410-56-00-5665 JULIE SUPPLIES - - - - - - - 1,200 0.00%01-410-56-00-5695 GASOLINE - 285 475 3,870 1,076 986 6,691 25,680 26.05%TOTAL EXP: PUBLIC WORKS - STREET OPS 68,139 77,291 76,570 75,106 69,323 100,533 466,963 1,255,026 37.21%PW - HEALTH & SANITATION EXPENDITURES- Contractual Services01-540-54-00-5441 GARBAGE SRVCS - SR SUBSIDY - - 3,517 3,550 3,610 3,602 14,279 44,588 32.02%01-540-54-00-5442 GARBAGE SERVICES - - 117,910 116,674 115,511 117,340 467,434 1,340,671 34.87%01-540-54-00-5443 LEAF PICKUP - 600 - - - - 600 9,000 6.67%TOTAL EXPENDITURES: HEALTH & SANITATION - 600 121,427 120,223 119,121 120,942 482,313 1,394,259 34.59%ADMINISTRATIVE SERVICES EXPENDITURESSalaries & Wages01-640-50-00-5092 POLICE SPECIAL DETAIL WAGES - 240 - - 2,213 - 2,453 500 490.50%Benefits01-640-52-00-5230 UNEMPLOYMENT INSURANCE- - 5,851 - - - 5,851 16,500 35.46%01-640-52-00-5231 LIABILITY INSURANCE81,864 26,432 26,432 26,432 41,844 26,419 229,423 346,323 66.25%01-640-52-00-5240 RETIREES - GROUP HEALTH INS13,890 22,095 (2,426) 7,298 (2,471) 835 39,221 44,302 88.53%01-640-52-00-5241 RETIREES - DENTAL INSURANCE(1,036) 3,347 (40) 506 83 88 2,949 333 885.55%01-640-52-00-5242 RETIREES - VISION INSURANCE32 84 (236) 506 (289) (32) 64 62 104.02%Contractual Services01-640-54-00-5418 PURCHASING SERVICES- - 36 - - 4,025 4,061 62,437 6.50%01-640-54-00-5423 IDOR ADMINISTRATION FEE3,623 5,541 5,213 5,652 5,914 5,406 31,350 49,556 63.26%01-640-54-00-5424COMPUTER REPLACEMENT CHRGEBACK- - - - - - - 1,895 0.00%01-640-54-00-5427GC HOUSING RENTAL ASSISTANCE1,658 829 829 829 - 1,658 5,803 10,114 57.38%01-640-54-00-5428 UTILITY TAX REBATE - - - - - - - 8,000 0.00%7 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202101-640-54-00-5432FACILITY MANAGEMENT SERVICES- - - - - 15,261 15,261 - 0.00%01-640-54-00-5439 AMUSEMENT TAX REBATE - - 996 1,836 2,415 1,540 6,786 12,000 56.55%01-640-54-00-5449 KENCOM - 13,693 1,170 1,170 1,164 - 17,198 124,409 13.82%01-640-54-00-5450 INFORMATION TECH SRVCS - 3,308 8,662 9,414 28,245 19,840 69,470 400,000 17.37%01-640-54-00-5453BUILDINGS & GROUNDS CHARGEBACK- - - - - - - 118,190 0.00%01-640-54-00-5456 CORPORATE COUNSEL - 5,653 4,009 3,948 - 9,866 23,476 110,000 21.34%01-640-54-00-5461 LITIGATION COUNSEL - 2,214 - 5,356 4,745 - 12,315 110,000 11.20%01-640-54-00-5462 PROFESSIONAL SERVICES 523 - 2,729 27,652 - 8,188 39,092 48,150 81.19%01-640-54-00-5463 SPECIAL COUNSEL - (1,692) - 4,788 90 900 4,086 25,000 16.34%01-640-54-00-5465 ENGINEERING SERVICES - - 35,093 67,011 28,645 - 130,749 300,000 43.58%01-640-54-00-5473 KENDALL AREA TRANSIT - - - - - - - 25,000 0.00%01-640-54-00-5475 CABLE CONSORTIUM FEE - - - - - - - 65,000 0.00%01-640-54-00-5481 HOTEL TAX REBATES - 47 10,119 5,349 7,066 25,982 48,562 72,000 67.45%01-640-54-00-5486 ECONOMIC DEVELOPMENT - 9,425 17,400 9,425 9,425 24,650 70,325 165,000 42.62%01-640-54-00-5491 CITY PROPERTY TAX REBATE - - - - - 1,328 1,328 1,326 100.13%01-640-54-00-5492 SALES TAX REBATES - - - - - 232,250 232,250 1,004,700 23.12%01-640-54-00-5493 BUSINESS DISTRICT REBATES28,970 46,136 41,907 46,626 50,895 44,126 258,659 413,511 62.55%01-640-54-00-5494 ADMISSIONS TAX REBATE- - - - - - - 145,000 0.00%01-640-54-00-5499 BAD DEBT- - - - - - - 1,000 0.00%Supplies01-640-56-00-5625 REIMBURSEABLE REPAIRS- - - - - - - 15,000 0.00%Other Financing Uses01-640-70-00-7799 CONTINGENCY- - - - - - - 44,000 0.00%01-640-99-00-9923TRANSFER TO CITY-WIDE CAPITAL33,438 33,438 33,438 33,438 33,438 33,438 200,625 401,250 50.00%01-640-99-00-9924TRANSFER TO BUILDING & GROUNDS- - - - - - - 304,209 0.00%01-640-99-00-9942 TRANSFER TO DEBT SERVICE 26,781 26,781 26,781 26,781 26,781 26,781 160,688 321,375 50.00%01-640-99-00-9952 TRANSFER TO SEWER 43,312 43,312 43,312 43,312 43,312 43,312 259,875 519,749 50.00%01-640-99-00-9979TRANSFER TO PARKS & RECREATION119,571 119,571 119,571 119,571 119,571 119,571 717,425 1,434,849 50.00%01-640-99-00-9982 TRANSFER TO LIBRARY OPS 5,518 1,775 2,139 1,775 1,775 1,774 14,757 26,993 54.67%TOTAL EXPENDITURES: ADMIN SERVICES 358,143 362,228 382,985 448,675 404,863 647,206 2,604,101 6,747,733 38.59%TOTAL FUND REVENUES 1,498,237 3,365,612 1,275,999 1,675,600 2,833,714 1,761,831 12,410,993 18,100,270 68.57%TOTAL FUND EXPENDITURES 1,053,663 1,704,412 1,167,646 1,238,964 1,644,213 1,610,785 8,419,683 18,100,270 46.52%FUND SURPLUS (DEFICIT) 444,573 1,661,200 108,353 436,636 1,189,501 151,046 3,991,310 - 8 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 2021FOX HILL SSA REVENUES11-000-40-00-4000 PROPERTY TAXES 501 7,872 116 435 6,965 145 16,034 19,000 84.39%TOTAL REVENUES: FOX HILL SSA 501 7,872 116 435 6,965 145 16,034 19,000 84.39%FOX HILL SSA EXPENDITURES11-111-54-00-5495OUTSIDE REPAIR & MAINTENANCE- 1,267 608 487 1,475 365 4,201 59,200 7.10%TOTAL FUND REVENUES 501 7,872 116 435 6,965 145 16,034 19,000 84.39%TOTAL FUND EXPENDITURES - 1,267 608 487 1,475 365 4,201 59,200 7.10%FUND SURPLUS (DEFICIT) 501 6,605 (493) (51) 5,490 (220) 11,832 (40,200) SUNFLOWER SSA REVENUES12-000-40-00-4000 PROPERTY TAXES 801 9,201 93 522 9,137 522 20,276 21,000 96.55%TOTAL REVENUES: SUNFLOWER SSA 801 9,201 93 522 9,137 522 20,276 21,000 96.55%SUNFLOWER SSA EXPENDITURES12-112-54-00-5416 POND MAINTENANCE 817 817 817 817 - - 3,268 5,000 65.35%12-112-54-00-5495OUTSIDE REPAIR & MAINTENANCE- 1,100 460 2,836 1,100 345 5,841 12,200 47.88%TOTAL FUND REVENUES 801 9,201 93 522 9,137 522 20,276 21,000 96.55%TOTAL FUND EXPENDITURES 817 1,917 1,277 3,653 1,100 345 9,109 17,200 52.96%FUND SURPLUS (DEFICIT) (16) 7,284 (1,184) (3,131) 8,037 177 11,167 3,800 MOTOR FUEL TAX REVENUES15-000-41-00-4112 MOTOR FUEL TAX 36,740 36,117 37,425 36,754 40,299 37,843 225,178 482,526 46.67%15-000-41-00-4113 MFT HIGH GROWTH - - - - - 79,463 79,463 11,000 722.39%15-000-41-00-4114 TRANSPORTATION RENEWAL TAX 25,924 26,038 26,425 26,545 28,337 27,924 161,193 346,618 46.50%15-000-41-00-4115 REBUILD ILLINOIS 208,937 - - - - - 208,937 417,875 50.00%15-000-45-00-4500 INVESTMENT EARNINGS 40 40 43 46 35 42 245 2,000 12.24%TOTAL REVENUES: MOTOR FUEL TAX 271,641 62,194 63,894 63,345 68,670 145,273 675,016 1,260,019 53.57%MOTOR FUEL TAX EXPENDITURESCapital Outlay15-155-56-00-5618 SALT - - - - - - - 138,000 0.00%15-155-60-00-6005 FOX HILL IMPROVEMENTS- - - - - - - 1,253,625 0.00%9 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202115-155-60-00-6025ROADS TO BETTER ROADS PROGRAM- - - 460,947 - - 460,947 920,000 50.10%15-155-60-00-6028 PAVEMENT STRIPING PROGRAM - - - - - - - 50,000 0.00%15-155-60-00-6079 ROUTE 47 EXPANSION 6,149 6,149 6,149 6,149 6,149 6,149 36,893 73,788 50.00%TOTAL FUND REVENUES 271,641 62,194 63,894 63,345 68,670 145,273 675,016 1,260,019 53.57%TOTAL FUND EXPENDITURES 6,149 6,149 6,149 467,096 6,149 6,149 497,841 2,435,413 20.44%FUND SURPLUS (DEFICIT) 265,492 56,045 57,745 (403,752) 62,521 139,124 177,175 (1,175,394) CITY-WIDE CAPITAL REVENUESLicenses & Permits23-000-42-00-4214 DEVELOPMENT FEES - 500 85 - (85) 500 1,000 5,000 20.00%23-000-42-00-4222 ROAD CONTRIBUTION FEE 26,000 (18,000) 48,000 56,000 30,000 42,000 184,000 100,000 184.00%Charges for Service23-000-44-00-4440 ROAD INFRASTRUCTURE FEES 279 136,621 390 137,532 434 138,371 413,627 785,000 52.69%Investment Earnings23-000-45-00-4500 INVESTMENT EARNINGS 6 6 6 6 6 6 36 500 7.24%23-000-45-00-4550 GAIN ON INVESTMENT - - - - 4,599 - 4,599 - 100.00%Reimbursements23-000-46-00-4614 REIMB - BLACKBERRY WOODS- - - - - - - 4,322 0.00%23-000-46-00-4612 MILL ROAD IMPROVEMENTS- - 3,597 4,111 - - 7,707 2,320,000 0.33%23-000-46-00-4621 REIMB - FOUNTAIN VILLAGE- 165 - - - - 165 - 0.00%23-000-46-00-4636 REIMB - RAINTREE VILLAGE- - - - - - - 165,000 0.00%23-000-46-00-4690 REIMB - PUSH FOR THE PATH- - - - - - - 26,523 0.00%23-000-46-00-4690 REIMB - MISCELLANEOUS- 1,408 - 124 - - 1,532 5,477 27.96%Other Financing Sources23-000-49-00-4901 TRANSFER FROM GENERAL33,438 33,438 33,438 33,438 33,438 33,438 200,625 401,250 50.00%23-000-49-00-4924TRANSFER FROM BUILDING & GROUNDS- 2,139,950 - - 11,268 - 2,151,218 1,995,000 107.83%TOTAL REVENUES: CITY-WIDE CAPITAL 59,722 2,294,087 85,515 231,210 79,659 214,315 2,964,509 5,808,072 51.04%CITY-WIDE CAPITAL EXPENDITURESContractual Services23-230-54-00-5462 PROFESSIONAL SERVICES - - - - - - - 13,500 0.00%23-230-54-00-5465 ENGINEERING SERVICES - - 3,133 2,828 3,399 - 9,360 109,000 8.59%23-230-54-00-5482 STREET LIGHTING - 5 7,801 7,860 8,351 9,411 33,429 110,214 30.33%23-230-54-00-5498 PAYING AGENT FEES - - - 475 - - 475 475 100.00%23-230-54-00-5499 BAD DEBT - - - - - - - 1,000 0.00%10 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202123-230-56-00-5619 SIGNS- - 625 717 - 2,999 4,341 15,000 28.94%23-230-60-00-6032 ASPHALT PATCHING- 1,956 860 150 - - 2,966 35,000 8.48%23-230-56-00-5637SIDEWALK CONSTRUCTION SUPPLIES- 640 522 2,244 414 - 3,820 7,500 50.93%23-230-56-00-5642STREET LIGHTING & OTHER SUPPLIES- 733 1,880 330 403 298 3,643 45,000 8.10%Capital Outlay23-230-60-00-6005 FOX HILL IMPROVEMENTS - - - - - - - 85,000 0.00%23-230-60-00-6012 MILL ROAD IMPROVEMENTS - - 18 10,097 464,625 - 474,741 2,260,000 21.01%23-230-60-00-6014BLACKBERRY WOODS SUBDIVISION- - - - - - - 6,101 0.00%23-230-60-00-6016US 34 (CENTER/ELDAMAIN RD) PROJECT- - - - - - - 110,000 0.00%23-230-60-00-6023 FOUNTAIN VILLAGE SUBDIVISION - - - - - - - - 0.00%23-230-60-00-6025ROAD TO BETTER ROADS PROGRAM- - 19,135 2,062 29,340 - 50,537 1,148,725 4.40%23-230-60-00-6032 BRISTOL RIDGE ROAD - - 774 2,485 3,903 - 7,162 70,000 10.23%23-230-60-00-6036RAINTREE VILLAGE IMPROVEMENTS- 6,355 - - - - 6,355 165,000 3.85%23-230-60-00-6041SIDEWALK REPLACEMENT PROGRAM- - 2,959 2,758 1,223 - 6,940 300,000 2.31%23-230-60-00-6058RT71 (RT47/ORCHARD RD) PROJECT- - - - - - - 82,050 0.00%23-230-60-00-6059US RT34 (IL47/ORCHARD RD) PROJECT- - - - - - - 85,000 0.00%23-230-60-00-6088 KENNEDY ROAD NORTH - - 3,597 4,111 6,097 - 13,804 60,000 23.01%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 PAYMENT 57,669 - - - - - 57,669 115,338 50.00%23-230-99-00-9924TRANSFER TO BUILDING & GROUNDS- - - - - - - 384,824 0.00%23-230-99-00-9951 TRANSFER TO WATER 8,713 8,713 8,713 8,713 8,713 8,713 52,279 104,558 50.00%TOTAL FUND REVENUES 59,722 2,294,087 85,515 231,210 79,659 214,315 2,964,509 5,808,072 51.04%TOTAL FUND EXPENDITURES 66,382 18,402 50,017 44,831 526,467 21,421 727,521 5,545,285 13.12%FUND SURPLUS (DEFICIT) (6,660) 2,275,685 35,498 186,379 (446,808) 192,894 2,236,988 262,787 BUILDING & GROUNDS REVENUESLicenses & Permits24-000-42-00-4218DEVELOPMENT FEES - MUNICIPAL BLDG8,236 600 2,209 2,509 2,809 900 17,263 35,000 49.32%24-000-44-00-4416BUILDING & GROUNDS CHARGEBACK- - - - - - - 147,738 0.00%Investment Earnings24-000-45-00-4500 INVESTMENT EARNINGS 51 84 67 67 65 67 400 3,000 13.32%Other Financing Sources24-000-48-00-4845 DONATIONS - - - - - - - 2,000 0.00%11 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202124-000-49-00-4900 BOND PROCEEDS8,250,000 - - - - - 8,250,000 8,707,478 94.75%24-000-49-00-4901 TRANSFER FROM GENERAL- - - - - - - 304,209 0.00%24-000-49-00-4903 PREMIUM ON BOND ISSUANCE525,011 - - - - - 525,011 - 0.00%24-000-49-00-4923TRANSFER FROM CITY-WIDE CAPITAL- - - - - - - 384,824 0.00%TOTAL REVENUES: BUILDINGS & GROUNDS 8,783,298 684 2,276 2,576 2,874 967 8,792,674 9,584,249 91.74%BUILDING & GROUNDS EXPENDITURESSalaries & Wages24-216-50-00-5010 SALARIES & WAGES - - - - - 3,143 3,143 50,117 6.27%Benefits24-216-52-00-5212RETIREMENT PLAN CONTRIBUTION- - - - - 349 349 5,216 6.69%24-216-52-00-5214 FICA CONTRIBUTION - - - - - 240 240 3,547 6.78%24-216-52-00-5216 GROUP HEALTH INSURANCE - - - - - - - 21,690 0.00%24-216-52-00-5222 GROUP LIFE INSURANCE - - - - - - - 109 0.00%24-216-52-00-5223 DENTAL INSURANCE - - - - - - - 1,352 0.00%24-216-52-00-5224 VISION INSURANCE - - - - - - - 197 0.00%Contractual Services24-216-54-00-5402 BOND ISSUANCE COSTS 96,175 - - 74 - - 96,249 82,478 116.70%24-216-54-00-5432FACILITY MANAGEMENT SERVICES- - - - - - - 65,510 0.00%24-216-54-00-5446PROPERTY & BUILDING MAINTENANCE SERVICES1,737 2,775 8,966 4,909 6,980 7,515 32,883 160,000 20.55%24-216-56-00-5626 HANGING BASKETS - - - - 412 - 412 2,000 20.60%24-216-56-00-5656PROPERTY & BUILDING MAINTENANCE SUPPLIES- 3,772 544 488 121 328 5,253 25,000 21.01%Capital Outlay24-216-60-00-6030 CITY HALL IMPROVEMENTS - - 2,500 - 69,084 - 71,584 6,980,000 1.03%2021 Bond24-216-82-00-8000 PRINCIPAL PAYMENT - - - - - - - - 0.00%24-216-82-00-8050 INTEREST PAYMENT - - - - - - - 157,033 0.00%24-216-99-00-9901 TRANSFER TO GENERAL - - - - - - - 35,000 0.00%24-216-99-00-9923TRANSFER TO CITY-WIDE CAPITAL- 2,139,950 - - 11,268 - 2,151,218 1,995,000 107.83%TOTAL FUND REVENUES 8,783,298 684 2,276 2,576 2,874 967 8,792,674 9,584,249 91.74%TOTAL FUND EXPENDITURES 97,912 2,146,497 12,010 5,470 87,865 11,575 2,361,330 9,584,249 24.64%FUND SURPLUS (DEFICIT) 8,685,386 (2,145,813) (9,734) (2,894) (84,991) (10,609) 6,431,344 - Other Financing Uses12 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 2021VEHICLE & EQUIPMENT REVENUELicenses & Permits25-000-42-00-4215DEVELOPMENT FEES - POLICE CAPITAL7,200 3,600 4,650 2,250 2,400 1,500 21,600 30,000 72.00%25-000-42-00-4217 WEATHER WARNING SIREN FEES 326 109 109 217 380 217 1,356 - 0.00%25-000-42-00-4218 ENGINEERING CAPITAL FEE 2,300 2,100 2,700 3,500 2,300 2,500 15,400 10,000 154.00%25-000-42-00-4219DEVELOPMENT FEES - PW CAPITAL17,000 8,600 10,950 5,350 5,600 3,700 51,200 64,500 79.38%25-000-42-00-4220DEVELOPMENT FEES - PARK CAPITAL1,150 1,050 1,350 1,750 1,150 1,250 7,700 5,000 154.00%Fines & Forfeits25-000-43-00-4315 DUI FINES 350 217 1,100 700 350 64 2,781 7,000 39.73%25-000-43-00-4316 ELECTRONIC CITATION FEES 74 32 68 70 76 58 378 800 47.25%Charges for Service25-000-44-00-4418 MOWING INCOME - - - 376 - - 376 2,000 18.78%25-000-44-00-4419 COMMUNITY DVLP CHARGEBACK - - - - - - - 31,000 0.00%25-000-44-00-4420 POLICE CHARGEBACK 7,644 7,644 7,644 7,644 7,644 7,644 45,866 91,732 50.00%25-000-44-00-4421 PUBLIC WORKS CHARGEBACK 8,333 8,333 8,333 8,333 8,333 8,333 50,000 100,000 50.00%25-000-44-00-4422PARKS & RECREATION CHARGEBACK- - - - - - - 88,866 0.00%25-000-44-00-4425COMPUTER REPLACEMENT CHARGEBACKS- - - - - - - 12,232 0.00%Investment Earnings25-000-45-00-4522 INVESTMENT EARNINGS - PARKS - - - - - - 1,000 0.00%25-000-45-00-4550 GAIN ON INVESTMENT - - - - 105 - 105 - 0.00%Miscellaneous25-000-46-00-4692 MISC REIMB - PARK CAPITAL - - - - - - - 102,096 0.00%25-000-48-00-4852 MISC INCOME - PD CAPITAL - 666 - - - - 666 - 0.00%25-000-48-00-4854 MISC INCOME - PW CAPITAL - 93 - - - - 93 1,000 9.35%25-000-48-00-4855 MISC INCOME - PARKS CAPITAL - 588 - - - - 588 - 0.00%25-000-49-00-4920 SALE OF CAPITAL ASSETS - PD - - 695 - - - 695 - 0.00%25-000-49-00-4922 SALE OF CAPITAL ASSETS - PARKS - 4,000 - - - - 4,000 - 0.00%TOTAL REVENUES: VEHICLE & EQUIPMENT 44,377 37,032 37,599 30,190 28,338 25,267 202,804 547,226 37.06%VEHICLE & EQUIPMENT EXPENDITURESPOLICE CAPITAL EXPENDITURESContractual Services25-205-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - - 466 - - 466 8,750 5.33%Capital Outlay25-205-60-00-6060 EQUIPMENT - - - - - - - 50,000 0.00%13 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202125-205-60-00-6070 VEHICLES- 97,210 423 17,630 1,900 - 117,163 260,000 45.06%TOTAL EXPENDITURES: POLICE CAPITAL- 97,210 423 18,096 1,900 - 117,629 318,750 36.90%GENERAL GOVERNMENT CAPITAL EXPENDITURESContractual Services25-212-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - 8,336 16,162 24,498 12,232 200.28%Capital Outlay25-212-60-00-6070 VEHICLES - - 31,070 - - 74,959 106,029 31,000 342.03%TOTAL EXPENDITURES: GENERAL GOVERNMENT - - 31,070 - 8,336 91,121 130,527 43,232 301.92%PUBLIC WORKS CAPITAL EXPENDITURESContractual Services25-215-54-00-5448 FILING FEES - - - - - - - 750 0.00%Supplies25-215-56-00-5620 OPERATING SUPPLIES - - - - - - - 1,000 0.00%Capital Outlay25-215-60-00-6060 EQUIPMENT - - - - - - - 15,000 0.00%25-215-60-00-6070 VEHICLES 10,786 - - 45,477 - - 56,262 911,000 6.18%185 Wolf Street Building25-215-92-00-8000 PRINCIPAL PAYMENT 4,406 4,374 4,432 4,401 4,415 4,471 26,498 53,527 49.50%25-215-92-00-8050 INTEREST PAYMENT 1,377 1,409 1,351 1,382 1,368 1,312 8,200 15,869 51.67%TOTAL EXPENDITURES: PW CAPITAL 16,569 5,783 5,783 51,260 5,783 5,783 90,960 997,146 9.12%PARK & RECREATION CAPITAL EXPENDITURESContractual Services25-225-54-00-5495 OUTSDE REPAIR & MAINTENANCE - - - - - - - 1,600 0.00%Capital Outlay25-225-60-00-6010 PARK IMPROVEMENTS- - - 5,799 513 (44) 6,268 152,096 4.12%25-225-60-00-6060 EQUIPMENT10,079 11,999 7,930 - - - 30,008 50,000 60.02%25-225-60-00-6070 VEHICLES- - - - - - - 313,000 0.00%185 Wolf Street Building25-225-92-00-8000 PRINCIPAL PAYMENT138 137 139 138 138 140 830 1,677 49.51%25-225-92-00-8050 INTEREST PAYMENT43 44 42 43 43 41 257 497 51.69%TOTAL EXPENDITURES: PARK & REC CAPITAL10,260 12,180 8,111 5,980 695 137 37,364 518,870 7.20%TOTAL FUND REVENUES 44,377 37,032 37,599 30,190 28,338 25,267 202,804 547,226 37.06%TOTAL FUND EXPENDITURES 26,829 115,173 45,388 75,336 16,714 97,041 376,480 1,877,998 20.05%FUND SURPLUS (DEFICIT) 17,548 (78,141) (7,789) (45,146) 11,625 (71,774) (173,676) (1,330,772) 14 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 2021DEBT SERVICE REVENUES42-000-42-00-4208RECAPTURE FEES-WATER & SEWER1,075 1,000 900 1,625 775 875 6,250 8,000 78.13%42-000-49-00-4901 TRANSFER FROM GENERAL 26,781 26,781 26,781 26,781 26,781 26,781 160,688 321,375 50.00%TOTAL REVENUES: DEBT SERVICE 27,856 27,781 27,681 28,406 27,556 27,656 166,938 329,375 50.68%DEBT SERVICE EXPENDITURES42-420-54-00-5498 PAYING AGENT FEES - - - 475 - - 475 475 100.00%2014B Refunding Bond42-420-79-00-8000 PRINCIPAL PAYMENT - - - - - - - 310,000 0.00%42-420-79-00-8050 INTEREST PAYMENT - 9,450 - - - - 9,450 18,900 50.00%TOTAL FUND REVENUES 27,856 27,781 27,681 28,406 27,556 27,656 166,938 329,375 50.68%TOTAL FUND EXPENDITURES - 9,450 - 475 - - 9,925 329,375 3.01%FUND SURPLUS (DEFICIT) 27,856 18,331 27,681 27,931 27,556 27,656 157,013 - WATER FUND REVENUESCharges for Service51-000-41-00-4165 FEDERAL GRANTS - APRA FUNDS - - - - - - - 131,250 0.00%51-000-44-00-4424 WATER SALES 1,019 488,600 8,579 724,843 6,049 643,241 1,872,330 3,412,500 54.87%51-000-44-00-4425 BULK WATER SALES- - - - - - - 5,000 0.00%51-000-44-00-4426 LATE PENALTIES - WATER89 24,527 75 22,058 38 23,918 70,704 116,394 60.75%51-000-44-00-4430 WATER METER SALES25,990 24,500 19,535 38,935 15,860 19,800 144,620 60,000 241.03%51-000-44-00-4440 WATER INFRASTRUCTURE FEE259 140,106 416 140,979 464 142,086 424,310 820,000 51.75%51-000-44-00-4450 WATER CONNECTION FEES44,400 23,800 38,800 48,308 50,600 37,200 243,108 230,000 105.70%Investment Earnings51-000-45-00-4500 INVESTMENT EARNINGS38 87 113 145 127 142 652 3,000 21.72%51-000-45-00-4550 GAIN ON INVESTMENT- - - - 611 - 611 - 0.00%Miscellaneous51-000-48-00-4820 RENTAL INCOME 8,513 11,178 5,538 8,513 11,489 5,538 50,770 102,644 49.46%51-000-48-00-4850 MISCELLANEOUS INCOME56 404 - - - - 459 250 183.77%Other Financing Sources51-000-49-00-4923TRANSFER FROM CITY-WIDE CAPITAL8,713 8,713 8,713 8,713 8,713 8,713 52,279 104,558 50.00%51-000-49-00-4952 TRANSFER FROM SEWER 6,306 6,306 6,306 6,306 6,306 6,306 37,838 75,675 50.00%TOTAL REVENUES: WATER FUND 95,384 728,221 88,075 998,801 100,257 886,944 2,897,681 5,061,271 57.25%15 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 2021WATER OPERATIONS EXPENSESSalaries & Wages51-510-50-00-5010 SALARIES & WAGES 33,942 36,214 35,190 38,461 36,863 53,355 234,025 485,856 48.17%51-510-50-00-5015 PART-TIME SALARIES - 1,448 2,040 - - - 3,488 30,000 11.63%51-510-50-00-5020 OVERTIME 309 502 116 606 547 1,016 3,097 22,000 14.08%Benefits51-510-52-00-5212RETIREMENT PLAN CONTRIBUTION3,805 4,079 3,923 4,340 4,156 6,041 26,344 52,857 49.84%51-510-52-00-5214 FICA CONTRIBUTION 2,499 2,798 2,733 2,865 2,732 4,015 17,643 39,634 44.51%51-510-52-00-5216 GROUP HEALTH INSURANCE 17,462 19,964 10,425 9,671 10,031 11,473 79,026 107,242 73.69%51-510-52-00-5222 GROUP LIFE INSURANCE (20) 133 (20) 238 (20) 66 378 897 42.19%51-510-52-00-5223 DENTAL INSURANCE - 2,167 903 789 887 857 5,603 8,634 64.89%51-510-52-00-5224 VISION INSURANCE 99 113 - 318 - 106 636 1,306 48.69%51-510-52-00-5230 UNEMPLOYMENT INSURANCE - - 576 - - - 576 2,000 28.80%51-510-52-00-5231 LIABILITY INSURANCE 7,068 2,083 2,083 2,083 2,083 2,082 17,481 31,023 56.35%Contractual Services51-510-54-00-5401 ADMINISTRATIVE CHARGEBACK 10,550 10,550 10,550 10,550 10,550 10,550 63,298 126,596 50.00%51-510-54-00-5412 TRAINING & CONFERENCES - - 240 - 745 86 1,071 9,200 11.64%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- 434 510 605 456 594 2,599 8,000 32.49%51-510-54-00-5430 PRINTING & DUPLICATING- 487 107 518 2 485 1,599 3,250 49.19%51-510-54-00-5440 TELECOMMUNICATIONS- 3,302 3,734 6,867 735 6,828 21,465 40,000 53.66%51-510-54-00-5445 TREATMENT FACILITY SERVICES13,972 16,321 30,500 20,789 40,130 35,071 156,783 225,000 69.68%51-510-54-00-5448 FILING FEES134 469 134 - - 268 1,005 3,000 33.50%51-510-54-00-5452 POSTAGE & SHIPPING3,050 516 2,735 47 80 3,359 9,786 20,000 48.93%51-510-54-00-5453BUILDING & GROUNDS CHARGEBACK- - - - - - - 14,774 0.00%51-510-54-00-5460 DUES & SUBSCRIPTIONS 371 2,458 - - - - 2,829 2,500 113.16%51-510-54-00-5462 PROFESSIONAL SERVICES 6,230 4,813 6,855 5,824 4,789 11,209 39,720 166,000 23.93%51-510-54-00-5465 ENGINEERING SERVICES - - 4,415 7,350 8,534 - 20,299 75,000 27.06%51-510-54-00-5480 UTILITIES - - 27,032 27,009 27,176 28,366 109,584 312,700 35.04%51-510-54-00-5483 JULIE SERVICES - - - 1,645 - 1,645 3,290 4,500 73.11%51-510-54-00-5485 RENTAL & LEASE PURCHASE 145 95 208 95 152 95 789 2,000 39.46%51-510-54-00-5488 OFFICE CLEANING - 103 105 108 108 - 423 1,329 31.83%51-510-54-00-5490VEHICLE MAINTENANCE SERVICES- - - - - - - 12,000 0.00%16 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202151-510-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - - 12,709 - - 12,709 32,000 39.72%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 - 33 247 - - 391 671 5,000 13.41%51-510-56-00-5620 OPERATING SUPPLIES - 324 457 696 117 202 1,797 11,000 16.34%51-510-56-00-5628VEHICLE MAINTENANCE SUPPLIES- 2,797 532 1,945 - 192 5,465 2,500 218.60%51-510-56-00-5630 SMALL TOOLS & EQUIPMENT - - 96 - 43 64 203 8,400 2.41%51-510-56-00-5638 TREATMENT FACILITY SUPPLIES 5,282 8,659 14,358 19,108 15,637 19,580 82,624 191,425 43.16%51-510-56-00-5640 REPAIR & MAINTENANCE - 1,098 617 4,345 1,622 - 7,682 27,500 27.94%51-510-56-00-5664 METERS & PARTS - 1,205 5,036 32,576 28,252 10,206 77,276 100,000 77.28%51-510-56-00-5665 JULIE SUPPLIES - - - - 8 - 8 3,000 0.26%51-510-56-00-5695 GASOLINE - 285 646 3,365 1,395 1,341 7,032 21,400 32.86%Capital Outlay51-510-60-00-6015 WATER TOWER PAINTING - - - - - - - 20,000 0.00%51-510-60-00-6022 WELL REHABILITATIONS - - - - - - - 192,000 0.00%51-510-60-00-6025ROAD TO BETTER ROADS PROGRAM- - 161,675 148,787 42,704 161,745 514,911 950,000 54.20%51-510-60-00-6059 US34 (IL RT47/ORCHARD) PROJECT - - - - - - - 21,000 0.00%51-510-60-00-6060 EQUIPMENT - - - 158 611 - 769 463,000 0.17%51-510-60-00-6066RTE 71 WATERMAIN REPLACEMENT- - - - - - - 33,208 0.00%51-510-60-00-6070 VEHICLES - - - - - 3,200 3,200 100,000 3.20%51-510-60-00-6079 ROUTE 47 EXPANSION 3,781 3,781 3,781 3,781 3,781 3,781 22,686 45,372 50.00%51-510-60-00-6081CATION EXCHANGE MEDIA REPLACEMENT- - - - - - - 216,000 0.00%2015A Bond51-510-77-00-8000 PRINCIPAL PAYMENT - - - - - - - 312,545 0.00%51-510-77-00-8050 INTEREST PAYMENT 64,127 - - - - - 64,127 128,254 50.00%2016 Refunding Bond 51-510-85-00-8000 PRINCIPAL PAYMENT - - - - - - - 1,040,000 0.00%51-510-85-00-8050 INTEREST PAYMENT - 29,325 - - - - 29,325 58,650 50.00%IEPA Loan L17-15630051-510-89-00-8000 PRINCIPAL PAYMENT - - - 54,530 - - 54,530 109,743 49.69%51-510-89-00-8050 INTEREST PAYMENT - - - 7,985 - - 7,985 15,288 52.23%2014C Refunding Bond51-510-94-00-8000 PRINCIPAL PAYMENT - - - - - - - 135,000 0.00%17 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202151-510-94-00-8050 INTEREST PAYMENT - 8,175 - - - - 8,175 16,350 50.00%TOTAL FUND REVENUES95,384 728,221 88,075 998,801 100,257 886,944 2,897,681 5,061,271 57.25%TOTAL FUND EXPENSES172,807 164,730 332,887 431,240 244,904 378,743 1,725,312 6,081,733 28.37%FUND SURPLUS (DEFICIT)(77,423) 563,490 (244,812) 567,561 (144,648) 508,201 1,172,369 (1,020,462) SEWER FUND REVENUESCharges for Service52-000-41-00-4165 FEDERAL GRANTS - ARPA FUNDS- - - - - - - 84,500 0.00%52-000-44-00-4435 SEWER MAINTENANCE FEES187 175,357 350 176,807 353 177,865 530,919 1,055,596 50.30%52-000-44-00-4440 SEWER INFRASTRUCTURE FEE127 68,526 198 68,961 220 69,377 207,408 395,000 52.51%52-000-44-00-4455 SW CONNECTION FEES - OPS8,900 10,300 12,800 15,600 9,300 11,700 68,600 23,300 294.42%52-000-44-00-4456 SW CONNECTION FEES - CAPITAL21,600 7,200 7,200 14,400 16,200 10,800 77,400 180,000 43.00%52-000-44-00-4462 LATE PENALTIES - SEWER12 3,495 11 3,261 5 2,960 9,743 15,957 61.06%Investment Earnings52-000-45-00-4500 INVESTMENT EARNINGS7 13 17 27 32 37 134 1,500 8.91%52-000-45-00-4550 GAIN ON INVESTMENT- - - - 2,874 - 2,874 - 0.00%Other Financing Sources52-000-46-00-4690 REIMB - MISCELLANEOUS~- - - - - - - - 0.00%52-000-48-00-4850 MISCELLANEOUS INCOME~- 229 - - - - 229 - 0.00%52-000-49-00-4901 TRANSFER FROM GENERAL 43,312 43,312 43,312 43,312 43,312 43,312 259,875 519,749 50.00%TOTAL REVENUES: SEWER FUND 74,145 308,433 63,887 322,369 72,296 316,052 1,157,181 2,275,602 50.85%SEWER OPERATIONS EXPENSESSalaries & Wages52-520-50-00-5010 SALARIES & WAGES 18,560 19,518 20,334 18,874 19,378 32,188 128,852 271,613 47.44%52-520-50-00-5015 PART-TIME SALARIES - - - - - - - 6,720 0.00%52-520-50-00-5020 OVERTIME - - 149 73 100 97 418 500 83.54%Benefits52-520-52-00-5212RETIREMENT PLAN CONTRIBUTION2,062 2,168 2,276 2,105 2,164 3,587 14,362 28,321 50.71%52-520-52-00-5214 FICA CONTRIBUTION 1,352 1,426 1,497 1,380 1,421 2,398 9,474 20,151 47.01%52-520-52-00-5216 GROUP HEALTH INSURANCE 10,325 8,889 4,342 3,830 3,278 4,863 35,527 80,510 44.13%52-520-52-00-5222 GROUP LIFE INSURANCE (67) 135 (67) 253 (67) 39 226 529 42.69%52-520-52-00-5223 DENTAL INSURANCE - 898 299 322 322 340 2,181 5,527 39.46%52-520-52-00-5224 VISION INSURANCE 66 66 - 199 - 66 398 830 47.91%52-520-52-00-5230 UNEMPLOYMENT INSURANCE - - 303 - - - 303 850 35.65%18 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202152-520-52-00-5231 LIABILITY INSURANCE3,345 941 941 941 941 940 8,049 15,036 53.53%Contractual Services52-520-54-00-5401 ADMINISTRATIVE CHARGEBACK3,797 3,797 3,797 3,797 3,797 3,797 22,782 45,563 50.00%52-520-54-00-5412 TRAINING & CONFERENCES- - - 30 - - 30 3,500 0.86%52-520-54-00-5415 TRAVEL & LODGING- - - - - - - 3,000 0.00%52-520-54-00-5430 PRINTING & DUPLICATING- 230 50 240 2 228 750 1,500 49.98%52-520-54-00-5440 TELECOMMUNICATIONS- 606 642 1,410 806 1,140 4,604 13,500 34.10%52-520-54-00-5444 LIFT STATION SERVICES92 6,417 9,580 4,907 381 515 21,892 36,000 60.81%52-520-54-00-5462BUILDINGS & GROUNDS CHARGEBACK- - - - - - - 14,774 0.00%52-520-54-00-5462 PROFESSIONAL SERVICES 2,771 2,331 1,867 2,674 2,242 1,449 13,335 35,500 37.56%52-520-54-00-5480 UTILITIES - - 1,004 1,070 1,016 984 4,074 25,249 16.13%52-520-54-00-5483 JULIE SERVICES - - - 1,645 - 1,645 3,290 4,500 73.11%52-520-54-00-5485 RENTAL & LEASE PURCHASE 69 57 170 57 57 57 468 1,500 31.19%52-520-54-00-5488 OFFICE CLEANING - 103 105 108 108 - 423 1,329 31.83%52-520-54-00-5490VEHICLE MAINTENANCE SERVICES- 1,929 - - - 1,929 10,000 19.29%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 - - - - - - 2,000 0.00%Supplies52-520-56-00-5600 WEARING APPAREL - 401 363 138 20 - 921 3,980 23.15%52-520-56-00-5610 OFFICE SUPPLIES - - 26 146 72 307 550 1,250 44.03%52-520-56-00-5613 LIFT STATION MAINTENANCE - - 39 - - 2,737 2,776 8,000 34.70%52-520-56-00-5620 OPERATING SUPPLIES - 170 242 278 915 783 2,388 9,500 25.13%52-520-56-00-5628VEHICLE MAINTENANCE SUPPLIES- 627 209 155 2,083 165 3,238 10,000 32.38%52-520-56-00-5630 SMALL TOOLS & EQUIPMENT - - 269 - 389 - 658 5,600 11.75%52-520-56-00-5640 REPAIR & MAINTENANCE - - - - 193 - 193 5,000 3.86%52-520-56-00-5665 JULIE SUPPLIES - - - - - - - 2,233 0.00%52-520-56-00-5695 GASOLINE - 285 - 3,365 1,076 615 5,341 20,000 26.70%Capital Outlay52-520-60-00-6001 SCADA SYSTEM - - - - 43,783 - 43,783 67,000 65.35%52-520-60-00-6059US 34 (IL RT47/ORCHARD) PROJECT- - - - - - - 1,100 0.00%52-520-60-00-6060 EQUIPMENT - - - - - - - 82,000 0.00%52-520-60-00-6070 VEHICLES - - - - - - - 100,000 0.00%52-520-60-00-6066RTE 71 SEWER MAIN REPLACEMENT- - - - - - - 68,721 0.00%19 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202152-520-60-00-6079 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- - - - - - - 150,000 0.00%52-520-90-00-8050 INTEREST PAYMENT - - 7,855 - - - 7,855 15,710 50.00%2011 Refunding Bond52-520-92-00-8000 PRINCIPAL PAYMENT- - - - - - - 920,000 0.00%52-520-92-00-8050 INTEREST PAYMENT - 107,535 - - - - 107,535 215,070 50.00%Other Financing Uses52-520-99-00-9951 TRANSFER TO WATER6,306 6,306 6,306 6,306 6,306 6,306 37,838 75,675 50.00%TOTAL FUND REVENUES74,145 308,433 63,887 322,369 72,296 316,052 1,157,181 2,275,602 50.85%TOTAL FUND EXPENSES50,553 164,781 66,399 56,174 92,654 67,120 497,680 2,428,579 20.49%FUND SURPLUS (DEFICIT)23,592 143,652 (2,512) 266,196 (20,358) 248,932 659,501 (152,977) 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 WOODS- - - 1,136 - - 1,136 1,932 58.82%72-000-47-00-4706 CALEDONIA- - - - - - - 4,698 0.00%72-000-47-00-4708 COUNTRY HILLS- - - - - - - 4,358 0.00%72-000-47-00-4711 FOX HIGHLANDS- - - - - - - - 0.00%72-000-47-00-4724 KENDALL MARKETPLACE- - - - - - - - 0.00%72-000-47-00-4725 HEARTLAND MEADOWS- - - - - - - 3,522 0.00%72-000-47-00-4727 CIMARRON RIDGE- - - - - - - - 0.00%72-000-47-00-4736 BRIARWOOD- - - - - - - 5,145 0.00%72-000-48-00-4850 MISCELLANEOUS INCOME- 193 - - - - 193 - 0.00%TOTAL REVENUES: LAND CASH - 193 - 1,136 - - 1,329 25,760 5.16%LAND CASH EXPENDITURES72-720-60-00-6067BLACKBERRY CREEK NATURE PRESERVE- - - - - - - 5,000 0.00%TOTAL FUND REVENUES - 193 - 1,136 - - 1,329 25,760 5.16%TOTAL FUND EXPENDITURES - - - - - - - 5,000 0.00%FUND SURPLUS (DEFICIT) - 193 - 1,136 - - 1,329 20,760 20 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 2021PARK & RECREATION REVENUESCharges for Service79-000-41-00-4165 FEDERAL GRANT - ARPA FUNDS - - - - - - - 334,250 0.00%79-000-44-00-4402 SPECIAL EVENTS 11,700 17,656 27,788 - 45 6,425 63,614 90,000 70.68%79-000-44-00-4403 CHILD DEVELOPMENT 5,330 12,348 1,638 12,251 12,455 12,769 56,790 145,000 39.17%79-000-44-00-4404 ATHLETICS AND FITNESS 14,764 55,314 42,939 8,777 3,344 4,533 129,670 370,000 35.05%79-000-44-00-4441 CONCESSION REVENUE 4,235 7,560 3,878 1,631 3,513 1,649 22,466 45,000 49.92%Investment Earnings79-000-45-00-4500 INVESTMENT EARNINGS 7 4 9 12 8 10 50 250 20.04%Reimbursements79-000-46-00-4690 REIMB - MISCELLANEOUS - - - - - 1,057 1,057 - 0.00%Miscellaneous79-000-48-00-4820 RENTAL INCOME - 54,849 1,700 1,700 700 1,700 60,649 66,209 91.60%79-000-48-00-4825 PARK RENTALS 785 932 4,638 1,392 535 617 8,899 17,500 50.85%79-000-48-00-4843 HOMETOWN DAYS 1,675 3,075 2,700 8,080 124,044 - 139,574 120,000 116.31%79-000-48-00-4846 SPONSORSHIPS & DONATIONS - 5,450 350 1,150 250 - 7,200 15,000 48.00%79-000-48-00-4850 MISCELLANEOUS INCOME109 2,017 - 2,088 18 792 5,025 5,000 100.49%Other Financing Sources79-000-49-00-4901 TRANSFER FROM GENERAL119,571 119,571 119,571 119,571 119,571 119,571 717,425 1,434,849 50.00%TOTAL REVENUES: PARK & RECREATION158,176 278,775 205,210 156,652 264,482 149,122 1,212,418 2,643,058 45.87%PARKS DEPARTMENT EXPENDITURESSalaries & Wages79-790-50-00-5010 SALARIES & WAGES46,271 46,406 46,414 44,746 44,745 68,386 296,967 659,709 45.01%79-790-50-00-5015 PART-TIME SALARIES2,832 5,745 7,440 7,313 5,940 7,956 37,226 62,500 59.56%79-790-50-00-5020 OVERTIME58 - 769 - 1,314 590 2,731 5,000 54.62%Benefits79-790-52-00-5212RETIREMENT PLAN CONTRIBUTION5,324 5,337 5,402 5,110 5,282 7,927 34,382 70,935 48.47%79-790-52-00-5214 FICA CONTRIBUTION 3,643 3,872 4,061 3,865 3,853 5,775 25,068 53,594 46.77%79-790-52-00-5216 GROUP HEALTH INSURANCE 22,007 22,292 10,989 10,684 14,252 11,225 91,448 173,195 52.80%79-790-52-00-5222 GROUP LIFE INSURANCE - 142 - 250 - 83 475 1,149 41.35%79-790-52-00-5223 DENTAL INSURANCE - 2,563 854 854 854 854 5,981 11,605 51.54%79-790-52-00-5224 VISION INSURANCE 128 128 - 384 - 128 769 1,734 44.33%Contractual Services79-790-54-00-5412 TRAINING & CONFERENCES - - - - - - - 9,000 0.00%79-790-54-00-5415 TRAVEL & LODGING - - - - - - - 3,000 0.00%21 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202179-790-54-00-5422VEHICLE & EQUIPMENT CHARGEBACK- - - - - - - 88,866 0.00%79-790-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - - 0.00%79-790-54-00-5440 TELECOMMUNICATIONS - 691 1,191 727 727 1,182 4,518 8,250 54.77%79-790-54-00-5462 PROFESSIONAL SERVICES 510 589 634 3,141 829 578 6,281 11,400 55.10%79-790-54-00-5466 LEGAL SERVICES - - - - - - - 1,000 0.00%79-790-54-00-5485 RENTAL & LEASE PURCHASE 95 95 5,645 1,037 95 99 7,065 8,055 87.71%79-790-54-00-5488 OFFICE CLEANING - 341 344 352 352 - 1,387 3,487 39.78%79-790-54-00-5495OUTSIDE REPAIR & MAINTENANCE- 53 88 16 3,357 1,254 4,768 40,000 11.92%Supplies79-790-56-00-5600 WEARING APPAREL - - 312 125 274 - 711 6,220 11.43%79-790-56-00-5620 OPERATING SUPPLIES - 775 472 1,615 1,500 196 4,558 25,000 18.23%79-790-56-00-5630 SMALL TOOLS & EQUIPMENT - 17 178 44 145 705 1,089 11,000 9.90%79-790-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - - - - - 0.00%79-790-56-00-5640 REPAIR & MAINTENANCE 659 11,336 10,413 5,166 6,690 4,322 38,585 71,000 54.34%79-790-56-00-5646 ATHLETIC FIELDS & EQUIPMENT - 326 - 4,153 7,760 6,852 19,092 55,000 34.71%79-790-56-00-5695 GASOLINE - 955 3,517 4,091 2,751 3,807 15,121 21,824 69.29%TOTAL EXPENDITURES: PARKS DEPARTMENT 81,526 101,661 98,723 93,673 100,719 121,920 598,222 1,402,523 42.65%RECREATION DEPARTMENT EXPENDITURESSalaries & Wages79-795-50-00-5010 SALARIES & WAGES 28,258 24,483 25,867 28,256 28,256 44,254 179,374 386,753 46.38%79-795-50-00-5015 PART-TIME SALARIES 33 496 468 - 2,240 - 3,236 23,500 13.77%79-795-50-00-5045 CONCESSION WAGES 680 2,591 2,298 - 672 1,001 7,242 15,000 48.28%79-795-50-00-5046 PRE-SCHOOL WAGES 2,399 656 1,013 540 1,025 8,108 13,741 40,000 34.35%79-795-50-00-5052 INSTRUCTORS WAGES 2,113 1,219 1,193 1,525 987 2,440 9,476 40,000 23.69%Benefits79-795-52-00-5212RETIREMENT PLAN CONTRIBUTION3,148 2,737 2,893 3,289 3,236 5,243 20,547 45,446 45.21%79-795-52-00-5214 FICA CONTRIBUTION 2,492 2,211 2,320 2,271 2,476 4,234 16,003 37,238 42.97%79-795-52-00-5216 GROUP HEALTH INSURANCE 12,962 9,856 4,148 5,343 4,372 5,058 41,737 107,479 38.83%79-795-52-00-5222 GROUP LIFE INSURANCE (41) 109 (41) 242 (41) 62 291 748 38.85%79-795-52-00-5223 DENTAL INSURANCE - 1,279 455 492 455 388 3,070 7,685 39.95%79-795-52-00-5224 VISION INSURANCE 72 59 - 209 - 72 412 1,156 35.61%Contractual Services79-795-54-00-5412 TRAINING & CONFERENCES - - 824 14 - 14 853 5,000 17.06%79-795-54-00-5415 TRAVEL & LODGING - - - - - - - 3,000 0.00%22 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202179-795-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 1,770 0.00%79-795-54-00-5426 PUBLISHING & ADVERTISING 3,500 527 - 264 854 265 5,409 55,000 9.83%79-795-54-00-5440 TELECOMMUNICATIONS - 681 679 1,610 868 1,258 5,096 8,750 58.24%79-795-54-00-5447 SCHOLARSHIPS - - - - - - - 2,500 0.00%79-795-54-00-5452 POSTAGE & SHIPPING 67 259 74 72 65 181 718 3,500 20.50%79-795-54-00-5460 DUES & SUBSCRIPTIONS - 39 - - - - 39 3,000 1.30%79-795-54-00-5462 PROFESSIONAL SERVICES 2,151 12,117 19,320 6,036 10,743 7,850 58,218 140,000 41.58%79-795-54-00-5480 UTILITIES - 172 441 615 328 429 1,985 14,072 14.11%79-795-54-00-5485 RENTAL & LEASE PURCHASE 95 95 155 95 95 155 688 3,000 22.93%79-795-54-00-5488 OFFICE CLEANING - 619 622 630 600 - 2,471 7,938 31.13%79-795-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - 12 - 306 400 718 3,000 23.93%Supplies79-795-56-00-5602 HOMETOWN DAYS SUPPLIES 9,475 - 602 36,275 74,584 3,823 124,760 120,000 103.97%79-795-56-00-5606 PROGRAM SUPPLIES 13,300 47,638 21,931 9,203 4,416 21,267 117,755 200,000 58.88%79-795-56-00-5607 CONCESSION SUPPLIES 350 492 1,945 779 3,380 1,348 8,295 18,000 46.08%79-795-56-00-5610 OFFICE SUPPLIES - - 52 76 247 227 602 3,000 20.08%79-795-56-00-5620 OPERATING SUPPLIES - 3,170 3,466 2,520 2,378 2,807 14,341 15,000 95.61%79-795-56-00-5640 REPAIR & MAINTENANCE - - 6 52 458 198 713 2,000 35.67%TOTAL EXPENDITURES: RECREATION DEPARTMENT 81,053 111,505 90,745 100,408 142,998 111,082 637,790 1,313,535 48.56%TOTAL FUND REVENUES 158,176 278,775 205,210 156,652 264,482 149,122 1,212,418 2,643,058 45.87%TOTAL FUND EXPENDITURES 162,579 213,166 189,468 194,081 243,717 233,002 1,236,013 2,716,058 45.51%FUND SURPLUS (DEFICIT) (4,403) 65,610 15,742 (37,429) 20,765 (83,880) (23,594) (73,000) LIBRARY OPERATIONS REVENUESTaxes82-000-40-00-4000 PROPERTY TAXES 36,449 366,781 11,201 30,247 312,477 11,654 768,810 776,734 98.98%82-000-40-00-4083 PROPERTY TAXES-DEBT SERVICE39,429 396,774 12,117 32,721 338,029 12,607 831,677 836,024 99.48%Intergovernmental82-000-41-00-4120 PERSONAL PROPERTY TAX2,085 - 1,519 193 - 2,531 6,329 5,250 120.55%82-000-41-00-4160 FEDERAL GRANTS- - - - 764 - 764 - 0.00%82-000-41-00-4170 STATE GRANTS- - - 24,958 - - 24,958 21,151 118.00%Fines & Forfeits82-000-43-00-4330 LIBRARY FINES557 485 238 1,215 152 1,466 4,112 8,500 48.38%23 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 2021Charges for Service82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS 1,435 991 - 2,735 - 1,431 6,592 8,500 77.56%82-000-44-00-4422 COPY FEES 271 297 - 547 287 212 1,614 3,800 42.48%82-000-44-00-4438 PROGRAM FEES - - - 11 - 3 14 - 0.00%Investment Earnings82-000-45-00-4500 INVESTMENT EARNINGS 41 44 64 61 72 85 367 2,000 18.36%82-000-45-00-4550 GAIN ON INVESTMENT - - - - 355 - 355 - 0.00%Miscellaneous82-000-48-00-4820 RENTAL INCOME - - - - 75 - 75 1,750 4.29%82-000-48-00-4850 MISCELLANEOUS INCOME 98 374 175 360 249 245 1,501 2,000 75.04%Other Financing Sources82-000-49-00-4901 TRANSFER FROM GENERAL 1,775 1,775 2,139 1,775 1,775 1,774 11,015 26,993 40.81%TOTAL REVENUES: LIBRARY 82,141 767,522 27,453 94,824 654,234 32,009 1,658,182 1,692,702 97.96%LIBRARY OPERATIONS EXPENDITURESSalaries & Wages82-820-50-00-5010 SALARIES & WAGES 17,137 17,567 19,173 21,179 21,452 32,178 128,686 286,470 44.92%82-820-50-00-5015 PART-TIME SALARIES 12,796 12,339 12,568 12,770 11,441 21,376 83,291 195,544 42.59%Benefits82-820-52-00-5212RETIREMENT PLAN CONTRIBUTION1,904 1,952 2,130 2,353 2,383 3,575 14,297 32,180 44.43%82-820-52-00-5214 FICA CONTRIBUTION 2,219 2,217 2,357 2,521 2,440 4,021 15,775 35,685 44.21%82-820-52-00-5216 GROUP HEALTH INSURANCE 11,119 12,186 6,145 7,145 7,266 6,543 50,404 105,501 47.78%82-820-52-00-5222 GROUP LIFE INSURANCE - 66 - 131 - 52 248 377 65.79%82-820-52-00-5223 DENTAL INSURANCE - 1,439 480 554 517 517 3,505 7,079 49.51%82-820-52-00-5224 VISION INSURANCE 34 72 - 228 - 78 412 1,088 37.85%82-820-52-00-5230 UNEMPLOYMENT INSURANCE - - 364 - - - 364 1,000 36.40%82-820-52-00-5231 LIABILITY INSURANCE 2,114 1,775 1,775 1,775 1,775 1,774 10,990 25,993 42.28%Contractual Services82-820-54-00-5412 TRAINING & CONFERENCES - - - - 20 260 280 3,000 9.33%82-820-54-00-5415 TRAVEL & LODGING - - - - - - - 1,500 0.00%82-820-54-00-5426 PUBLISHING & ADVERTISING - - 167 - - - 167 2,500 6.68%82-820-54-00-5440 TELECOMMUNICATIONS - 426 - 252 293 161 1,132 7,200 15.72%82-820-54-00-5452 POSTAGE & SHIPPING- 12 6 180 34 6 238 750 31.71%82-820-54-00-5460 DUES & SUBSCRIPTIONS569 1,371 1,492 13 172 1,863 5,480 11,000 49.82%82-820-54-00-5462 PROFESSIONAL SERVICES1,262 2,982 2,767 3,973 4,312 1,157 16,454 40,000 41.14%82-820-54-00-5466 LEGAL SERVICES- - - 2,138 - - 2,138 3,000 71.25%24 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202182-820-54-00-5468 AUTOMATION2,534 - 4,748 - - - 7,282 20,000 36.41%82-820-54-00-5480 UTILITIES- - 2,406 1,343 1,392 1,600 6,741 12,351 54.58%82-820-54-00-5495OUTSIDE REPAIR & MAINTENANCE1,033 2,347 5,905 2,775 270 1,635 13,965 50,000 27.93%82-820-54-00-5498 PAYING AGENT FEES - 1,100 589 - - - 1,689 1,700 99.32%Supplies82-820-56-00-5610 OFFICE SUPPLIES - 454 193 168 866 554 2,234 8,000 27.93%82-820-56-00-5620 OPERATING SUPPLIES - 446 - - 240 36 721 4,000 18.03%82-820-56-00-5621 CUSTODIAL SUPPLIES - 28 103 169 289 26 614 7,000 8.78%82-820-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - 807 - 807 2,000 40.35%82-820-56-00-5671 LIBRARY PROGRAMMING - 26 180 - - - 206 2,000 10.30%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 - - - 272 - 69 341 1,500 22.76%2006 Bond82-820-84-00-8000 PRINCIPAL PAYMENT - - - - - - - 75,000 0.00%82-820-84-00-8050 INTEREST PAYMENT - 8,338 - - - - 8,338 16,675 50.00%2013 Refunding Bond82-820-99-00-8000 PRINCIPAL PAYMENT - - - - - - - 645,000 0.00%82-820-99-00-8050 INTEREST PAYMENT - 51,775 - - - - 51,775 103,550 50.00%TOTAL FUND REVENUES 82,141 767,522 27,453 94,824 654,234 32,009 1,658,182 1,692,702 97.96%TOTAL FUND EXPENDITURES 52,721 118,916 63,548 59,939 55,969 77,482 428,574 1,709,443 25.07%FUND SURPLUS (DEFICIT)29,420 648,606 (36,095) 34,884 598,266 (45,473) 1,229,609 (16,741) LIBRARY CAPITAL REVENUES84-000-42-00-4214 DEVELOPMENT FEES10,300 10,300 13,150 16,650 9,750 11,800 71,950 50,000 143.90%84-000-45-00-4500 INVESTMENT EARNINGS13 14 16 16 16 18 94 200 46.84%84-000-48-00-4850 MISCELLANEOUS INCOME- 31 - - - - 31 - 0.00%TOTAL REVENUES: LIBRARY CAPITAL10,313 10,346 13,166 16,666 9,766 11,818 72,075 50,200 143.58%LIBRARY CAPITAL EXPENDITURES84-840-54-00-5460 E-BOOK SUBSCRIPTIONS- - - - - - - 3,500 0.00%84-840-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - - - - 15,000 0.00%84-840-56-00-5683 AUDIO BOOKS - 20 265 231 210 425 1,151 3,500 32.88%84-840-56-00-5684 COMPACT DISCS & OTHER MUSIC - - - - - 34 34 500 6.80%25 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202184-840-56-00-5685 DVD'S- 121 181 261 241 204 1,009 3,000 33.63%84-840-56-00-5686 BOOKS- 2,239 1,090 2,386 4,892 1,134 11,742 50,000 23.48%84-840-60-00-6020 BUILDING IMPROVEMENTS- - - 866 - 866 20,000 4.33%TOTAL FUND REVENUES10,313 10,346 13,166 16,666 9,766 11,818 72,075 50,200 143.58%TOTAL FUND EXPENDITURES- 2,380 1,537 3,743 5,343 1,798 14,801 95,500 15.50%FUND SURPLUS (DEFICIT)10,313 7,965 11,629 12,922 4,423 10,020 57,274 (45,300) COUNTRYSIDE TIF REVENUES87-000-40-00-4000 PROPERTY TAXES- 56,774 573 - 168,913 24,104 250,364 260,727 96.03%TOTAL REVENUES: COUNTRYSIDE TIF- 56,774 573 - 168,913 24,104 250,364 260,727 96.03%COUNTRYSIDE TIF EXPENDITURESContractual Services87-870-54-00-5401 ADMINISTRATIVE CHARGEBACK948 948 948 948 948 948 5,691 11,381 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 - - - - - - - 112,455 0.00%87-870-77-00-8050 INTEREST PAYMENT 23,073 - - - - - 23,073 46,146 50.00%2014 Refunding Bond87-870-93-00-8050 INTEREST PAYMENT 25,358 - - - - - 25,358 50,715 50.00%TOTAL FUND REVENUES- 56,774 573 - 168,913 24,104 250,364 260,727 96.03%TOTAL FUND EXPENDITURES49,379 948 1,074 948 948 948 54,247 223,397 24.28%FUND SURPLUS (DEFICIT)(49,379) 55,825 (501) (948) 167,964 23,156 196,117 37,330 DOWNTOWN TIF REVENUES88-000-40-00-4000 PROPERTY TAXES7,651 48,602 1,303 590 37,770 349 96,265 70,000 137.52%TOTAL REVENUES: DOWNTOWN TIF 7,651 48,602 1,303 590 37,770 349 96,265 70,000 137.52%DOWNTOWN TIF EXPENDITURESContractual Services88-880-54-00-5401 ADMINISTRATIVE CHARGEBACK2,918 2,918 2,918 2,918 2,918 2,918 17,510 35,020 50.00%88-880-54-00-5425 TIF INCENTIVE PAYOUT- - - - - 36,562 36,562 27,820 131.42%88-880-54-00-5462 PROFESSIONAL SERVICES- 330 - - - - 330 5,000 6.60%Capital Outlay88-880-60-00-6000 PROJECT COSTS- - - - - - - 10,000 0.00%26 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended October 31, 202188-880-60-00-6079 ROUTE 47 EXPANSION624 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 - 6,083 - - - - 6,083 6,084 99.99%TOTAL FUND REVENUES7,651 48,602 1,303 590 37,770 349 96,265 70,000 137.52%TOTAL FUND EXPENDITURES3,542 209,956 3,542 3,542 3,542 40,104 264,229 291,412 90.67%FUND SURPLUS (DEFICIT)4,109 (161,354) (2,239) (2,953) 34,227 (39,755) (167,964) (221,412) DOWNTOWN TIF II REVENUES89-000-40-00-4000 PROPERTY TAXES1,405 40,247 1,309 319 32,018 262 75,560 48,526 155.71%TOTAL REVENUES: DOWNTOWN TIF II1,405 40,247 1,309 319 32,018 262 75,560 48,526 155.71%DOWNTOWN TIF II EXPENDITURES89-890-54-00-5425 TIF INCENTIVE PAYOUT17,500 - 1,805 - - - 19,305 25,500 75.70%89-890-54-00-5462 PROFESSIONAL SERVICES- 88 - 55 - 198 341 5,000 6.82%TOTAL FUND REVENUES1,405 40,247 1,309 319 32,018 262 75,560 48,526 155.71%TOTAL FUND EXPENDITURES17,500 88 1,805 55 - 198 19,646 30,500 64.41%FUND SURPLUS (DEFICIT)(16,095) 40,159 (496) 264 32,018 64 55,914 18,026 27 October YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change GENERAL FUND (01) REVENUES Property Taxes 51,425$ 3,391,470$ 98.99% 3,426,246$ 3,287,717$ 3.16% Municipal Sales Tax 363,298 2,177,298 60.78% 3,582,508 1,643,493 32.48% Non-Home Rule Sales Tax 292,581 1,694,468 63.95% 2,649,473 1,192,901 42.05% Electric Utility Tax - 349,427 48.87%715,000 348,789 0.18% Natural Gas Tax 15,429 117,249 43.43%270,000 88,887 31.91% Excise (Telecommunication) Tax 17,979 103,531 49.54%209,000 128,298 -19.30% Cable Franchise Fees 7,316 148,195 49.40%300,000 143,005 3.63% Hotel Tax 27,812 75,326 94.16%80,000 35,991 109.29% Video Gaming Tax 19,377 116,334 83.10%140,000 33,099 251.47% Amusement Tax 32,307 99,426 79.54%125,000 64,691 53.69% State Income Tax 271,492 1,415,226 60.56% 2,336,774 1,114,856 26.94% Local Use Tax 56,138 339,484 36.21%937,660 385,715 -11.99% Road & Bridge Tax 1,007 54,411 98.97%54,975 51,790 5.06% Building Permits 90,835 546,315 121.40%450,000 384,660 42.03% Garbage Surcharge 242,939 723,283$ 52.56% 1,376,063 669,723 8.00% Investment Earnings 514 6,048$ 30.24% 20,000$ 8,387 -27.89% MOTOR FUEL TAX FUND (15) REVENUES Motor Fuel Tax 117,306$ 225,178$ 46.67% 482,526$ 193,589$ 16.32% Transportation Renewal Funds 27,924 161,193 46.50%346,618 136,824 17.81% WATER FUND (51) REVENUES Water Sales 643,241$ 1,872,330$ 54.87% 3,412,500$ 1,802,634$ 3.87% Water Infrastructure Fees 142,086 424,310 51.75% 820,000 407,401 4.15% Water Connection Fees 37,200 243,108 105.70%230,000 405,477 -40.04% Water Meter Sales 19,800 144,620 241.03%60,000 139,110 3.96% SEWER FUND (52) REVENUES Sewer Maintenance Fees 177,865$ 530,919$ 50.30% 1,055,596$ 509,866$ 4.13% Sewer Infrastructure Fees 69,377 207,408 52.51%395,000 195,758 5.95% Sewer Connection Fees 22,500 146,000 71.82%203,300 189,600 -23.00% PARKS & RECREATION (79) REVENUES Special Events 6,425$ 63,614$ 70.68%90,000$ 4,765$ 1235.03% Child Development 12,769 56,790 39.17%145,000 25,613 121.73% Athletics & Fitness 4,533 129,670 35.05%370,000 113,684 14.06% Rental Income 1,700 60,649 91.60% 66,209 54,976 10.32% Hometown Days - 139,574 116.31%120,000 1,675 8232.77% *October represents 50% of fiscal year 2022 UNITED CITY OF YORKVILLE MONTHLY ANALYSIS OF MAJOR REVENUES For the Month Ended October 31, 2021 * Fiscal Year 2021 For the Month Ended Oct 31, 2020 28 October YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change GENERAL FUND (01) Revenues Local Taxes Property Taxes 51,425$ 3,391,470$ 98.99% 3,426,246$ 3,287,717$ 3.16% Municipal Sales Tax 363,298 2,177,298 60.78% 3,582,508 1,643,493 32.48% Non-Home Rule Sales Tax 292,581 1,694,468 63.95% 2,649,473 1,192,901 42.05% Electric Utility Tax - 349,427 48.87% 715,000 348,789 0.18% Natural Gas Tax 15,429 117,249 43.43% 270,000 88,887 31.91% Excise (Telecommunication) Tax 17,979 103,531 49.54% 209,000 128,298 -19.30% Telephone Utility Tax 695 4,170 50.00%8,340 4,170 0.00% Cable Franchise Fees 7,316 148,195 49.40% 300,000 143,005 3.63% Hotel Tax 27,812 75,326 94.16% 80,000 35,991 109.29% Video Gaming Tax 19,377 116,334 83.10% 140,000 33,099 251.47% Amusement Tax 32,307 99,426 79.54% 125,000 64,691 53.69% Admissions Tax 148,662 148,662 102.53% 145,000 58,105 155.85% Business District Tax 45,027 263,938 62.55% 421,950 190,656 38.44% Auto Rental Tax 1,765 9,173 55.59% 16,500 5,826 57.45% Total Taxes 1,023,673$ 8,698,666$ 71.96% 12,089,017$ 7,225,628$ 20.39% Intergovernmental State Income Tax 271,492$ 1,415,226$ 60.56% 2,336,774$ 1,114,856$ 26.94% Local Use Tax 56,138 339,484 36.21% 937,660 385,715 -11.99% Cannabis Exise Tax 2,814 14,107 71.99% 19,596.00 5,950 137.07% Road & Bridge Tax 1,007 54,411 98.97% 54,975 51,790 5.06% Personal Property Replacement Tax 7,639 19,098 115.74% 16,500 9,124 109.31% Other Intergovernmental - 262,321 723.14% 36,275 844,177 -68.93% Total Intergovernmental 339,089$ 2,104,646$ 61.87% 3,401,780$ 2,411,613$ -12.73% Licenses & Permits Liquor Licenses 1,000$ 6,664$ 10.25% 65,000$ 23,704$ -71.89% Building Permits 90,835 546,315 121.40% 450,000 384,660 42.03% Other Licenses & Permits 1,091 3,988 41.97%9,500 5,449 -26.82% Total Licenses & Permits 92,927$ 556,966$ 106.19% 524,500$ 413,813$ 34.59% Fines & Forfeits Circuit Court Fines 2,384$ 20,960$ 59.88% 35,000$ 12,475$ 68.02% Administrative Adjudication 1,210 9,906 37.38% 26,500 7,127 38.99% Police Tows 3,500 30,500 55.45% 55,000 30,000 1.67% Other Fines & Forfeits 105 325 92.86%350 215 51.16% Total Fines & Forfeits 7,199$ 61,691$ 52.80% 116,850$ 49,817$ 23.84% Charges for Services ^Garbage Surcharge 242,939$ 723,283$ 52.56% 1,376,063$ 669,723$ 8.00% ^Late PMT Penalties - Garbage 4,636 14,341 68.29% 21,000 34 42430.19% ^UB Collection Fees 27,080 87,287 52.90% 165,000 93,904 -7.05% Administrative Chargebacks 18,213 109,280 50.00% 218,560 106,948 2.18% Other Services - 2,453 490.50%500 - 0.00% Total Charges for Services 292,868$ 936,644$ 52.59% 1,781,123$ 870,609$ 7.58% Investment Earnings 514$ 6,048$ 30.24% 20,000$ 8,387$ -27.89% UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2021 * Fiscal Year 2021 For the Month Ended Oct 31, 2020 29 October YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2021 * Fiscal Year 2021 For the Month Ended Oct 31, 2020 GENERAL FUND (01) (continued) Reimbursements/Miscellaneous/Transfers In Reimb - Engineering & Legal Expenses -$ 1,009$ 10.09% 10,000$ 5,153$ -80.42% Other Reimbursements 1,107 7,419 27.48% 27,000 19,990 -62.88% Rental Income 500 2,890 41.29%7,000 1,500 92.67% Miscellaneous Income & Transfers In 3,954 35,014 28.47% 123,000 74,091 -52.74% Total Miscellaneous 5,561$ 46,332$ 27.74% 167,000$ 100,734$ -54.01% Total Revenues and Transfers 1,761,831$ 12,410,993$ 68.57% 18,100,270$ 11,080,599$ 12.01% Expenditures Administration 78,258$ 429,375$ 43.09%996,443$ 475,457$ -9.69% 50 Salaries 51,641 274,435 43.81% 626,473 310,822 -11.71% 52 Benefits 11,922 84,244 41.88% 201,133 110,747 -23.93% 54 Contractual Services 14,201 66,420 41.82% 158,837 47,808 38.93% 56 Supplies 494 4,276 42.76% 10,000 6,079 -29.66% Finance 75,122$ 283,185$ 50.81%557,390$ 267,234$ 5.97% 50 Salaries 35,559 162,757 49.81% 326,735 159,182 2.25% 52 Benefits 11,063 56,495 50.95% 110,880 61,688 -8.42% 54 Contractual Services 28,369 63,574 54.21% 117,275 44,926 41.51% 56 Supplies 132 358 14.33%2,500 1,438 -75.08% Police 503,102$ 3,683,144$ 59.80%6,158,904$ 3,460,900$ 6.42% Salaries 372,118 1,633,484 48.85% 3,343,778 1,613,243 1.25% Overtime 3,595 46,400 41.80% 111,000 37,557 23.54% 52 Benefits 98,012 1,850,516 82.86% 2,233,424 1,682,729 9.97% 54 Contractual Services 21,844 122,262 34.36% 355,804 101,091 20.94% 56 Supplies 7,534 30,483 26.53% 114,898 26,280 15.99% Community Development 85,621$ 470,603$ 47.51%990,515$ 396,206$ 18.78% 50 Salaries 62,812 281,384 50.10% 561,611 276,886 1.62% 52 Benefits 18,484 107,327 55.13% 194,672 99,992 7.34% 54 Contractual Services 3,606 78,524 35.22% 222,980 12,759 515.42% 56 Supplies 719 3,368 29.93% 11,252 6,568 -48.72% PW - Street Ops & Sanitation 221,475$ 949,276$ 35.83%2,649,285$ 813,765$ 16.65% Salaries 52,422 232,360 40.46% 574,297 230,383 0.86% Overtime 789 1,714 7.62% 22,500 820 109.01% 52 Benefits 20,806 121,372 44.36% 273,580 108,663 11.70% 54 Contractual Services 142,216 572,128 34.71% 1,648,528 447,225 27.93% 56 Supplies 5,242 21,701 16.64% 130,380 26,675 -18.65% Administrative Services 647,206$ 2,604,101$ 38.59%6,747,733$ 2,206,010$ 18.05% 50 Salaries - 2,453 490.60%500 4,425 -44.56% 52 Benefits 27,311 277,508 68.10% 407,520 239,182 16.02% 54 Contractual Services 395,019 970,771 29.67% 3,272,288 916,644 5.90% 56 Supplies - - 0.00% 15,000 - 0.00% 70 Contingency - - 0.00% 44,000 - 0.00% 99 Transfers Out 224,876 1,353,369 44.99% 3,008,425 1,045,759 29.42% Total Expenditures and Transfers 1,610,785$ 8,419,684$ 46.52% 18,100,270$ 7,619,571$ 10.50% Surplus(Deficit)151,046$ 3,991,309$ -$ 3,461,028$ ^modified accruals basis *October represents 50% of fiscal year 2022 50 50 30 October YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change WATER FUND (51) Revenues ^ Water Sales 643,241$ 1,872,330$ 54.87% 3,412,500$ 1,802,634$ 3.87% ^ Water Infrastructure Fees 142,086 424,310 51.75% 820,000 407,401 4.15% ^ Late Penalties 23,918 70,704 60.75% 116,394 345 20415.34% Water Connection Fees 37,200 243,108 105.70% 230,000 405,477 -40.04% Bulk Water Sales - - 0.00% 5,000 (1,950) -100.00% Water Meter Sales 19,800 144,620 241.03% 60,000 139,110 3.96% Total Charges for Services 866,245$ 2,755,072$ 59.33% 4,643,894$ 2,753,017$ 0.07% Investment Earnings 142$ 1,263$ 42.10% 3,000$ 912$ 38.50% Reimbursements/Miscellaneous/Transfers In Reimbursements -$ -$ 0.00%-$ 9,938$ -100.00% Rental Income 5,538 50,770 49.46% 102,644 49,770 2.01% Miscellaneous Income & Transfers In 15,019 90,576 29.06% 311,733 89,900 0.75% Total Miscellaneous 20,558$ 141,346$ 34.11% 414,377$ 149,608$ -5.52% Total Revenues and Transfers 886,944$ 2,897,681$ 57.25% 5,061,271$ 2,903,537$ -0.20% Expenses Water Operations Salaries 53,355$ 237,513$ 46.04% 515,856$ 233,905$ 1.54% Overtime 1,016 3,097 14.08% 22,000 2,925 5.89% 52 Benefits 24,640 147,688 60.63% 243,593 126,618 16.64% 54 Contractual Services 99,031 448,549 41.78% 1,073,649 332,823 34.77% 56 Supplies 31,976 182,759 49.36% 370,225 181,744 0.56% 60 Capital Outlay 168,726$ 541,566$ 26.54%2,040,580$ 193,234$ 180.26% Well Rehabilitations & Water Tower Painting - - 0.00% 212,000 Road to Better Roads Program 161,745 514,911 54.20% 950,000 US 34 Project (IL Rte 47 to Orchard)- - 0.00% 21,000 Route 71 Watermain Replacement - - 0.00% 33,208 Route 47 Expansion 3,781 22,686 50.00% 45,372 Cation Exhange Media Replacement - - 0.00% 216,000 Vehicles & Equipment 3,200 3,969 0.70% 563,000 Debt Service -$ 164,142$ 9.04% 1,815,830$ 201,549$ -18.56% 2015A Bond - 64,127 14.55% 440,799 2016 Refunding Bond - 29,325 2.67% 1,098,650 IEPA Loan L17-156300 - 62,515 50.00% 125,031 2014C Refunding Bond - 8,175 5.40% 151,350 Total Expenses 378,743$ 1,725,313$ 28.37% 6,081,733$ 1,272,799$ 35.55% Surplus(Deficit)508,201$ 1,172,368$ (1,020,462)$ 1,630,738$ ^modified accruals basis *October represents 50% of fiscal year 2022 94 Charges for Services 89 50 6025 6059 6022 6066 6081 6079 6070 77 85 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENSES AND TRANSFERS For the Month Ended October 31, 2021 * Fiscal Year 2021 For the Month Ended Oct 31, 2020 31 October YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change SEWER FUND (52) Revenues ^ Sewer Maintenance Fees 177,865$ 530,919$ 50.30% 1,055,596$ 509,866$ 4.13% ^ Sewer Infrastructure Fees 69,377 207,408 52.51% 395,000 195,758 5.95% ^ Late Penalties 2,960 9,743 61.06% 15,957 44 21834.24% Sewer Connection Fees 22,500 146,000 71.82% 203,300 189,600 -23.00% Total Charges for Services 272,702$ 894,071$ 53.54% 1,669,853$ 895,268$ -0.13% Investment Earnings 37$ 3,007$ 200.48% 1,500$ 365$ 724.38% Reimbursements/Miscellaneous/Transfers In Miscellaneous Income & Transfers In 43,312 260,104 43.05% 604,249 90,297 188.05% Total Miscellaneous 43,312$ 260,104$ 43.05% 604,249$ 90,297$ 188.05% Total Revenues and Transfers 316,052$ 1,157,181$ 50.85% 2,275,602$ 985,929$ 17.37% Expenses Sewer Operations Salaries 32,188$ 128,852$ 46.29% 278,333$ 126,875$ 1.56% Overtime 97 418 83.54%500 88 372.96% 52 Benefits 12,234 70,519 46.47% 151,754 75,836 -7.01% 54 Contractual Services 9,814 73,575 34.27% 214,665 100,416 -26.73% 56 Supplies 4,607 16,065 24.50% 65,563 13,914 15.46% 60 Capital Outlay 1,873$ 55,024$ 16.12% 341,309$ 154,761$ -64.45% SCADA - 43,783 65.35% 67,000 US 34 Project (IL Rte 47 to Orchard)- - 0.00%1,100 Route 71 Sewer Main Replacement - - 0.00% 68,721 Vehicles & Equipment - - 0.00% 182,000 Route 47 Expansion 1,873 11,241 49.99% 22,488 Debt Service -$ 115,390$ 8.87% 1,300,780$ 137,899$ -16.32% 2003 IRBB Debt Certificates - 7,855 4.74% 165,710 2011 Refunding Bond - 107,535 9.47% 1,135,070 99 Transfers Out 6,306$ 37,838$ 50.00% 75,675$ 37,563$ 0.73% Total Expenses and Transfers 67,120$ 497,680$ 20.49% 2,428,579$ 647,351$ -23.12% Surplus(Deficit)248,932$ 659,501$ (152,977)$ 338,578$ ^modified accruals basis *October represents 50% of fiscal year 2022 6079 90 92 6070 Charges for Services 50 6001 6059 6066 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENSES AND TRANSFERS For the Month Ended October 31, 2021 * Fiscal Year 2021 For the Month Ended Oct 31, 2020 32 October YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change PARKS & RECREATION FUND (79) Revenues Charges for Services Special Events 6,425$ 63,614$ 70.68% 90,000$ 4,765$ 1235.03% Child Development 12,769 56,790 39.17% 145,000 25,613 121.73% Athletics & Fitness 4,533 129,670 35.05% 370,000 113,684 14.06% Concession Revenue 1,649 22,466 49.92% 45,000 4,642 383.99% Total Charges for Services 25,375$ 272,540$ 41.93% 650,000$ 148,704$ 83.28% Investment Earnings 10$ 50$ 20.04%250$ 205$ -75.52% Reimbursements/Miscellaneous/Transfers In Reimbursements 1,057$ 1,057$ 0.00%-$ -$ 0.00% Rental Income 1,700 60,649 91.60% 66,209 54,976 10.32% Park Rentals 617 8,899 50.85% 17,500 1,382 543.89% Hometown Days - 139,574 116.31% 120,000 1,675 8232.77% Sponsorships & Donations - 7,200 48.00% 15,000 3,022 138.25% Miscellaneous Income & Transfers In 120,363 722,449 40.72% 1,774,099 659,569 9.53% Total Miscellaneous 123,737$ 939,828$ 47.16% 1,992,808$ 720,624$ 30.42% Total Revenues and Transfers 149,122$ 1,212,418$ 45.87% 2,643,058$ 869,532$ 39.43% Expenditures Parks Department 121,920$ 598,222$ 42.65%1,402,523$ 509,254$ 17.47% Salaries 76,342 334,193 46.27% 722,209 313,687 6.54% Overtime 590 2,731 54.62%5,000 1,914.08 42.68% 52 Benefits 25,993 158,124 50.65% 312,212 147,030 7.55% 54 Contractual Services 3,113 24,019 13.88% 173,058 15,604 53.93% 56 Supplies 15,882 79,155 41.65% 190,044 31,018 155.19% Recreation Department 111,082$ 637,790$ 48.56%1,313,535$ 434,189$ 46.89% 50 Salaries 55,804 213,070 42.17% 505,253 206,275 3.29% 52 Benefits 15,056 82,059 41.08% 199,752 83,277 -1.46% 54 Contractual Services 10,552 76,195 30.41% 250,530 43,176 76.48% 56 Hometown Days 3,823 124,760 103.97% 120,000 12,425 904.10% 56 Supplies 25,846 141,707 59.54% 238,000 89,036 59.16% Total Expenditures 233,002$ 1,236,013$ 45.51% 2,716,058$ 943,442$ 31.01% Surplus(Deficit)(83,880)$ (23,594)$ (73,000)$ (73,910)$ *October represents 50% of fiscal year 2022 YORKVILLE PARKS & RECREATION STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2021 * Fiscal Year 2021 For the Month Ended Oct 31, 2020 50 33 October YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change LIBRARY OPERATIONS FUND (82) Revenues Property Taxes 24,261$ 1,600,486$ 99.24% 1,612,758$ 1,542,662$ 3.75% Intergovernmental Personal Property Replacement Tax 2,531$ 6,329$ 120.55%5,250$ 3,024$ 109.31% State Grants - 25,722 121.61% 21,151 21,151 21.61% Total Intergovernmental 2,531$ 32,051$ 121.40% 26,401$ 24,175$ 32.58% Library Fines 1,466$ 4,112$ 48.38%8,500$ 1,832$ 124.45% Charges for Services Library Subscription Cards 1,431$ 6,592$ 77.56%8,500$ 1,326$ 397.02% Copy Fees 212 1,614 0.00%-$ 2$ 80615.00% Program Fees 3 14 0.38%3,800 696 -97.93% Total Charges for Services 1,646$ 8,221$ 66.84% 12,300$ 2,025$ 306.01% Investment Earnings 85$ 722$ 36.09%2,000$ 834$ -13.43% Reimbursements/Miscellaneous/Transfers In Miscellaneous Reimbursements -$ -$ 0.00%-$ -$ 0.00% Rental Income - 75 4.29%1,750 - 0.00% Miscellaneous Income 245 1,501 75.04%2,000 374 300.94% Transfer In 1,774 11,015 40.81% 26,993 16,132 -31.72% Total Miscellaneous & Transfers 2,019$ 12,591$ 40.95% 30,743$ 16,506$ -23.72% Total Revenues and Transfers 32,009$ 1,658,182$ 97.96% 1,692,702$ 1,588,034$ 4.42% Expenditures Library Operations 77,482$ 428,574$ 25.07%1,709,443$ 456,090$ -6.03% 50 Salaries 53,555 211,977 43.98% 482,014 228,387 -7.19% 52 Benefits 16,560 95,994 45.95% 208,903 96,588 -0.61% 54 Contractual Services 6,683 55,566 36.32% 153,001 53,373 4.11% 56 Supplies 684 4,924 19.46% 25,300 6,699 -26.49% 99 Debt Service - 60,113 7.15% 840,225 71,044 -15.39% Total Expenditures and Transfers 77,482$ 428,574$ 25.07% 1,709,443$ 456,090$ -6.03% Surplus(Deficit)(45,473)$ 1,229,609$ (16,741)$ 1,131,944$ *October represents 50% of fiscal year 2022 YORKVILLE PUBLIC LIBRARY STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2021 * Fiscal Year 2021 For the Month Ended Oct 31, 2020 34  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 1TIME: 15:39:22 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-110-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00GJ-210503FC 05/05/2021 01 Flex Cobra - Mar 2021 110.00AP-210525B 05/19/2021 09 05/04/21 EDC MEETING MINUTES MARLYS J. YOUNG 534716 050421 42.00GJ-210528FC 06/01/2021 01 Flex Cobra - May 2021 50.00_________________________________TOTAL PERIOD 01 ACTIVITY 202.00 0.0002 GJ-210531FX 07/06/2021 01 Flex Cobra - May 2021 75.00AP-210608A 06/02/2021 22 MAY 25 CITY COUNCIL MEETING CHRISTINE M. VITOSH 534812 CMV 2017 180.00AP-210622B 06/15/2021 18 05/18/21 PW MEETING MINUTES MARLYS J. YOUNG 534904 051821 53.75AP-210625MB 06/23/2021 03 ZOOM - MONTHLY USAGE FEE FIRST NATIONAL BANK 900105 062521-B.OLSON-B 209.96_________________________________TOTAL PERIOD 02 ACTIVITY 518.71 0.0003 AP-2101725M 07/26/2021 11 ZOOM-MONTHLY USAGE FEE FIRST NATIONAL BANK 900107 072521-B.OLSON 209.96AP-210713B 07/07/2021 47 MOBILE VENDOR BACKGROUND ILLINOIS STATE POLIC 534956 053121 84.7507/07/2021 48 06/09/21 P&Z MEETING MINUTES MARLYS J. YOUNG 535012 060921 50.00AP-210727 07/20/2021 09 06/15/21 PW MEETING MINUTES MARLYS J. YOUNG 535107 061521 49.5007/20/2021 10 06/16/21 ADMIN MEETING MINUTES MARLYS J. YOUNG 535107 061621 54.25GJ-210731FX 08/03/2021 01 FLEX - COBRA NOTICES JULY 2021 50.00_________________________________TOTAL PERIOD 03 ACTIVITY 498.46 0.0004 AP-210810 08/04/2021 13 SOLICITOR BACKGROUND CHECKS ILLINOIS STATE POLIC 535142 063021 480.2508/04/2021 14 MOBILE VENDOR BACKGROUND ILLINOIS STATE POLIC 535142 063021 56.50GJ-210816FE 08/25/2021 01 CLERK'S ACCOUNT-ANALYSIS FEE 5.40AP-210824 08/17/2021 15 07/01/21 PUBLIC SAFETY MEETING MARLYS J. YOUNG 535262 070121 59.2508/17/2021 16 07/21/21 PW MEETING MINUTES MARLYS J. YOUNG 535262 072121 41.75AP-210825M 08/19/2021 12 ZOOM-MONTHLY USAGE FEE FIRST NATIONAL BANK 900108 082521-B.OLSON 209.9608/19/2021 13 GIFT OF HOPE-DONATION ON FIRST NATIONAL BANK 900108 082521-R.FREDRICKSON 500.00GJ-210831FC 09/08/2021 01 FLEX COBRA NOTICES - JULY 2021 60.00_________________________________TOTAL PERIOD 04 ACTIVITY 1,413.11 0.0005 AP-210914 09/07/2021 19 08/12 PUBLIC SAFETY MEETING MARLYS J. YOUNG 535349 081221 45.75GJ-210915FE 10/11/2021 01 CLERK'S ACCT - ANALYSIS CHARGE 16.50AP-210925M 09/20/2021 09 ZOOM-MONTHLY USAGE FEE FIRST NATIONAL BANK 900109 092521-B.OLSON 209.96_________________________________TOTAL PERIOD 05 ACTIVITY 272.21 0.0006 AP-211012 10/07/2021 16 LIQUOR LICENSE BACKGROUND ILLINOIS STATE POLIC 535476 083121 28.2510/07/2021 17 MASSAGE LICENSE BACKGROUND ILLINOIS STATE POLIC 535477 083121 28.2510/07/2021 18 EMPLOYMENT BACK GROUND CHECK ILLINOIS STATE POLIC 535477 083121 28.25AP-211025M 10/20/2021 13 ZOOM-08/23-09/22 USER FEES FIRST NATIONAL BANK 900110 102521-B.OLSON 209.9610/20/2021 14 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900110 102521-E.WILLRETT 45.00AP-211026 10/19/2021 30 09/21/21 PW MEETING MINUTES MARLYS J. YOUNG 535624 092121 53.75_________________________________TOTAL PERIOD 06 ACTIVITY 393.46 0.00YTD BUDGET 6,000.00 TOTAL ACCOUNT ACTIVITY 3,297.95 0.00ANNUAL REVISED BUDGET 12,000.00 ENDING BALANCE 3,297.95_____________________________________________________________________________________________________________________________________________________01-120-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00GJ-053121FE 07/14/2021 01 UB WSB LOCKBOX FEES - MAY 2020 152.51  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 2TIME: 15:39:27 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-120-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 GJ-210531FE 05/27/2021 01 UB CC Fees - Apr 2021 2,110.1205/27/2021 07 UB Paymentus Fee-Apr 2021 1,399.6305/27/2021 13 FNBO Analysis Chrg-Apr 2021 312.77_________________________________TOTAL PERIOD 01 ACTIVITY 3,975.03 0.0002 GJ-063021FE 08/05/2021 01 UB WSB LOCKBOX FEE - JUN 2021 87.23GJ-210630FE 06/24/2021 01 UB CC Fees - May 2021 1,767.7006/24/2021 07 UB Paymentus Fees - May 2021 1,089.5606/24/2021 13 FNBO Analysis Chrg - May 2021 326.38_________________________________TOTAL PERIOD 02 ACTIVITY 3,270.87 0.0003 GJ-073121FE 10/12/2021 01 UB WSB LOCKBOX FEES-JULY 2021 160.12AP-2101725M 07/26/2021 18 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900107 072521-K.GREGORY 43.00AP-210713B 07/07/2021 63 MYGOVHUB FEES - JUNE 2021 HARRIS COMPUTER SYST 534950 MSIXT0000107 89.37AP-210726M 07/26/2021 01 2021 PCORI FEE UNITED STATES TREASU 535111 2021 PCORI 159.60AP-210727 07/20/2021 32 MAY 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535055 MSIXT0000088 33.96GJ-210731FE 07/27/2021 01 UB CC Fees - June 2021 873.2307/27/2021 07 UB Paymentus Fees - June 2021 1,488.5007/27/2021 13 FNBO Analysis Chrg - June 2021 373.93_________________________________TOTAL PERIOD 03 ACTIVITY 3,221.71 0.0004 GJ-083121FE 10/12/2021 01 UB WSB LOCKBOX FEES-AUG 2021 69.27AP-210810 08/04/2021 23 JUL 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535135 MSIXT0000109 233.56GJ-210831FE 08/24/2021 01 UB CC Fees - July 2021 1,631.7508/24/2021 07 UB Paymentus Fees - July 2021 1,175.3208/24/2021 13 UB Analysis Fees - July 2021 316.45_________________________________TOTAL PERIOD 04 ACTIVITY 3,426.35 0.0005 GJ-093021FE 10/11/2021 01 UB WSB LOCKBOX FEES 167.80AP-210914 09/07/2021 34 AUG 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535295 MSIXY0000123 91.73GJ-210930FE 09/22/2021 01 UB CC Fees - Aug 2021 1,037.5309/22/2021 07 UB Paymentus Fees - Aug 2021 1,516.6709/22/2021 13 FNBO Analysis Chrg - Aug 2021 342.60_________________________________TOTAL PERIOD 05 ACTIVITY 3,156.33 0.0006 GJ-103121FE 11/04/2021 01 UB WSB LOCKBOX FEE - OCT 2021 54.97AP-211026 10/19/2021 54 PREPARATION OF ACUARIAL MWM CONSULTING GROUP 535591 290920 6,400.0010/19/2021 55 PREPARATION OF GASB#75 MWM CONSULTING GROUP 535592 290921 4,000.00GJ-211031FE 10/25/2021 01 UB CC Fees - Sept 2021 409.9410/25/2021 07 UB Paymentus Fees - Sept 2021 1,138.6410/25/2021 13 FNBO Analysis Charge-Sept 2021 310.52_________________________________TOTAL PERIOD 06 ACTIVITY 12,314.07 0.00YTD BUDGET 32,500.02 TOTAL ACCOUNT ACTIVITY 29,364.36 0.00ANNUAL REVISED BUDGET 65,000.00 ENDING BALANCE 29,364.36_____________________________________________________________________________________________________________________________________________________01-210-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00AP-210525MB 05/25/2021 03 ELINE UP-SOFTWARE RENEWAL FIRST NATIONAL BANK 900103 052521-N.DECKER-B 600.00_________________________________TOTAL PERIOD 01 ACTIVITY 600.00 0.00  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 3TIME: 15:39:33 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-210-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________02 AP-210622B 06/15/2021 37 SOFTWARE MAINTENANCE AGREEMENT CAPERS LLC 534835 INV-0885 5,000.00_________________________________TOTAL PERIOD 02 ACTIVITY 5,000.00 0.0003 AP-2101725M 07/26/2021 27 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900107 072521-K.GREGORY 133.0007/26/2021 28 SHRED IT-MAY 2021 SHREDDING FIRST NATIONAL BANK 900107 072521-N.DECKER 202.3307/26/2021 29 ACCURINT-MAY 2021 SEARCHES FIRST NATIONAL BANK 900107 072521-N.DECKER 150.00_________________________________TOTAL PERIOD 03 ACTIVITY 485.33 0.0004 AP-210810 08/04/2021 30 BACKGROUND CHECKS ILLINOIS STATE POLIC 535142 063021 56.50AP-210825M 08/19/2021 33 SHRED IT-07/05 SHREDDING FIRST NATIONAL BANK 900108 082521-N.DECKER 203.2108/19/2021 34 ACCURINT-JUN 2021 SEARCHES FIRST NATIONAL BANK 900108 082521-N.DECKER 150.0008/19/2021 35 SHRED IT-07/26 SHREDDING FIRST NATIONAL BANK 900108 082521-N.DECKER 204.1008/19/2021 36 KENDALL PRINTING-PATROLL & FIRST NATIONAL BANK 900108 082521-N.DECKER 291.20_________________________________TOTAL PERIOD 04 ACTIVITY 905.01 0.0005 AP-210928 09/21/2021 31 MONTHLY COURTSMART PUBLICATION DALE ANDERSON 535399 INV-0374 1,280.0009/21/2021 32 2 PHOTO ID CARDS P.F. PETTIBONE & CO. 535415 180996 34.0009/21/2021 33 APPLICANT POLYGRAPH TROTSKY INVESTIGATIV 535435 PD 21-02 155.00_________________________________TOTAL PERIOD 05 ACTIVITY 1,469.00 0.0006 AP-211025M 10/20/2021 28 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900110 102521-E.WILLRETT 45.00_________________________________TOTAL PERIOD 06 ACTIVITY 45.00 0.00YTD BUDGET 19,975.02 TOTAL ACCOUNT ACTIVITY 8,504.34 0.00ANNUAL REVISED BUDGET 39,950.00 ENDING BALANCE 8,504.34_____________________________________________________________________________________________________________________________________________________01-220-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00AP-210525B 05/19/2021 13 ENCODE PLUS ANNUAL RENWAL ENCODE PLUS, LLC 534689 18972 5,250.00_________________________________TOTAL PERIOD 01 ACTIVITY 5,250.00 0.0002 AP-210608A 06/02/2021 45 KENDALL COUNTY DATABASE RECORD INFORMATION S 534803 50179 575.00AP-210625MB 06/23/2021 23 ADOBE-MAY 2021 CREATIVE CLOUD FIRST NATIONAL BANK 900105 062521-J.ENGBERG-B 52.99_________________________________TOTAL PERIOD 02 ACTIVITY 627.99 0.0003 AP-2101725M 07/26/2021 45 ADOBE-CREATIVE CLOUD FEE FIRST NATIONAL BANK 900107 072521-J.ENGBERG 52.9907/26/2021 46 IWORDQ-INTERNET SOFTWARE FIRST NATIONAL BANK 900107 072521-K.BARKSDALE 4,750.0007/26/2021 47 KENDALL CO TOWING-VEHICLE TOW FIRST NATIONAL BANK 900107 072521-P.RATOS 80.00_________________________________TOTAL PERIOD 03 ACTIVITY 4,882.99 0.0004 AP-210810 08/04/2021 38 PROFESSIONAL CONSULTING HOUSEAL LAVIGNE ASSO 535140 5177 970.00AP-210824 08/17/2021 49 JULY 2021 CAR WASHES PARADISE CAR WASH 535245 224341 13.00AP-210825M 08/19/2021 66 ADOBE-CREATIVE CLOUD MONTHLY FIRST NATIONAL BANK 900108 082521-J.ENGBERG 52.9908/19/2021 67 ESRI-ARCGIS DESKTOP LICENSE FIRST NATIONAL BANK 900108 082521-K.BARKSDALE 500.00_________________________________TOTAL PERIOD 04 ACTIVITY 1,535.99 0.0005 AP-210914 09/07/2021 50 PROFESSIONAL CONSULTING HOUSEAL LAVIGNE ASSO 535299 5208 3,698.75AP-210925M 09/20/2021 39 ADOBE-MONTHLY CREATIVE CLOUD FIRST NATIONAL BANK 900109 092521-J.ENGBERG 52.99_________________________________TOTAL PERIOD 05 ACTIVITY 3,751.74 0.00  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 4TIME: 15:39:39 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-220-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________06 AP-211012 10/07/2021 44 AUG 2021 CONSULTING SERVICES HOUSEAL LAVIGNE ASSO 535474 5247 2,838.75AP-211025M 10/20/2021 62 ADOBE-MONTHLY CREATIVE CLOUD FIRST NATIONAL BANK 900110 102521-J.ENHBERG 52.99_________________________________TOTAL PERIOD 06 ACTIVITY 2,891.74 0.00YTD BUDGET 44,640.00 TOTAL ACCOUNT ACTIVITY 18,940.45 0.00ANNUAL REVISED BUDGET 89,280.00 ENDING BALANCE 18,940.45_____________________________________________________________________________________________________________________________________________________01-410-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00AP-210525MB 05/25/2021 05 MINER#101045-MAY 2021 MANAGED FIRST NATIONAL BANK 900103 052521-K.GREGORY 366.85_________________________________TOTAL PERIOD 01 ACTIVITY 366.85 0.0002 AP-210622B 06/15/2021 44 MAY 2021 COPY CHARGES IMPACT NETWORKING, L 534855 2144435 5.13AP-210625MB 06/23/2021 29 MINER#326824-JUN 2021 MANAGED FIRST NATIONAL BANK 900105 062521-K.GREGORY-B 366.85_________________________________TOTAL PERIOD 02 ACTIVITY 371.98 0.0003 AP-210713B 07/07/2021 95 BACKGROUND CHECKS ILLINOIS STATE POLIC 534956 053121 56.50AP-210727 07/20/2021 40 ANNUAL FY22 STORMWATER BILLING ILLINOIS EPS (NPDES) 535058 ILR400554-062821 1,000.0007/20/2021 41 05/29-06/28 COPY CHARGES IMPACT NETWORKING, L 535061 2176592 3.16GJ-210727RC 07/21/2021 02 RC ILEPA Inv#ILR400554-062821 1,000.00_________________________________TOTAL PERIOD 03 ACTIVITY 1,059.66 1,000.0004 AP-210824 08/17/2021 51 06/29-07/28 COPY CHARGES IMPACT NETWORKING, L 535226 2207915 2.82AP-210825M 08/19/2021 73 PHYSICIANS-DRUG TESTING FIRST NATIONAL BANK 900108 082521-E.WILLRETT 244.0008/19/2021 74 MINER ELEC#327563-JUL 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 366.8508/19/2021 75 MINER ELECT#328298-AUG 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 366.85_________________________________TOTAL PERIOD 04 ACTIVITY 980.52 0.0005 AP-210914 09/07/2021 61 07/29-08/28 COPY CHARGES IMPACT NETWORKING, L 535303 2241283 1.52AP-210925M 09/20/2021 45 MINER ELECT#329021-SEPT 2021 FIRST NATIONAL BANK 900109 092521-K.GREGORY 366.85_________________________________TOTAL PERIOD 05 ACTIVITY 368.37 0.0006 AP-211025M 10/20/2021 71 MINER ELECT#329828-OCT 2021 FIRST NATIONAL BANK 900110 102521-K.GREGORY 366.85AP-211026 10/19/2021 64 08/29-09/28 COPY CHARGES IMPACT NETWORKING, L 535574 2276498 3.17_________________________________TOTAL PERIOD 06 ACTIVITY 370.02 0.00YTD BUDGET 4,612.50 TOTAL ACCOUNT ACTIVITY 3,517.40 1,000.00ANNUAL REVISED BUDGET 9,225.00 ENDING BALANCE 2,517.40_____________________________________________________________________________________________________________________________________________________01-640-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00AP-210525B 05/19/2021 16 2020 ROB ROY DRAINAGE DIST FEE KENDALL COUNTY COLLE 534697 2020 FEE-ROB ROY 161.6205/19/2021 17 2020 RAYMOND DRAINAGE DIST FEE KENDALL COUNTY COLLE 534697 2020 FEES-RAYMOND 315.58AP-210527M 05/26/2021 01 2020 CALEDONIA DRAINAGE DIST KENDALL COUNTY COLLE 534719 2020012552-062021 20.0005/26/2021 02 2020 CALEDONIA DRAINAGE DIST KENDALL COUNTY COLLE 534720 2020012553-062021 25.72_________________________________TOTAL PERIOD 01 ACTIVITY 522.92 0.0003 AP-210727 07/20/2021 65 LOBBYIST FEE VILLAGE OF OSWEGO 535084 0521 1,166.6707/20/2021 66 LOBBYIST FEE REIMBURSEMENT VILLAGE OF OSWEGO 535084 EGA050-2021-05 1,562.50_________________________________TOTAL PERIOD 03 ACTIVITY 2,729.17 0.00  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 5TIME: 15:39:51 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-640-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________04 AP-210824 08/17/2021 86 2021 ROAD PROGRAM ENGINEERING ENTERPRI 535210 71992 29,864.50GJ-211026RC 10/26/2021 04 RC EEI Inv#71992 2,212.50_________________________________TOTAL PERIOD 04 ACTIVITY 29,864.50 2,212.5006 AP-211012 10/07/2021 95 STATE LOBBYIST CHARGES VILLAGE OF OSWEGO 535507 1332 3,500.0010/07/2021 96 FEDERAL LOBBYIST CHARGES VILLAGE OF OSWEGO 535507 1332 4,687.50_________________________________TOTAL PERIOD 06 ACTIVITY 8,187.50 0.00YTD BUDGET 24,075.00 TOTAL ACCOUNT ACTIVITY 41,304.09 2,212.50ANNUAL REVISED BUDGET 48,150.00 ENDING BALANCE 39,091.59_____________________________________________________________________________________________________________________________________________________23-230-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00YTD BUDGET 6,750.00 TOTAL ACCOUNT ACTIVITY 0.00 0.00ANNUAL REVISED BUDGET 13,500.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________25-205-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00YTD BUDGET 0.00 TOTAL ACCOUNT ACTIVITY 0.00 0.00ANNUAL REVISED BUDGET 0.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________25-225-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00YTD BUDGET 0.00 TOTAL ACCOUNT ACTIVITY 0.00 0.00ANNUAL REVISED BUDGET 0.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________51-510-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00GJ-053121FE 07/14/2021 03 UB WSB LOCKBOX FEES - MAY 2020 204.33AP-210525MB 05/25/2021 11 MINER#101045-MAY 2021 MANAGED FIRST NATIONAL BANK 900103 052521-K.GREGORY 430.65GJ-210531FE 05/27/2021 03 UB CC Fees - Apr 2021 2,827.0405/27/2021 09 UB Paymentus Fee-Apr 2021 1,875.1605/27/2021 15 FNBO Analysis Chrg-Apr 2021 419.04GJ-21629PRE 06/29/2021 33 Cintas-2224 Tremont Monitoring 158.0006/29/2021 34 Cintas-3299 Lehman Monitoring 158.0006/29/2021 35 Cintas-610 Tower Monitoring 158.00_________________________________TOTAL PERIOD 01 ACTIVITY 6,230.22 0.0002 GJ-063021FE 08/05/2021 03 UB WSB LOCKBOX FEE - JUN 2021 116.87AP-210625MB 06/23/2021 49 MINER#326824-JUN 2021 MANAGED FIRST NATIONAL BANK 900105 062521-K.GREGORY-B 430.65GJ-210630FE 06/24/2021 03 UB CC Fees - May 2021 2,368.2906/24/2021 09 UB Paymentus Fees - May 2021 1,459.7506/24/2021 15 FNBO Analysis Chrg - May 2021 437.27_________________________________TOTAL PERIOD 02 ACTIVITY 4,812.83 0.0003 GJ-073121FE 10/12/2021 03 UB WSB LOCKBOX FEES-JULY 2021 214.51AP-210713B 07/07/2021 195 MYGOVHUB FEES - JUNE 2021 HARRIS COMPUTER SYST 534950 MSIXT0000107 134.8607/07/2021 196 BACKGROUND CHECKS ILLINOIS STATE POLIC 534956 053121 56.50AP-210727 07/20/2021 103 MAY 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535055 MSIXT0000088 51.25  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 6TIME: 15:41:06 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________51-510-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________03 AP-210727 07/20/2021 104 05/29-06/28 COPY CHARGES IMPACT NETWORKING, L 535061 2176592 3.1507/20/2021 105 LOBBYIST FEE VILLAGE OF OSWEGO 535084 0521 1,166.6707/20/2021 106 LOBBYIST FEE VILLAGE OF OSWEGO 535084 EGA050-2021-05 1,562.50GJ-210731FE 07/27/2021 03 UB CC Fees - June 2021 1,169.9107/27/2021 09 UB Paymentus Fees - June 2021 1,994.2307/27/2021 15 FNBO Analysis Chrg - June 2021 500.98_________________________________TOTAL PERIOD 03 ACTIVITY 6,854.56 0.0004 GJ-083121FE 10/12/2021 03 UB WSB LOCKBOX FEES-AUG 2021 92.81AP-210810 08/04/2021 103 JUL 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535135 MSIXT0000109 352.47AP-210824 08/17/2021 183 JULY 2021 DUMPING PLANO CLEAN FILL 535248 819 150.00AP-210825M 08/19/2021 129 PHYSICIANS-DRUG TESTING FIRST NATIONAL BANK 900108 082521-E.WILLRETT 183.0008/19/2021 130 MINER ELEC#327563-JUL 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 430.6508/19/2021 131 MINER ELECT#328298-AUG 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 430.65GJ-210831FE 08/24/2021 03 UB CC Fees - July 2021 2,186.1408/24/2021 09 UB Paymentus Fees - July 2021 1,574.6508/24/2021 15 UB Analysis Fees - July 2021 423.97_________________________________TOTAL PERIOD 04 ACTIVITY 5,824.34 0.0005 GJ-093021FE 10/11/2021 03 UB WSB LOCKBOX FEES 224.80AP-210914 09/07/2021 136 AUG 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535295 MSIXY0000123 138.4409/07/2021 137 BACKGROUND CHECKS ILLINOIS STATE POLIC 535300 073121-4811 56.50AP-210925M 09/20/2021 91 PYSICIANS-RANDOM DOT TEST FIRST NATIONAL BANK 900109 092521-E.WILLRETT 58.0009/20/2021 92 MINER ELECT#329021-SEPT 2021 FIRST NATIONAL BANK 900109 092521-K.GREGORY 430.65GJ-210930FE 09/22/2021 03 UB CC Fees - Aug 2021 1,390.0309/22/2021 09 UB Paymentus Fees - Aug 2021 2,031.9709/22/2021 15 FNBO Analysis Chrg - Aug 2021 459.00_________________________________TOTAL PERIOD 05 ACTIVITY 4,789.39 0.0006 GJ-103121FE 11/04/2021 03 UB WSB LOCKBOX FEE - OCT 2021 73.66AP-211012 10/07/2021 140 STATE LOBBYIST CHARGES VILLAGE OF OSWEGO 535507 1332 3,500.0010/07/2021 141 FEDERAL LOBBYIST CHARGES VILLAGE OF OSWEGO 535507 1332 4,687.50AP-211025M 10/20/2021 106 MINER ELECT#329828-OCT 2021 FIRST NATIONAL BANK 900110 102521-K.GREGORY 430.65AP-211026 10/19/2021 114 AUG & SEPT 2021 DUMPING PLANO CLEAN FILL 535599 828 100.00GJ-211031FE 10/25/2021 03 UB CC Fees - Sept 2021 549.2110/25/2021 09 UB Paymentus Fees - Sept 2021 1,525.5010/25/2021 15 FNBO Analysis Charge-Sept 2021 416.02_________________________________TOTAL PERIOD 06 ACTIVITY 11,282.54 0.00YTD BUDGET 83,000.02 TOTAL ACCOUNT ACTIVITY 39,793.88 0.00ANNUAL REVISED BUDGET 166,000.00 ENDING BALANCE 39,793.88_____________________________________________________________________________________________________________________________________________________52-520-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00GJ-053121FE 07/14/2021 05 UB WSB LOCKBOX FEES - MAY 2020 95.31AP-210525MB 05/25/2021 13 MINER#101045-MAY 2021 MANAGED FIRST NATIONAL BANK 900103 052521-K.GREGORY 287.10GJ-210531FE 05/27/2021 05 UB CC Fees - Apr 2021 1,318.7405/27/2021 11 UB Paymentus Fee-Apr 2021 874.7105/27/2021 17 FNBO Analysis Chrg-Apr 2021 195.47_________________________________TOTAL PERIOD 01 ACTIVITY 2,771.33 0.00  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 7TIME: 15:41:31 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________52-520-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________02 GJ-063021FE 08/05/2021 05 UB WSB LOCKBOX FEE - JUN 2021 54.52AP-210625MB 06/23/2021 58 MINER#326824-JUN 2021 MANAGED FIRST NATIONAL BANK 900105 062521-K.GREGORY-B 287.10GJ-210630FE 06/24/2021 05 UB CC Fees - May 2021 1,104.7506/24/2021 11 UB Paymentus Fees - May 2021 680.9406/24/2021 17 FNBO Analysis Chrg - May 2021 203.97_________________________________TOTAL PERIOD 02 ACTIVITY 2,331.28 0.0003 GJ-073121FE 10/12/2021 05 UB WSB LOCKBOX FEES-JULY 2021 100.06AP-210713B 07/07/2021 231 MYGOVHUB FEES - JUNE 2021 HARRIS COMPUTER SYST 534950 MSIXT0000107 38.92AP-210727 07/20/2021 136 MAY 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535055 MSIXT0000088 14.7907/20/2021 137 05/29-06/28 COPY CHARGES IMPACT NETWORKING, L 535061 2176592 3.14GJ-210731FE 07/27/2021 05 UB CC Fees - June 2021 545.7307/27/2021 11 UB Paymentus Fees - June 2021 930.2707/27/2021 17 FNBO Analysis Chrg - June 2021 233.70_________________________________TOTAL PERIOD 03 ACTIVITY 1,866.61 0.0004 GJ-083121FE 10/12/2021 05 UB WSB LOCKBOX FEES-AUG 2021 43.29AP-210810 08/04/2021 132 JUL 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535135 MSIXT0000109 101.72AP-210824 08/17/2021 226 06/29-07/28 COPY CHARGES IMPACT NETWORKING, L 535226 2207915 2.82AP-210825M 08/19/2021 167 MINER ELEC#327563-JUL 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 287.1008/19/2021 168 MINER ELECT#328298-AUG 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 287.10GJ-210831FE 08/24/2021 05 UB CC Fees - July 2021 1,019.7808/24/2021 11 UB Paymentus Fees - July 2021 734.5308/24/2021 17 UB Analysis Fees - July 2021 197.77_________________________________TOTAL PERIOD 04 ACTIVITY 2,674.11 0.0005 GJ-093021FE 10/11/2021 05 UB WSB LOCKBOX FEES 104.86AP-210914 09/07/2021 171 AUG 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535295 MSIXY0000123 39.95AP-210925M 09/20/2021 107 MINER ELECT#329021-SEPT 2021 FIRST NATIONAL BANK 900109 092521-K.GREGORY 287.10GJ-210930FE 09/22/2021 05 UB CC Fees - Aug 2021 648.4209/22/2021 11 UB Paymentus Fees - Aug 2021 947.8609/22/2021 17 FNBO Analysis Chrg - Aug 2021 214.11_________________________________TOTAL PERIOD 05 ACTIVITY 2,242.30 0.0006 GJ-103121FE 11/04/2021 05 UB WSB LOCKBOX FEE - OCT 2021 34.36AP-211025M 10/20/2021 126 MINER ELECT#329828-OCT 2021 FIRST NATIONAL BANK 900110 102521-K.GREGORY 287.10GJ-211031FE 10/25/2021 05 UB CC Fees - Sept 2021 256.2010/25/2021 11 UB Paymentus Fees - Sept 2021 711.6110/25/2021 17 FNBO Analysis Charge-Sept 2021 194.07_________________________________TOTAL PERIOD 06 ACTIVITY 1,483.34 0.00YTD BUDGET 17,750.02 TOTAL ACCOUNT ACTIVITY 13,368.97 0.00ANNUAL REVISED BUDGET 35,500.00 ENDING BALANCE 13,368.97_____________________________________________________________________________________________________________________________________________________79-790-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00AP-210525MB 05/25/2021 15 MINER#101045-MAY 2021 MANAGED FIRST NATIONAL BANK 900103 052521-K.GREGORY 510.40_________________________________TOTAL PERIOD 01 ACTIVITY 510.40 0.00  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 8TIME: 15:41:54 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-790-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________02 AP-210622B 06/15/2021 107 MAY 2021 COPY CHARGES IMPACT NETWORKING, L 534855 2144435 39.3206/15/2021 108 MAY 2021 COPY CHARGES IMPACT NETWORKING, L 534855 2144435 39.31AP-210625MB 06/23/2021 66 MINER#326824-JUN 2021 MANAGED FIRST NATIONAL BANK 900105 062521-K.GREGORY-B 510.40_________________________________TOTAL PERIOD 02 ACTIVITY 589.03 0.0003 AP-2101725M 07/26/2021 124 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900107 072521-K.GREGORY 405.0007/26/2021 125 ARAMARK#610000139707-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 56.6507/26/2021 126 ARAMARK#610000126829-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 18.2107/26/2021 127 ARAMARK#610000130040-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 18.2107/26/2021 128 ARAMARK#610000133317-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 18.2107/26/2021 129 ARAMARK#610000136522-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 18.2107/26/2021 130 ARAMARK#610000139702-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 18.21AP-210713B 07/07/2021 250 05/20/21 MEETING MINUTES MARLYS J. YOUNG 535012 052021 30.00AP-210727 07/20/2021 152 05/29-06/28 COPY CHARGES IMPACT NETWORKING, L 535061 2176592 51.16_________________________________TOTAL PERIOD 03 ACTIVITY 633.86 0.0004 AP-210824 08/17/2021 248 06/29-07/28 COPY CHARGES IMPACT NETWORKING, L 535226 2207915 29.1708/17/2021 249 05/01-07/31 MANAGED PRINT IMPACT NETWORKING, L 535226 2216307 0.94AP-210825M 08/19/2021 192 PHYSICIANS-DRUG TESTING FIRST NATIONAL BANK 900108 082521-E.WILLRETT 90.0008/19/2021 193 MINER ELEC#327563-JUL 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 510.4008/19/2021 194 MINER ELECT#328298-AUG 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 510.4008/19/2021 195 PLAYGROUND GUARDIAN-PARK FIRST NATIONAL BANK 900108 082521-R.HORNER 2,000.00_________________________________TOTAL PERIOD 04 ACTIVITY 3,140.91 0.0005 AP-210914 09/07/2021 196 07/29-08/28 COPY CHARGES IMPACT NETWORKING, L 535303 2241283 77.6809/07/2021 197 08/05/21 PARK BOARD MEETING MARLYS J. YOUNG 535349 080521 31.50AP-210925M 09/20/2021 120 PYSICIANS-RANDOM DOT TESTS FIRST NATIONAL BANK 900109 092521-E.WILLRETT 209.0009/20/2021 121 MINER ELECT#329021-SEPT 2021 FIRST NATIONAL BANK 900109 092521-K.GREGORY 510.40_________________________________TOTAL PERIOD 05 ACTIVITY 828.58 0.0006 AP-211025M 10/20/2021 146 MINER ELECT#329828-OCT 2021 FIRST NATIONAL BANK 900110 102521-K.GREGORY 510.40AP-211026 10/19/2021 155 08/29-09/28 COPY CHARGES IMPACT NETWORKING, L 535574 2276498 67.77_________________________________TOTAL PERIOD 06 ACTIVITY 578.17 0.00YTD BUDGET 5,700.00 TOTAL ACCOUNT ACTIVITY 6,280.95 0.00ANNUAL REVISED BUDGET 11,400.00 ENDING BALANCE 6,280.95_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00AP-210525B 05/19/2021 32 UMPIRE JOSLYN T. BULLINGTON 534684 MAY 1 - 11 35.0005/19/2021 33 UMPIRE JOHN ELENBAAS 534688 050821 70.0005/19/2021 34 UMPIRE W. THOMAS EVINS 534690 050121 70.0005/19/2021 35 UMPIRE NOLAN HOOPER 534692 MAY 1 - 11 20.0005/19/2021 36 UMPIRE STEPHEN IRVING 534694 050621 160.0005/19/2021 37 UMPIRE JAVIER LASSALLE 534698 050821 70.0005/19/2021 38 UMPIRE JACOB LIPSCOMB 534699 MAY 1 - 11 55.0005/19/2021 39 UMPIRE JACK MODAFF 534702 MAY 1 - 11 110.0005/19/2021 40 UMPIRE ROBERT L. RIETZ JR. 534709 050621 160.0005/19/2021 41 UMPIRE KATIE STRAZNICAS 534713 050121 70.00  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 9TIME: 15:42:03 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 AP-210525B 05/19/2021 42 UMPIRE MICHAEL VOITIK 534715 050621 160.00GJ-210531FE 05/27/2021 19 PR CC Fee - Apr 2021 1,171.01_________________________________TOTAL PERIOD 01 ACTIVITY 2,151.01 0.0002 AP-210608A 06/02/2021 141 UMPIRE ERIC ADAMS 534750 MAY 12-MAY 25 110.0006/02/2021 142 UMPIRE WILLIAM BLAKE 534753 MAY 12-MAY 25 330.0006/02/2021 143 UMPIRE JOSLYN T. BULLINGTON 534754 MAY 12-MAY 25 130.0006/02/2021 144 UMPIRE JACKSON BULLINGTON 534755 MAY 12-MAY 25 80.0006/02/2021 145 UMPIRE JOHN ELENBAAS 534763 051521 70.0006/02/2021 146 UMPIRE JOHN ELENBAAS 534763 052221 70.0006/02/2021 147 UMPIRE JORY ELENBAAS 534764 052221 70.0006/02/2021 148 UMPIRE RYAN EVANS 534766 MAY 12-MAY 25 20.0006/02/2021 149 UMPIRE W. THOMAS EVINS 534767 051521 70.0006/02/2021 150 UMPIRE ALLEN R. GOSS 534769 MAY 12-MAY 25 55.0006/02/2021 151 UMPIRE COLIN GRIFFIN 534770 MAY 12-MAY 25 45.0006/02/2021 152 UMPIRE NOLAN HOOPER 534773 MAY 12-MAY 25 60.0006/02/2021 153 UMPIRE STEPHEN IRVING 534777 051321 160.0006/02/2021 154 UMPIRE STEPHEN IRVING 534777 052021 160.0006/02/2021 155 UMPIRE GREGORY JOHNSON 534778 MAY 12-MAY 25 55.0006/02/2021 156 UMPIRE JACOB LIPSCOMB 534783 MAY 12-MAY 25 55.0006/02/2021 157 UMPIRE GAVIN DANIEL LOHER 534784 MAY 12-MAY 25 155.0006/02/2021 158 UMPIRE KYLE DEAN MCCURDY 534787 MAY 12-MAY 25 140.0006/02/2021 159 UMPIRE RYAN MEHOCHKO 534788 MAY12-MAY 25 20.0006/02/2021 160 UMPIRE JACK MODAFF 534792 MAY 12-MAY 25 220.0006/02/2021 161 UMPIRE LIAM PHENEY 534796 MAY 12-MAY 25 60.0006/02/2021 162 UMPIRE JEFF RICHARDSON 534801 MAY 12-MAY 25 55.0006/02/2021 163 UMPIRE ROBERT L. RIETZ JR. 534802 051321 160.0006/02/2021 164 UMPIRE ROBERT L. RIETZ JR. 534802 052021 160.0006/02/2021 165 UMPIRE EDWIN A RUNDLE 534804 MAY 12-MAY 25 55.0006/02/2021 166 UMPIRE BRYSON SCHMIDT 534805 MAY 12-MAY 25 35.0006/02/2021 167 CHILD & BABYSITTING SAFETY SECOND CHANCE CARDIA 534806 21-005-355 418.6006/02/2021 168 UMPIRE JAMES A. TIETZ 534810 MAY 12-MAY 25 55.0006/02/2021 169 UMPIRE MICHAEL VOITIK 534813 051321 160.0006/02/2021 170 UMPIRE MICHAEL VOITIK 534813 052021 160.0006/02/2021 171 UMPIRE MARK RUNYON 2091 MAY 12-MAY 25 110.00AP-210622B 06/15/2021 118 UMPIRE DAVID BEEBE 534829 MAY 26-JUNE 07 55.0006/15/2021 119 UMPIRE JOSLYN T. BULLINGTON 534833 MAY 26-JUNE 07 200.0006/15/2021 120 UMPIRE JACKSON BULLINGTON 534834 MAY 26-JUNE 07 100.0006/15/2021 121 UMPIRE THOMAS DEES 534839 MAY 26-JUNE 07 110.0006/15/2021 122 UMPIRE ANDREW GOLINSKI 534848 MAY 26-JUNE 07 35.0006/15/2021 123 UMPIRE ALLEN R. GOSS 534849 MAY 26-JUNE 07 55.0006/15/2021 124 UMPIRE COLIN GRIFFIN 534851 MAY 26-JUNE 07 65.0006/15/2021 125 UMPIRE ETHAN HANSON 534852 MAY 26-JUNE 07 75.0006/15/2021 126 UMPIRE JACKSON HAWKINSON 534853 MAY 26-JUNE 07 95.0006/15/2021 127 UMPIRE NOLAN HOOPER 534854 MAY 26-JUNE 07 45.0006/15/2021 128 UMPIRE STEPHEN IRVING 534858 060321 160.0006/15/2021 129 UMPIRE JACOB LIPSCOMB 534864 MAY 26-JUNE 07 55.0006/15/2021 130 UMPIRE GAVIN DANIEL LOHER 534865 MAY 26-JUNE 07 65.00  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 10TIME: 15:42:05 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________02 AP-210622B 06/15/2021 131 UMPIRE KYLE DEAN MCCURDY 534869 MAY 26-JUNE 07 175.0006/15/2021 132 UMPIRE RYAN MEHOCHKO 534870 MAY 26-JUNE 07 90.0006/15/2021 133 UMPIRE STEVE PEARSON 534877 MAY 26-JUNE 07 55.0006/15/2021 134 UMPIRE JEFF RICHARDSON 534884 MAY 26-JUNE 07 55.0006/15/2021 135 UMPIRE ROBERT L. RIETZ JR. 534885 060321 120.0006/15/2021 136 UMPIRE EMMA ROBERTS 534886 MAY 26-JUNE 07 55.0006/15/2021 137 UMPIRE BRYSON SCHMIDT 534887 MAY 26-JUNE 07 95.0006/15/2021 138 RECTRAC/WEBTRAC ANNUAL VERMONT SYSTEMS 534897 69991 5,538.0006/15/2021 139 UMPIRE MICHAEL VOITIK 534898 060321 160.0006/15/2021 140 UMPIRE MARK RUNYON 2104 MAY 26-JUNE 07 55.00GJ-210630FE 06/24/2021 19 PR CC Fees - May 2021 1,100.81_________________________________TOTAL PERIOD 02 ACTIVITY 12,117.41 0.0003 AP-2101725M 07/26/2021 159 PLUGNPAY-MAY 2021 BILLING FEE FIRST NATIONAL BANK 900107 072521-S.REDMON 30.0007/26/2021 160 LOMBARSI COACHING-YOUTH CLASS FIRST NATIONAL BANK 900107 072521-S.REDMON 137.2007/26/2021 161 CANVA-ANNUAL SUBSCRIPTION FIRST NATIONAL BANK 900107 072521-S.REDMON 99.99AP-210713B 07/07/2021 276 UMPIRE ERIC ADAMS 534916 JUNE 9-JUNE 26 55.0007/07/2021 277 UMPIRE WILLIAM BLAKE 534922 JUNE 9-JUNE 26 165.0007/07/2021 278 UMPIRE TERENCE BOWMAN 534924 062421 160.0007/07/2021 279 UMPIRE JOSLYN T. BULLINGTON 534926 JUNE 9-JUNE 26 120.0007/07/2021 280 UMPIRE JACKSON BULLINGTON 534927 JUNE 9-JUNE 26 60.0007/07/2021 281 UMPIRE RAIUMUNDO FONSECA 534945 JUNE 9-JUNE 26 60.0007/07/2021 282 UMPIRE ANDREW GOLINSKI 534947 JUNE 9-JUNE 26 105.0007/07/2021 283 UMPIRE ALLEN R. GOSS 534948 JUNE 9-JUNE 26 165.0007/07/2021 284 UMPIRE COLIN GRIFFIN 534949 JUNE 9-JUNE 26 25.0007/07/2021 285 UMPIRE NOLAN HOOPER 534954 JUNE 9-JUNE 26 115.0007/07/2021 286 BACKGROUND CHECKS ILLINOIS STATE POLIC 534956 053121 84.7507/07/2021 287 UMPIRE STEPHEN IRVING 534961 052721 160.0007/07/2021 288 UMPIRE STEPHEN IRVING 534961 061021 160.0007/07/2021 289 UMPIRE STEPHEN IRVING 534961 061721 160.0007/07/2021 290 UMPIRE STEPHEN IRVING 534961 062421 160.0007/07/2021 291 UMPIRE HALEY N. KOSIN 534967 JUNE 9-JUNE 26 60.0007/07/2021 292 UMPIRE JOHN LEPACEK 534968 JUNE 9-JUNE 26 55.0007/07/2021 293 UMPIRE JACOB LIPSCOMB 534969 JUNE 9-JUNE 26 55.0007/07/2021 294 UMPIRE GAVIN DANIEL LOHER 534970 JUNE 9-JUNE 26 150.0007/07/2021 295 UMPIRE MICHAEL F. MARCHETTI 534971 JUNE 9-JUNE 26 55.0007/07/2021 296 UMPIRE KYLE DEAN MCCURDY 534975 JUNE 9-JUNE 26 280.0007/07/2021 297 UMPIRE RYAN MEHOCHKO 534976 JUNE 9-JUNE 26 105.0007/07/2021 298 UMPIRE JACK MODAFF 534982 JUNE 9-JUNE 26 120.0007/07/2021 299 UMPIRE STEVE PEARSON 534991 JUNE 9-JUNE 26 55.0007/07/2021 300 UMPIRE LIAM PHENEY 534992 JUNE 9-JUNE 26 40.0007/07/2021 301 UMPIRE ROBERT L. RIETZ JR. 534997 052721 160.0007/07/2021 302 UMPIRE ROBERT L. RIETZ JR. 534997 061021 160.0007/07/2021 303 UMPIRE ROBERT L. RIETZ JR. 534997 061721 160.0007/07/2021 304 UMPIRE ROBERT L. RIETZ JR. 534997 JUNE 9-JUNE 26 120.0007/07/2021 305 UMPIRE EMMA ROBERTS 534998 JUNE 9-JUNE 26 110.0007/07/2021 306 UMPIRE BRYSON SCHMIDT 535000 JUNE 9-JUNE 26 130.0007/07/2021 307 UMPIRE JAMES A. TIETZ 535003 JUNE 9-JUNE 26 110.00  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 11TIME: 15:42:07 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________03 AP-210713B 07/07/2021 308 UMPIRE MICHAEL VOITIK 535007 052721 160.0007/07/2021 309 UMPIRE MICHAEL VOITIK 535007 061021 160.0007/07/2021 310 UMPIRE MICHAEL VOITIK 535007 061721 160.0007/07/2021 311 UMPIRE MICHAEL VOITIK 535007 062421 160.0007/07/2021 312 05/20/21 MEETING MINUTES MARLYS J. YOUNG 535012 052021 30.0007/07/2021 313 UMPIRE KAYLA ZUBER 535013 JUNE 9-JUNE 26 65.0007/07/2021 314 UMPIRE SAM GOLINSKI 2116 JUNE 9-JUNE 26 55.00AP-210727 07/20/2021 171 SOCCER CAMP INSTRUCTION 5 STAR SOCCER CAMPS 535025 7221 1,800.0007/20/2021 172 UMPIRE ERIC ADAMS 535027 JUNE 27-JULY 14 220.0007/20/2021 173 SUMMER 2021 CLASS INSTRUCTION ALL STAR SPORTS INST 535028 214010 7,510.0007/20/2021 174 UMPIRE WILLIAM BLAKE 535034 JUNE 27-JULY 14 275.0007/20/2021 175 UMPIRE ANTHONY BOULE 535035 JUNE 27-JULY 14 140.0007/20/2021 176 UMPIRE JOSLYN T. BULLINGTON 535036 JUNE 27-JULY 14 50.0007/20/2021 177 UMPIRE JACKSON BULLINGTON 535037 JUNE 27-JULY 14 40.0007/20/2021 178 UMPRE THOMAS DEES 535043 JUNE 27-JULY 14 280.0007/20/2021 179 UMPIRE ALLEN R. GOSS 535052 JUNE 27-JULY 14 165.0007/20/2021 180 UMPIRE COLIN GRIFFIN 535053 JUNE 27-JULY 14 60.0007/20/2021 181 UMPIRE JACKSON HAWKINSON 535056 JUNE 27-JULY 14 120.0007/20/2021 182 UMPIRE NOLAN HOOPER 535057 JUNE 27-JULY 14 20.0007/20/2021 183 05/29-06/28 COPY CHARGES IMPACT NETWORKING, L 535061 2176592 51.1607/20/2021 184 UMPIRE STEPHEN IRVING 535064 070121 80.0007/20/2021 185 UMPIRE GREGORY JOHNSON 535066 JUNE 27-JULY 14 60.0007/20/2021 186 UMPIRE HALEY N. KOSIN 535069 JUNE 27-JULY 14 50.0007/20/2021 187 UMPIRE JIM KWIATKOWSKI 535070 JUNE 27-JULY 14 55.0007/20/2021 188 UMPIRE JACOB LIPSCOMB 535071 JUNE 27-JULY 14 110.0007/20/2021 189 UMPIRE GAVIN DANIEL LOHER 535072 JUNE 27-JULY 14 165.0007/20/2021 190 UMPIRE KYLE DEAN MCCURDY 535075 JUNE 27-JULY 14 165.0007/20/2021 191 UMPIRE RYAN MEHOCHKO 535076 JUNE 27-JULY 14 165.0007/20/2021 192 UMPIRE JACK MODAFF 535080 JUNE 27-JULY 14 55.0007/20/2021 193 UMPIRE ARBITER RENEWAL CYNTHIA O'LEARY 535082 REC UMPS RENEWAL 264.0007/20/2021 194 SPING SOCCER REFEREE ASSIGNING CYNTHIA O'LEARY 535083 SOCCER SPRING 2021 125.0007/20/2021 195 UMPIRE STEVE PEARSON 535086 JUNE 27-JULY 14 165.0007/20/2021 196 UMPIRE LIAM PHENEY 535087 JUNE 27-JULY 14 95.0007/20/2021 197 UMPIRE JEFF RICHARDSON 535094 JUNE 27-JULY 14 55.0007/20/2021 198 UMPIRE ROBERT L. RIETZ JR. 535095 070121 120.0007/20/2021 199 UMPIRE ROBERT L. RIETZ JR. 535095 JUNE 27-JULY 14 55.0007/20/2021 200 UMPIRE BRYSON SCHMIDT 535096 JUNE 27-JULY 14 130.0007/20/2021 201 UMPIRE TIM SIPES 535098 JUNE 27-JULY 14 55.0007/20/2021 202 UMPIRE MICHAEL VOITIK 535104 070121 80.0007/20/2021 203 UMPIRE KAYLA ZUBER 535108 JUNE 27-JULY 14 75.0007/20/2021 204 UMPIRE EMMA ROBERTS 2140 JUNE 27-JULY 14 55.00GJ-210731FE 07/27/2021 19 PR CC Fees - June 2021 1,673.28_________________________________TOTAL PERIOD 03 ACTIVITY 19,320.38 0.0004 AP-210810 08/04/2021 158 UMPIRE WILLIAM BLAKE 535119 JULY 15-JULY 23 225.0008/04/2021 159 UMPIRE JOSLYN T. BULLINGTON 535121 JULY 15-JULY 23 10.0008/04/2021 160 UMPIRE JACKSON BULLINGTON 535122 JULY 15-JULY 23 70.0008/04/2021 161 UMPIRE NOLAN HOOPER 535139 JULY 15-JULY 23 25.00  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 12TIME: 15:42:09 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY 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-210810 08/04/2021 162 BACKGROUND CHECKS ILLINOIS STATE POLIC 535142 063021 84.7508/04/2021 163 UMPIRE JACOB LIPSCOMB 535150 JULY 15-JULY 23 225.0008/04/2021 164 UMPIRE GAVIN DANIEL LOHER 535151 JULY 15-JULY 23 50.0008/04/2021 165 UMPIRE RYAN MEHOCHKO 535153 JULY 15-JULY 23 115.0008/04/2021 166 REFEREE ASSIGNER'S FEE CYNTHIA O'LEARY 535160 YORKVILLE REC 2,300.0008/04/2021 167 UMPIRE LIAM PHENEY 535163 JULY 15-JULY 23 40.0008/04/2021 168 UMPIRE ROBERT L. RIETZ JR. 535168 JULY 15-JULY 23 55.0008/04/2021 169 UMPIRE BRYSON SCHMIDT 535169 JULY 15-JULY 23 35.0008/04/2021 170 UMPIRE JAMES A. TIETZ 535174 JULY 15-JULY 23 55.00AP-210824 08/17/2021 271 UMPIRE JOSLYN T. BULLINGTON 535195 JULY 24-AUG 5 40.0008/17/2021 272 UMPIRE JACKSON BULLINGTON 535196 JULY 24-AUG 5 20.0008/17/2021 273 UMPIRE RAIUMUNDO FONSECA 535220 JULY 24-AUG 5 60.0008/17/2021 274 06/29-07/28 COPY CHARGES IMPACT NETWORKING, L 535226 2207915 29.1708/17/2021 275 UMPIRE GREGORY JOHNSON 535228 JULY 24-AUG 5 60.0008/17/2021 276 UMPIRE EDSON KING JR 535230 051721 35.0008/17/2021 277 UMPIRE KATIE STRAZNICAS 535255 051721 35.0008/17/2021 278 UMPIRE MARK RUNYON 2175 JULY 24-AUG 5 60.00AP-210825M 08/19/2021 230 PHYSICIANS-DRUG TESTING FIRST NATIONAL BANK 900108 082521-E.WILLRETT 180.0008/19/2021 231 PLUG & PAY-JUN 2021 BILLING FIRST NATIONAL BANK 900108 082521-S.REDMON 44.7708/19/2021 232 SMITHEREEN-JUN 2021 PEST FIRST NATIONAL BANK 900108 082521-S.REDMON 67.0008/19/2021 233 PETITE PALETTE-PAINTING CLASS FIRST NATIONAL BANK 900108 082521-S.REDMON 180.00GJ-210831FE 08/24/2021 19 PR CC Fees-July 2021 1,935.55_________________________________TOTAL PERIOD 04 ACTIVITY 6,036.24 0.0005 AP-210914 09/07/2021 224 UMPIRE BENNETT ALLEN 535268 JULY 25-AUG 24 40.0009/07/2021 225 UMPIRE ROBERT FERGUSON 535289 JULY 25-AUG 24 55.0009/07/2021 226 UMPIRE RAIUMUNDO FONSECA 535291 JULY 25-AUG 24 60.0009/07/2021 227 UMPIRE NOLAN HOOPER 535298 JULY 25-AUG 24 50.0009/07/2021 228 BACKGROUND CHECKS ILLINOIS STATE POLIC 535300 073121-4811 1,045.2509/07/2021 229 07/29-08/28 COPY CHARGES IMPACT NETWORKING, L 535303 2241283 77.6909/07/2021 230 UMPIRE STEPHEN IRVING 535306 081221 160.0009/07/2021 231 UMPIRE STEPHEN IRVING 535306 081921 160.0009/07/2021 232 UMPIRE GREGORY JOHNSON 535307 JULY 25-AUG 24 165.0009/07/2021 233 UMPIRE BENJAMIN KOZIAL 535312 JULY 25-AUG 24 70.0009/07/2021 234 UMPIRE JIM KWIATKOWSKI 535313 JULY 25-AUG 24 55.0009/07/2021 235 UMPIRE KYLE DEAN MCCURDY 535314 JULY 25-AUG 24 70.0009/07/2021 236 UMPIRE LIAM PHENEY 535324 JULY 25-AUG 24 40.0009/07/2021 237 UMPIRE ROBERT L. RIETZ JR. 535333 081221 160.0009/07/2021 238 UMPIRE ROBERT L. RIETZ JR. 535333 081921 160.0009/07/2021 239 UMPIRE EDWIN A RUNDLE 535335 JULY 25-AUG 24 110.0009/07/2021 240 UMPIRE MICHAEL VOITIK 535341 081221 160.0009/07/2021 241 UMPIRE MICHAEL VOITIK 535341 081921 160.0009/07/2021 242 UMPIRE ASSIGNING FEE WCSUA 535343 #1 384.0009/07/2021 243 08/05/21 PARK BOARD MEETING MARLYS J. YOUNG 535349 080521 31.5009/07/2021 244 UMPIRE EMMA ROBERTS 2198 JULY 25-AUG 24 55.0009/07/2021 245 UMPIRE MARK RUNYON 2200 JULY 25-AUG 24 115.00AP-210915VR 09/28/2021 01 UMPIRE :VOID 535395 JIM KWIATKOWSKI AUG 25-SEPT 15 55.00AP-210925M 09/20/2021 157 PLUG & PAY-JUL 2021 FEES FIRST NATIONAL BANK 900109 092521-S.REDMON 49.95  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 13TIME: 15:42:10 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY 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-210928 09/21/2021 223 UMPIRE ERIC ADAMS 535351 AUG 25-SEPT 15 110.0009/21/2021 224 UMPIRE BENNETT ALLEN 535352 AUG 25-SEPT 15 120.0009/21/2021 225 SUMMER II CLASS INSTRUCTION ALL STAR SPORTS INST 535353 215018 1,125.0009/21/2021 226 UMPIRE DAVID BEEBE 535357 AUG 25-SEPT 15 110.0009/21/2021 227 UMPIRE WILLIAM BLAKE 535358 AUG 25-SEPT 15 165.0009/21/2021 228 UMPIRE W. THOMAS EVINS 535375 082821 70.0009/21/2021 229 UMPIRE ALLEN R. GOSS 535379 AUG 25-SEPT 15 110.0009/21/2021 230 UMPIRE JACKSON HAWKINSON 535380 AUG 25-SEPT 15 155.0009/21/2021 231 UMPIRE HAROLD HIX 535382 AUG 25-SEPT 15 110.0009/21/2021 232 UMPIRE NOLAN HOOPER 535383 AUG 25-SEPT 15 35.0009/21/2021 233 UMPIRE STEPHEN IRVING 535387 082621 160.0009/21/2021 234 UMPIRE STEPHEN IRVING 535387 090921 160.0009/21/2021 235 UMPIRE GREGORY JOHNSON 535389 AUG 25-SEPT 15 110.0009/21/2021 236 JUN 2021 MAGIC CLASS GARY KANTOR 535390 061721 30.0009/21/2021 237 UMPIRE EDSON KING JR 535392 091121 70.0009/21/2021 238 UMPIRE BENJAMIN KOZIAL 535393 AUG 25-SEPT 15 65.0009/21/2021 239 UMPIRE MATTHEW KRONSBEIN 535394 AUG 25-SEPT 15 110.0009/21/2021 240 UMPIRE JIM KWIATKOWSKI AUG 25-SEPT 15 55.0009/21/2021 241 UMPIRE JAVIER LASSALLE 535397 082821 105.0009/21/2021 242 UMPIRE MATTHEW J. LAWLESS 535398 091121 70.0009/21/2021 243 UMPIRE JACOB LIPSCOMB 535401 AUG 25-SEPT 15 55.0009/21/2021 244 UMPIRE MICHAEL F. MARCHETTI 535402 AUG 25-SEPT 15 55.0009/21/2021 245 UMPIRE KYLE DEAN MCCURDY 535403 AUG 25-SEPT 15 105.0009/21/2021 246 UMPIRE RYAN MEHOCHKO 535404 AUG 25-SEPT 15 85.0009/21/2021 247 ASSIGNING FEE FOR OFFICIALS CYNTHIA O'LEARY 535411 SOCCER FALL 2021 200.0009/21/2021 248 OFFICIAL ASSIGNING FEE CYNTHIA O'LEARY 535411 YORK REC FALL TOURNE 360.0009/21/2021 249 FALL ASSIGNING FEE FOR CYNTHIA O'LEARY 535411 YORKVILLE REC-FALL 2 800.0009/21/2021 250 UMPIRE MARK PAWLOWSKI 535413 090921 160.0009/21/2021 251 UMPIRE STEVE PEARSON 535414 AUG 25-SEPT 15 55.0009/21/2021 252 UMPIRE LIAM PHENEY 535416 AUG 25-SEPT 15 190.0009/21/2021 253 UMPIRE ROBERT L. RIETZ JR. 535427 082621 160.0009/21/2021 254 UMPIRE ROBERT L. RIETZ JR. 535427 090921 160.0009/21/2021 255 UMPIRE EDWIN A RUNDLE 535428 AUG 25-SEPT 15 55.0009/21/2021 256 SOCCER TRAINING & DEVELOPMENT SCOT THOMAS ANDERSON 535429 2202-083121 385.0009/21/2021 257 UMPIRE TIM SIPES 535430 AUG 25-SEPT 15 55.0009/21/2021 258 UMPIRE JAMES A. TIETZ 535434 AUG 25-SEPT 15 165.0009/21/2021 259 UMPIRE MICHAEL VOITIK 535436 082621 160.0009/21/2021 260 UMPIRE MARK RUNYON 2214 AUG 25-SEPT 15 55.00GJ-210930FE 09/22/2021 19 PR CC Fees - Aug 2021 1,059.75_________________________________TOTAL PERIOD 05 ACTIVITY 10,798.14 55.0006 AP-211012 10/07/2021 191 UMPIRE BENNETT ALLEN 535444 SEPT 15-SEPT 27 40.0010/07/2021 192 UMPIRE DAVID BEEBE 535447 SEPT 15-SEPT 27 110.0010/07/2021 193 SEPT 15-SEPT 27 WILLIAM BLAKE 535448 SEPT 15-SEPT 27 275.0010/07/2021 194 UMPIRE TERENCE BOWMAN 535450 092321 160.0010/07/2021 195 UMPIRE JACKSON BULLINGTON 535451 SEPT 15-SEPT 27 165.0010/07/2021 196 UMPIRE W. THOMAS EVINS 535461 092521 70.0010/07/2021 197 UMPIRE ROBERT FERGUSTON 535462 SEPT 15-SEPT 27 55.00  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 14TIME: 15:42:13 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY 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-211012 10/07/2021 198 UMPIRE ALLEN R. GOSS 535466 SEPT 15-SEPT 27 110.0010/07/2021 199 FALL ADULT SOFTBALL LEAGUE FEE BIG DAWG ATHLETICS L 535470 15 240.0010/07/2021 200 UMPIRE JACKSON HAWKINSON 535471 SEPT 15-SEPT 27 110.0010/07/2021 201 BACKGROUND CHECKS ILLINOIS STATE POLIC 535477 083121 423.7510/07/2021 202 UMPIRE STEPHEN IRVING 535480 091621 160.0010/07/2021 203 UMPIRE STEPHEN IRVING 535480 092321 160.0010/07/2021 204 UMPIRE GREGORY JOHNSON 535482 SEPT 15-SEPT 27 55.0010/07/2021 205 UMPIRE BENJAMIN KOZIAL 535487 SEPT 15-SEPT 27 40.0010/07/2021 206 UMPIRE JOESEPH KWIATKOWSKI 535626 SEPT 15-SEPT 27 275.0010/07/2021 207 UMPIRE JACOB LIPSCOMB 535490 SEPT 15-SEPT 27 110.0010/07/2021 208 UMPIRE KYLE DEAN MCCURDY 535494 SEPT 15-SEPT 27 150.0010/07/2021 209 UMPIRE RYAN MEHOCHKO 535495 SEPT 15-SEPT 27 50.0010/07/2021 210 UMPIRE CLIFFORD NWECHEFOM 535506 092521 105.0010/07/2021 211 UMPIRE STEVE PEARSON 535510 SEPT 15-SEPT 27 110.0010/07/2021 212 UMPIRE LIAM PHENEY 535512 SEPT 15-SEPT 27 125.0010/07/2021 213 UMPIRE ROBERT L. RIETZ JR. 535523 091621 160.0010/07/2021 214 UMPIRE ROBERT L. RIETZ JR. 535523 092321 160.0010/07/2021 215 UMPIRE TIM SIPES 535527 SEPT 15-SEPT 27 55.0010/07/2021 216 UMPIRE JAMES A. TIETZ 535529 SEPT 15-SEPT 27 55.0010/07/2021 217 UMPIRE MICHAEL VOITIK 535534 091621 160.0010/07/2021 218 UMPIRE BRYAN WALDE 535535 091821 105.00AP-211025M 10/20/2021 177 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900110 102521-E.WILLRETT 180.0010/20/2021 178 PLUG N PAY-SEPT 2021 FEES FIRST NATIONAL BANK 900110 102521-S.REDMON 39.07AP-211026 10/19/2021 176 UMPIRE ERIC ADAMS 535545 SEPT 30-OCT 12 55.0010/19/2021 177 UMPIRE BENNETT ALLEN 535547 SEPT 30-OCT 12 40.0010/19/2021 178 FALL I SESSION INSTRUCTION ALL STAR SPORTS INST 535548 216022 812.0010/19/2021 179 UMPIRE WAYNE BAKER 535553 SEPT 30-OCT 12 110.0010/19/2021 180 UMPIRE WILLIAM BLAKE 535554 SEPT 30-OCT 12 220.0010/19/2021 181 UMPIRE JACKSON BULLINGTON 535555 SEPT 30-OCT 12 345.0010/19/2021 182 UMPIRE VICTOR CARBAJAL 535558 100221 105.0010/19/2021 183 UMPIRE RAIUMUNDO FONSECA 535566 SEPT 30-OCT 12 55.0010/19/2021 184 UMPIRE JACKSON HAWKINSON 535570 SEPT 30-OCT 12 105.0010/19/2021 185 UMPIRE DIEGO HUITRAN 535572 100221 70.0010/19/2021 186 UMPIRE DIEGO HUITRAN 535572 100921 70.0010/19/2021 187 UMPIRE DIEGO HUITRAN 535572 101221 35.0010/19/2021 188 08/29-09/28 COPY CHARGES IMPACT NETWORKING, L 535574 2276498 67.7710/19/2021 189 UMPIRE STEPHEN IRVING 535578 093021 160.0010/19/2021 190 UMPIRE GREGORY JOHNSON 535580 SEPT 30-OCT 12 55.0010/19/2021 191 UMPIRE KYLE DEAN MCCURDY 535586 SEPT 30-OCT 12 80.0010/19/2021 192 UMPIRE RYAN MEHOCHKO 535587 SEPT 30-OCT 12 40.0010/19/2021 193 UMPIRE CLIFFORD NWECHEFOM 535595 100921 70.0010/19/2021 194 UMPIRE LIAM PHENEY 535598 SEPT 30-OCT 12 95.0010/19/2021 195 UMPIRE ROBERT L. RIETZ JR. 535611 093021 160.0010/19/2021 196 UMPIRE TIM SIPES 535612 SEPT 30-OCT 12 55.0010/19/2021 197 UMPIRE PETER J. VAN HOOREWE 535617 SEPT 30-OCT 12 110.0010/19/2021 198 UMPIRE MICHAEL VOITIK 535618 093021 160.0010/19/2021 199 UMPIRE BRYAN WALDE 535619 101221 35.00GJ-211031FE 10/25/2021 19 PR CC Fees - Sept 2021 727.59_________________________________TOTAL PERIOD 06 ACTIVITY 7,850.18 0.00YTD BUDGET 70,000.02 TOTAL ACCOUNT ACTIVITY 58,273.36 55.00ANNUAL REVISED BUDGET 140,000.00 ENDING BALANCE 58,218.36  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 15TIME: 15:42:29 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________82-820-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00AP-210511B 05/05/2021 44 JUN 2021 COPIER LEASE DLL FINANCIAL SERVIC 534629 72214154 185.00AP-210525MB 05/25/2021 20 TBS-ANNUAL LICENSE RENEWAL FIRST NATIONAL BANK 900103 052521-S.AUGUSTINE-B 795.00GJ-21629PRE 06/29/2021 53 Sound Inc-May Srvc Agrrmnt 97.0006/29/2021 55 Delage-May Copier Lease 185.00_________________________________TOTAL PERIOD 01 ACTIVITY 1,262.00 0.0002 AP-210614B 06/08/2021 02 JUL 2021 COPIER LEASE DLL FINANCIAL SERVIC 105030 72537061 185.0006/08/2021 03 NEW BOND OFFICIAL-RENEWAL LIBERTY MUTUAL INSUR 999061264-060121 800.0006/08/2021 04 BOND RENEWAL LIBERTY MUTUAL INSUR LSF037877-0320335-05 456.0006/08/2021 05 JUN-AUG 2021 TELEPHONE & SOUND INCORPORATED 105034 R173903 291.0006/08/2021 06 MAY-JUL 2021 ELEVATOR THYSSENKRUPP ELEVATO 105035 3005903516 578.3706/08/2021 07 ANNUAL LICENSE FEE REWAL & TODAY'S BUSINESS SOL 105036 11859 1,244.0006/08/2021 08 05/10/21 MEETING MINUTES MARLYS J. YOUNG 105038 051021 114.7506/08/2021 09 05/17/21 MEETING MIYTES MARLYS J. YOUNG 105038 051721 43.2506/08/2021 10 05/24/21 MEETING MINUTES MARLYS J. YOUNG 105038 052421 69.50AP-210615R 06/16/2021 01 BOND RENEWAL LIBERTY MUTUAL INSUR 105039 LSF037877-0320335-05 456.00AP-210616VD 06/16/2021 01 NEW BOND OFFICIAL-:VOID 105031 LIBERTY MUTUAL INSUR 999061264-060121 800.0006/16/2021 02 BOND RENEWAL :VOID 105031 LIBERTY MUTUAL INSUR LSF037877-0320335-05 456.00_________________________________TOTAL PERIOD 02 ACTIVITY 4,237.87 1,256.0003 AP-210712 07/07/2021 03 FY22 E-RATE CONSULTING SERVICE E-RATE FUND SERVICES 105042 485 400.0007/07/2021 04 WEBSITE DESIGN SERVICE - WEBLINX INCORPORATED 105050 30270 1,650.0007/07/2021 05 ANNUAL FEE FOR WORDPRESS BASE WEBLINX INCORPORATED 105050 30274 200.0007/07/2021 06 WEBSITE DESIGN CHANGES FEE WEBLINX INCORPORATED 105050 30295 62.5007/07/2021 07 05/24/21 MEETING MINUTES MARLYS J. YOUNG 105051 052421-2 105.4007/07/2021 08 06/14/21 MEETING MINUTES MARLYS J. YOUNG 105051 061421 105.4007/07/2021 09 06/21/21 MEETING MINUTES MARLYS J. YOUNG 105051 062121 78.75AP-210713B 07/07/2021 320 AUG 2021 COPIER LEASE DLL FINANCIAL SERVIC 534932 72866312 185.00AP-210727 07/20/2021 243 REFUND FOR 06/14/21 MINUTES MARLYS J. YOUNG 535107 061421-RFND 105.4007/20/2021 244 06/30/21 MEETING MINUTES MARLYS J. YOUNG 535107 063021 46.2507/20/2021 245 07/07/21 MEETING MINUTES MARLYS J. YOUNG 535107 070721 39.50_________________________________TOTAL PERIOD 03 ACTIVITY 2,872.80 105.4004 AP-210809 08/03/2021 01 SEPT 2021 COPIER LEASE DLL FINANCIAL SERVIC 105054 73193559 185.0008/03/2021 02 04/15-07/14 COPIER CHARGES IMPACT NETWORKING, L 105055 2197254 169.6208/03/2021 03 APR 2021 ONLINE IT SUPPORT LLOYD WARBER 105056 10500 720.0008/03/2021 04 MAY 2021 ON SITE IT SUPPORT LLOYD WARBER 105056 10501 720.0008/03/2021 05 JUN 2021 ON SITE IT SUPPORT LLOYD WARBER 105056 10502 720.0008/03/2021 06 JUL 2021 ON SITE IT SUPPORT LLOYD WARBER 105056 10503 1,080.0008/03/2021 07 1ST QTR COST FOR FAXES TODAY'S BUSINESS SOL 105062 071221-73 24.4808/03/2021 08 07/07/21 LIB COMMUNITY MARLYS J. YOUNG 105063 070721-LIB 63.0008/03/2021 09 07/12/21 MEETING MINUTES MARLYS J. YOUNG 105063 071221 76.7508/03/2021 10 07/07/21 MEETING MINUTES MARLYS J. YOUNG 105063 07721-LIB REL 63.00AP-210810 08/04/2021 195 BACKGROUND CHECKS ILLINOIS STATE POLIC 535142 063021 28.25AP-210825M 08/19/2021 266 PHYSICIANS-DRUG TESTING FIRST NATIONAL BANK 900108 082521-E.WILLRETT 45.0008/19/2021 267 SMITHEREEN-JULY 2021 PEST FIRST NATIONAL BANK 900108 082521-S.AUGUSTINE 78.00_________________________________TOTAL PERIOD 04 ACTIVITY 3,973.10 0.00  DATE: 11/05/2021 UNITED CITY OF YORKVILLE PAGE: 16TIME: 15:42:31 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________82-820-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________05 AP-210913 09/07/2021 06 2021 ANNUAL SPRINKER GREAT LAKES PLUMBING 105067 23972 450.0009/07/2021 07 AUG 2021 ONSITE IT SUPPORT LLOYD WARBER 105068 10508 750.0009/07/2021 08 AUG-OCT 2021 ELEVATOR TK ELEVATOR CORPORAT 105072 3006071458 578.3709/07/2021 09 INSTALL NEW CAR CALL BUTTON TK ELEVATOR CORPORAT 105072 5001549298M1 550.3709/07/2021 10 ACCESS CONTROL CLOUD UMBRELLA TECHNOLOGIE 105073 1091 960.0009/07/2021 11 07/19/21 MEETING MINUTES MARLYS J. YOUNG 105074 071921 56.2509/07/2021 12 08/09/21 MEETING MINUTES MARLYS J. YOUNG 105074 080921 45.50AP-210914 09/07/2021 261 OCT 2021 COPIER LEASE DLL FINANCIAL SERVIC 535283 73505558 185.0009/07/2021 262 CREDIT FOR 07/12 MEETING MARLYS J. YOUNG 535349 082121-CR 63.00AP-210925M 09/20/2021 193 LIBERTY MUTUAL-NEW BUSINESS FIRST NATIONAL BANK 900109 092521-S.AUGUSTINE 800.00_________________________________TOTAL PERIOD 05 ACTIVITY 4,375.49 63.0006 AP-211011 10/07/2021 07 SEPT 2021 ON SITE IT SUPPORT LLOYD WARBER 105077 10510 750.0010/07/2021 08 08/09/21 MEETING MINUTES MARLYS J. YOUNG 105082 080921-LIB 61.7510/07/2021 09 09/08/21 LIB POLICY MEETING MARLYS J. YOUNG 105082 090821 70.50AP-211012 10/07/2021 248 NOV 2021 COPIER LEASE DLL FINANCIAL SERVIC 535457 73836543 185.00AP-211025M 10/20/2021 229 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900110 102521-E.WILLRETT 90.00_________________________________TOTAL PERIOD 06 ACTIVITY 1,157.25 0.00YTD BUDGET 20,000.02 TOTAL ACCOUNT ACTIVITY 17,878.51 1,424.40ANNUAL REVISED BUDGET 40,000.00 ENDING BALANCE 16,454.11_____________________________________________________________________________________________________________________________________________________87-870-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.00YTD BUDGET 1,000.02 TOTAL ACCOUNT ACTIVITY 0.00 0.00ANNUAL REVISED BUDGET 2,000.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________88-880-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.0002 AP-210622B 06/15/2021 181 DOWNTOWN TIF LEGAL MATTERS KATHLEEN FIELD ORR & 2103 16542 330.00_________________________________TOTAL PERIOD 02 ACTIVITY 330.00 0.00YTD BUDGET 2,500.02 TOTAL ACCOUNT ACTIVITY 330.00 0.00ANNUAL REVISED BUDGET 5,000.00 ENDING BALANCE 330.00_____________________________________________________________________________________________________________________________________________________89-890-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2021 BEGINNING BALANCE 0.0002 AP-210622B 06/15/2021 183 DOWNTOWN TIF II LEGAL MATTERS KATHLEEN FIELD ORR & 2103 16542 88.00_________________________________TOTAL PERIOD 02 ACTIVITY 88.00 0.0004 AP-210824 08/17/2021 311 DOWNTOWN TIF II MATTERS KATHLEEN FIELD ORR & 2174 16618 55.00_________________________________TOTAL PERIOD 04 ACTIVITY 55.00 0.0006 AP-211012 10/07/2021 250 DOWNTOWN TIF II MATTERS KATHLEEN FIELD ORR & 2231 16670 110.00AP-211012M 10/11/2021 05 DOWNTOWN TIF II MATTERS KATHLEEN FIELD ORR & 2246 16641 88.00_________________________________TOTAL PERIOD 06 ACTIVITY 198.00 0.00YTD BUDGET 2,500.02 TOTAL ACCOUNT ACTIVITY 341.00 0.00ANNUAL REVISED BUDGET 5,000.00 ENDING BALANCE 341.00GRAND TOTAL 236,503.36 0.00TOTAL DIFFERENCE 236,503.36 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 2021-44 Treasurer’s Report for October 2021 Administration Committee – November 17, 2021 Majority Approval Rob Fredrickson Finance Name Department Beginning Fund Balance Oct Revenues YTD Revenues Revenue Budget % of Budget Oct Expenses YTD Expenses Expense Budget % of Budget Projected Ending Fund Balance General Fund01 - General 9,172,352$ 1,761,831$ 12,410,993$ 18,100,270$ 69% 1,610,785$ 8,415,258$ 18,100,270$ 46% 13,168,087$ Special Revenue Funds15 - Motor Fuel Tax 1,243,821 145,273 675,016 1,260,019 54% 6,149 497,841 2,435,413 20% 1,420,996 79 - Parks and Recreation 73,002 149,122 1,212,418 2,643,058 46% 233,002 1,236,013 2,716,058 46% 49,408 72 - Land Cash 31,131 - 1,329 25,760 5% - - 5,000 0% 32,460 87 - Countryside TIF (1,211,223) 24,104 250,364 260,727 96% 948 54,247 223,397 24% (1,015,106) 88 - Downtown TIF (1,448,929) 349 96,265 70,000 138% 40,104 264,229 291,412 91% (1,616,893) 89 - Downtown TIF II (47,869) 262 75,560 48,526 0% 198 19,646 30,500 64% 8,045 11 - Fox Hill SSA 10,231 145 16,034 19,000 84% 365 4,201 59,200 7% 22,063 12 - Sunflower SSA (8,409) 522 20,276 21,000 97% 345 9,109 17,200 53% 2,758 Debt Service Fund42 - Debt Service - 27,656 166,938 329,375 51% - 9,925 329,375 3% 157,013 Capital Project Funds25 - Vehicle & Equipment 1,485,790 25,267 202,804 547,226 37% 97,041 376,480 1,877,998 20% 1,312,114 24 - Buildings & Grounds - 967 8,792,674 9,584,249 92% 11,575 2,361,330 9,584,249 25% 6,431,344 23 - City-Wide Capital 119,566 214,315 2,964,509 5,808,072 51% 21,421 727,521 5,545,285 13% 2,356,554 Enterprise Funds *51 - Water 3,901,358 886,944 2,897,681 5,061,271 57% 378,743 1,725,313 6,081,733 28% 5,073,726 *52 - Sewer 864,688 316,052 1,157,181 2,275,602 51% 67,120 497,680 2,428,579 20% 1,524,189 Library Funds82 - Library Operations 638,033 32,009 1,658,182 1,692,702 98% 77,482 428,574 1,709,443 25% 1,867,642 84 - Library Capital 169,187 11,818 72,075 50,200 144% 1,798 14,801 95,500 15% 226,461 Total Funds 14,992,729$ 3,596,634$ 32,670,299$ 47,797,057$ 68% 2,547,075$ 16,642,167$ 51,530,612$ 32% 31,020,861$ * Fund Balance EquivalencyRob Fredrickson, Finance Director/TreasurerUNITED CITY OF YORKVILLE TREASURER'S REPORT - for the month ending October 31, 2021Cash 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 2021-45 Cash Statement for August 2021 Administration Committee – November 17, 2021 Informational None Rob Fredrickson Finance Name Department First National West Suburban Associated Illinois Trust Illinois Funds Old Second Grand Totals Restricted at IMET General Fund 01 - General 4,891,265$ 256,353$ 1,893,967$ 101,145$ 3,091,419$ -$ 10,234,147$ 42,464$ Special Revenue Funds 15 - Motor Fuel Tax (169,343) - - - 1,326,031 - 1,156,689 - 79 - Parks and Recreation 155,380 - - - - - 155,380 - 72 - Land Cash 32,268 - - - - - 32,268 - 87 - Countryside TIF (1,206,225) - - - - - (1,206,225) - 88 - Downtown TIF (1,611,366) - - - - - (1,611,366) - 89 - Downtown TIF II (24,037) - - - - - (24,037) - 11 - Fox Hill SSA 16,793 - - - - - 16,793 - 12 - Sunflower SSA (5,456) - - - - - (5,456) - Debt Service Fund 42 - Debt Service 101,800 - - - - - 101,800 - Capital Project Funds 23 - City-Wide Capital 5,307,971 149,005 807,797 - - - 6,264,773 53,517 24 - Buildings & Grounds (108,385) - 6,385,401 - - - 6,277,015 - 25 - Police Capital 248,228 - - - - - 248,228 - 25 - General Gov Capital (153,435) - - - - - (153,435) - 25 - Public Works Capital 689,142 - - - - - 689,142 - 25 - Park & Rec Capital 837,708 - - - - - 837,708 1,221 Enterprise Funds 51 - Water 1,351,881 780,073 1,449,934 - - - 3,581,887 7,114 52 - Sewer 245,587 269,411 529,322 - - - 1,044,320 33,437 Agency Funds 90 - Developer Escrow 157,195 - - - - - 157,195 - 95 - Escrow Deposit (345,243) 647,514 - - - - 302,271 - Total City Funds 10,411,728$ 2,102,356$ 11,066,420$ 101,145$ 4,417,450$ -$ 28,099,098$ 137,753$ Distribution %37.05%7.48%39.38%0.36%15.72% Library Funds 82 - Library Operations 63$ -$ -$ -$ 283,122$ 643,586$ 926,770$ 4,126$ 84 - Library Capital 16,650 - - - - 195,336 211,986 - Library Totals 16,713$ -$ -$ -$ 283,122$ 838,922$ 1,138,757$ 4,126$ Distribution %1.47%24.86%73.67% UNITED CITY OF YORKVILLE CASH AND INVESTMENT SUMMARY - as of August 31, 2021 Cash Summary 1 Financial Accrued Type of Investment Institution FDIC #Interest Rate Original Cost Maturity Date Interest to Date Value at Maturity Fund Certificate of Deposit (CD)Servisfirst Bank 57993 0.16%249,500 6/20/2022 77 249,902 General (01) Certificate of Deposit (CD)Western Alliance Bank 57512 0.21%249,400 2/28/2022 262 249,912 General (01) Certificate of Deposit (CD)Preferred Bank 33539 0.15%249,600 6/20/2022 72 249,972 General (01) Certificate of Deposit (CD)Royal Business Bank 58816 0.06%249,900 12/15/2021 29 249,975 General (01) 998,400$ 440$ 999,759$ UNITED CITY OF YORKVILLE CASH AND INVESTMENT SUMMARY - as of August 31, 2021 Investments Summary Investment Totals 2 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number New Business #4 Tracking Number ADM 2021-46 Website Report for October 2021 Administration Committee – November 17, 2021 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 40,000 45,000 Total  Visits Total Visits Summary Yorkville’s website and social media analytics report for October, 2021. 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, 2021 – October 31, 2021. Website Visits:   Oct  2020  Nov  2020  Dec  2020  Jan  2021  Feb  2021  Mar  2021  April  2021  May  2021  June  2021  July  2021  Aug  2021  Sept  2021  Oct  2021  Unique  Visitors 13,361 11,685 10,221 10,665 10,985 15,434 15,619 16,445 21,824 31,022 26,945 36,752 21,042  Returning  Visits 5,504 4,424 3,541 3,640 3,999 5,677 5,618 5,260 7,902 10,418 6,545 8,662 5,942  Total Visits 17,198 14,742 12,649 13,302 13,863 19,861 19,808 20,395 27,988 38,999 31,848 30,154 25,347  Visit Times (Averages):  3 minutes 47 seconds average visit duration  3 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 17, 2021 Subject: Website Report for October 2021 Website Statistics: August 2021 September 2021 October 2021i Top 5 Pages Visited 1. Homepage 2. Hometown Days Festival 3.Facilities 4. Online Utility Payments 5. My GovHub Transition Page 1. Hometown Days Festival 2. Homepage 3. Jobs 4. Facilities 5. Online Utility Payments 1. Homepage 2. Online Utility Payments 3. My GovHub Transition Page 4. Parks and Recreation 5. Job Opportunities August 2021 September 2021 October 2021ii Top 5 Downloads 1. Hometown Days Schedule 2. Senior Services & Programs 3. Parks Map and Matrix 4. Annual Drinking Water Report 5. Residential Permit Application 1. Hometown Days Schedule 2. Senior Services & Programs 3. Parkway Tree Program 4. Annual Drinking Water Report 5. Administrative Asst Job Description 1. Annual Drinking Water Report 2. Senior Services & Programs 3. Meter Read Information 4. Residential Permit Application 5. Parks Map and Matrix August 2021 September 2021 October 2021 Top 5 Searches 1. Meter (Request for Meter Reading #2) 2. Jobs (Employment #4) 3. Farmers Market 4. Soccer 5. Garbage 1. Meter 2. Basketball 3. Garbage 4. Request for Meter Reading 5. Water 1. Basketball 2. Halloween Trick or Treating 3. Meter 4. Halloween 5. Garbage August 2021 September 2021 October 2021 Top 5 Website Referrers 1. Facebook 2. americanenglish.com 3. enjoyaurora.com 4. patch.com 5. search.aol.com 1. Facebook 2. enjoyaurora.com 3. americanenglish.com 4. envirobidnet.com 5. search.aol.com 1. Facebook 2. wspynews.com 3. envirobidnet.com 4. patch.com 5. newsbreakapp.com City Facebook Data: October 2021 Total Page Followers: 6,719 (a decrease of 344 followers from September) Total Page Likes: 6,468 Total Average Reach: 1,657 Highest Viewed Post: “We would like to thank our friends at Mars-Wrigley …” (Posted October 14, 2021) Highest Viewed Post Reach: 5,848; 544 Post Clicks; 547 Reactions, Comments & Shares Parks and Recreation Facebook Data: October 2021 Total Page Followers: 4,390 (a decrease of 249 followers from September) Total Page Likes: 4,236 Total Average Reach: 1,272 Highest Viewed Post: “The scarecrow walk is here!...” (Posted October 1, 2021) Highest Viewed Post Reach: 4,560; 278 Post Clicks; 252 Reactions, Comments & Shares Police Facebook Data: October 2021 Total Page Followers: 6,314 (a decrease of 251 followers from September) Total Page Likes: 5,908 Total Average Reach: 3,041 Highest Viewed Post: “…a Yorkville Police officer conducted a traffic stop.…” (Posted October 17, 2021) Highest Viewed Post Reach: 21,736; 4,789 Post Clicks; 247 Reactions, Comments & Shares City Twitter Data: October 2021 Total Followers: 1,727 (An increase of 6 followers from September) Total Tweet Impressions: 2,403 Total Profile Visits: 279 Top Tweet (earned 239 Impressions): “Brush Pick-Up Week of October 25th…” 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/259/Parks-Recreation; https://www.yorkville.il.us/jobs.aspx ii https://www.yorkville.il.us/DocumentCenter/View/7667/2020-Annual-Drinking-Water-Quality-Report-PDF?bidId=; https://www.yorkville.il.us/244/Senior-Services-Programs; https://www.yorkville.il.us/faq.aspx?qid=65; https://www.yorkville.il.us/DocumentCenter/View/5804/Residential-Permit-Application-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 Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number New Business #5 Tracking Number ADM 2021-47 Audit Services – Request For Proposals (RFP) Administration Committee – November 17, 2021 Majority Approval Rob Fredrickson Finance Name Department The City has recently completed its five-year audit contract with Lauterbach & Amen, LLP and will need to go out for RFP in November/December in order to determine the City’s next auditor. Assuming approval of the RFP at the November 23rd meeting, the proposal will be sent to several audit firms (please see Exhibit A); posted on the City’s website; and an announcement will be published in a local paper. The proposal due date is tentatively set for Friday, December 17th and staff’s recommendation will presented to City Council for final approval at the January 11th or 25th meeting. The City’s RFP for Auditing Services is attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 9, 2021 Subject: Request for Proposal – Auditing Services United City of Yorkville 800 Game Farm Road Yorkville, Illinois, 60560 Telephone: 630-553-4350 UNITED CITY OF YORKVILLE, ILLINOIS REQUEST FOR PROPOSALS AUDITING SERVICES ISSUED November 24, 2021 QUESTIONS DUE December 3, 2021, 10:00 AM ADDENDUM POSTED December 7, 2021, 12:00 PM PROPOSALS DUE December 17, 2021, 10:00 AM United City of Yorkville Request for Proposal INTRODUCTION General Information The United City of Yorkville is requesting proposals from qualified firms of certified public accountants to audit its financial statements for the fiscal years ending April 30, 2022 through April 30, 2024, with the option of auditing its financial statements for each of the subsequent two fiscal years subject to an annual review by the City Council. These audits are to be performed in accordance with generally accepted auditing standards. There is no expressed or implied obligation for the United City of Yorkville to reimburse responding firms for any expenses incurred in preparing proposals in response to this request. The United City of Yorkville will be accepting proposals for Auditing Services until Friday, December 17, 2021, at 10:00 AM local time. Bids must be submitted electronically. All necessary documents are available through the City’s bid portal www.demandstar.com. Downloading documents and submitting Bids requires registration with “DemandStar.” If you are not already a member, you can obtain a FREE AGENCY SUBSCRIPTION to the United City of Yorkville account by going to www.demandstar.com/register.rsp. Instructions for DemandStar can be found on the City’s website www.yorkville.il.us. Hard copy, emailed or faxed Bids will not be accepted Questions regarding this proposal package must be in writing and emailed directly to Shanel Gayle, Purchasing Manager at sgayle@yorkville.il.us until Friday, December 3, 2021, at 10:00 AM local time. Responses will be posted as an addendum in DemandStar on Tuesday, December 7, 2021, at 12:00 PM local time. The United City of Yorkville reserves the right to reject any or all proposals submitted. During the evaluation process, the City reserves the right to request additional information or clarifications from proposers, or to allow corrections of errors and omissions. The City may choose to interview the top firms prior to making a final decision. No subcontracting will be permitted. DESCRIPTION OF THE GOVERNMENT The United City of Yorkville is a non-home rule community, which operates under the Mayor/Council form of government. The City was formed in 1957, as a result of a merger between the Village of Yorkville and Bristol and has served as the County Seat of Kendall County since 1859. The 2020 decennial census reported a population of 21,533. The City provides a full range of municipal services with approximately 82 full-time, and 44 part-time employees working in public safety, public works, planning and zoning, parks and recreation, library services and general administration. The City maintains approximately 140 miles of streets and over 250 acres of park and green space. The City operates its own water distribution system with sewage treatment provided by the Yorkville Bristol Sanitation District. Fire protection services are provided by the Bristol Kendall Fire Protection District. The City has three Tax Increment Financing (TIF) districts and one fiduciary fund: the Yorkville Police Pension. Pension Fund accounting services, including the preparation of the DOI Report, are performed by Zabinski Consulting. Actuarial services for the Pension Fund are performed by MWM Consulting and payroll services are provided by the City. The Pension Fund currently utilizes two investment managers: Mitchell Vaught & Taylor (fixed income portfolio); and Great Lakes Advisors (equity portfolio). Pension Fund custodial services are provided by Charles Schwab & Co. Day-to-day accounting services for the Library are performed by the City’s Finance Department. Finance department staff consists of four full-time employees, which includes a director, two accounting clerks and one utility billing clerk. The City utilizes MSI software for its general ledger, accounts payable, accounts receivable, utility billing, payroll, human resource, building permit and cash register functions. 1 For additional information regarding the City and its finances, including copies the current budget, management letter and Comprehensive Annual Financial Report, please refer to the City’s website at http://www.yorkville.il.us/150/Finance. REQUIREMENTS OF PROPOSAL ENTITY TO BE AUDITED The United City of Yorkville is requesting an audit which includes all of the funds, accounts, capital assets, long- term debt and activities of the United City of Yorkville, including three TIF Districts and a Police Pension Fund. SCOPE OF WORK TO BE PERFORMED 1. The United City of Yorkville desires the auditor to express an opinion on the fair presentation of its basic financial statements, in conformity with generally accepted accounting principles. 2. The auditor will issue an “in relation to” opinion on the City’s combining and individual fund statements and schedules. 3. The auditor shall be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board (GASB) as mandated by generally accepted auditing standards. 4. The Comprehensive Annual Financial Report is to be presented consistent with GASB and Government Finance Officers Association (GFOA) standards and practices. The City will submit the report to the GFOA Certificate of Achievement for Excellence in Financial Reporting award program. The auditor is responsible for preparing any responses to the GFOA regarding Annual Report deficiencies, if any. 5. The auditor shall prepare the Comprehensive Annual Financial Report, including drafting and typing such report. The most recent version of the City’s Comprehensive Annual Financial Report can be found on the City’s website at https://www.yorkville.il.us/ArchiveCenter/ViewFile/Item/4240. 6. The auditor shall prepare a letter to management with suggestions for improvements of accounting procedures, compliance requirements, and internal controls for the City’s consideration, if deemed necessary. 7. The auditor shall be available for meeting(s) with the City’s elected officials to answer questions regarding the proposal, completed audit and/or letters to management, if requested. 8. The audit partner, or their designee, shall be available for consultation and questions which arise throughout the year regarding accounting, compliance or internal control issues. 9. The auditor shall prepare a Single Audit Report as required by the Single Audit Act, if required. 10. The auditor shall prepare a report on compliance relating to the City’s three TIF districts, as required by State statute. 11. The auditor will be responsible for the compilation of the Illinois Comptroller’s Annual Financial Report for the City. 12. The auditor shall provide to the City all audit adjustments, including appropriate back-up, and will meet with staff to discuss these final adjustments. 2 REPORTS TO BE ISSUED Following the completion of the audit, the auditor shall issue the following reports: 1. Twenty (20) bound copies and one searchable pdf of the Comprehensive Annual Financial Report. 2. Twelve (12) bound copies and one searchable pdf of the Compliance with Public Act 85-1142 for the City’s three Tax Increment Financing (TIF) districts. 3. Fifteen (15) copies and one searchable pdf of the Management Letter with suggestions for improvement of accounting procedures, compliance requirements and internal controls for the City’s consideration, if deemed necessary. 4. Twelve (12) bound copies and one searchable pdf of the Single Audit report, if required. TIME REQUIREMENTS Each of the following shall be completed by the auditor no later than the dated indicated. 1. Detailed Requested Items List The auditor shall provide the City with a list of all schedules to be prepared by management by May 1st. 2. Fieldwork The City desires final fieldwork to be conducted in early August. Preliminary fieldwork is encouraged, but not required. 3. Draft and Final Reports The City desires that a draft of the audit be submitted no later than September 15th. All reports (Comprehensive Annual Financial Report, TIF Compliance Reports, Management Letter, etc.) must be delivered to the City in final and complete form by no later than October 15th of each year. 4. Presentation The City requires that the auditors attend the City Council audit presentation in October or early November. If the proposing firm foresees any issues with meeting this schedule, it should be noted in the proposal with an alternate schedule. ASSISTANCE TO BE PROVIDED TO THE AUDITOR Finance Department staff and responsible management personnel will be available during the audit to assist the firm by providing information, documentation and explanations. The City will provide the auditor with reasonable workspace, table and chairs. The auditor will also be provided with access to one telephone and fax line, Wi-Fi and photocopying facilities. The preparation of confirmation letters and requested materials, at the request of the auditor, will be the responsibility of the City. Finance staff will also prepare the Letter of Transmittal, Management’s Discussion & Analysis and the Statistical Section of the Annual Report. 3 PROPOSAL SUBMISSION: In addition to the forms included in this RFP, any firm submitting a proposal shall include documentation and information that demonstrates their ability and details the necessary systems, programs, processes, to provide a comprehensive audit of the United City of Yorkville’s financial statements. Please provide a proposal with the following sections: 1. Title Page – the title page shall show the request for proposal’s subject; the firm’s name and address; the name and telephone number of a contact person; and the date of the proposal. 2. Detailed Technical Proposal – please see below for details and requirements regarding the technical proposal. 3. References - Proposers shall provide the City with the names and contact information of three (3) professional references for which similar municipal audit services have been provided. The proposer shall grant the City permission to contact said references and ask questions regarding prior work performance. 4. Fee Proposal – proposed fees should be presented using the Fee Proposal Form. The proposed fees shall be the maximum, not to exceed fee for each fiscal year shown. The proposed maximum fees are to contain all direct and indirect costs, including all out-of-pocket expenses. Progress payments will be made on the basis of hours of work completed during the course of the engagement in accordance with the firm’s proposal. Final payment will be made after the receipt of the Comprehensive Annual Financial Report. 5. Certifications - All certifications and forms in Section II must be completed and submitted with the proposal. Technical Proposal 1. General Requirements The purpose of the technical proposal is to demonstrate the qualifications, competence and capacity, of the firms seeking to undertake an independent audit of the United City of Yorkville in conformity with the requirements of this request for proposal. As such, the substance of proposals will carry more weight than their form or manner of presentation. The technical proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. The technical proposal should address, at minimum, all the points outlined in the request for proposal. The proposal should be prepared simply and economically, providing a straightforward, concise description of the proposer’s capabilities to satisfy the requirement of the request for proposal. While additional data may be presented, the following subjects, item numbers two through five must be included. They represent criteria against which the proposal will be evaluated. 2. Independence The firm shall provide an affirmative statement that it is independent of the City as defined by generally accepted auditing standards. The firm shall give the City written notice of any professional relationships entered into during the period of this agreement should it be thought to cause a conflict of interest. 3. Firm Qualifications and Experience The proposal shall state the size of the firm, the size of the firm’s governmental audit staff, the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagement. The firm is also required to submit a copy of the report on its most recent external quality control review, with a statement whether that quality control review included a review of specific government engagements. 4 4. Partner, Supervisory and Staff Qualifications and Experience The firm should identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists, who would be assigned to the engagement and indicate whether each such person is registered as a certified public accountant in Illinois. The firm also should provide information on the government auditing experience of each person. The firm should provide as much information as possible regarding the number, qualifications, experience and training of the specific staff to be assigned to this engagement. 5. Specific Audit Approach The proposal should set forth a work plan, including an explanation of the audit methodology to be followed. Proposers will be required, at minimum, to provide the following information on their audit approach: • Description of audit approach. • Level of staff and number of hours to be assigned to each proposed segment of the engagement. • Approach to be taken to gain and document an understanding of the City’s internal control structure. EVALUATION OF PROPOSALS Proposals will be evaluated on the basis of which proposer meets the requirements of the United City of Yorkville. Critical factors include technical expertise, qualifications of the firm and audit team and fees. The City Council will consider final acceptance of the proposal, under the recommendations of the Finance Director and City Administrator. It is anticipated that the selection of a firm will be completed no later than January 25, 2022. Indemnification - The selected contractor shall indemnify and hold harmless the United City of Yorkville (“City”), its council members, officers, directors, agents, employees, representative and assigns, from lawsuits, actions, costs (including attorney’s fees), claims or liability of any character, incurred due to the alleged negligence of the Contractor, brought because of any injuries or damages received or sustained by any person, persons or property on account of any act or omission, neglect or misconduct of said Contractor, its officers, agents and/or employees arising out of, or in performance of any of the provisions of the Contract Documents, including and claims or amounts recovered for any infringements of patent, trademark or copyright; or from any claims or amounts arising or recovered under the “Worker’s Compensation Act: or any other law, ordinance, order or decree. In connection with any such claims, lawsuits, actions or liabilities, the City, its trustees, officers, directors, agents, employees, representatives and their assigns shall have the right to defense counsel of their choice. The Contractor shall be solely liable for all costs of such defense and for all expenses, fees, judgments, settlements and all other costs arising out of such claims, lawsuits, actions or liabilities. The Contractor shall not make any settlement or compromise of a lawsuit or claim, or fail to pursue any available avenue of appeal of any adverse judgment, without the approval of the City and any other indemnified party. The City or any other indemnified party, in its or their sole discretion, shall have the option of being represented by its or their own counsel. If this option is exercised, then the Contractor shall promptly reimburse the City or other indemnified party, upon written demand, for any expenses, including but not limited to court costs, reasonable attorneys’ and witnesses’ fees and other expenses of litigation incurred by the City or other indemnified party in connection therewith. 5 SECTION II - REQUIRED PROPOSAL SUBMISSION DOCUMENTS 6 CONTRACTOR CERTIFICATIONS 1. Insurance. The undersigned certifies that it has all insurance coverages required by law or would normally be expected for the work to be performed and a copy shall be filed with the City upon request by the City for approval by the City. 2. The undersigned; A. Certifies that it is not barred from bidding or contracting with the City as a result of a violation of either Paragraph 33E-3 or 33E-4 of Act 5, Chapter 720 of the Illinois Complied Statutes regarding criminal interference with public contracting, and B. Swears under oath that it is not delinquent in the payment of any tax administered by the Illinois Department of Revenue as required by Chapter 65, Act 5, paragraph 11-42.1 of the Illinois Complied Statutes, and C. States that is has a written sexual harassment policy as required by the Illinois Human Rights Act (775 ILCS 5/2-105(A) (4) a copy of which shall be provided to the City upon request, and D. Agrees to comply with the requirements of the Illinois Human Rights Act regarding Equal Employment Opportunities as required by Section 2-105 of the Illinois Human Rights Act (775 ILCS 5/2-105) E. Agrees to comply with the civil rights standards set forth in Title VII of the Civil Rights Act as mandated in Executive Order No. 11246, U.S.C.A. Section 2000e n.114 (September 24, 1965) 3. All work under this contract shall be executed in accordance with all applicable federal, state, and City laws, ordinances, rules and regulations which may in any manner affect the performance of this contract. Dated: ___________ Contractor: _________________________ By: _____________________________ Title: _____________________________ 7 REFERENCES ORGANIZATION ______________________________________________________ ADDRESS ___________________________________________________________ CITY, STATE, ZIP ___________________________________________________________ PHONE NUMBER ___________________________________________________________ CONTACT PERSON__________________________________________________________ DATE OF PROJECT__________________________________________________________ ORGANIZATION ___________________________________________________________ ADDRESS ___________________________________________________________ CITY, STATE, ZIP ___________________________________________________________ PHONE NUMBER ___________________________________________________________ CONTACT PERSON__________________________________________________________ DATE OF PROJECT__________________________________________________________ ORGANIZATION ___________________________________________________________ ADDRESS ___________________________________________________________ CITY, STATE, ZIP ___________________________________________________________ PHONE NUMBER ___________________________________________________________ CONTACT PERSON__________________________________________________________ DATE OF PROJECT__________________________________________________________ Proposer’s Name & Title: ________________________________________________ Signature and Date: ________________________________________________ 8 FEE PROPOSAL SCHEDULE OF PROFESSIONAL FEES FOR THE AUDIT OF THE FINANCIAL STATEMENTS AS OF APRIL 30TH FOR THE FISCAL YEARS LISTED BELOW: United City of Yorkville audit: 2022 2023 2024 2025 2026 $ $ $ $ $ Police Pension audit: 2022 2023 2024 2025 2026 $ $ $ $ $ TIF Compliance reports: 2022 2023 2024 2025 2026 $ $ $ $ $ Single Audit (if required): 2022 2023 2024 2025 2026 $ $ $ $ $ SCHEDULE OF PROFESSIONAL FEES FOR ADDITIONAL SERVICES, Quoted Hourly Rates for the Fiscal Years listed below: 2022 2023 2024 2025 2026 Partner $ $ $ $ $ Manager $ $ $ $ $ Supervisor $ $ $ $ $ Staff $ $ $ $ $ Clerical $ $ $ $ $ Firm Name: ________________________________________________ Address: ________________________________________________ ________________________________________________ Signature: ________________________________ Date: __________ Printed Name: ________________________________________________ Title: ________________________________________________ Phone Number: _________________________________________________ 9 Selden Fox, LTD BKD, LLC Baker, Tilly Virchow Krause, LLP Ed Tracy John Cutrera Joe Lightcap 619 Enterprise Drive 1901 S. Meyers, Suite 500 1301 W 22nd St Suite 400 Oak Brook, IL 60523 Oak Terrace, IL 60181 Oak Brook, IL 60523 (630) 472-9456 (630) 282-9605 (630) 990-3131 tracy@seldenfox.com msenko@BKD.com joe.lightcap@bakertilly.com http://www.seldenfox.com jcutrera@BKD.com www.bakertilly.com www.bkd.com Lauterbach & Amen, LLP Wipfli LLP Miller Cooper & Co., LTD Jamie Wilkey Matt Schueler Susan Jones 27W457 Warrenville Rd 403 E Third Street 1751 Lake Cook Rd Suite 400 Warrenville, IL 60555 Sterling, IL 61081 Deerfield, IL 60015 (630) 562-9252 (815) 626-1277 (847) 205-5000 jwilkey@lauterbachamen.com mschueler@wipfli.com sjones@millercooper.com ramen@lauterbachamen.com smckenna@wipfli.com www.millercooper.com http://www.lauterbachamen.com www.wipfli.com Sikich, LLP Brian LeFevre 1415 W Diehl Rd, Ste 400 Naperville, IL 60563 (630) 566-8400 fred.lantz@sikich.com brian.lefevre@sikich.com http://www.sikich.com Auditor Proposal List Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number New Business #6 Tracking Number ADM 2021-48 City Liability and Workman’s Compensation Insurance Renewals Administration Committee – November 17, 2021 Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of 2022 property/casualty and worker’s compensation insurance policy renewals. Background The City’s property/casualty and worker’s compensation insurance policies expire at the end of December. Each year Council reviews proposals from the City’s insurance broker, Mike Alesia of Alliant Insurance Services, and approves a one-year contract with an insurance carrier(s). After conducting an extensive bid for insurance proposals two years ago, a full marketing exercise was not done this year; as staff and Alliant believe it prudent to defer a full bid out until 2022, when the City’s claim history will be viewed more favorably by potential carriers. As for the City’s current carrier, Glatfelter has historically provided favorable terms, coverage, conditions and premiums. The 2022 renewal quote from Glatfelter for property/casualty insurance and the Illinois Public Risk Fund (IPRF) for worker’s compensation coverage has been attached for your review and consideration. As shown on the Premium Summary chart (page 10 on the attached Alliant Insurance Proposal), the City’s combined property/casualty and worker’s comp premiums will be increasing by 8.8% next year, from $410,141 to $446,171. Property/casualty premiums will increase by $24,238 (+11.7%), from $207,016 to $231,254. Workers’ compensation premiums will increase by $11,792 (+6.4%), from $184,125 to $195,917. Alliant’s brokerage fee remains at $19,000, which has not changed since the firm first began working with the City in 2009. Despite the increasing trend in the City’s liability insurance over the last several years, Yorkville has fared better than many of its peers regarding renewal rates for 2022; as Alliant has been seeing renewal rates for other municipal clients increasing by an average of 10% to 20%. In addition to the current systemic risks inherent in the municipal insurance market (COVID-19, incidents of civil unrest, cyber- attacks, etc.), there are also some City specific factors that directly attributed to the growth in premiums, including: increasing property values; new vehicle and equipment additions; budgetary growth; payroll increases; and worker compensation claims. The deadlines to renew the property/casualty and worker’s compensation policies are December 31, 2021 and January 1, 2022, respectively. Mr. Alesia will be present (via Zoom) at the November 17th Administration Committee meeting to address any potential questions or concerns. Recommendation Staff recommends approval of the brokerage agreement with Aliant-Mesirow Insurances Services; the property/casualty policies with National Union of Pittsburgh PA (AIG) - (Glatfelter); and the worker’s compensation policy with the Illinois Public Risk Fund. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 5, 2021 Subject: City Liability and Worker’s Compensation Renewals Alliant Insurance Services, Inc. 353 N. Clark St. Chicago, IL 60654 O 312 595 6200 F 312.595.7163 CA License No. 0C36861 www.alliant.com United City of Yorkville 12/31/2021 – 2022 Property and Liability Insurance Proposal Presented on October 26, 2021 by: Michael Alesia First Vice President Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 1 Table of Contents Company Profile ...................................................................................................................................... 3 Alliant Advantage ..................................................................................................................................... 4 Your Service Team .................................................................................................................................. 5 Executive Summary ................................................................................................................................. 6 Loss Summary ......................................................................................................................................... 9 Premium Summary ................................................................................................................................ 10 Named Insured / Additional Named Insureds ........................................................................................ 11 Schedule of Locations ........................................................................................................................... 12 Line of Coverage ................................................................................................................................... 17 Commercial Property Coverage .......................................................................................................... 17 Line of Coverage ................................................................................................................................... 18 Commercial General Liability Coverage ............................................................................................. 18 Line of Coverage ................................................................................................................................... 19 Commercial Auto Coverage ................................................................................................................ 19 Schedule of Vehicles ............................................................................................................................. 21 Line of Coverage ................................................................................................................................... 24 Excess Liability Coverage ................................................................................................................... 24 Line of Coverage ................................................................................................................................... 25 Law Enforcement Liability Coverage .................................................................................................. 25 Line of Coverage ................................................................................................................................... 26 Workers’ Compensation Coverage ..................................................................................................... 26 Line of Coverage ................................................................................................................................... 28 Public Officials Liability Coverage including Employment Practices Liability Coverage ..................... 28 Line of Coverage ................................................................................................................................... 29 Cyber Liability Coverage ..................................................................................................................... 29 Line of Coverage ................................................................................................................................... 30 Crime Coverage .................................................................................................................................. 30 Disclosures ............................................................................................................................................ 31 NY Regulation 194 .............................................................................................................................. 32 Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 2 FATCA: ................................................................................................................................................ 32 Claims Reporting: ................................................................................................................................ 32 Claims Made Policy: ............................................................................................................................ 32 Claims Made Policy (D&O/EPL): ......................................................................................................... 33 NRRA: ................................................................................................................................................. 33 Changes and Developments ............................................................................................................... 33 Certificates / Evidence of Insurance.................................................................................................... 34 Flood Offering ........................................................................................................................................ 35 Optional Coverages ............................................................................................................................... 36 Glossary of Insurance Terms ................................................................................................................ 36 Binding Requirements Recap ................................................................................................................ 37 Request to Bind Coverage .................................................................................................................... 38 Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 3 Company Profile With a history dating back to 1925, Alliant Insurance Services is one of the nation’s leading distributors of diversified insurance products and services. Operating through a national network of offices, Alliant offers a comprehensive portfolio of services to clients, including:  Risk Solutions  Employee Benefits  Strategy  Employee Engagement  Procurement  Analytics  Wellness  Compliance  Benefits Administration  Global Workforce  Industry Solutions  Construction  Energy and Marine  Healthcare  Law Firms  Public Entity  Real Estate  Tribal Nations  And many other industries  Co-Brokered Solutions  Automotive Specialty  Energy Alliance Program  Hospital All Risk Property Program  Law Firms  Parking/Valet  Public Entity Property Insurance Program  Restaurants/Lodging  Tribal Nations  Waste Haulers/Recycling  Business Services  Risk Control Consulting  Human Resources Consulting  Property Valuation The knowledge that Alliant has gained in its more than eight decades of working with many of the top insurance companies in the world allows us to provide our clients with the guidance and high-quality performance they deserve. Our solution-focused commitment to meeting the unique needs of our clients assures the delivery of the most innovative insurance products, services, and thinking in the industry. Alliant ranks among the 15 largest insurance brokerage firms in the United States. Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 4 Alliant Advantage Alliant Competition 1. Satisfying the insurance needs of business for nearly 90 years  2. Privately owned and operated.  3. A full-service insurance agency for all your business, life and health, and personal insurance.  4. Representing over 40 insurance companies to provide the best and most affordable coverage.  5. State-licensed support staff.  6. Dedicated Certificate of Insurance personnel.  7. Risk management services to help identify hazards and present options.  8. Workers’ compensation insurance claims management at no additional charge.  Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 5 Your Service Team Michael J. Mackey Executive Vice President Michael.Mackey@alliant.com Phone: 312 595 7900 Fax: 312 595 7163 Michael Alesia First Vice President Michael.Alesia@alliant.com Phone: 312 595 7161 Fax: 312.595.7163 Bruce Slayter, ARM First Vice President, Unit Manager Bruce.Slayter@alliant.com Phone: 312 595 6295 Fax: 312 595 6506 Larry Rosen Claims Advocate-Lead Larry.Rosen@alliant.com Phone:312 595 8111 Fax: 312 595 6506 Jacqui Norstrom Senior Vice President Jacquelyn.Norstrom@alliant.com Phone: 312 595 6976 Fax: 312 595 4374 Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 6 Executive Summary The Public Entity Professionals of Alliant Insurance Services, Inc. appreciates the opportunity to present the following renewal insurance proposal to the United City of Yorkville for the 12/31/21 – 22 policy term. The Public Entity team has strived to work with the United City of Yorkville in controlling risk management costs through premium negotiation, loss control strategies and variable programs all designed to assist the City management in their overall goals to administer the business of municipal leadership and fiscal responsibility. Over the past few renewal cycles we have done full marketing exercises, but did not do one this year. The City’s incumbent carrier year after year has provided the most comprehensive and cost effective program. Knowing the market as well as we do, it was our expert opinion that would not change during this very turbulent municipal insurance market. Rather than market your account, we worked very closely with your incumbent carrier and they provided us a very reasonable expectation. We discussed the expectation with City’s management and agreed it was the best interest of the City to focus all efforts on the incumbent and get the renewal done as early as possible. If the City did not agree with the incumbents expectations; because we started so early, we would have had time to market your account. The proposed terms reflect the changing environment and attitude of the industry towards municipal risks. Property The City's Blanket Real and Personal Property Limit is increasing from $68,476,954 to $71,463,914 or about 4.3%. Your deductible remains the same at $1,000 deductible. In review of your property schedule, we encourage the City to have a property appraisal completed by a municipal property appraisal specialist. Equipment Breakdown Glatfelter’s (GPP), Equipment Breakdown coverage is included in the Property Limit. The property deductible applies. Crime GPP is offering is a $500,000 Employee Dishonesty Limit with a $1,000 deductible. Their program includes: Forgery & Alteration, Money & Securities and Computer Fraud limits. Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 7 Executive Summary – Continued General Liability GPP is offering a $1,000,000 per occurrence / $3,000,000 aggregate quotation with no deductible which is outlined in this proposal. Auto Liability and Physical Damage The City's fleet exposure is decreasing from 89 to 95 units. Please review the auto schedule for accuracy and advise of any changes. The GPP program offers $1,000,000 combined single limit with no liability deductible. The physical damage deductible on City's owned vehicles is $500 for comprehensive and $500 for collision. Law Enforcement Liability GPP is offering a $1,000,000 Each Wrongful Act Limit / $3,000,000 Aggregate Limit with a $2,500 deductible. Public Officials Liability and Employment Practices Liability GPP quotation includes a $1,000,000 Each Wrongful Act Limit / $3,000,000 Aggregate Limit with a $5,000 deductible. Additional coverage for these limits if afforded under the excess liability limits. Coverage is placed on a Claims Made coverage form. Cyber and Privacy Crisis Management Expense Cyber Liability and Privacy Crisis Management Expense. A $1,000,000 Cyber Liability Limit is included with no deductible. Also included is a $50,000 for Privacy Crisis Management Expense with no deductible. Cyber Liability protects you when claims are made against you for monetary damages arising out of an electronic security event. Privacy Crisis Management reimburses for expenses you incur as a result of a privacy crisis management event first occurring during the policy period. This first party coverage is intended to provide professional expertise in the identification and mitigation of a privacy breach while satisfying all Federal and State statutory requirement. Excess Liability As the Excess Liability coverage is a function of the primary layers rate and exposures, its rates follow form. The excess liability limit is $10,000,000 with a $10,000 deductible. The expiring policy had no deductible. Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 8 Workers Compensation We are providing a competitive renewal quotation from the Illinois Public Risk Fund (IPRF). The City's payrolls are increasing from $7,640,564 to $7,756,361 or about 1.5%. They City’s premium is increasing from $184,125 to $195,917 or 6.4%. The main reason for the increase is the result of rate increases. Please note that the IPRF is providing the City with a Safety Grant in the amount of $21,474. Last year’s Safety Grant was $20,937. The grant must be used by 12/1/21. Please note that the IPRF’s limits remain $3,000,000. Summary In summary the City’s overall premium is increasing from $410,141 to $446,171 or 8.78%. Please note that Alliant Insurance Services, Inc. does not accept any commission on your policies reflected within this proposal. Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 9 Loss Summary Line of Coverage 12/31/16 - 17 12/31/17 - 18 12/31/18 - 19 12/31/19 - 20 12/31/20 -21 TOTALS Property Paid -$ 9,759$ -$ 10,193$ -$ 19,952$ Outstanding -$ -$ -$ -$ -$ -$ Auto Physical Damage Paid 10,441$ 21,469$ 2,845$ 8,846$ 4,320$ 43,601$ Outstanding -$ -$ -$ -$ -$ -$ Crime Paid -$ -$ -$ -$ -$ -$ Outstanding -$ -$ -$ -$ -$ -$ General Liability Paid -$ 1,502$ 766$ 14$ -$ 2,282$ Outstanding -$ -$ -$ -$ -$ -$ Auto Liability Paid 102,780$ 9,097$ -$ 7,130$ -$ 119,007$ Outstanding -$ -$ -$ -$ -$ -$ Law Enforcement Liability Paid 148,330$ 2,208$ -$ -$ -$ 150,538$ Outstanding -$ 12,792$ -$ -$ -$ 12,792$ Public Officials Liability/Paid -$ -$ -$ -$ -$ -$ Employment Practices Outstanding -$ -$ -$ -$ -$ -$ Package Totals 261,551$ 56,827$ 3,611$ 26,183$ 4,320$ 352,492$ Premium 159,643$ 163,413$ 171,965$ 179,499$ 191,389$ 865,909$ Loss Ratio 164% 35% 2% 15% 2% 41% Workers Compensation Paid 5,923$ 62,046$ 565$ 1,854$ 51,202$ 70,388$ Outstanding -$ -$ -$ -$ 38,830$ -$ WC Totals 5,923$ 62,046$ 565$ 1,854$ 90,032$ 5,923$ Premium 178,498$ 168,809$ 171,179$ 186,521$ 184,125$ 705,007$ Loss Ratio 3.32% 36.76% 0.33% 0.99% 48.90% 0.84% Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 10 Premium Summary Glatfelter Glatfelter Glatfelter Glatfelter Renewal Renewal Renewal Renewal Coverage 12/31/18 - 19 12/31/19 - 20 12/31/20 - 21 12/31/21 - 22 Property 40,628$ 42,417$ 62,143$ 74,565$ Equipment Breakdown Included Included Included Included Inland Marine 3,479$ 3,362$ 3,872$ 4,669$ General Liability 24,355$ 26,973$ 30,309$ 30,509$ Liquor Liability -$ -$ -$ -$ Auto Liability 49,826$ 50,177$ 49,238$ 61,270$ Auto Physical Damage Included Included Included Included Law Enforcement Liability Included Included Included In cluded Public Officials Liability 17,677$ 17,811$ 19,856$ 16,993$ Employment Practices Liability Included Included Inclu ded Included Crime 894$ 865$ 865$ 865$ Umbrella 36,516$ 37,894$ 40,733$ 42,383$ Excess Included Included Included Included 173,375$ 179,499$ 207,016$ 231,254$ Workers Compensation 166,193$ 181,088$ 178,762$ 190,211$ IPRF Administration Fee (3%) 4,986$ 5,433$ 5,363$ 5,706$ 171,179$ 186,521$ 184,125$ 195,917$ Mesirow Insurance Brokerage Fee 19,000$ 19,000$ 19,000$ 19,000$ GRAND TOTAL 363,554$ 385,020$ 410,141$ 446,171$ Percent Change 5.90% 6.52% 8.78% Terrorism 1,938$ 1,938$ 1,938$ 1,938$ Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 11 Named Insured / Additional Named Insureds Named Insured: United City of Yorkville NAMED INSURED DISCLOSURE  The first named insured is granted certain rights and responsibilities that do not apply to other policy named insureds and is designated to act on behalf of all insureds for making policy changes, receiving correspondence, distributing claim proceeds, and making premium payments.  Are ALL entities listed as named insureds? Coverage is not automatically afforded to all entities unless specifically named. Confirm with your producer and service team that all entities to be protected are on the correct policy. Not all entities may be listed on all policies based on coverage line.  Additional named insured is (1) A person or organization, other than the first named insured, identified as an insured in the policy declarations or an addendum to the policy declarations. (2) A person or organization added to a policy after the policy is written with the status of named insured. This entity would have the same rights and responsibilities as an entity named as an insured in the policy declarations (other than those rights and responsibilities reserved to the first named insured).  Applies to Professional Liability, Pollution Liability, Directors & Officers Liability, Employment Practices Liability, Fiduciary Liability policies (this list not all inclusive). Check your Policy language for applicability. These policies provide protection to the Named Insured for claims made against it alleging a covered wrongful act. Coverage is not afforded to any other entities (unless specifically added by endorsement or if qualified as a “Subsidiary” pursuant to the policy wording) affiliated by common individual insured ownership or to which indemnification is otherwise contractually owed. If coverage is desired for affiliated entities or for contractual indemnities owed, please contact your Alliant Service Team with a full list of entities for which coverage is requested. With each request, include complete financials and ownership information for submission to the carrier. It should be noted, that the underwriter’s acceptance of any proposed amendments to the policy, including expansion of the scope of “Insureds” under the policy could result in a potential diminution of the applicable limits of liability and/or an additional premium charge. Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 12 Schedule of Locations Loc.Replacement Total by No.Description Address Cost Building Contents Location 1.1 City Hall/Police Dept 800 Game Farm Road 5,109,768$ 666,488$ 5,776,256$ 1.2 Generator 800 Game Farm Road 65,717$ 65,717$ 2.1 Beecher Community Center 908 Game Farm Road 2,135,928$ 316,484$ 2,452,412$ 2.2 Beecher Storage Shed 908 Game Farm Road 7,160$ 8,811$ 15,971$ 2.3 Beecher Concession Stand 908 Game Farm Road 83,077$ 20,331$ 103,408$ 3.1 Public Library 902 Game Farm Road 8,302,253$ 3,281,946$ 11,584,199$ 4.1 Beecher Comm. Park Backstop 24' (5) 901 Game Farm Road 24,397$ -$ 24,397$ 4.2 Beecher Comm. Park Sign 901 Game Farm Road 1,626$ -$ 1,626$ 4.3 Beecher Comm. Park Fencing 901 Game Farm Road 12,741$ -$ 12,741$ 4.4 Beecher Comm. Park Backstop (2) 901 Game Farm Road 17,306$ -$ 17,306$ 5.1 Cannonball Park Basketball (3) 2087 Northland Lan e 7,116$ -$ 7,116$ 5.2 Cannonball Park Gazebo 2087 Northland Lane 17,167$ -$ 17,167$ 5.3 Cannonball Park Light 2087 Northland Lane 2,710$ -$ 2,710$ 5.4 Cannonball Park Monument 2087 Northland Lane 27,109$ -$ 27,109$ 5.5 Cannonball Park Sign 2087 Northland Lane 1,626$ -$ 1,626$ 5.6 Cannonball Park Trash Cans (2) 2087 Northland Lan e 1,355$ -$ 1,355$ 5.7 Cannonball Park Baseball Backstop 2087 Northland Lane 20,558$ -$ 20,558$ 6.1 Cobb Park Playground Sign 109 Colonial Parkway 1,280$ -$ 1,280$ 7.1 Fox Hill Unit 1 Park Fencing - Ball Field 1711 John Street 5,420$ -$ 5,420$ 7.2 Fox Hill Unit 6 Park Basketball Hoops 1711 John Street 4,743$ -$ 4,743$ 8.1 Fox Hill Unit 6 Park Garbage Receptacles 1474 Sycamore Road 2,033$ -$ 2,033$ 8.2 Fox Hill Unit 6 Park Lights 1474 Sycamore Road 13,553$ -$ 13,553$ 8.3 Fox Hill Unit 6 Park Soccer Goals 1474 Sycamore Road 6,778$ -$ 6,778$ 9.1 Gilbert Park Light Adrian & Washington 2,710$ -$ 2,710$ 9.2 Gilbert Park Sign Adrian & Washington 1,626$ -$ 1,626$ 9.3 Gilbert Park Trash Cans Adrian & Washington 677$ -$ 677$ 10.1 Hiding Spot Park Light 307 Park Street 2,710$ -$ 2,710$ 10.2 Hiding Spot Park Sign 307 Park Street 1,626$ -$ 1,626$ 11.1 Kiwanis Park Basketball 1809 Country Hills Drive 2,372$ -$ 2,372$ 11.2 Kiwanis Park Fence 1809 Country Hills Drive 2,033$ -$ 2,033$ 11.3 Kiwanis Park Lights (2) 1809 Country Hills Drive 5,420$ -$ 5,420$ 11.4 Kiwanis Park Signs (2) 1809 Country Hills Drive 3,253$ -$ 3,253$ Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 13 12.1 Park Maintenance Building 131 E. Hydraulic Avenue 181,281$ 148,990$ 330,271$ 12.2 Downtown Double Sided Kiosk 131 E Hydraulic Avenue 5,770$ 5,770$ 12.3 Downtown Parking Pole Sign 131 E Hydraulic Avenue 1,030$ 1,030$ 13.1 Park & Rec Office 201 W. Hydraulic Avenue 533,344$ 99,222$ 632,566$ 13.2 Parks Storage Shed 201 W. Hydraulic Avenue 7,160$ 5,150$ 12,310$ 14.1 Raintree - Park A Vlg Paver Well 524 Parkside Lane 4,661$ -$ 4,661$ 14.2 Raintree - Park B - PVC Tennis Fence/Backstop 524 Parkside Lane 51,473$ -$ 51,473$ 14.3 Raintree - Park B - lights at tennis courts 524 Parkside Lane 70,801$ -$ 70,801$ 14.4 Raintree - Park B - baseball field 524 Parkside Lane 29,009$ -$ 29,009$ 14.5 Raintree - Park B - parking lot 524 Parkside Lane 21,027$ -$ 21,027$ 15.1 Price Park Basketball Hoop 525 Burning Bush Drive 2,372$ -$ 2,372$ 15.2 Price Park Light 525 Burning Bush Drive 2,710$ -$ 2,710$ 15.3 Price Park Sign 525 Burning Bush Drive 1,626$ -$ 1,626$ 16.1 Purcell Park Light 325 Fairhaven Drive 2,710$ -$ 2,710$ 16.2 Purcell Park Sign 325 Fairhaven Drive 1,626$ -$ 1,626$ 17.1 Rice Park Funnelball 545 Poplar Drive 1,626$ -$ 1,626$ 17.2 Rice Park Sign 545 Poplar Drive 2,710$ -$ 2,710$ 17.3 Rice Park Traffic Lamps (2) 545 Poplar Drive 5,420$ -$ 5,420$ 18.1 River Front Park Building Rec Office 301 Hydraulic 221,389$ 54,216$ 275,605$ 19.1 River Front Park Lights (24) 201 E. Hydraulic Street 55,300$ -$ 55,300$ 19.2 River Front Park Pavilion 201 E. Hydraulic Street 88,252$ -$ 88,252$ 19.3 River Front Park Block Planters 201 E. Hydraulic Street 16,264$ -$ 16,264$ 19.4 River Front Park Concrete Planters 201 E. Hydraulic Street 2,439$ -$ 2,439$ 19.5 River Front Park Fencing 201 E. Hydraulic Street 47,440$ -$ 47,440$ 19.6 River Front Park Flag Poles 201 E. Hydraulic Street 14,232$ -$ 14,232$ 19.7 River Front Park Garbage Cans (10) 201 E. Hydraulic Street 6,778$ -$ 6,778$ 20.1 Rotary Park Back Stop 2775 Grande Trail 20,331$ -$ 20,331$ 20.2 Rotary Park Sign 2775 Grande Trail 1,626$ -$ 1,626$ 20.3 Rotary Park Cable Ride 2775 Grande Trail 16,264$ -$ 16,264$ 20.4 Rotary Park Lights (8) 2775 Grande Trail 21,687$ -$ 21,687$ Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 14 21.1 Sleezer Park Light 837 Homestead Drive 2,710$ -$ 2,710$ 21.2 Sleezer Park Signs (2) 837 Homestead Drive 3,387$ -$ 3,387$ 22.1 Stevens Bridge Park Backstop & Fencing 3651 Kennedy Road 162,860$ -$ 162,860$ 22.2 Stevens Bridge Park Concession Stands 3651 Kennedy Road 158,467$ 7,560$ 166,027$ 22.3 Stevens Bridge Park Lights 3651 Kennedy Road 569,767$ -$ 569,767$ 23.1 Sunflower Park Light 1785 Walsh Drive 2,710$ -$ 2,710$ 23.2 Sunflower Park Planters (3) 1785 Walsh Drive 2,033$ -$ 2,033$ 23.3 Sunflower Park Sign 1785 Walsh Drive 1,626$ -$ 1,626$ 23.4 Sunflower Park Trash Can 1785 Walsh Drive 814$ -$ 814$ 23.5 Park Tin Storage Shed 1785 Walsh Drive 19,897$ -$ 19,897$ 24.1 Town Square Park Flag Pole 301 N. Bridget Street 4,743$ -$ 4,743$ 24.2 Town Square Park Garbage Cans (5) 301 N. Bridget Street 3,387$ -$ 3,387$ 24.3 Town Square Park Gazebo 301 N. Bridget Street 30,362$ -$ 30,362$ 24.4 Town Square Park Lights 301 N. Bridget Street 29,819$ -$ 29,819$ 24.5 Town Square Park Monument 301 N. Bridget Street 47,440$ -$ 47,440$ 24.6 Town Square Park Sign 301 N. Bridget Street 1,626$ -$ 1,626$ 24.7 Town Square Park Sign/Announce Board 301 N. Bridget Street 1,085$ -$ 1,085$ 24.8 Downtown Wayding Pole Sign 301 S Bridge Street 1,430$ 1,430$ 25.1 Van Emmon Park Backstop 24' - Metal 374 E. Van Emmon Road 4,743$ -$ 4,743$ 25.2 Van Emmon Park Fencing 374 E. Van Emmon Road 2,507$ -$ 2,507$ 25.3 Van Emmon Park Sign 374 E. Van Emmon Road 1,626$ -$ 1,626$ 26.1 Booster Prv Station Raintree 1908 Raintree Road 512,448$ 512,448$ 27.1 Central Booster Pump 101 E. Beaver Street 501,502$ 501,502$ 28.1 Countryside Lift Station 1975 N. Bridge Street 2,073,777$ 2,073,777$ 29.1 Public Works Lift Station 101 Bruell Street 733,276$ 733,276$ 30.1 Public Works Lift Station 276 Windham Circle 276,088$ 276,088$ 31.1 Public Works Lift Station 420 Fairhaven Lane 136,618$ 136,618$ 32.1 North Booster Pump 1991 Cannonball Trail 487,946$ 487,946$ 33.1 North Central Prv Station Kennedy Rd 250,751$ 250,751$ 34.1 Public Works North Tower 4600 N. Bridge Street 1,862,744$ 1,862,744$ Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 15 35.1 Public Works Prv Station 2009 S. Bridge Street 250,751$ 250,751$ 36.1 Raintree Village Tower 102 Schoolhouse/ 2224 Tremont 2,168,656$ 2,168,656$ 37.1 Salt Storage Building 610 Tower Road 270,400$ 270,400$ 38.1 Treatment Facility Well 3 & 4 610 Tower Lane 4,066,229$ -$ 4,066,229$ 38.2 Water Tower North Central 610 Tower Lane 1,016,557$ 1,016,557$ 38.3 Well 4 Incl Equipment 610 Tower Lane 884,875$ -$ 884,875$ 38.4 Public Works Garage 610 Tower Road 74,668$ -$ 74,668$ 38.5 Public Works Office & Garage 610 Tower Road 642,942$ 67,879$ 710,821$ 39.1 Treatment Facility Well 7 2224 Tremont 2,257,323$ -$ 2,257,323$ 40.1 Treatment Facility Well 8 & 9 3299 Lehman Crossing 4,066,229$ -$ 4,066,229$ 40.2 Water Tower Northeast 3299 Lehman Crossing 2,439,737$ 2,439,737$ 40.3 Well 8 Incl Equipment 3299 Lehman Crossing 718,368$ -$ 718,368$ 41.1 Water Tower South Central Route 71 West of Wildwood 2,113,356$ 2,113,356$ 42.1 Well 3 Incl Equipment Alley Off Rte 47 -$ -$ -$ 43.1 Well 9 2921 Bristol Ridge Road 643,820$ -$ 643,820$ 44.1 Green's Standard Filling Station Park (Autumn Creek) Truck, Roadster, Gas 2376 Autumn Creek Boulevard 16,624$ -$ 16,624$ 44.2 Green's Standard Filling Station Park (Autumn Creek) Lights 2376 Autumn Creek Boulevard 2,865$ -$ 2,865$ 44.3 Green's Standard Filling Station Park (Autumn Creek) Sign 2376 Autumn Creek Boulevard 1,280$ -$ 1,280$ 45.1 Heartland Circle Junior Women's Club Park Basketball Court and Goals 1267 Taus Circle 43,672$ -$ 43,672$ 45.2 Heartland Circle Junior Women's Club Park Backhoe Digger 1267 Taus Circle 803$ -$ 803$ 45.3 Heartland Circle Junior Women's Club Park Lights 1267 Taus Circle 1,626$ -$ 1,626$ 45.4 Heartland Circle Junior Women's Club Park Sign 1267 Taus Circle 1,280$ -$ 1,280$ 45.5 Heartland Circle Junior Women's Club Park Skate Park Improvements 1267 Taus Circle 16,073$ -$ 16,073$ 46.1 Bristol Station Park (Whispering Meadows) Entry Arch 2753 Alan Dale Lane 10,165$ -$ 10,165$ 46.2 Bristol Station Park (Whispering Meadows) Lights 2753 Alan Dale Lane 8,387$ -$ 8,387$ 46.3 Bristol Station Park (Whispering Meadows) Sign 2753 Alan Dale Lane 1,280$ -$ 1,280$ 46.4 Bristol Station Park (Whispering Meadows) Baseball Field and Back Stop 2753 Alan Dale Lane 50,422$ -$ 50,422$ 47.1 Riemenschneider Park (Prairie Meadows) Spray Area 600 Hayden Drive 40,669$ -$ 40,669$ 47.2 Riemenschneider Park (Prairie Meadows) Supernova 600 Hayden Drive 7,318$ -$ 7,318$ 47.3 Riemenschneider Park (Prairie Meadows) Lights 600 Hayden Drive 5,204$ -$ 5,204$ 47.4 Riemenschneider Park (Prairie Meadows) Sign 600 Hayden Drive 1,725$ -$ 1,725$ 47.5 Riemenschneider Park (Prairie Meadows) Baseball Field and Back Stop 600 Hayden Drive 6,697$ -$ 6,697$ 47.6 Riemenschneider Park (Prairie Meadows) Electric Panel 600 Hayden Drive 894$ -$ 894$ 48.1 Public Works Garage (Frame Building) 185 Wolf Street 1,762,032$ -$ 1,762,032$ 49.1 Prestwick Lift Station 7675 Ashley Road 281,216$ 281,216$ Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 16 50.1 Fox Hill Lift Station 1299 Carolyn Court 168,730$ 168,730$ 51.1 Raintree Lift Station 1107 Prairie Crossing 281,216$ 281,216$ 52.1 Offices for Public Works Administration 608 N. Bridge Street 179,978$ -$ 179,978$ 53.1 Eventual New City Hall 102 E Van Emmon Street 1,653,550$ -$ 1,653,550$ 53.2 Downtown Single Sided Kiosk 102 E Van Emmon Street -$ 53.3 Downtown Parking Pole Sign 102 E Van Emmon Street 1,030$ 1,030$ 54.1 Wheaton Woods 205 Wheaton Avenue -$ -$ -$ Salt Storage Building 610 Tower Road -$ -$ -$ 55.1 Downtown Single Sided Kiosk 111 W Madison Street 5,160$ 5,160$ 55.2 Downtown Parking Pole Sign 111 W Madison Street 1,030$ 1,030$ 56.1 Downtown Double Sided Kiosk 105 W Van Emmon Street 5,770$ 5,770$ 57.1 Downtown Wayding Pole Sign 109 E Hydraulic Avenue 1,430$ 1,430$ 58.1 Downtown Wayding Pole Sign 201 S Bridge Street 1,375$ 1,375$ 59.1 Downtown Parking Pole Sign 227 Heustis Street 1,030$ 1,030$ 60.1 New City Hall/Police Station 651 Prarie Point Dr. 13,416,000$ 1,976,000$ 15,392,000$ 64,810,837$ 6,653,077$ 71,463,914$ Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 17 Line of Coverage Commercial Property Coverage INSURANCE COMPANY: National Union Fire Insurance Company of Pittsburgh, PA A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2021 to 12/31/2022 Total Insured Value: $ 71,463,914 Property Limits: Blanket Limit of Insurance $ 71,463,914 Loss of Income $ 1,000,000 Flood (Non-zone A & V) $ 5,000,000 Occurrence $ 5,000,000 Aggregate Earthquake $ 5,000,000 Occurrence $ 5,000,000 Aggregate Equipment Breakdown Included Outdoor Property $ 2,840,458 Valuable Papers & Records $ 1,000,000 Software $ 500,000 In Transit or Off Premises $ 250,000 Inland Marine Blanket Tools & Equipment $ 787,336 Blanket Emergency Services Equipment Guaranteed Replacement Cost Rented/Borrowed Equipment Extension $ 250,000 Watercraft Extension Limit $ 25,000 Deductible: Building & Contents $ 1,000 Flood $ 25,000 Earthquake $ 25,000 Inland Marine $ 1,000 *Please note 609 N Bridge Street location is insured at Actual Cash Value (ACV) with 80% co- insurance. All other scheduled locations are insured at Replacement Cost. *Property Co-insurance: Most property insurance policies contain a co-insurance clause. In exchange for a reduced rate, the insured agrees to carry at least the stated percentage of insurance to the total insurable value of the property. If, at the time of loss, the amount of insurance carried is less than this percentage, the loss payment will be reduced proportionately. See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 18 Line of Coverage Commercial General Liability Coverage INSURANCE COMPANY: National Union Fire Insurance Company of Pittsburgh, PA A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2021 to 12/31/2022 Coverage Form: Occurrence Limits: General Aggregate $ 3,000,000 Products & Completed Operations Aggregate $ 3,000,000 Personal & Advertising Injury $ 1,000,000 Each Occurrence $ 1,000,000 Damage to Premises Rented to You $ 1,000,000 Medical Expense $ 10,000 Employee Benefits Liability Each Occurrence $ 1,000,000 Aggregate $ 3,000,000 Sexual Abuse Limitation Each Person Silent Total Limit Silent Named Insureds are covered for all operations. Additional Insureds are only covered with respect to their interest in your operations. See each individual policy for details. See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 19 Line of Coverage Commercial Auto Coverage INSURANCE COMPANY: National Union Fire Insurance Company of Pittsburgh, PA A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2021 to 12/31/2022 Limits: Combined Bodily Injury & Property Damage $ 1,000,000 Uninsured/Underinsured Motorist $ 1,000,000 Medical Expense $ 10,000 Uninsured Motorists $ 1,000,000 Underinsured Motorists $ 1,000,000 Deductible: Comprehensive $ 500 Collision $ 500 Premium: Included Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 20 Description of Covered Auto Designation Symbols Symbol Description 1 Any Auto 2 Owned Autos Only – only autos you own (and for liability coverage, any trailers you don’t own while attached to power units you own), this includes those autos you acquire ownership of after the policy begins. 3 Owned Private Passengers Autos Only – Only the private passenger autos you own. This includes those private passenger autos you acquire ownership of after the policy begins. 4 Owned Autos Other Than Private Passenger Autos Only – Only these autos you own that are not of the private passenger types (and for Liability Coverage any trailers you don’t own while attached to power units you own). This includes those autos not of the private passenger type you acquire ownership of after the policy begins. 5 Owned Autos Subject to No-Fault – Only those autos that is required to have No-Fault benefits in the state where they are licensed or principally garaged. This includes those autos you acquire ownership of after the policy begins provided they are required to have No-Fault benefits in the state where they are licensed or principally garaged. 6 Owned Autos Subject to a Compulsory Uninsured Motorist Law – Only those autos you own that because of the law in the state where they are licensed or principally garaged are required to have and cannot reject Uninsured Motorists Coverage. This includes those autos you acquire ownership of after the policy begins provided they are subject to the same state uninsured motorists requirements. 7 Specifically Described Autos – Only those autos described on the policy schedule of covered vehicles for which a premium charge is shown and for Liability Coverage for any trailer you don’t own while attached to any power unit described in the schedule of covered vehicles. 8 Hired Autos Only – Only those autos you lease, hire, rent or borrow. This does not include any auto you lease, hire, rent or borrow from any of your employees or partners, or members of their households. 9 Non-owned Autos Only – Only those autos you do not own, lease, hire, rent or borrow that are used in connection with your business. This includes only autos owned by your employees or partners or members of their households, but only while used in your business or your personal affairs. 13 Uninsured Motorist Coverage – Applies to any auto you do not own and that is a covered auto under this policy for liability insurance and it is licensed or principally garaged in Illinois. 19 Mobile Equipment Subject To Compulsory or Financial Responsibility or Other Motor Vehicle Insurance Law Only – Only those “autos” that are land vehicles and that would qualify under the definition of “mobile equipment” under this policy if they were not subject to a compulsory or financial responsibility law or other motor vehicle insurance law where they are licensed or principally garaged. See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 21 Schedule of Vehicles Number Year Make Model Vin Value 1 2007 Ford Explorer 1FMEU73E47UB50282 19,537$ 2 2007 Ford Explorer 1FMEU73E27UB50281 19,537$ 3 2005 Ford F250 1FTSX21575EC28484 22,060$ 4 2004 Ford Pickup Truck 2FTRX18W04CA79086 18,836$ 5 2001 Aluma Ltd Trailer IYGUS18281B001671 700$ 6 2003 Haulmark Trailer 16HCB12153H112082 2,200$ 7 2006 Dodge Grand Caravan 1D4GP24E66B731334 16,000$ 8 2007 Doolittle Trailer 1DGRS20257M072481 2,995$ 9 2004 Ford F150 2FTRF17224CA79916 11,000$ 10 2003 Ford F150 2FTRF17273CA61524 12,597$ 11 2005 Ford F350 1FDWF36Y95EC37003 28,000$ 12 2007 Ford F350 1FDWF37Y57EA13941 30,940$ 13 2007 Ford F350 1FDWF37Y37EA13940 31,072$ 14 2008 Ford F350 1FTWF31528EA08412 22,795$ 15 2008 Ford F350 1FTWF31568EA08414 22,795$ 16 2008 Ford F350 1FTWF31548EA08413 22,795$ 17 2003 Ford F350 1FDWF37S83ED42302 29,440$ 18 2003 Ford F350 1FTSF31S13ED42301 22,530$ 19 2008 Ford F350 1FTWF31528ED44867 21,635$ 20 2000 GMC Safari Van 1GKDM19W8YB540252 5,000$ 21 1999 Richland Trailer 1JWTU1823KK000107 5,000$ 22 2004 Tarco Trailer M2212XX8174M02 8,000$ 23 2002 United Express Trailer no title 2,000$ 24 1998 Cronkhite Trailer - 2 axel 16x7 473271926W1101575 3,000$ 25 2006 F550 Aerial Lift Truck 1FSAF57P56EC54524 69,270$ 26 2008 Ford F150 1FTRF14W98KD16085 17,225$ 27 2007 Ford F250 1FTNF215X7EA47544 30,000$ 28 2007 Ford F250 1FTNF21587EA47543 30,000$ 29 2003 Ford F350 1FTSF31SX3EA32518 35,000$ 30 2008 Ford F350 1FDWF37Y28ED57177 37,300$ 31 2008 Ford F350 1FDWF37Y08ED57176 23,000$ 32 2005 Freightliner Truck - HC80 1FVAB6BV75DN04463 143,900$ 33 2003 Haulmark Trailer - Enclosed 16HGB20243H105515 5,000$ 34 2008 International Dump Truck 1HTWDAAN48J648495 99,666$ 35 2006 International Truck 1HTWDAAN46J218804 89,068$ 36 2007 International Truck - 7400 1HTWDAAR37J429772 87,825$ 37 2007 International Truck - 7400 1HTWDAAR17J429771 87,825$ 38 2008 International Truck - 7400 1HTWHAAR78J648496 110,814$ 39 2004 Mac Lander Trailer 4UVPF202X41005505 2,000$ 40 1998 Towmaster Trailer - Single axel 12' 4KNTT1412WL160456 2,000$ Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 22 41 1993 Doolittle Trailer 1DGRS1227PMO19515 1,000$ 42 2008 Doolittle Trailer 1DGRS20228M079941 3,274$ 43 2002 Ford F350 1FDWF37S92ED27323 38,000$ 44 2004 Ford F350 1FDWF37SX4ED64867 36,000$ 45 2004 International Dump Truck 1HTWDAAR74J083169 72,000$ 46 2006 International Dump Truck 1HTWHAAR36J218803 45,525$ 47 2005 Ford F350 1FDWF37Y25EC37004 54,841$ 48 2013 Chevrolet Impala 2G1WD5E34D1160402 27,725$ 49 2013 New Generation Trailer 1N91U1419DN307336 1,855$ 50 2015 Ford F350 1FDRF3G68FED09773 29,010$ 51 2015 Chevrolet Impala 2G1WD5E36F1160842 22,191$ 52 2015 Chevrolet Tahoe 1GNSK2EC3FR725184 34,080$ 53 2015 Chevrolet Tahoe 1GNSK2ECOFR725210 34,080$ 54 2014 Chevrolet Caprice 6G3NS5U26EL975054 28,301$ 55 2014 Chevrolet Caprice 6G3NS5U23EL973259 28,301$ 56 2015 Peterbilt Vac Con 2NP3LJOX8FM266717 377,229$ 57 2015 Load Rite Tlr PE0222072-15146 4ZEPE2224F1086728 6,324$ 58 2016 Ford Transit Van 1FTYE1ZM4GKA79591 19,778$ 59 2016 Chevrolet Impala 2G1WA5E33G1160517 20,193$ 60 2016 Chevrolet Impala 2G1WA5E30G1161317 20,193$ 61 2016 Peterbilt 348 2NP3LJ0X9GM361854 170,000$ 62 2016 PJ PJ Trailer MF CC182 4P5CC182G1241100 4,800$ 63 2016 Chevrolet Impala 2G1WD5E33G1158872 22,102$ 64 2016 Chevrolet Impala 2G1WD5E34G1157357 22,102$ 65 2016 Chevrolet Impala 2G1WD5E36G1156162 22,102$ 66 2016 Chevrolet Impala 2G1WD5E33G1158158 22,102$ 67 2016 Ford F350 1FDRF3H68GED40778 28,689$ 68 2016 Ford F350 1FDRF3H6XGED40779 28,689$ 69 2017 Ford F150 1FTEW1CF8HFA76567 24,156$ 70 2016 Chevrolet Impala 2G1WD5E31G1149006 21,997$ 71 2016 Chevrolet Impala 2G1WD5E30G1155301 21,997$ 72 2016 Chevrolet Impala 2G1WD5E33G1156250 21,997$ 73 2017 Ford Transit Van 1FTYE1YM9HKB18372 19,903$ 74 2016 Chevrolet Impala 2G1WD5E33G1150206 22,517$ 75 2016 Chevrolet Impala 2G1WD5E33G1154823 22,517$ 76 2016 Chevrolet Impala 2G1WD5E30G1155315 22,517$ 77 2018 Ford F150 4x4 1FTNF1EG5JKF37470 24,535$ 78 2018 Ford F150 2x4 1FTMF1CB0JKF30476 20,450$ 79 2018 Ford F150 1FTEX1CB2JKE60822 24,895$ Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 23 80 2018 Chevrolet Malibu 1G1ZB5ST1JF132097 19,674$ 81 2019 Ford Super Duty F-250 1FTBF2B61KED14170 36,275$ 82 2019 PJ Trailer Trailer Utility UL 142 3CVUL1429K2585971 3,034$ 83 2002 Alpha Trailer - Speed Monitor 597032 22,190$ 84 Trailer - Speed Monitor 597034 20,300$ 85 2019 Ford F350 1FDRF3B63KEG51813 33,821$ 86 2019 Ford F350 1FDRF3B65KEG51814 33,821$ 87 2019 Peterbilt 348 single axle dump w/plow 2NP3HJ8X5LM709097 205,000$ 88 2020 Ford Explorer 1FM5K8AB2LGA97899 45,410$ 89 2020 Ford F350 1FTRF3B65LED09950 35,792$ 90 2021 Ford Explorer 1FM5K8AB0MGA19879 47,670$ 91 2019 Ford F450 1FD0X4HY7KEG09696 58,975$ 92 2021 Rhino 7X20TA Landscape 1R9RU2028ME912291 4,870$ 93 2021 Ford Ranger 4X4 XLT 1FTER4FH4MLD33595 31,070$ 94 2021 Ram 1500 3C6RR7KG2MG706170 42,840$ 95 2021 Ram 1500 3C6RR7KG6MG706169 42,840$ TOTAL 3,401,906$ Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 24 Line of Coverage Excess Liability Coverage INSURANCE COMPANY: National Union Fire Insurance Company of Pittsburgh, PA A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2021 to 12/31/2022 Limits: Each Occurrence $ 10,000,000 General Aggregate $ 10,000,000 Defense Inside/Outside the Limit: Inside the Limit Underlying Coverages & Limits: General Liability $ 1,000,000 Public Officials Liability $ 1,000,000 Automobile Liability $ 1,000,000 Self-Insured Retention: $ 10,000 Premium: Included See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 25 Line of Coverage Law Enforcement Liability Coverage INSURANCE COMPANY: National Union Fire Insurance Company of Pittsburgh, PA A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2021 to 12/31/2022 Law Enforcement Activity Liability Each Occurrence $ 1,000,000 Annual Aggregate $ 3,000,000 Deductible: $ 25,000 Law Enforcement Line of Duty Accidental Death $ 50,000 Per Person See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 26 Line of Coverage Workers’ Compensation Coverage INSURANCE COMPANY: Illinois Public Risk Fund A.M. BEST RATING: N/A STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Non-Admitted POLICY/COVERAGE TERM: 1/1/2022 to 1/1/2023 Coverage: Workers Compensation Statutory Employers Liability Limit: Each Accident $ 3,000,000 Disease – Each Employee $ 3,000,000 Disease – Policy Limit $ 3,000,000 Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 27 It is imperative that Alliant and/or the carrier be notified IMMEDIATELY when a policyholder hires employees and/or begins operations in any state not listed in PART 3. A on the INFORMATION PAGE of the policy. Failure to obtain a workers' compensation policy in some states may result in substantial fines levied on the policyholder dating back to the original date of hire. Coverage for other states under PART 3. C. (OTHER STATES INSURANCE) of the workers' compensation policy may not fulfill the coverage verification requirement imposed by some states. See Disclaimer Page for Important Notices and Acknowledgement Class Estimated Estimated Rate Rate Premium Premium Code Description 2021/2022 2022/2023 2021/2022 2022/2023 2021/2022 2022/2023 Difference 5506 Street Maintenance 567,730$ 632,792$ 8.775 9.352 49,818$ 59,179$ 9,361$ 7520 Waterworks Operation 377,910$ 389,400$ 3.300 3.100 12,471$ 12,071$ (400)$ 7580 Sewage Disposal Plant Operations 204,958$ 250,731$ 3.374 3.696 6,915$ 9,267$ 2,352$ 7720 Police Officers 3,004,861$ 3,295,273$ 2.218 2.173 66,648$ 71,606$ 4,958$ 8810 Clerical 2,032,939$ 1,863,747$ 0.117 0.117 2,379$ 2,181$ (198)$ 8868 School Professional 84,982$ 64,682$ 0.308 0.330 262$ 213$ (49)$ 9015 Buildings Operations 55,000$ 55,000$ 2.960 3.014 1,628$ 1,658$ 30$ 9063 Recreation Center: All Other 331,933$ 287,257$ 1.104 1.054 3,665$ 3,028$ (637)$ 9102 Parks: NOC 611,171$ 515,427$ 3.576 3.590 21,855$ 18,504$ (3,351)$ 9410 Municipal 369,080$ 402,052$ 3.555 3.110 13,121$ 12,504$ (617)$ 7,640,564$ 7,756,361$ 178,762$ 190,211$ 11,449$ Administration Fee - 3%5,363$ 5,706$ Estimated Annual Premium 184,125$ 195,917$ Safety Grant 20,937$ 21,474$ Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 28 Line of Coverage Public Officials Liability Coverage including Employment Practices Liability Coverage INSURANCE COMPANY: American Alternative Insurance Corporation A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2021 to 12/31/2022 Public Officials Liability Coverage Each Occurrence $ 1,000,000 Annual Aggregate $ 3,000,000 Retroactive Date 12/31/2009 Employment Practices Liability Coverage Each Occurrence $ 1,000,000 Annual Aggregate $ 3,000,000 Retroactive Date 12/31/2009 Deductible: $ 5,000 Coverages Include but not limited to:  Breach of Contract  Criminal, Dishonest, Fraudulent or Malicious Acts  Wage and Hour Claims  Known Wrongful Employment Practice Offenses Premium: Included in Total Premium It is imperative that Alliant and/or the carrier be notified IMMEDIATELY when a policyholder hires employees and/or begins operations in any state not listed in PART 3. A on the INFORMATION PAGE of the policy. Failure to obtain a workers' compensation policy in some states may result in substantial fines levied on the policyholder dating back to the original date of hire. Coverage for other states under PART 3. C. (OTHER STATES INSURANCE) of the workers' compensation policy may not fulfill the coverage verification requirement imposed by some states. See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 29 Line of Coverage Cyber Coverage INSURANCE COMPANY: American Alternative Insurance Corporation A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2021 to 12/31/2022 COVERAGE Cyber Liability Each Event Limit $ 1,000,000 Retroactive Date 12/31/2009 Privacy Crisis Management Expense Each Event Limit $ 50,000 Retroactive Date 12/31/2009 Cyber Extortion Expense Each Event Limit $ 20,000 Privacy Crisis Management Expense & Cyber Extortion Expense $ 50,000 Aggregate Premium: Included See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 30 Line of Coverage Crime Coverage INSURANCE COMPANY: American Alternative Insurance Corporation A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2021 to 12/31/2022 Coverage Form: Limits: Deductible: Employee Theft $ 500,000 $ 1,000 Forgery or Alteration $ 250,000 $ 1,000 Computer Fraud and Funds Transfer Fraud $ 250,000 $ 1,000 Money & Securities – Inside the Premises $ 250,000 $ 1,000 Money & Securities – Outside the Premises $ 250,000 $ 1,000 Robbery/Safe Burglary – Inside Premises $ 100,000 $ 1,000 Fraudulent Impersonation $ 250,000 $ 1,000 Money Orders $ 250,000 $ 1,000 See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 31 Disclosures This proposal of insurance is provided as a matter of convenience and information only. All information included in this proposal, including but not limited to personal and real property values, locations, operations, products, data, automobile schedules, financial data and loss experience, is based on facts and representations supplied to Alliant Insurance Services, Inc. by you. This proposal does not reflect any independent study or investigation by Alliant Insurance Services, Inc. or its agents and employees. Please be advised that this proposal is also expressly conditioned on there being no material change in the risk between the date of this proposal and the inception date of the proposed policy (including the occurrence of any claim or notice of circumstances that may give rise to a claim under any policy which the policy being proposed is a renewal or replacement). In the event of such change of risk, the insurer may, at its sole discretion, modify, or withdraw this proposal, whether or not this offer has already been accepted. This proposal is not confirmation of insurance and does not add to, extend, amend, change, or alter any coverage in any actual policy of insurance you may have. All existing policy terms, conditions, exclusions, and limitations apply. For specific information regarding your insurance coverage, please refer to the policy itself. Alliant Insurance Services, Inc. will not be liable for any claims arising from or related to information included in or omitted from this proposal of insurance. Alliant embraces a policy of transparency with respect to its compensation from insurance transactions. Details on our compensation policy, including the types of income that Alliant may earn on a placement, are available on our website at www.alliant.com. For a copy of our policy or for any inquiries regarding compensation issues pertaining to your account you may also contact us at: Alliant Insurance Services, Inc., Attention: General Counsel, 701 B Street, 6th Floor, San Diego, CA 92101. Analyzing insurers' over-all performance and financial strength is a task that requires specialized skills and in-depth technical understanding of all aspects of insurance company finances and operations. Insurance brokerages such as Alliant Insurance typically rely upon rating agencies for this type of market analysis. Both A.M. Best and Standard and Poor's have been industry leaders in this area for many decades, utilizing a combination of quantitative and qualitative analysis of the information available in formulating their ratings. A.M. Best has an extensive database of nearly 6,000 Life/Health, Property Casualty and International companies. You can visit them at www.ambest.com. For additional information regarding insurer financial strength ratings visit Standard and Poor's website at www.standardandpoors.com. Our goal is to procure insurance for you with underwriters possessing the financial strength to perform. Alliant does not, however, guarantee the solvency of any underwriters with which insurance or reinsurance is placed and maintains no responsibility for any loss or damage arising from the financial failure or insolvency of any insurer. We encourage you to review the publicly available information collected to enable you to make an informed decision to accept or reject a particular underwriter. To learn more about companies doing business in your state, visit the Department of Insurance website for that state. Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 32 NY Regulation 194 Alliant Insurance Services, Inc. is an insurance producer licensed by the State of New York. Insurance producers are authorized by their license to confer with insurance purchasers about the benefits, terms and conditions of insurance contracts; to offer advice concerning the substantive benefits of particular insurance contracts; to sell insurance; and to obtain insurance for purchasers. The role of the producer in any particular transaction typically involves one or more of these activities. Compensation will be paid to the producer, based on the insurance contract the producer sells. Depending on the insurer(s) and insurance contract(s) the purchaser selects, compensation will be paid by the insurer(s) selling the insurance contract or by another third party. Such compensation may vary depending on a number of factors, including the insurance contract(s) and the insurer(s) the purchaser selects. In some cases, other factors such as the volume of business a producer provides to an insurer or the profitability of insurance contracts a producer provides to an insurer also may affect compensation. The insurance purchaser may obtain information about compensation expected to be received by the producer based in whole or in part on the sale of insurance to the purchaser, and (if applicable) compensation expected to be received based in whole or in part on any alternative quotes presented to the purchaser by the producer, by requesting such information from the producer. Other Disclosures / Disclaimers FATCA: The Foreign Account Tax Compliance Act (FATCA) requires the notification of certain financial accounts to the United States Internal Revenue Service. Alliant does not provide tax advice so please contact your tax consultant for your obligation regarding FATCA. Claims Reporting: Your policy will come with specific claim reporting requirements. Please make sure you understand these obligations. Contact your Alliant Service Team with any questions. Claims Made Policy: This claims-made policy contains a requirement stating that this policy applies only to any claim first made against the Insured and reported to the insurer during the policy period or applicable extended reporting period. Claims must be submitted to the insurer during the policy period, or applicable extended reporting period, as required pursuant to the Claims/Loss Notification Clause within the policy in order for coverage to apply. Late reporting or failure to report pursuant to the policy’s requirements could result in a disclaimer of coverage by the insurer. Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 33 Other Disclosures / Disclaimers - Continued Claims Made Policy (D&O/EPL): This claims-made policy contains a requirement stating that this policy applies only to any claim first made against the Insured and reported to the insurer during the policy period or applicable extended reporting period. Claims must be submitted to the insurer during the policy period, or applicable extended reporting period, as required pursuant to the Claims/Loss Notification Clause within the policy in order for coverage to apply. Late reporting or failure to report pursuant to the policy’s requirements could result in a disclaimer of coverage by the insurer. Any Employment Practices Liability (EPL) or Directors & Officers (D&O) with EPL coverage must give notice to the insurer of any charges / complaints brought by any state / federal agency (i.e. EEOC and similar proceedings) involving an employee. To preserve your rights under the policy, it is important that timely notice be given to the insurer, whether or not a right to sue letter has been issued. NRRA: The Non-Admitted and Reinsurance Reform Act (NRRA) went into effect on July 21, 2011. Accordingly, surplus lines tax rates and regulations are subject to change which could result in an increase or decrease of the total surplus lines taxes and/or fees owed on this placement. If a change is required, we will promptly notify you. Any additional taxes and/or fees must be promptly remitted to Alliant Insurance Services, Inc. Changes and Developments It is important that we be advised of any changes in your operations, which may have a bearing on the validity and/or adequacy of your insurance. The types of changes that concern us include, but are not limited to, those listed below:  Changes in any operations such as expansion to another states, new products, or new applications of existing products.  Travel to any state not previously disclosed.  Mergers and/or acquisition of new companies and any change in business ownership, including percentages.  Any newly assumed contractual liability, granting of indemnities or hold harmless agreements.  Any changes in existing premises including vacancy, whether temporary or permanent, alterations, demolition, etc. Also, any new premises either purchased, constructed or occupied  Circumstances which may require an increased liability insurance limit.  Any changes in fire or theft protection such as the installation of or disconnection of sprinkler systems, burglar alarms, etc. This includes any alterations to the system.  Immediate notification of any changes to a scheduled of equipment, property, vehicles, electronic data processing, etc.  Property of yours that is in transit, unless previously discussed and/or currently insured. Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 34 Other Disclosures / Disclaimers - Continued Certificates / Evidence of Insurance A certificate is issued as a matter of information only and confers no rights upon the certificate holder. The certificate does not affirmatively or negatively amend, extend or alter the coverage afforded by a policy. Nor does it constitute a contract between the issuing insurer(s), authorized representative, producer or certificate holder. You may have signed contracts, leases or other agreements requiring you to provide this evidence. In those agreements, you may assume obligations and/or liability for others (Indemnification, Hold Harmless) and some of the obligations that are not covered by insurance. We recommend that you and your legal counsel review these documents. In addition to providing a certificate of insurance, you may be required to name your client or customer on your policy as an additional insured. This is only possible with permission of the insurance company, added by endorsement and, in some cases, an additional premium. By naming the certificate holder as additional insured, there are consequences to your risks and insurance policy including:  Your policy limits are now shared with other entities; their claims involvement may reduce or exhaust your aggregate limit.  Your policy may provide higher limits than required by contract; your full limits can be exposed to the additional insured.  There may be conflicts in defense when your insurer has to defend both you and the additional insured. See Request to Bind Coverage page for acknowledgment of all disclaimers and disclosures. Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 35 Flood Offering Flooding is a serious threat to both personal and commercial clients. Flooding can happen anywhere, not just zone referred to as high-risk areas (Special Flood Hazard Area). Your Alliant team is ready to explain how it works and the associated costs. Basic Facts Congress created the NFIP in 1968 in response to the rising cost of taxpayer-funded disaster relief for flood victims and the increasing amount of damage caused by floods. The NFIP makes federally backed flood insurance available in communities that agree to adopt and enforce floodplain management ordinances to reduce future flood damage. The NFIP is self-supporting for the average historical loss year. This means that unless there is a widespread disaster, operating expenses and flood insurance claims are financed through premiums collected. Commercial buildings or residential dwellings owned by commercial entities are considered commercial property. All others are residential dwellings The FEMA Summary for Commercial Property and FEMA Standard Summary of Coverage provides information on the following:  Types of Flood Insurance Coverage  What is a Flood- “a General and temporary condition of partial or complete inundation of two or more acres of normally dry land area”…  Deductibles – various options to meet your financial needs  What is Covered and What is Not  The valuation of the Property – Actual Cash Value or Replacement Cost Additional Information  Flood Zones- o https://www.fema.gov/flood-zones  Excess Flood Insurance (contact your Producer for additional information) o Increased limits over the maximum flood limit provided by NFIP FEMA Glossary of Flood Terms https://www.fema.gov/national-flood-insurance-program/definitions If you do NOT wish to purchase flood insurance your signature is required below: Signature: Date: Name Printed / Typed: Company Name: Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 36 Optional Coverages The following represents a list of insurance coverages that are not included in this proposal, but are optional and may be available with further underwriting information. Note some of these coverages may be included with limitations or insured elsewhere. This is a partial listing as you may have additional risks not contemplated here or are unique to your organization.  Fidelity Insurance  Directors & Officers Liability  Earthquake Insurance  Employed Lawyers  Employment Practices Liability  Event Cancellation  Fiduciary Liability  Fireworks Liability  Flood Insurance  Foreign Insurance  Garage Keepers Liability  Kidnap & Ransom  Media and Publishers Liability  Medical Malpractice Liability  Network Security / Privacy Liability and Internet Media Liability  Pollution Liability  Owned/Non-Owned Aircraft  Owned Watercraft  Special Events Liability  Student Accident  Volunteer Accidental Death & Dismemberment (AD&D)  Workplace Violence Glossary of Insurance Terms Below are a couple of links to assist you in understanding the insurance terms you may find within your insurance coverages: http://insurancecommunityuniversity.com/UniversityResources/InsuranceGlossaryFREE.aspx http://www.ambest.com/resource/glossary.html http://www.irmi.com/online/insurance-glossary/default.aspx Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 37 Binding Requirements Recap Below is a recap by Line of Coverage. ALL coverage(s) require the following:  A written request to bind coverage  All Surplus Lines Taxes/Fees are Fully Earned (only applies to a non-admitted carrier) Coverage Line and Description of Subjectivity(ies) Effective Date Commercial Property 12/31/2021  None Commercial General Liability 12/31/2021  None Commercial Auto 12/31/2021  None Excess Liability 12/31/2021  None Law Enforcement Liability 12/31/2021  None Workers’ Compensation 1/1/2022  None Public Officials Lability / Employment Practices Liability 12/31/2021  None Cyber 12/31/2021  None Crime 12/31/2021  None In order to complete the underwriting process, we require that you send us any additional information requested above. We are not required to bind coverage prior to our receipt and underwriting acceptance of the above information. However, if we do bind coverage prior to such acceptance, the terms and conditions as indicated above may be amended until such receipt and acceptance. Any agreement to bind coverage in connection with this proposal must be in writing from an authorized employee of the Insurer Date Issued: 10/26/21 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 38 Request to Bind Coverage United City of Yorkville We have reviewed the proposal and agree to the terms and conditions of the coverages presented. We are requesting coverage to be bound as outlined by coverage line below: Coverage Line Bind Coverage for: Commercial Property ☐ Commercial General Liability ☐ Commercial Auto ☐ Excess Liability ☐ Law Enforcement Liability ☐ Workers’ Compensation ☐ Public Officials Lability / Employment Practices Liability ☐ Cyber ☐ Crime ☐ Did you know that Alliant works with premium financing companies? Are you interested in financing your annual premium? Yes, please provide us with a financing quote. No, we do not wish to finance our premium. ☐ ☐ This Authorization to Bind Coverage also acknowledges receipt and review of all disclaimers and disclosures, including exposures used to develop insurance terms, contained within this proposal. Signature of Authorized Insured Representative Date Title Printed / Typed Name This proposal does not constitute a binder of insurance. Binding is subject to final carrier approval. The actual terms and conditions of the policy will prevail. 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 2021-49 2021 Bond Abatements Administration Committee – November 17, 2021 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 $116,484) in addition to fully abating all City bonds. Based on the above recommendation, staff presents the following abatement ordinances on the subsequent page for your review and consideration: 1) 2011 (Sewer, Rob Roy Refi) Total abatement 2) 2015A (Partial 2005 Countryside Refi) Total abatement 3) 2016 (Refunding of 2007A Bond) Total abatement 4) 2014 (Partial 2005 Countryside Refi) Total abatement 5) 2014C (Water Refi of 2005C Bond) Total abatement 6) 2014B (In-town Refi of 2005A Bond) Total abatement 7) 2014A (Game Farm) Total abatement 8) 2021 (New City Hall/Police Station) Total abatement As shown in Exhibit A (attached), this is the sixth year in a row that the City will fully abate its bond issues. Recommendation Staff recommends approval of the 2021 bond abatement ordinances. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 1, 2021 Subject: 2021 Bond Abatements Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2011 Refunding 1,135,964$ Sewer 2011 Refunding 1,135,070$ Sewer 2011 Refunding 1,137,948$ Sewer 2015A^597,400 Countryside TIF/Water 2015A^599,400 Countryside TIF/Water 2015A^595,600 Countryside TIF/Water 2016*** Refunding 942,450 Water 2016*** Refunding 1,098,650 Water 2016*** Refunding 1,592,650 Water 2014 Countryside 50,715 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014C** Refunding 147,300 Water 2014C** Refunding 151,350 Water 2014C** Refunding 150,250 Water 2014B** Refunding 329,600 Debt Service 2014B** Refunding 328,900 Debt Service 2014B** Refunding 322,750 Debt Service 2021 543,900 Bldg & Grounds 2021 - Bldg & Grounds 2021 - Bldg & Grounds 2014A 319,338 City-Wide Capital 2014A 315,338 City-Wide Capital 2014A 321,338 City-Wide Capital Total 4,066,667$ Total 3,679,423$ Total 4,171,251$ N/A -$ N/A -$ N/A -$ Total -$ Total -$ Total -$ % Change 0.00%% Change 0.00%% Change 0.00% Bonds that were Abated - Actual Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2011 Refunding 1,134,114$ Sewer 2011 Refunding 1,133,782$ Sewer 2011 Refunding 1,137,166$ Sewer 2015A^601,400 Countryside TIF/Water 2015A^372,800 Countryside TIF/Water 2015A^374,000 Countryside TIF/Water 2016*** Refunding 1,646,450 Water 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 147,750 Water 2014C** Refunding 155,350 Water 2014C** Refunding 147,750 Water 2004B -Sewer 2004B 473,200 Sewer 2004B 470,600 Sewer 2014B** Refunding 323,550 Debt Service 2014B** Refunding 324,250 Debt Service 2014B** Refunding 319,750 Debt Service 2014A 322,188 City-Wide Capital 2014A 322,888 City-Wide Capital 2014A 328,588 City-Wide Capital Total 4,226,167$ Total 3,498,235$ Total 3,508,198$ N/A -$ N/A -$ N/A -$ Total -$ Total -$ Total -$ % Change 0.00%% Change 0.00%% Change 0.00% Bonds that were Abated - Proposed Bonds that were Abated - Actual Bonds to NOT be Abated - Proposed Bonds to NOT be Abated - Actual United City of Yorkville Bond Abatements Levy Years 2010 - 2021 (Fiscal Years 2012 - 2023) Tax Levy Year: 2021 (Fiscal Year 2023)Tax Levy Year: 2020 (Fiscal Year 2022)Tax Levy Year: 2019 (Fiscal Year 2021) Bonds to NOT be Abated - Actual Tax Levy Year: 2018 (Fiscal Year 2020)Tax Levy Year: 2017 (Fiscal Year 2019) Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds to NOT be Abated - ActualBonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual Bonds that were Abated - Actual Tax Levy Year: 2016 (Fiscal Year 2018) 1 United City of Yorkville Bond Abatements Levy Years 2010 - 2021 (Fiscal Years 2012 - 2023) Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2011 Refunding 1,134,052$ Sewer 2011 Refunding 1,134,654$ Sewer 2011 Refunding 1,133,972$ Sewer 2015A^411,581 Countryside TIF 2005 Countryside 68,073 Countryside TIF 2005 Countryside 305,523 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014 Countryside 25,538 Countryside TIF 2005C 167,175 Water 2014C** Refunding 150,150 Water 2014C** Refunding 152,550 Water 2007A 132,187 Water 2007A 136,163 Water 2007A 136,793 Water 2004B 453,950 Sewer 2004B 462,000 Sewer 2004B 460,825 Sewer 2014B** Refunding 272,653 Debt Service 2014B** Refunding 144,723 Debt Service Total 2,192,807$ 2014A 329,138 City-Wide Capital 2014A 330,937 City-Wide Capital Total 2,946,452$ Total 2,454,093$ 2014B** Refunding 47,497$ Debt Service 2014B** Refunding 165,527$ Debt Service 2007A 5,236$ Water 2005A 329,580 Debt Service Total 47,497$ Total 165,527$ Total 334,816$ % Change -71.31%% Change -50.56%% Change -31.13% Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2011 Refunding 1,137,220$ Sewer 2002 Fox Industrial 78,563$ Fox Industrial TIF 2002 Fox Industrial 76,783$ Fox Industrial TIF 2005 Countryside 302,738 Countryside TIF 2005 Countryside 304,668 Countryside TIF 2005 Countryside 306,143 Countryside TIF 2005C 165,975 Water 2005C 164,575 Water 2005C 167,725 Water 2007A 95,014 Water 2004B 253,810 Sewer Total 1,954,757$ Total 547,806$ Total 550,651$ 2004B 114,941$ Sewer 2004B 263,850$ Sewer 2004B 258,650$ Sewer 2007A 43,029 Water 2007A 133,454 Water 2007A 133,866 Water 2005A 328,180 Debt Service 2005A 326,379 Debt Service 2005D 1,385,950 Sewer 2008 110,090 Sewer 2005A 324,179 Debt Service Total 486,150$ Total 723,683$ Total 2,212,735$ % Change -32.82%% Change -67.29%% Change - 2011 Refunding Bond matures in 2025 (FY 2026). 2015A Refunding Bond matures in 2034 (FY 2035). 2016 Refunding Bond matures in 2022 (FY 2023). 2014 Countryside Refunding Bond matures in 2029 (FY 2030). 2014C Refunding Bond matures in 2024 (FY 2025). 2004B Bond matured in 2018 (FY 2019). 2014B Refunding Bond matures in 2022 (FY 2023). 2014A Bond matures in 2033 (FY 2034). 2021 Bond matures in 2040 (FY 2041). Bond has matured. Tax Levy Year: 2015 (Fiscal Year 2017)Tax Levy Year: 2014 (Fiscal Year 2016) * The 2005D and 2008 bonds were refunded by the 2011 Bond - which is funded by Non-Home Rule Sales Tax. ** The 2005A and 2005C bonds were refunded by the 2014B and 2014C bonds during fiscal year 2015. *** The 2007A bonds were refunded by the 2016 bonds during fiscal year 2017. ^ The remaining 2005 Countryside bonds were refunded by the 2015A bonds during fiscal year 2016. Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual NOTES Bonds that were Abated - Actual Bonds that were NOT Abated - Actual Bonds to NOT be Abated - Actual Tax Levy Year: 2012 (Fiscal Year 2014)Tax Levy Year: 2011 (Fiscal Year 2013)Tax Levy Year: 2010 (Fiscal Year 2012) Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds to NOT be Abated - ActualBonds to NOT be Abated - Actual Tax Levy Year: 2013 (Fiscal Year 2015) BOND MATURITY DATES 2 Ordinance No. 2021-____ Page 1 ORDINANCE NO. 2021-________ AN ORDINANCE abating the tax levied for the year 2021 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 2021 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 2021 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 2021 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. 2021-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of __________________, 2021, pursuant to a roll call vote as follows: KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________________, 2021. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________________, 2021. 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 ________________, 2021, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2021 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 __________________, 2021, 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 2021 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 __________________, 2021. _________________________________ County Clerk [SEAL] Ordinance No. 2021-____ Page 1 ORDINANCE NO. 2021-________ AN ORDINANCE abating the tax levied for the year 2021 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 2021 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 2021 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 2021 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. 2021-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2021, pursuant to a roll call vote as follows: KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2021. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2021. 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 __________________, 2021, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2021 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 _____________________, 2021, 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 2021 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 ___________________, 2021. _________________________________ County Clerk [SEAL] Ordinance No. 2021-____ Page 1 ORDINANCE NO. 2021-________ AN ORDINANCE abating the tax levied for the year 2021 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 2021 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 2021 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 2021 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. 2021-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2021, pursuant to a roll call vote as follows: KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2021. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2021. 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 __________________, 2021, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2021 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 _____________________, 2021, 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 2021 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 ___________________, 2021. _________________________________ County Clerk [SEAL] Ordinance No. 2021-____ Page 1 ORDINANCE NO. 2021-________ AN ORDINANCE abating the tax levied for the year 2021 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 2021 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 2021 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 2021 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. 2021-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of __________________, 2021, pursuant to a roll call vote as follows: KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ___________________, 2021. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of ___________________, 2021. 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 ________________, 2021, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2021 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 __________________, 2021, 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 2021 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 _________________, 2021. _________________________________ County Clerk [SEAL] Ordinance No. 2021-____ Page 1 ORDINANCE NO. 2021-________ AN ORDINANCE abating the tax levied for the year 2021 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 2021 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 2021 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 2021 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. 2021-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2021, pursuant to a roll call vote as follows: KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2021. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2021. 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 __________________, 2021, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2021 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 ____________________, 2021, 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 2021 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 ___________________, 2021. _________________________________ County Clerk [SEAL] Ordinance No. 2021-____ Page 1 ORDINANCE NO. 2021-________ AN ORDINANCE abating the tax levied for the year 2021 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 2021 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 2021 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 2021 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. 2021-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2021, pursuant to a roll call vote as follows: KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2021. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2021. 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 _________________, 2021, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2021 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 ___________________, 2021, 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 2021 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 ___________________, 2021. _________________________________ County Clerk [SEAL] Ordinance No. 2021-____ Page 1 ORDINANCE NO. 2021-________ AN ORDINANCE abating the tax levied for the year 2021 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 2021 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 2021 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 2021 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. 2021-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2021, pursuant to a roll call vote as follows: KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ___________________, 2021. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2021. 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 _________________, 2021, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2021 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 ___________________, 2021, 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 2021 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 ___________________, 2021. _________________________________ County Clerk [SEAL] Ordinance No. 2021-____ Page 1 ORDINANCE NO. 2021-________ AN ORDINANCE abating the tax levied for the year 2021 to pay the principal of and interest on the $8,250,000 General Obligation Bonds (Alternate Revenue Source), Series 2021, 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 2021-12, adopted on the 11th day of May, 2021 (the “Ordinance”), did provide for the issue of $8,250,000 General Obligation Bonds (Alternate Revenue Source), Series 2021 (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 2021 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 2021 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 2021 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. 2021-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2021, pursuant to a roll call vote as follows: KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2021. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2021. 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 __________________, 2021, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2021 to pay the principal of and interest on the $8,250,000 General Obligation Bonds (Alternate Revenue Source), Series 2021, 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 _____________________, 2021, 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 2021 for the payment of the City’s $8,250,000 General Obligation Bonds (Alternate Revenue Source), Series 2021, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of ___________________, 2021. _________________________________ County Clerk [SEAL] Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number New Business #8 Tracking Number ADM 2021-50 Special Service Area Abatement Ordinances Administration Committee – November 17, 2021 Majority Approval Rob Fredrickson Finance Name Department Tax Classification 2021 Levy 2020 Levy % Change Tax Classification 2021 Levy 2020 Levy % Change Maximum Parcel Amount Maximum Parcel Amount Single Family 2,662.00$ 2,623.00$ 1.49%Single Family 2,462.00$ 2,426.00$ 1.48% Duplex 2,179.00$ 2,147.00$ 1.49%Townhome 2,094.00$ 2,063.00$ 1.50% Extended Parcel Amounts Extended Parcel Amounts Single Family 2,193.66$ 2,153.66$ 1.86%Single Family 1,805.00$ 1,715.54$ 5.21% Duplex 1,795.64$ 1,762.84$ 1.86%Townhome 1,535.20$ 1,458.86$ 5.23% Total Special Tax Requirement 543,295.34$ 533,384.14$ 1.86%Total Special Tax Requirement 820,868.40$ 780,213.96$ 5.21% Tax Classification 2021 Levy 2020 Levy % Change Tax Classification 2021 Levy 2020 Levy % Change Maximum Parcel Amount Maximum Parcel Amount - First Series Single Family 2,505.00$ 2,468.00$ 1.50%Single Family 2,662.00$ 2,623.00$ 1.49% Extended Parcel Amounts Extended Parcel Amounts - First Series Single Family 2,029.86$ 1,977.20$ 2.66%Single Family 2,133.84$ 2,056.38$ 3.77% Total Special Tax Requirement 482,175.78$ 471,644.06$ 2.23%Total Special Tax Requirement 468,797.82$ 453,836.50$ 3.30% Tax Classification 2021 Levy 2020 Levy % Change Tax Classification 2021 Levy 2020 Levy % Change Maximum Parcel Amount Maximum Parcel Amount - First Series Single Family 2,662.00$ 2,623.00$ 1.49%Single Family 2,659.00$ 2,620.00$ 1.49% Duplex 2,179.00$ 2,147.00$ 1.49%Townhome 2,155.00$ 2,123.00$ 1.51% Townhome 1,839.00$ 1,812.00$ 1.49%Condominium 1,816.00$ 1,789.00$ 1.51% Extended Parcel Amounts Extended Parcel Amounts - First Series Single Family 2,662.00$ 2,623.00$ 1.49%Single Family 2,003.34$ 1,916.38$ 4.54% Duplex 2,179.00$ 2,147.00$ 1.49%Townhome 1,623.62$ 1,552.84$ 4.56% Townhome 1,839.00$ 1,812.00$ 1.49%Condominium 1,368.22$ 1,308.54$ 4.56% Total Special Tax Requirement 845,270.00$ 835,499.00$ 1.17%Total Special Tax Requirement 1,257,244.34$ 1,195,729.66$ 5.14% Special Service No. 2004-107 (Raintree Village II) Special Service No. 2005-108 (Autumn Creek) Special Service No. 2005-109 (Bristol Bay) 2021 Special Service Area (SSA) Property Tax Extension & Abatement Overview United City of Yorkville Special Service No. 2003-100 (Raintree Village) Special Service No. 2003-101 (Windett Ridge)Special Service No. 2004-104 (Grande Reserve) 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, DTA (formerly known as David Taussig & Associates). Special Service No. 2003-100 (Raintree Village) Tax Classification 2021 Levy 2020 Levy % Change Maximum Parcel Amount Single Family $ 2,662.00 $ 2,623.00 1.49% Duplex $ 2,179.00 $ 2,147.00 1.49% Extended Parcel Amounts Single Family $ 2,193.66 $ 2,153.66 1.86% Duplex $ 1,795.64 $ 1,762.84 1.86% As noted above, extended (actual) 2021 tax levy amounts will increase by 1.9% 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 $543,295.34 (out of a maximum amount of $666,790.00 – with $123,494.66 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 10, 2021 Subject: SSA No. 2003-100 Raintree Village – Tax Abatement Ordinance No. 2021-____ Page 1 Ordinance No. 2021-_____ 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 DTA, Inc. (the “Consultant”). (b) Pursuant to the Special Tax Roll, the Consultant of the City has determined that the Special Tax Requirement for 2021 for the Bonds is $543,295.34 and the 2021 Levy for Special Taxes is $543,295.34 (which complies with the Kendall County tax billing Ordinance No. 2021-____ Page 2 requirement of rounding the per parcel special tax up to the nearest even cent on single family property). Section 2. Of the $666,790.00 of Special Taxes levied for calendar year 2021 pursuant to Section 6 of the Bond Ordinance $123,494.66 of such Special Taxes is hereby abated resulting in a 2021 calendar year levy of $543,295.34. 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 2021 dated November 10, 2021, prepared by DTA, Inc. and the 2021 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. 2021-____ Page 3 PASSED by the City Council of the City this __________ ___, 2021. KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ City Clerk SIGNED by the Mayor this __________ ___, 2021. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2021. 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 202 1 ) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003 -100 November 10, 2021 www.FinanceDTA.com 5000 Birch Street, Suite 3000 Newport Beach, CA 92660 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 20 21 ) 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 2020 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 2021 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No.2003-100 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com INTRODUCTION This report calculates the 2021 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 10, 2021 Administration Report (Levy Year 2021) 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 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No.2003-100 2021 Special Tax Requirement is equal to $543,295.As shown in Table 1 below, the 2021 Special Tax Requirement is equal to the sum of the Series 2013 debt service for the 12 months ending March 1, 2023, estimated administrative expenses, contingency for estimated delinquent special taxes, and,if necessary,to replenish the reserve fund, as shown in Table 1 below. Table 1:202 1 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus $14,006 Earnings $0 Special Taxes Billed $537,862 Delinquency Contingency $5,433 Subtotal $557,301 Uses of Funds Debt Service Interest -09/01/2022 ($114,734) Interest -03/01/2023 ($114,734) Principal -03/01/2023 ($296,000) Administrative Expenses ($26,400) Delinquent Special Taxes ($5,433) Subtotal ($557,301) Projected Surplus/(Deficit)-03/01/2023 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No.2003-100 November 10, 2021 Administration Report (Levy Year 2021) 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, 2021,is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No.2003-100 November 10, 2021 Administration Report (Levy Year 2021) 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 -10/01/2020 $559 $563,198 $458,998 $41,616 $572 Earnings $5 $149 $65 $10 $0 Special Taxes Prior Year(s)$0 $0 $20,096 $0 $0 Levy Year 2020 $0 $0 $516,937 $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 $39,602 ($39,602)$0 $0 Administrative Expense Transfers Fiscal Year 2020 Prefunding $0 $0 $0 $0 $0 Fiscal Year 2020 Budget $38,316 $0 ($38,316)$0 $0 Debt Service Interest -03/01/2021 $0 $0 ($131,740)$0 $0 Principal -03/01/2021 $0 $0 ($256,000)$0 $0 Interest -09/01/2021 $0 $0 ($121,760)$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 ($13,802)$0 $0 $0 $0 Ending Balance -09/30/2021 $25,079 $602,949 $408,677 $41,626 $572 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No.2003-100 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com The calculation of the estimated 2022 bond year-end fund balances and excess reserve funds is shown in Table 3 below. Table 3:Estimated 20 22 Bond Year -End Fund Balances (10/01/202 1 through 03/01/2022) Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Reserve Fund 13 Special Redemption Fund $25,079 $602,949 $408,677 $41,626 $572 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $16,287 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($149)$149 $0 $0 $14,026 $0 ($14,026)$0 $0 $0 $0 $0 $0 $0 $0 $0 ($276,000)$0 $0 $0 $0 ($121,082)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($12,705)$0 $0 $0 $0 $26,400 $602,800 $14,006 $41,626 $572 $0 ($602,800)$0 ($41,626)$0 ($26,400)$0 $0 $0 ($572) $0 $0 $14,006 $0 $0Projected Surplus/(Deficit) 03/01/2022 Sources of Funds - Projected Uses of Funds - Projected Types of Funds Beginning Balance - 09/30/2021 Earnings Prior Year(s) Levy Year 2020 Projected Tax Sale Receipts Special Taxes Interest - 03/01/2022 Account Transfers Administrative Expense Transfers Debt Service Bond Redemptions/Prepayments Bond Redemption/Prepayments All Other / Non Administrative Expense Levy Year 2021 Prefunding Levy Year 2020 Budget Principal - 03/01/2022 Funds Not Eligible for Levy Surplus Principal Redemption Redemption Premium Property Owner Refunds Remaining Levy Year 2020 Expenses Ending Balance - 03/01/2022 Reserve Fund Requirement Administrative Expenses 7 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No.2003-100 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2021 Maximum Parcel Special Taxes equal $666,790.For purposes of the Abatement Ordinance, subtracting the 2021 Special Tax Requirement of $543,295, results in an abatement of $123,495.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 $2,662.00 $468.34 $2,193.66 Duplex Dwelling Unit $2,179.00 $383.36 $1,795.64 A comparison of the maximum and extended special tax amounts for 2021 and 2020 is shown in Table 5 below. Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 202 1 Levy Year 2020 Percentage Change Maximum Parcel Special Tax Single Family Dwelling Unit $2,662.00 $2,623.00 1.5% Duplex Dwelling Unit $2,179.00 $2,147.00 1.5% Extended Special Tax Single Family Dwelling Unit $2,193.66 $2,153.66 1.9% Duplex Dwelling Unit $1,795.64 $1,762.84 1.9% 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 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com Table 6 : Maximum Parcel Special Taxes Levy Year Collection Year Aggregate1 Per Unit Single Family Duplex 2021 2022 $666,790 $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 10, 2021 Administration Report (Levy Year 2021) 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 2020 Special Tax Receipts As of November 8, 2021, SSA No.2003-100 2020 special tax receipts totaled $533,224.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 10, 2021 Administration Report (Levy Year 2021) 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 Equalized assessed value increased in 2020 to $17,289,474.The average assessed value for a single-family dwelling unit equals $76,352.The average assessed value for a duplex dwelling unit equals $47,386. 11 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No.2003-100 November 10, 2021 Administration Report (Levy Year 2021) 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, 2021, the outstanding principal was $4,942,000. 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 10, 2021 Administration Report (Levy Year 2021) 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 2020 Equalized Assessed Value2 2020 Appraised Value3 Outstanding Bonds4 Value to Lien Ratio $17,289,474 $51,868,422 $4,942,000 10.50:1 Notes: 2.Source: Kendall County. 3.Appraised Value is equal to three times the equalized assessed value. 4.As of September 2, 2021. 13 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No.2003-100 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2020 general ad valorem tax rates for SSA No.2003-100 are shown in Table 10 below. Table 10:2020 Ad Valorem Property Tax Rates Type of Rate Interest Rate City Rates5 Corporate 0.169370% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.148380% Police Pension 0.229070% Garbage 0.000000% Audit 0.005150% Liability Insurance 0.006870% Social Security/IMRF 0.025750% School Crossing Guard 0.003440% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Subtotal 0.588030% Kendall Township5 County 0.623230% Bristol-Kendall Fire Protection District 0.715880% Forest Preserve 0.158200% Junior College #516 0.437750% Yorkville Library 0.277500% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.096710% Kendall Road District 0.246150% School District CU-115 6.956700% Subtotal 9.51212% Total Tax Rate 10.100150% Notes: 5.Source: Kendall County for Tax Code KE015. APPENDIX A United City of Yorkville SSA No.2003-100 Administration Report (Levy Year 2021) FUNDS AND ACCOUNTS APPENDIX B United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2021) APPLICATION OF SPECIAL TAX APPENDIX C United City of Yorkville SSA No.2003-100 Administration Report (Levy Year 2021) APPLICATION OF EARNINGS APPENDIX D United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2021) DEBT SERVICE SCHEDULE APPENDIX E United City of Yorkville SSA No.2003-100 Administration Report (Levy Year 2021) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2021) S PECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICES AREA NUMBER 2003-100 SPECIAL TAX ROLL AND REPORT September 4, 2003 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-100 SPECIAL TAX ROLL AND REPORT Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-100 SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ....................................................................................................................1 II. DEFINITIONS ........................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION ..............................................................................3 A. BOUNDARIES OF SSA NO. 2003-100............................................................................3 B. ANTICIPATED LAND USES .............................................................................................3 IV. SPECIAL SERVICES ..............................................................................................................3 A. GENERAL DESCRIPTION ................................................................................................4 B. ESTIMATED COSTS ........................................................................................................4 C. ALLOCATION.................................................................................................................5 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS .......................................10 V. BOND ASSUMPTIONS..........................................................................................................11 VI. MAXIMUM PARCEL SPECIAL TAX ....................................................................................11 A. DETERMINATION .........................................................................................................11 B. APPLICATION ..............................................................................................................13 C. ESCALATION ...............................................................................................................13 D. TERM ..........................................................................................................................13 E. SPECIAL TAX ROLL AMENDMENT ...............................................................................13 F. OPTIONAL PREPAYMENT .............................................................................................13 G. MANDATORY PREPAYMENT ........................................................................................14 VII. ABATEMENT AND COLLECTION ........................................................................................14 A. ABATEMENT ...............................................................................................................14 B. COLLECTION PROCESS ................................................................................................14 C. ADMINISTRATIVE REVIEW ..........................................................................................15 VIII. AMENDMENTS ....................................................................................................................15 List of Exhibits Exhibit A – Special Tax Roll Exhibit B – Prepayment of the Maximum Parcel Special Tax Special Tax Roll and Report Page 1 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. 2003-54 passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on August 12, 2003 in connection with the proceedings for Special Service Area Number 2003-100 (hereinafter referred to as "SSA No. 2003-100"), this Special Tax Roll and Report of SSA No. 2003-100 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2003-100 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in obtaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2003-100 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Administrator" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2003-100. "Bond Indenture" means the trust indenture and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. Special Tax Roll and Report Page 2 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2003-100, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Council" means the Mayor and City Council, having jurisdiction over SSA No. 2003- 100. "County" means the County of Kendall, Illinois. "Duplex Property" means all Parcels within the boundaries of SSA No. 2003-100 on which the eighty-eight duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined from any Preliminary Plat, or any Final Plat, as applicable. "Dwelling Unit" means a residential dwelling unit. "EDU" means an equivalent dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon a reduction in the anticipated number of Dwelling Units as described more fully in Section VI.G herein and calculated pursuant to Exhibit B attached hereto. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VI that can be collected by the City in any Calendar Year on any Parcel. Maximum Parcel Special Taxes means the amount determined by multiplying the greater of the actual or anticipated number of Duplex Property and Single-family Property Dwelling Units by the applicable Maximum Parcel Special Tax. "Maximum SSA Special Taxes" means the Maximum Parcel Special Taxes plus any additional special taxes levied, in accordance with any supplemental ordinances adopted by the City, that can be collected by the City in any Calendar Year. "Parcel" means a lot or parcel within the boundaries of SSA No. 2003-100 shown on a Final Plat and/or PIN Map. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B attached hereto. "PIN Map" means an official map of the County Assessments Division or other authorized County official designating parcels by permanent index number. Special Tax Roll and Report Page 3 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2003-100 approved by the City, as may be amended. "Single-family Property" means all Parcels within the boundaries of SSA No. 2003-100 on which the two hundred single-family homes have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat, or any Final Plat, as applicable. "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B attached hereto in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit A, as may be amended pursuant to Section VI.E. III. SPECIAL SERVICE AREA DESCRIPTION A. Boundaries of SSA No. 2003-100 SSA No. 2003-100 consists of approximately one hundred sixty-five (165) acres which is generally located south of State Route 71 between State Route 47 to the west and State Route 126 to the east, the legal description for which is attached as Exhibit D of the Establishing Ordinance. B. Anticipated Land Uses SSA No. 2003-100 is anticipated to consist of 200 single-family homes and 88 duplex Dwelling Units. IV. SPECIAL SERVICES SSA No. 2003-100 has been established to finance certain special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth on the following page. Special Tax Roll and Report Page 4 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 A. GENERAL DESCRIPTION The special services that are eligible to be financed by SSA No. 2003-100 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2003-100 (hereinafter referred to as the "Eligible Improvements"). The Eligible Improvements are generally described as follows: • City sanitary sewer facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for sanitary sewer services and other eligible costs; • City water facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for water services and other eligible costs; • City road facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs; • City storm water management facilities including engineering, soil testing and appurtenant work, mass grading and demolition, storm drainage systems and storm sewers, site clearing and tree removal, erosion control measures, landscaping, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs. • Costs for land and easement acquisitions relating to City parks and open space. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2003-100 are presented in Table 1 on the following page. Special Tax Roll and Report Page 5 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS PUBLIC IMPROVEMENT TOTAL COSTS COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2003-100 Sanitary Sewer Facilities $719,442 $308,640 Water Facilities $984,279 $453,943 Road Facilities $3,988,809 $2,353,206 Storm Water Management Facilities $1,953,848 $1,378,365 Parks and Open Space $434,942 $434,942 Grand Total $8,081,320 $4,929,097 C. ALLOCATION Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2003-100 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2003-100 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. 1. BENEFIT AREA The scope of the eligible public improvements is local in nature, and therefore the benefit area includes only that property within SSA No. 2003-100. The public improvements will be located within SSA No. 2003- 100 and will comprise a portion of the system of infrastructure that makes the special services available to the individual Dwelling Units therein, and therefore benefit is conferred to each such Dwelling Unit. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by the Eligible Improvements applies uniformly by land use type. a. SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is Special Tax Roll and Report Page 6 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency’s ("IEPA") criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the applicable IEPA P.E. factor of 3.5 for single- family homes. The IEPA does not publish P.E. factors for duplex dwelling units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for duplex dwelling units. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As the duplex dwelling units are anticipated to average between three and four bedrooms each, the P.E. factor of 3.0 for a three bedroom apartments is used. b. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication, Trip Generation, Sixth Edition, indicates average weekday trips per single-family detached home of 9.57. As with P. E. factors, trip factors for duplex dwelling units are not published in Trip Generation, Sixth Edition. However, Trip Generation, Sixth Edition states that the number of vehicles and residents have a high correlation with the average weekday trips for residential land uses. As vehicle counts are obviously unknown at present, household size is used to estimate the average weekday trips for duplex Dwelling Units. Multiplying the population ratio between a duplex Dwelling Unit and a single-family home of eighty-five and seven- tenths (85.7%), or 3.0 divided by 3.5, by the average weekday trips for single-family homes yields an estimated 8.20 trips for a duplex Dwelling Unit. c. STORM SEWER USAGE Storm sewer facilities are sized based upon estimated storm flows which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "Urban Hydrology for Small Watersheds: TR-55" (the "TR-55 Manual"), the United States Department of Agriculture indicates average "runoff curve numbers" for purposes of measuring storm Special Tax Roll and Report Page 7 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 flows or runoff. The runoff curve equation estimates storm runoff given a particular volume of rainfall. The runoff curve numbers for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within SSA No. 2003-100, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development varies by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The gross density for the Single-family Property in SSA No. 2003-100 is two and one-tenth Dwelling Units to an acre, or 20,743 square feet per lot which, according to the TR-55 Manual, would categorize the Single-family Property in SSA No. 2003-100 as having a development density of 1/2 acre. The TR-55 Manual indicates an impervious ground coverage factor of twenty-five percent (25%) for the development density category of 1/2 acre. Multiplying the twenty-five percent factor by the average residential lot area of approximately 20,488 square feet results in estimated impervious ground area per single family lot of 5,186 square feet. The TR-55 Manual indicates an impervious ground coverage factor of thirty-eight percent (38%) for residential units with a development density of 1/4 acre. Multiplying the gross area, for the Duplex Property in SSA No. 2003-100 of nineteen and nine-tenths acres by the factor of 38% results in estimated aggregate impervious ground area of seven and fifty-seven hundredths (7.57) acres. Dividing this aggregate impervious ground coverage by eighty-eight (88) Dwelling Units yields an estimated impervious ground cover of 3,747 square feet per duplex Dwelling Unit. d. PARKS AND OPEN SPACE Park and open space use is assumed to be a function of household size, given then that the park and open space areas are local in nature and will be utilized by the residents within SSA No. 2003- 100. Single-family and duplex Dwelling Unit household sizes are 3.5 and 3.0, consistent with the P.E. factors discussed above. Multiplying the preceding P.E., trips, impervious area, and household size per single-family home or duplex Dwelling Unit, as applicable, by the respective projected total of 200 single-family homes and 88 duplex Dwelling Units yields the total P.E., trip generation, impervious ground area, and population shown in Table 2 on the following page. Special Tax Roll and Report Page 8 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 TABLE 2 TOTAL P.E., TRIP ENDS, AND IMPERVIOUS AREA SINGLE-FAMILY HOME DUPLEX DWELLING UNIT PUBLIC IMPROVEMENT USAGE FACTOR PER SFH1 TOTAL USAGE FACTOR PER DUP2 TOTAL GRAND TOTAL Sanitary Sewer Facilities 3.5 P.E. 700 Total P.E. (3.5 P.E. x 200) 3.0 P.E. 264 Total P.E. (3.0 P.E. x 88) 964 Grand Total P.E. Water Facilities 3.5 P.E. 700 Total P.E. (3.5 P.E. x 200) 3.0 P.E. 264 Total P.E. (3.0 P.E. x 88) 964 Grand Total P.E. Road Facilities 9.57 Trips 1,914.00 Total Trips (9.57 Trip Ends x 200) 8.20 Trips 721.60 Total Trips (8.20 Trip Ends x 88) 2,635.60 Grand Total Trips Storm Water Management Facilities 5,186 Impervious SF 1,037,143 Total Impervious SF (5,186 SF Impervious Area x 200) 3,747 Impervious SF 329,715 Total Impervious SF (3,747 SF Impervious Area x 88) 1,366,858 Grand Total Impervious SF Parks and Open Space 3.5 Persons 700 Total Persons (3.5 Persons x 200) 3.0 Persons 264 Total Persons (3.0 Persons x 88) 964 Grand Persons 1Single-Family Home 2Duplex Dwelling Unit Special Tax Roll and Report Page 9 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 3. ALLOCATED COSTS Dividing the estimated total cost for each respective category of Eligible Improvements in Table 1 by the total P.E., trips, impervious area, or persons, as applicable, in Table 2 results in Eligible Improvement costs per P.E., trip, impervious square foot, or person as shown in Table 3 below. Multiplying these "unit" costs by the applicable P.E., trip, impervious area, and household size factors for each land use type yields the allocated Eligible Improvements per single-family home and duplex Dwelling Unit shown in Table 4. The estimated Eligible Improvements costs anticipated to be funded by SSA No. 2003-100 is shown in Table 5. Eligible Improvements not funded with bond proceeds will be paid by the developer and are categorized as "Developer's Equity." TABLE 3 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER P.E., TRIP END, AND IMPERVIOUS SF PUBLIC IMPROVEMENT ALLOCATED COST Sanitary Sewer Facilities $746.31 / P.E. ($719,442 / 964 P.E.) Water Facilities $1,021.04 / P.E. ($984,279 / 964 P.E.) Road Facilities $1,513.43 / Trip ($3,988,809 / 2,635.60 Trips) Storm Water Management Facilities $1.43 / Impervious SF ($1,953,848 / 1,366,858 Impervious SF) Parks and Open Space $451.18 / Person. ($434,942 / 964 Persons) Special Tax Roll and Report Page 10 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 TABLE 4 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER SINGLE-FAMILY HOME ALLOCATED COST PUBLIC IMPROVEMENT PER SINGLE-FAMILY HOME PER DUPLEX DWELLING UNIT Sanitary Sewer Facilities $2,612.08 / SFH1 ($746.31 / P.E. x 3.5 P.E. / SFH1) $2,238.93 / DUP2 ($746.31 / P.E. x 3.0 P.E. / DUP2) Water Facilities $3,573.63 / SFH1 ($1,021.04 / P.E. x 3.5 P.E. / SFH1) $3,063.11 / DUP2 ($1,021.04 / P.E. x 3.0 P.E. / DUP2) Road Facilities $14,483.57 / SFH1 ($1,513.43 / Trip x 9.57 Trips / SFH1) $12,410.17 / DUP2 ($1,513.43 / Trip x 8.20 Trips / DUP2) Storm Water Management Facilities $7,412.69 / SFH1 ($1.43 / Impervious SF x 5,186 Impervious SF / SFH1) $5,355.79 / DUP2 ($1.43 / Impervious SF x 3,747 Impervious SF / DUP2) Parks and Open Space $1,579.14 / SFH1 ($451.18 / Person x 3.5 Persons / SFH1) $1,353.55 / DUP2 ($451.18 / Person x 3.0 Persons / DUP2) 1Single-Family Home 2Duplex Dwelling Unit TABLE 5 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA NO. 2003-100 PUBLIC IMPROVEMENT TOTAL SINGLE- FAMILY HOME DUPLEX DWELLING UNIT DEVELOPER'S EQUITY Sanitary Sewer Facilities $308,640 $224,117 $84,524 $410,801 Water Facilities $453,943 $329,627 $124,316 $530,336 Road Facilities $2,353,206 $1,708,923 $644,284 $1,635,602 Storm Water Management Facilities $1,378,365 $1,045,874 $332,491 $575,483 Parks and Open Space $434,942 $315,829 $119,113 $0 Total $4,929,097 $3,624,369 $1,304,728 $3,152,223 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and Special Tax Roll and Report Page 11 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2003-100, using the preceding methodology, is uniform within the single-family home and duplex land use categories and (ii) such allocation results in the same ratio of funded Eligible Improvements between these two land use types, as established in Section VI.A below. V. BOND ASSUMPTIONS It is anticipated that certain of the Eligible Improvements will be financed through the issuance of a single series of bonds. Total authorized bonded indebtedness is $8,000,000. Bonds in the approximate amount of $7,200,000 are anticipated to be issued in August 2003. Issuance costs are estimated to be approximately five percent (5.00%) of the principal amount of the bonds. The bond issue will include a reserve fund equal not more than ten percent (10.00%) of the original principal amount of the bonds and approximately three years of capitalized interest. The term of the bonds is 30 years, with principal amortized over a period of approximately 27 years. Annual debt service payments will increase approximately one and one-half percent (1.50%) annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization (i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. Therefore, the actual bonded indebtedness, and consequently the amount of public improvements financed by SSA No. 2003-100, may increase or decrease depending upon these variables. VI. MAXIMUM PARCEL SPECIAL TAX A. DETERMINATION When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the allocated Eligible Improvement costs for such land uses and (ii) the required Maximum Parcel Special Taxes. In order to measure the relative difference in public improvement costs for each land use type, EDU factors have been calculated. Single-family homes are deemed the typical residential unit and are assigned an EDU factor of 1.00. The EDU factor for the duplex Dwelling Units is equal to the ratio of the funded Eligible Special Tax Roll and Report Page 12 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 Improvements for the duplex Dwelling Units to the funded Eligible Improvements for single-family homes. EDUs are shown in Table 6 below. TABLE 6 EDU FACTORS COST/UNIT EDU FACTOR NO. OF DWELLING UNITS EDUS Single-family Home $18,121.85 1.000 200 units 200.00 Duplex Dwelling Unit $14,826.45 0.818 88 units 71.98 Total 288 units 271.98 The Maximum Parcel Special Tax is derived from the Maximum Parcel Special Taxes, which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) a contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The derivation of the Maximum Parcel Special Tax is shown in Table 7 below. TABLE 7 MAXIMUM PARCEL SPECIAL TAX (LEVIED CALENDAR YEAR 2004 / COLLECTED CALENDAR YEAR 2005) PER DWELLING UNIT TOTAL SINGLE- FAMILY DUPLEX Maximum Parcel Special Taxes $570,896 $419,800 $151,096 Number of EDUs 271.98 200.00 71.98 Maximum Parcel Special Tax / EDU* (Maximum Parcel Special Taxes / Number of EDUs) $2,099 NA NA EDU Factor NA 1.00 0.818 Maximum Parcel Special Tax / DU* (Maximum Parcel Special Tax / EDU x EDU Factor) NA $2,099 $1,717 *Amounts have been rounded to the nearest dollar. The Maximum Parcel Special Tax per EDU is simply computed by dividing the Maximum Parcel Special Taxes by the number of EDUs. Multiplying this amount by the applicable EDU factor yields the Maximum Parcel Special Tax for Single- family Property and Duplex Property. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section IV.C, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the Special Tax Roll and Report Page 13 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 special services render to each Parcel within SSA No. 2003-100 as required pursuant to the Act. B. APPLICATION The Maximum Parcel Special Tax for a Parcel of Single-family Property or Duplex Property which is not located within a Final Plat shall be calculated by multiplying the number of expected single-family and/or duplex Dwelling Units for such Parcel, as determined from the Preliminary Plat in effect as of the September 30 preceding the Calendar Year for which the Special Tax is being extended, by the applicable Maximum Parcel Special Tax determined pursuant to Table 7 above, as increased in accordance with the Section VI.C below. C. ESCALATION The Maximum Parcel Special Tax that has been levied in each subsequent Calendar Year escalates one and one-half percent (1.50%) annually, rounded to the nearest dollar, with such escalation commencing with Calendar Year 2006. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%), which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax extended may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2031 (to be collected in Calendar Year 2032). E. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. F. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit B attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. Special Tax Roll and Report Page 14 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which the such amount shall be valid. G. MANDATORY PREPAYMENT If at any time the Administrator determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Preliminary Plat, Final Plat, or other event which reduces the anticipated number of single-family or duplex Dwelling Units (i.e. 200 and 88, respectively), then a Mandatory Special Tax Prepayment shall be calculated pursuant to Section B of Exhibit B attached hereto. As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. VII. ABATEMENT AND COLLECTION A. ABATEMENT On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2004 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement, and the Maximum Parcel Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated to the extent the amounts so levied exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. Abated in equal percentages means that the amount abated for each Parcel, computed as a percentage of its applicable Maximum Parcel Special Tax, is the same. B. COLLECTION PROCESS With the exception of the Mandatory Special Tax Prepayment, the Special Tax will be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Special Tax. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2003-100. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes. The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien Special Tax Roll and Report Page 15 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Administrator not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Administrator shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Administrator determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax). The decision of the Administrator regarding any error in respect to the Special Tax shall be final. VIII. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2003-100 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\Clients2\Yorkville\SSA 2003-100 (Concord Homes)\SSA Report\Raintree Village SSA Report 5.doc EXHIBIT A SPECIAL TAX ROLL Page 1Levied Maximum Parcel SpecialCalendar Tax Per Dwelling UnitYearSFHDUP2004 $2,099.00 $1,717.002005 $2,099.00 $1,717.002006 $2,130.00 $1,743.002007 $2,162.00 $1,769.002008 $2,194.00 $1,796.002009 $2,227.00 $1,823.002010 $2,260.00 $1,850.002011 $2,294.00 $1,878.002012 $2,328.00 $1,906.002013 $2,363.00 $1,935.002014 $2,398.00 $1,964.002015 $2,434.00 $1,993.002016 $2,471.00 $2,023.002017 $2,508.00 $2,053.002018 $2,546.00 $2,084.002019 $2,584.00 $2,115.002020 $2,623.00 $2,147.002021 $2,662.00 $2,179.002022 $2,702.00 $2,212.002023 $2,743.00 $2,245.002024 $2,784.00 $2,279.002025 $2,826.00 $2,313.002026 $2,868.00 $2,348.002027 $2,911.00 $2,383.002028 $2,955.00 $2,419.002029 $2,999.00 $2,455.002030 $3,044.00 $2,492.002031 $3,090.00 $2,529.00UNITED CITY OF YORKVILLESSA No. 2003-100SPECIAL TAX ROLLCALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031Permanent Index Number05-04-300-022 05-04-400-005 05-09-200-008SFH DUP SFH DUP SFH DUP70220730$14,693.00 $0.00 $46,178.00$0.00 $153,227.00 $0.00$14,693.00 $0.00 $46,178.00$0.00 $153,227.00 $0.00$14,910.00 $0.00 $46,860.00$0.00 $155,490.00 $0.00$15,134.00 $0.00 $47,564.00$0.00 $157,826.00 $0.00$15,358.00 $0.00 $48,268.00$0.00 $160,162.00 $0.00$15,589.00 $0.00 $48,994.00$0.00 $162,571.00 $0.00$15,820.00 $0.00 $49,720.00$0.00 $164,980.00 $0.00$16,058.00 $0.00 $50,468.00$0.00 $167,462.00 $0.00$16,296.00 $0.00 $51,216.00$0.00 $169,944.00 $0.00$16,541.00 $0.00 $51,986.00$0.00 $172,499.00 $0.00$16,786.00 $0.00 $52,756.00$0.00 $175,054.00 $0.00$17,038.00 $0.00 $53,548.00$0.00 $177,682.00 $0.00$17,297.00 $0.00 $54,362.00$0.00 $180,383.00 $0.00$17,556.00 $0.00 $55,176.00$0.00 $183,084.00 $0.00$17,822.00 $0.00 $56,012.00$0.00 $185,858.00 $0.00$18,088.00 $0.00 $56,848.00$0.00 $188,632.00 $0.00$18,361.00 $0.00 $57,706.00$0.00 $191,479.00 $0.00$18,634.00 $0.00 $58,564.00$0.00 $194,326.00 $0.00$18,914.00 $0.00 $59,444.00$0.00 $197,246.00 $0.00$19,201.00 $0.00 $60,346.00$0.00 $200,239.00 $0.00$19,488.00 $0.00 $61,248.00$0.00 $203,232.00 $0.00$19,782.00 $0.00 $62,172.00$0.00 $206,298.00 $0.00$20,076.00 $0.00 $63,096.00$0.00 $209,364.00 $0.00$20,377.00 $0.00 $64,042.00$0.00 $212,503.00 $0.00$20,685.00 $0.00 $65,010.00$0.00 $215,715.00 $0.00$20,993.00 $0.00 $65,978.00$0.00 $218,927.00 $0.00$21,308.00 $0.00 $66,968.00$0.00 $222,212.00 $0.00$21,630.00 $0.00 $67,980.00$0.00 $225,570.00 $0.00 Page 2Levied Maximum Parcel SpecialCalendar Tax Per Dwelling UnitYearSFHDUP2004 $2,099.00 $1,717.002005 $2,099.00 $1,717.002006 $2,130.00 $1,743.002007 $2,162.00 $1,769.002008 $2,194.00 $1,796.002009 $2,227.00 $1,823.002010 $2,260.00 $1,850.002011 $2,294.00 $1,878.002012 $2,328.00 $1,906.002013 $2,363.00 $1,935.002014 $2,398.00 $1,964.002015 $2,434.00 $1,993.002016 $2,471.00 $2,023.002017 $2,508.00 $2,053.002018 $2,546.00 $2,084.002019 $2,584.00 $2,115.002020 $2,623.00 $2,147.002021 $2,662.00 $2,179.002022 $2,702.00 $2,212.002023 $2,743.00 $2,245.002024 $2,784.00 $2,279.002025 $2,826.00 $2,313.002026 $2,868.00 $2,348.002027 $2,911.00 $2,383.002028 $2,955.00 $2,419.002029 $2,999.00 $2,455.002030 $3,044.00 $2,492.002031 $3,090.00 $2,529.00UNITED CITY OF YORKVILLESSA No. 2003-100SPECIAL TAX ROLLCALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031Permanent Index Number05-04-400-011 05-09-200-006 05-03-300-020SFH DUP SFH DUP SFH DUP130130650$27,287.00 $0.00 $27,287.00$0.00 $136,435.00 $0.00$27,287.00 $0.00 $27,287.00$0.00 $136,435.00 $0.00$27,690.00 $0.00 $27,690.00$0.00 $138,450.00 $0.00$28,106.00 $0.00 $28,106.00$0.00 $140,530.00 $0.00$28,522.00 $0.00 $28,522.00$0.00 $142,610.00 $0.00$28,951.00 $0.00 $28,951.00$0.00 $144,755.00 $0.00$29,380.00 $0.00 $29,380.00$0.00 $146,900.00 $0.00$29,822.00 $0.00 $29,822.00$0.00 $149,110.00 $0.00$30,264.00 $0.00 $30,264.00$0.00 $151,320.00 $0.00$30,719.00 $0.00 $30,719.00$0.00 $153,595.00 $0.00$31,174.00 $0.00 $31,174.00$0.00 $155,870.00 $0.00$31,642.00 $0.00 $31,642.00$0.00 $158,210.00 $0.00$32,123.00 $0.00 $32,123.00$0.00 $160,615.00 $0.00$32,604.00 $0.00 $32,604.00$0.00 $163,020.00 $0.00$33,098.00 $0.00 $33,098.00$0.00 $165,490.00 $0.00$33,592.00 $0.00 $33,592.00$0.00 $167,960.00 $0.00$34,099.00 $0.00 $34,099.00$0.00 $170,495.00 $0.00$34,606.00 $0.00 $34,606.00$0.00 $173,030.00 $0.00$35,126.00 $0.00 $35,126.00$0.00 $175,630.00 $0.00$35,659.00 $0.00 $35,659.00$0.00 $178,295.00 $0.00$36,192.00 $0.00 $36,192.00$0.00 $180,960.00 $0.00$36,738.00 $0.00 $36,738.00$0.00 $183,690.00 $0.00$37,284.00 $0.00 $37,284.00$0.00 $186,420.00 $0.00$37,843.00 $0.00 $37,843.00$0.00 $189,215.00 $0.00$38,415.00 $0.00 $38,415.00$0.00 $192,075.00 $0.00$38,987.00 $0.00 $38,987.00$0.00 $194,935.00 $0.00$39,572.00 $0.00 $39,572.00$0.00 $197,860.00 $0.00$40,170.00 $0.00 $40,170.00$0.00 $200,850.00 $0.00 Page 3Levied Maximum Parcel SpecialCalendar Tax Per Dwelling UnitYearSFHDUP2004 $2,099.00 $1,717.002005 $2,099.00 $1,717.002006 $2,130.00 $1,743.002007 $2,162.00 $1,769.002008 $2,194.00 $1,796.002009 $2,227.00 $1,823.002010 $2,260.00 $1,850.002011 $2,294.00 $1,878.002012 $2,328.00 $1,906.002013 $2,363.00 $1,935.002014 $2,398.00 $1,964.002015 $2,434.00 $1,993.002016 $2,471.00 $2,023.002017 $2,508.00 $2,053.002018 $2,546.00 $2,084.002019 $2,584.00 $2,115.002020 $2,623.00 $2,147.002021 $2,662.00 $2,179.002022 $2,702.00 $2,212.002023 $2,743.00 $2,245.002024 $2,784.00 $2,279.002025 $2,826.00 $2,313.002026 $2,868.00 $2,348.002027 $2,911.00 $2,383.002028 $2,955.00 $2,419.002029 $2,999.00 $2,455.002030 $3,044.00 $2,492.002031 $3,090.00 $2,529.00UNITED CITY OF YORKVILLESSA No. 2003-100SPECIAL TAX ROLLCALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031Permanent Index Number05-03-300-018 05-10-100-006 05-10-100-005SFH DUP SFH DUP SFH DUP GRAND3 86 3 2 1 0 TOTAL$6,297.00 $147,662.00 $6,297.00 $3,434.00 $2,099.00 $0.00 $570,896.00$6,297.00 $147,662.00 $6,297.00 $3,434.00 $2,099.00 $0.00 $570,896.00$6,390.00 $149,898.00 $6,390.00 $3,486.00 $2,130.00 $0.00 $579,384.00$6,486.00 $152,134.00 $6,486.00 $3,538.00 $2,162.00 $0.00 $588,072.00$6,582.00 $154,456.00 $6,582.00 $3,592.00 $2,194.00 $0.00 $596,848.00$6,681.00 $156,778.00 $6,681.00 $3,646.00 $2,227.00 $0.00 $605,824.00$6,780.00 $159,100.00 $6,780.00 $3,700.00 $2,260.00 $0.00 $614,800.00$6,882.00 $161,508.00 $6,882.00 $3,756.00 $2,294.00 $0.00 $624,064.00$6,984.00 $163,916.00 $6,984.00 $3,812.00 $2,328.00 $0.00 $633,328.00$7,089.00 $166,410.00 $7,089.00 $3,870.00 $2,363.00 $0.00 $642,880.00$7,194.00 $168,904.00 $7,194.00 $3,928.00 $2,398.00 $0.00 $652,432.00$7,302.00 $171,398.00 $7,302.00 $3,986.00 $2,434.00 $0.00 $662,184.00$7,413.00 $173,978.00 $7,413.00 $4,046.00 $2,471.00 $0.00 $672,224.00$7,524.00 $176,558.00 $7,524.00 $4,106.00 $2,508.00 $0.00 $682,264.00$7,638.00 $179,224.00 $7,638.00 $4,168.00 $2,546.00 $0.00 $692,592.00$7,752.00 $181,890.00 $7,752.00 $4,230.00 $2,584.00 $0.00 $702,920.00$7,869.00 $184,642.00 $7,869.00 $4,294.00 $2,623.00 $0.00 $713,536.00$7,986.00 $187,394.00 $7,986.00 $4,358.00 $2,662.00 $0.00 $724,152.00$8,106.00 $190,232.00 $8,106.00 $4,424.00 $2,702.00 $0.00 $735,056.00$8,229.00 $193,070.00 $8,229.00 $4,490.00 $2,743.00 $0.00 $746,160.00$8,352.00 $195,994.00 $8,352.00 $4,558.00 $2,784.00 $0.00 $757,352.00$8,478.00 $198,918.00 $8,478.00 $4,626.00 $2,826.00 $0.00 $768,744.00$8,604.00 $201,928.00 $8,604.00 $4,696.00 $2,868.00 $0.00 $780,224.00$8,733.00 $204,938.00 $8,733.00 $4,766.00 $2,911.00 $0.00 $791,904.00$8,865.00 $208,034.00 $8,865.00 $4,838.00 $2,955.00 $0.00 $803,872.00$8,997.00 $211,130.00 $8,997.00 $4,910.00 $2,999.00 $0.00 $815,840.00$9,132.00 $214,312.00 $9,132.00 $4,984.00 $3,044.00 $0.00 $828,096.00$9,270.00 $217,494.00 $9,270.00 $5,058.00 $3,090.00 $0.00 $840,552.00 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-100 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit B shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VI.F of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Prior to the Issuance of Bonds Prior to the issuance of Bonds, the Special Tax Bond Prepayment for a Parcel of Single-family Property and Duplex Property shall equal $18,122 or $14,826 per Dwelling Unit, respectively, subject to changes as described in Section IV.D of the Special Tax Roll and Report of SSA No. 2003-100. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family and duplex Dwelling Units for such Parcel, as determined from the Preliminary Plat, by the applicable Special Tax Bond Prepayment per Dwelling Unit. 2. Special Tax Bond Prepayment Subsequent to Issuance of the Bonds Subsequent to the issuance of the Bonds, the Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, and (4) Fees and (b) minus the Reserve Fund Credit, where the terms "Principal," "Premium," "Defeasance," "Fees," and "Reserve Fund Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and equals the quotient derived by dividing (a) the then current Calendar Year Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Calendar Year Maximum Parcel Special Taxes for SSA No. 2003-100, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. B-2 "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less for any Special Tax heretofore paid and which has not been or will not be used for the Special Tax Requirement. "Fees" equal the expenses of SSA No. 2003-100 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the balance in the Reserve Fund (as defined in the Bond Indenture) on the prepayment date multiplied by the quotient used to calculate Principal. Reserve Fund earnings to be applied toward the Special Tax Requirement shall not be considered when computing the Reserve Fund Credit. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the preceding prepayment formula by substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing Principal. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A.2 shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. The sum of the amounts calculated in Section A.1 shall be paid to the City, deposited with the trustee, and used to pay for public improvements in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. The sum of the amounts calculated in A.2 shall be paid to the City, deposited with the trustee, and used to pay and redeem Bonds in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the Administrator shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. B-3 B. MANDATORY PREPAYMENT Pursuant to Section VI.G of the Special Tax Roll Report of SSA No. 2003-100, the Maximum Parcel Special Tax must be prepaid if at any time the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units (i.e. 200 single-family homes and 88 duplex Dwelling Units). The Mandatory Special Tax Prepayment amount will be calculated using the prepayment formula described in Section A.2 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. The amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. APPENDIX G United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2021) 20 2 1 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot Single Family Property 05-03-351-002 $468.34SFD1129$2,662.00 $2,193.66 05-03-351-003 $468.34SFD1130$2,662.00 $2,193.66 05-03-351-004 $468.34SFD1131$2,662.00 $2,193.66 05-03-351-005 $468.34SFD1132$2,662.00 $2,193.66 05-03-351-006 $468.34SFD1133$2,662.00 $2,193.66 05-03-351-007 $468.34SFD1134$2,662.00 $2,193.66 05-03-351-008 $468.34SFD1135$2,662.00 $2,193.66 05-03-351-009 $468.34SFD1136$2,662.00 $2,193.66 05-03-351-010 $468.34SFD1137$2,662.00 $2,193.66 05-03-351-011 $468.34SFD1138$2,662.00 $2,193.66 05-03-352-001 $468.34SFD1206$2,662.00 $2,193.66 05-03-352-002 $468.34SFD1207$2,662.00 $2,193.66 05-03-352-003 $468.34SFD1208$2,662.00 $2,193.66 05-03-352-004 $468.34SFD1209$2,662.00 $2,193.66 05-03-352-006 $468.34SFD1211$2,662.00 $2,193.66 05-03-352-007 $468.34SFD1212$2,662.00 $2,193.66 05-03-352-008 $468.34SFD1192$2,662.00 $2,193.66 05-03-353-001 $468.34SFD1156$2,662.00 $2,193.66 05-03-353-002 $468.34SFD1157$2,662.00 $2,193.66 05-03-353-003 $468.34SFD1158$2,662.00 $2,193.66 05-03-353-004 $468.34SFD1159$2,662.00 $2,193.66 05-03-353-005 $468.34SFD1152$2,662.00 $2,193.66 05-03-353-006 $468.34SFD1153$2,662.00 $2,193.66 05-03-353-007 $468.34SFD1154$2,662.00 $2,193.66 05-03-353-008 $468.34SFD1155$2,662.00 $2,193.66 05-03-354-001 $468.34SFD1139$2,662.00 $2,193.66 05-03-354-002 $468.34SFD1140$2,662.00 $2,193.66 05-03-354-003 $468.34SFD1141$2,662.00 $2,193.66 05-03-354-004 $468.34SFD1142$2,662.00 $2,193.66 05-03-354-005 $468.34SFD1143$2,662.00 $2,193.66 05-04-378-002 $468.34SFD116$2,662.00 $2,193.66 05-04-378-004 $468.34SFD114$2,662.00 $2,193.66 05-04-378-005 $468.34SFD113$2,662.00 $2,193.66 05-04-378-006 $468.34SFD112$2,662.00 $2,193.66 05-04-378-007 $468.34SFD111$2,662.00 $2,193.66 05-04-378-008 $468.34SFD110$2,662.00 $2,193.66 05-04-379-002 $468.34SFD119$2,662.00 $2,193.66 05-04-379-003 $468.34SFD120$2,662.00 $2,193.66 05-04-380-001 $468.34SFD140$2,662.00 $2,193.66 11/8/21 C:\Users\DTA-user2\Documents\Yorkville\Yorkville SSA\Yorkvi 1:55PM Page 1 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 05-04-380-002 $468.34SFD 139 $2,662.00 $2,193.66 05-04-380-004 $468.34SFD 143 $2,662.00 $2,193.66 05-04-380-005 $468.34SFD 142 $2,662.00 $2,193.66 05-04-381-001 $468.34SFD 160 $2,662.00 $2,193.66 05-04-381-002 $468.34SFD 159 $2,662.00 $2,193.66 05-04-381-003 $468.34SFD 158 $2,662.00 $2,193.66 05-04-381-004 $468.34SFD 157 $2,662.00 $2,193.66 05-04-401-012 $468.34SFD 18 $2,662.00 $2,193.66 05-04-401-013 $468.34SFD 17 $2,662.00 $2,193.66 05-04-401-014 $468.34SFD 16 $2,662.00 $2,193.66 05-04-401-015 $468.34SFD 15 $2,662.00 $2,193.66 05-04-401-016 $468.34SFD 14 $2,662.00 $2,193.66 05-04-405-006 $468.34SFD 183 $2,662.00 $2,193.66 05-04-405-007 $468.34SFD 182 $2,662.00 $2,193.66 05-04-405-008 $468.34SFD 181 $2,662.00 $2,193.66 05-04-405-009 $468.34SFD 180 $2,662.00 $2,193.66 05-04-408-001 $468.34SFD 161 $2,662.00 $2,193.66 05-04-408-003 $468.34SFD 163 $2,662.00 $2,193.66 05-04-408-004 $468.34SFD 164 $2,662.00 $2,193.66 05-04-408-005 $468.34SFD 165 $2,662.00 $2,193.66 05-04-435-002 $468.34SFD 1122 $2,662.00 $2,193.66 05-04-435-003 $468.34SFD 1121 $2,662.00 $2,193.66 05-04-435-004 $468.34SFD 1120 $2,662.00 $2,193.66 05-04-435-005 $468.34SFD 1119 $2,662.00 $2,193.66 05-04-435-006 $468.34SFD 1118 $2,662.00 $2,193.66 05-04-436-003 $468.34SFD 1124 $2,662.00 $2,193.66 05-04-436-004 $468.34SFD 1126 $2,662.00 $2,193.66 05-04-436-005 $468.34SFD 1127 $2,662.00 $2,193.66 05-04-436-006 $468.34SFD 1128 $2,662.00 $2,193.66 05-04-437-001 $468.34SFD 1203 $2,662.00 $2,193.66 05-04-437-002 $468.34SFD 1204 $2,662.00 $2,193.66 05-04-437-003 $468.34SFD 1205 $2,662.00 $2,193.66 05-09-205-013 $468.34SFD 1101 $2,662.00 $2,193.66 05-09-205-014 $468.34SFD 1100 $2,662.00 $2,193.66 05-09-205-015 $468.34SFD 199 $2,662.00 $2,193.66 05-09-205-017 $468.34SFD 197 $2,662.00 $2,193.66 05-09-205-018 $468.34SFD 196 $2,662.00 $2,193.66 05-09-205-019 $468.34SFD 195 $2,662.00 $2,193.66 05-09-205-020 $468.34SFD 194 $2,662.00 $2,193.66 05-09-205-022 $468.34SFD 192 $2,662.00 $2,193.66 11/8/21 C:\Users\DTA-user2\Documents\Yorkville\Yorkville SSA\Yorkvi 1:55PM Page 2 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 05-09-205-024 $468.34SFD 190 $2,662.00 $2,193.66 05-09-205-025 $468.34SFD 189 $2,662.00 $2,193.66 05-09-205-026 $468.34SFD 188 $2,662.00 $2,193.66 05-09-205-028 $468.34SFD 186 $2,662.00 $2,193.66 05-09-205-029 $468.34SFD 185 $2,662.00 $2,193.66 05-09-205-030 $468.34SFD 184 $2,662.00 $2,193.66 05-09-207-002 $468.34SFD 122 $2,662.00 $2,193.66 05-09-207-004 $468.34SFD 124 $2,662.00 $2,193.66 05-09-207-005 $468.34SFD 125 $2,662.00 $2,193.66 05-09-207-006 $468.34SFD 126 $2,662.00 $2,193.66 05-09-207-007 $468.34SFD 127 $2,662.00 $2,193.66 05-09-207-009 $468.34SFD 130 $2,662.00 $2,193.66 05-09-208-001 $468.34SFD 137 $2,662.00 $2,193.66 05-09-208-002 $468.34SFD 136 $2,662.00 $2,193.66 05-09-208-003 $468.34SFD 135 $2,662.00 $2,193.66 05-09-208-004 $468.34SFD 134 $2,662.00 $2,193.66 05-09-208-005 $468.34SFD 133 $2,662.00 $2,193.66 05-09-208-006 $468.34SFD 132 $2,662.00 $2,193.66 05-09-208-007 $468.34SFD 131 $2,662.00 $2,193.66 05-09-208-008 $468.34SFD 150 $2,662.00 $2,193.66 05-09-208-009 $468.34SFD 149 $2,662.00 $2,193.66 05-09-208-010 $468.34SFD 148 $2,662.00 $2,193.66 05-09-208-011 $468.34SFD 147 $2,662.00 $2,193.66 05-09-208-012 $468.34SFD 146 $2,662.00 $2,193.66 05-09-208-013 $468.34SFD 145 $2,662.00 $2,193.66 05-09-208-014 $468.34SFD 144 $2,662.00 $2,193.66 05-09-209-002 $468.34SFD 172 $2,662.00 $2,193.66 05-09-209-003 $468.34SFD 173 $2,662.00 $2,193.66 05-09-209-004 $468.34SFD 174 $2,662.00 $2,193.66 05-09-209-005 $468.34SFD 175 $2,662.00 $2,193.66 05-09-210-001 $468.34SFD 166 $2,662.00 $2,193.66 05-09-210-002 $468.34SFD 167 $2,662.00 $2,193.66 05-09-210-003 $468.34SFD 168 $2,662.00 $2,193.66 05-09-210-004 $468.34SFD 169 $2,662.00 $2,193.66 05-09-210-005 $468.34SFD 170 $2,662.00 $2,193.66 05-09-210-007 $468.34SFD 152 $2,662.00 $2,193.66 05-09-210-008 $468.34SFD 153 $2,662.00 $2,193.66 05-09-210-009 $468.34SFD 154 $2,662.00 $2,193.66 05-09-210-010 $468.34SFD 155 $2,662.00 $2,193.66 05-09-210-011 $468.34SFD 156 $2,662.00 $2,193.66 11/8/21 C:\Users\DTA-user2\Documents\Yorkville\Yorkville SSA\Yorkvi 1:55PM Page 3 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 05-09-211-001 $468.34SFD 176 $2,662.00 $2,193.66 05-09-211-002 $468.34SFD 177 $2,662.00 $2,193.66 05-09-211-003 $468.34SFD 178 $2,662.00 $2,193.66 05-09-211-004 $468.34SFD 179 $2,662.00 $2,193.66 05-09-211-005 $468.34SFD 1107 $2,662.00 $2,193.66 05-09-211-006 $468.34SFD 1108 $2,662.00 $2,193.66 05-09-211-007 $468.34SFD 1109 $2,662.00 $2,193.66 05-09-225-001 $468.34SFD 1102 $2,662.00 $2,193.66 05-09-225-002 $468.34SFD 1103 $2,662.00 $2,193.66 05-09-226-001 $468.34SFD 1104 $2,662.00 $2,193.66 05-09-227-001 $468.34SFD 1112 $2,662.00 $2,193.66 05-09-227-002 $468.34SFD 1113 $2,662.00 $2,193.66 05-09-227-003 $468.34SFD 1114 $2,662.00 $2,193.66 05-09-227-004 $468.34SFD 1115 $2,662.00 $2,193.66 05-09-227-005 $468.34SFD 1116 $2,662.00 $2,193.66 05-09-227-006 $468.34SFD 1117 $2,662.00 $2,193.66 05-09-228-001 $468.34SFD 1202 $2,662.00 $2,193.66 05-09-228-002 $468.34SFD 1201 $2,662.00 $2,193.66 05-09-228-003 $468.34SFD 1200 $2,662.00 $2,193.66 05-09-229-001 $468.34SFD 1180 $2,662.00 $2,193.66 05-09-229-002 $468.34SFD 1181 $2,662.00 $2,193.66 05-09-229-003 $468.34SFD 1182 $2,662.00 $2,193.66 05-09-229-004 $468.34SFD 1177 $2,662.00 $2,193.66 05-09-229-005 $468.34SFD 1178 $2,662.00 $2,193.66 05-09-229-006 $468.34SFD 1179 $2,662.00 $2,193.66 05-10-101-001 $468.34SFD 1199 $2,662.00 $2,193.66 05-10-101-002 $468.34SFD 1198 $2,662.00 $2,193.66 05-10-101-003 $468.34SFD 1197 $2,662.00 $2,193.66 05-10-101-004 $468.34SFD 1196 $2,662.00 $2,193.66 05-10-101-005 $468.34SFD 1195 $2,662.00 $2,193.66 05-10-101-006 $468.34SFD 1194 $2,662.00 $2,193.66 05-10-101-007 $468.34SFD 1193 $2,662.00 $2,193.66 05-10-102-001 $468.34SFD 1183 $2,662.00 $2,193.66 05-10-102-002 $468.34SFD 1184 $2,662.00 $2,193.66 05-10-102-003 $468.34SFD 1185 $2,662.00 $2,193.66 05-10-102-004 $468.34SFD 1186 $2,662.00 $2,193.66 05-10-102-005 $468.34SFD 1187 $2,662.00 $2,193.66 05-10-102-006 $468.34SFD 1188 $2,662.00 $2,193.66 05-10-102-007 $468.34SFD 1189 $2,662.00 $2,193.66 05-10-102-008 $468.34SFD 1190 $2,662.00 $2,193.66 11/8/21 C:\Users\DTA-user2\Documents\Yorkville\Yorkville SSA\Yorkvi 1:55PM Page 4 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 05-10-102-009 $468.34SFD 1191 $2,662.00 $2,193.66 05-10-102-010 $468.34SFD 1165 $2,662.00 $2,193.66 05-10-102-011 $468.34SFD 1166 $2,662.00 $2,193.66 05-10-102-012 $468.34SFD 1167 $2,662.00 $2,193.66 05-10-102-013 $468.34SFD 1168 $2,662.00 $2,193.66 05-10-102-014 $468.34SFD 1169 $2,662.00 $2,193.66 05-10-102-015 $468.34SFD 1170 $2,662.00 $2,193.66 05-10-102-016 $468.34SFD 1171 $2,662.00 $2,193.66 05-10-102-017 $468.34SFD 1172 $2,662.00 $2,193.66 05-10-102-018 $468.34SFD 1173 $2,662.00 $2,193.66 05-10-102-019 $468.34SFD 1174 $2,662.00 $2,193.66 05-10-102-020 $468.34SFD 1175 $2,662.00 $2,193.66 05-10-102-021 $468.34SFD 1176 $2,662.00 $2,193.66 05-10-103-002 $468.34SFD 1161 $2,662.00 $2,193.66 05-10-103-003 $468.34SFD 1162 $2,662.00 $2,193.66 05-10-103-004 $468.34SFD 1163 $2,662.00 $2,193.66 05-10-103-005 $468.34SFD 1164 $2,662.00 $2,193.66 05-10-103-006 $468.34SFD 1147 $2,662.00 $2,193.66 05-10-103-007 $468.34SFD 1148 $2,662.00 $2,193.66 05-10-103-008 $468.34SFD 1149 $2,662.00 $2,193.66 05-10-103-009 $468.34SFD 1150 $2,662.00 $2,193.66 05-10-103-010 $468.34SFD 1151 $2,662.00 $2,193.66 05-10-104-001 $468.34SFD 1144 $2,662.00 $2,193.66 05-10-104-002 $468.34SFD 1145 $2,662.00 $2,193.66 Subtotal $401,439.78183 $85,706.22$487,146.00 Duplex Property 05-03-354-007 $766.72DUP 2234 $4,358.00 $3,591.28 05-03-354-008 $766.72DUP 2235 $4,358.00 $3,591.28 05-03-354-009 $383.36DUP 1233 $2,179.00 $1,795.64 05-03-354-010 $383.36DUP 1233 $2,179.00 $1,795.64 05-03-355-005 $383.36DUP 1 $2,179.00 $1,795.64 05-03-355-006 $383.36DUP 1 $2,179.00 $1,795.64 05-03-355-007 $383.36DUP 1 $2,179.00 $1,795.64 05-03-355-008 $383.36DUP 1 $2,179.00 $1,795.64 05-03-355-009 $383.36DUP 1 $2,179.00 $1,795.64 05-03-355-010 $383.36DUP 1 $2,179.00 $1,795.64 05-03-355-011 $383.36DUP 1230 $2,179.00 $1,795.64 05-03-375-015 $383.36DUP 1221 $2,179.00 $1,795.64 05-03-375-016 $383.36DUP 1221 $2,179.00 $1,795.64 05-03-375-017 $383.36DUP 1223 $2,179.00 $1,795.64 11/8/21 C:\Users\DTA-user2\Documents\Yorkville\Yorkville SSA\Yorkvi 1:55PM Page 5 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 05-03-375-018 $383.36DUP 1223 $2,179.00 $1,795.64 05-03-375-019 $383.36DUP 1222 $2,179.00 $1,795.64 05-03-375-020 $383.36DUP 1222 $2,179.00 $1,795.64 05-03-375-021 $383.36DUP 1224 $2,179.00 $1,795.64 05-03-375-022 $383.36DUP 1224 $2,179.00 $1,795.64 05-03-375-023 $383.36DUP 1225 $2,179.00 $1,795.64 05-03-375-024 $383.36DUP 1225 $2,179.00 $1,795.64 05-03-375-025 $383.36DUP 1226 $2,179.00 $1,795.64 05-03-375-026 $383.36DUP 1226 $2,179.00 $1,795.64 05-03-375-027 $383.36DUP 1 $2,179.00 $1,795.64 05-03-375-028 $383.36DUP 1 $2,179.00 $1,795.64 05-03-375-029 $383.36DUP 1 $2,179.00 $1,795.64 05-03-375-030 $383.36DUP 1 $2,179.00 $1,795.64 05-03-375-031 $383.36DUP 1 $2,179.00 $1,795.64 05-03-375-032 $383.36DUP 1 $2,179.00 $1,795.64 05-03-375-033 $383.36DUP 1 $2,179.00 $1,795.64 05-03-375-034 $383.36DUP 1 $2,179.00 $1,795.64 05-03-376-013 $383.36DUP 1260 $2,179.00 $1,795.64 05-03-376-014 $383.36DUP 1260 $2,179.00 $1,795.64 05-03-376-015 $383.36DUP 1259 $2,179.00 $1,795.64 05-03-376-016 $383.36DUP 1259 $2,179.00 $1,795.64 05-03-376-017 $383.36DUP 1258 $2,179.00 $1,795.64 05-03-376-019 $383.36DUP 1257 $2,179.00 $1,795.64 05-03-376-020 $383.36DUP 1257 $2,179.00 $1,795.64 05-03-376-021 $383.36DUP 1252 $2,179.00 $1,795.64 05-03-376-022 $383.36DUP 1252 $2,179.00 $1,795.64 05-03-376-023 $383.36DUP 1254 $2,179.00 $1,795.64 05-03-376-024 $383.36DUP 1254 $2,179.00 $1,795.64 05-03-376-025 $383.36DUP 1255 $2,179.00 $1,795.64 05-03-376-026 $383.36DUP 1255 $2,179.00 $1,795.64 05-03-376-027 $383.36DUP 1 $2,179.00 $1,795.64 05-03-376-028 $383.36DUP 1 $2,179.00 $1,795.64 05-03-376-029 $383.36DUP 1 $2,179.00 $1,795.64 05-03-376-030 $383.36DUP 1 $2,179.00 $1,795.64 05-03-376-033 $383.36DUP 1 $2,179.00 $1,795.64 05-03-376-034 $383.36DUP 1 $2,179.00 $1,795.64 05-03-376-035 $383.36DUP 1 $2,179.00 $1,795.64 05-03-376-036 $383.36DUP 1 $2,179.00 $1,795.64 05-03-377-001 $766.72DUP 2241 $4,358.00 $3,591.28 05-03-377-002 $766.72DUP 2242 $4,358.00 $3,591.28 11/8/21 C:\Users\DTA-user2\Documents\Yorkville\Yorkville SSA\Yorkvi 1:55PM Page 6 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 05-03-377-003 $766.72DUP2243$4,358.00 $3,591.28 05-03-377-004 $766.72DUP2244$4,358.00 $3,591.28 05-03-377-009 $383.36DUP1$2,179.00 $1,795.64 05-03-377-010 $383.36DUP1$2,179.00 $1,795.64 05-03-377-011 $383.36DUP1$2,179.00 $1,795.64 05-03-377-012 $383.36DUP1$2,179.00 $1,795.64 05-03-377-013 $383.36DUP1$2,179.00 $1,795.64 05-03-377-014 $383.36DUP1$2,179.00 $1,795.64 05-03-377-016 $383.36DUP1$2,179.00 $1,795.64 05-03-378-001 $766.72DUP2236$4,358.00 $3,591.28 05-03-378-002 $766.72DUP2237$4,358.00 $3,591.28 05-03-378-004 $383.36DUP1238$2,179.00 $1,795.64 05-03-378-005 $383.36DUP1238$2,179.00 $1,795.64 05-10-125-002 $766.72DUP2240$4,358.00 $3,591.28 05-10-125-004 $383.36DUP1239$2,179.00 $1,795.64 05-10-125-005 $383.36DUP1239$2,179.00 $1,795.64 Subtotal $141,855.5679 $30,285.44$172,141.00 Prepaid Property Single Family Property 05-09-207-001 $2,662.00PREPAY1121$2,662.00 $0.00 05-09-210-006 $2,662.00PREPAY1151$2,662.00 $0.00 Subtotal $0.002 $5,324.00$5,324.00 Prepaid Property Duplex Property 05-03-376-032 $2,179.00PREPAY21251$2,179.00 $0.00 Subtotal $0.001 $2,179.00$2,179.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $543,295.34265 $123,494.66$666,790.00 11/8/21 C:\Users\DTA-user2\Documents\Yorkville\Yorkville SSA\Yorkvi 1:55PM 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, DTA (formerly known as David Taussig & Associates). Special Service No. 2003-101 (Windett Ridge) Tax Classification 2021 Levy 2020 Levy % Change Maximum Parcel Amount Single Family $ 2,505.00 $ 2,468.00 1.50% Extended Parcel Amounts Single Family $ 2,029.86 $ 1,977.20 2.66% As noted above, extended (actual) 2021 tax levy amounts will increase by 2.7% for single family parcels in comparison with the previous year. Taken in aggregate, these parcels will yield special service area property taxes totaling $482,175.78 (out of a maximum amount of $601,200.00 – with $119,024.22 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 10, 2021 Subject: SSA No. 2003-101 Windett Ridge – Tax Abatement Ordinance No. 2021-____ Page 1 Ordinance No. 2021-_____ 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 2021 for the Bonds is $482,175.78 and the 2021 Levy for Special Taxes is $482,175.78 (which complies with the Kendall County tax billing Ordinance No. 2021-____ Page 2 requirement of rounding the per parcel special tax up to the nearest even cent on single family property). Section 2. Of the $601,200.00 of Special Taxes levied for calendar year 2021 pursuant to Section 6 of the Bond Ordinance $119,024.22 of such Special Taxes is hereby abated resulting in a 2021 calendar year levy of $482,175.78. Section 3. It is the duty of the County Clerk of Kendall County to abate those taxes as provided in Section 2 of this Ordinance. Section 4. The City Council of the City hereby approves the United City of Yorkville Special Service Area Number 2003-101 Administration Report Levy Year 2021 dated November 10, 2021, prepared by DTA, Inc. and the 2021 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. 2021-____ Page 3 PASSED by the City Council of the City this __________ ___, 2021. KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ City Clerk SIGNED by the Mayor this __________ ___, 2021. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2021. 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 202 1 ) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003 -101 November 10, 2021 www.FinanceDTA.com 5000 Birch Street, Suite 3000 Newport Beach, CA 92660 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 20 21 ) 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 2020 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 2021 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2003-101 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com INTRODUCTION This report calculates the 2021 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 10,2021 Administration Report (Levy Year 2021) 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 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No.2003-101 2021 Special Tax Requirement is equal to $482,176.As shown in Table 1 below, the 2021 Special Tax Requirement is equal to the sum of the Series 2019 debt service for the bond year ending March 1, 2023, estimated administrative expenses, estimated delinquencies, and reserve fund replenishment. Table 1:202 1 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus $0 Earnings $0 Special Taxes Billed $474,941 Delinquency Contingency $7,233 Subtotal $482,174 Uses of Funds Debt Service Interest -09/01/2022 ($74,594) Interest -03/01/2023 ($74,594) Principal -03/01/2023 ($305,000) Administrative Expenses ($20,753) Delinquent Special Taxes ($7,233) Subtotal ($482,174) Projected Surplus/(Deficit)-03/01/2022 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2003-101 November 10,2021 Administration Report (Levy Year 2021) 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, 2021,is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2003-101 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com Table 2:Series 20 20 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 -10/1/2020 $1,878 $0 $521,000 $124,561 $16 Bond Proceeds $0 $0 $0 $0 $0 Earnings $0 $0 $32 $12 $0 Special Taxes Prior Year(s)$0 $0 $0 $248,239 $0 Levy Year 2020 $0 $0 $0 $469,596 $0 Prepayment Receipts $0 $0 $0 $0 $0 Uses of Funds -Actual Account Transfers $14,435 $0 ($1,986)($14,354)$1,906 Administrative Expense Transfers Fiscal Year 2020 Prefunding $0 $0 $0 $0 $17,983 Fiscal Year 2020 Budget $0 $0 $0 $0 $0 Debt Service Interest -03/01/2021 $0 $0 $0 ($83,416)$0 Principal -03/01/2021 $0 $0 $0 ($275,000)$0 Interest -09/01/2021 $0 $0 $0 ($78,944)$0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 ($19,546) Refund to Property Owners $0 $0 $0 $0 $0 Administrative Expenses ($15,040)$0 $0 ($7)$0 Ending Balance -09/30/2021 $1,273 $0 $519,045 $390,685 $359 The calculation of the estimated 2022 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 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com Table 3:Estimated 20 22 Bond Year -End Fund Balances (10 /01/202 1 through 03/01/2022) Types of Funds Administrative Expense Fund Cost of Issuance Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds -Projected Beginning Balance -09/30/2021 $1,273 $0 $519,045 $390,685 $359 Earnings $0 $0 $0 $0 $0 Special Taxes Prior Year(s)$0 $0 $0 $0 $0 Levy Year 2020 $0 $0 $0 $1,058 $0 Uses of Funds -Projected Account Transfers Bond Redemptions/Prepayments $0 $0 $0 $0 $0 All-Other / Non-Administrative Expense $0 ($0)$1,955 ($1,955)$0 Administrative Expense Transfers Levy Year 2021 Prefunding $5,804 $0 $0 ($5,804)$0 Levy Year 2020 Budget $15,040 $0 $0 ($15,040)$0 Debt Service Principal -03/01/2022 $0 $0 $0 ($290,000)$0 Interest -03/01/2022 $0 $0 $0 ($78,944)$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 2020 Expenses ($15,040)$0 $0 $0 $0 Ending Balance -03/01/2022 $7,077 $0 $521,000 $0 $359 Reserve Fund Requirement $0 $0 ($521,000)$0 $0 Funds Not Eligible for Levy Surplus ($7,077)$0 $0 $0 ($359) Projected Surplus/(Deficit) 03/01/202 2 $0 $0 $0 $0 $0 7 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2003-101 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2021 Maximum Parcel Special Taxes equal $601,200.Subtracting the 2021 Special Tax Requirement of $482,176, results in an abatement of $119,024.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 $2,505.00 $475.14 $2,029.86 Single Family Detached -Partial (54.14% Remaining)$1,356.21 $257.25 $1,098.96 Single Family Dwelling Unit -Prepaid $2,505.00 $2,505.00 $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 2021 and 2020 is shown in Table 5 below. Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 202 1 Levy Year 2020 Percentage Change Maximum Parcel Special Tax Single Family Dwelling Unit $2,505.00 $2,468.00 1.5% Extended Special Tax Single Family Dwelling Unit $2,029.86 $1,977.20 2.7% Single Family Detached -Partial (54.14% Remaining)$1,098.96 $1,070.46 2.7% 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 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com Table 6 : Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Single Family Unit 2021 2022 $601,200 $2,505 2022 2023 $605,234 $2,543 2023 2024 $614,278 $2,581 2024 2025 $623,560 $2,620 2025 2026 $632,842 $2,659 2026 2027 $642,362 $2,699 2027 2028 $651,882 $2,739 2028 2029 $661,640 $2,780 2029 2030 $671,636 $2,822 2030 2031 $681,632 $2,864 9 SECTION V PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No. 2003-101 November 10,2021 Administration Report (Levy Year 2021) 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 2020 Special Tax Receipts As of November 10, 2021, SSA No.2003-101 2020 special tax receipts totaled $471,644. There are no delinquent special taxes. B Tax Sales and Foreclosure s 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 10,2021 Administration Report (Levy Year 2021) 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 Equalized assessed value increased in 2020 to $16,966,310.The average assessed value per developed single-family dwelling unit was $75,364. 11 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No. 2003-101 November 10,2021 Administration Report (Levy Year 2021) 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, 2021, the outstanding principal was $4,646,000.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,$1,783,000 of the Series 2003 Bonds have been 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 $10,000 June 1, 2021 $19,000 Total Redeemed $1,783,000 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 10,2021 Administration Report (Levy Year 2021) 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 2020 Equalized Assessed Value3 2020 Appraised Value4 Outstanding Bonds5 Value to Lien Ratio $16,966,310 $50,898,930 $4,646,000 10.96:1 Notes: 2.Source: Kendall County 3.Appraised Value is equal to three times the equalized assessed value. 4.As of September 2, 2021. 13 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2003-101 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2020 general ad valorem tax rates for SSA No.2003-101 are shown in Table 10 below. Table 10:2020 Ad Valorem Property Tax Rates5 Type of Rate Interest Rate City Rates5 Corporate 0.169370% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.148380% Police Pension 0.229070% Garbage 0.000000% Audit 0.005150% Liability Insurance 0.006870% Social Security/IMRF 0.025750% School Crossing Guard 0.003440% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Subtotal 0.588030% Kendall Township5 County 0.623230% Bristol-Kendall Fire Protection District 0.715880% Forest Preserve 0.158200% Junior College #516 0.437750% Yorkville Library 0.277500% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.096710% Kendall Road District 0.246150% School District CU-115 6.956700% Subtotal 9.51212% Total Tax Rate 10.100150% Notes: 5.Source: Kendall County, for Tax Codes KE016. APPENDIX A United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2021) FUNDS AND ACCOUNTS APPENDIX B United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2021) APPLICATION OF SPECIAL TAX APPENDIX C United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2021) APPLICATION OF EARNINGS APPENDIX D United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2021) DEBT SERVICE SCHEDULE APPENDIX E United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2021) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2021) 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 2021) 20 2 1 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot Single Family Property 05-09-159-001 $475.14SFD1 $2,029.86$2,505.0030 05-09-159-003 $475.14SFD1 $2,029.86$2,505.0032 05-09-159-006 $475.14SFD1 $2,029.86$2,505.0035 05-09-159-007 $475.14SFD1 $2,029.86$2,505.0036 05-09-160-001 $475.14SFD1 $2,029.86$2,505.001 05-09-160-002 $475.14SFD1 $2,029.86$2,505.002 05-09-177-002 $475.14SFD1 $2,029.86$2,505.0029 05-09-177-005 $475.14SFD1 $2,029.86$2,505.0026 05-09-177-008 $475.14SFD1 $2,029.86$2,505.0023 05-09-178-001 $475.14SFD1 $2,029.86$2,505.0037 05-09-178-002 $475.14SFD1 $2,029.86$2,505.0038 05-09-178-004 $475.14SFD1 $2,029.86$2,505.0040 05-09-178-006 $475.14SFD1 $2,029.86$2,505.0042 05-09-178-007 $475.14SFD1 $2,029.86$2,505.0043 05-09-178-008 $475.14SFD1 $2,029.86$2,505.0044 05-09-179-004 $475.14SFD1 $2,029.86$2,505.0017 05-09-179-005 $475.14SFD1 $2,029.86$2,505.0016 05-09-179-006 $475.14SFD1 $2,029.86$2,505.0015 05-09-179-007 $475.14SFD1 $2,029.86$2,505.0014 05-09-179-008 $475.14SFD1 $2,029.86$2,505.0013 05-09-179-009 $475.14SFD1 $2,029.86$2,505.0012 05-09-179-010 $475.14SFD1 $2,029.86$2,505.0011 05-09-179-011 $475.14SFD1 $2,029.86$2,505.0010 05-09-179-012 $475.14SFD1 $2,029.86$2,505.009 05-09-179-013 $475.14SFD1 $2,029.86$2,505.008 05-09-179-014 $475.14SFD1 $2,029.86$2,505.007 05-09-179-015 $475.14SFD1 $2,029.86$2,505.006 05-09-179-016 $475.14SFD1 $2,029.86$2,505.005 05-09-179-017 $475.14SFD1 $2,029.86$2,505.004 05-09-179-018 $475.14SFD1 $2,029.86$2,505.003 05-09-180-001 $475.14SFD1 $2,029.86$2,505.00216 05-09-180-002 $475.14SFD1 $2,029.86$2,505.00217 05-09-180-003 $475.14SFD1 $2,029.86$2,505.00218 05-09-180-005 $475.14SFD1 $2,029.86$2,505.00220 05-09-180-006 $475.14SFD1 $2,029.86$2,505.00221 05-09-180-007 $475.14SFD1 $2,029.86$2,505.00222 05-09-180-008 $475.14SFD1 $2,029.86$2,505.00223 05-09-180-009 $475.14SFD1 $2,029.86$2,505.00224 05-09-180-010 $475.14SFD1 $2,029.86$2,505.00225 11/8/21 10:10AM Page 1 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 05-09-181-001 $475.14SFD 1 $2,029.86$2,505.00195 05-09-181-002 $475.14SFD 1 $2,029.86$2,505.00196 05-09-181-003 $475.14SFD 1 $2,029.86$2,505.00197 05-09-181-004 $475.14SFD 1 $2,029.86$2,505.00198 05-09-181-006 $475.14SFD 1 $2,029.86$2,505.00200 05-09-181-008 $475.14SFD 1 $2,029.86$2,505.00202 05-09-181-010 $475.14SFD 1 $2,029.86$2,505.00204 05-09-181-011 $475.14SFD 1 $2,029.86$2,505.00182 05-09-181-012 $475.14SFD 1 $2,029.86$2,505.00183 05-09-181-013 $475.14SFD 1 $2,029.86$2,505.00184 05-09-181-014 $475.14SFD 1 $2,029.86$2,505.00185 05-09-181-015 $475.14SFD 1 $2,029.86$2,505.00192 05-09-181-016 $475.14SFD 1 $2,029.86$2,505.00193 05-09-181-017 $475.14SFD 1 $2,029.86$2,505.00194 05-09-182-002 $475.14SFD 1 $2,029.86$2,505.0045 05-09-182-003 $475.14SFD 1 $2,029.86$2,505.0046 05-09-182-004 $475.14SFD 1 $2,029.86$2,505.0047 05-09-182-005 $475.14SFD 1 $2,029.86$2,505.0048 05-09-182-006 $475.14SFD 1 $2,029.86$2,505.0049 05-09-182-007 $475.14SFD 1 $2,029.86$2,505.0050 05-09-182-008 $475.14SFD 1 $2,029.86$2,505.0051 05-09-182-011 $475.14SFD 1 $2,029.86$2,505.0054 05-09-182-012 $475.14SFD 1 $2,029.86$2,505.0055 05-09-182-015 $475.14SFD 1 $2,029.86$2,505.0058 05-09-182-016 $475.14SFD 1 $2,029.86$2,505.0059 05-09-251-001 $475.14SFD 1 $2,029.86$2,505.0060 05-09-251-002 $475.14SFD 1 $2,029.86$2,505.0061 05-09-251-003 $475.14SFD 1 $2,029.86$2,505.0062 05-09-251-004 $475.14SFD 1 $2,029.86$2,505.0063 05-09-251-006 $475.14SFD 1 $2,029.86$2,505.0065 05-09-251-007 $475.14SFD 1 $2,029.86$2,505.0066 05-09-251-008 $475.14SFD 1 $2,029.86$2,505.0067 05-09-252-001 $475.14SFD 1 $2,029.86$2,505.0068 05-09-252-004 $475.14SFD 1 $2,029.86$2,505.0071 05-09-252-005 $475.14SFD 1 $2,029.86$2,505.0072 05-09-252-006 $475.14SFD 1 $2,029.86$2,505.0073 05-09-253-001 $475.14SFD 1 $2,029.86$2,505.0074 05-09-254-001 $475.14SFD 1 $2,029.86$2,505.00191 05-09-254-002 $475.14SFD 1 $2,029.86$2,505.00190 11/8/21 10:10AM Page 2 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 05-09-254-003 $475.14SFD 1 $2,029.86$2,505.00189 05-09-254-004 $475.14SFD 1 $2,029.86$2,505.00188 05-09-254-006 $475.14SFD 1 $2,029.86$2,505.00186 05-09-255-001 $475.14SFD 1 $2,029.86$2,505.00181 05-09-255-002 $475.14SFD 1 $2,029.86$2,505.00180 05-09-255-004 $475.14SFD 1 $2,029.86$2,505.00178 05-09-255-005 $475.14SFD 1 $2,029.86$2,505.00177 05-09-255-007 $475.14SFD 1 $2,029.86$2,505.00175 05-09-255-008 $475.14SFD 1 $2,029.86$2,505.00174 05-09-255-009 $475.14SFD 1 $2,029.86$2,505.00173 05-09-255-010 $475.14SFD 1 $2,029.86$2,505.00172 05-09-255-011 $475.14SFD 1 $2,029.86$2,505.00171 05-09-255-012 $475.14SFD 1 $2,029.86$2,505.00170 05-09-255-013 $475.14SFD 1 $2,029.86$2,505.00169 05-09-255-014 $475.14SFD 1 $2,029.86$2,505.00168 05-09-255-015 $475.14SFD 1 $2,029.86$2,505.00167 05-09-255-016 $475.14SFD 1 $2,029.86$2,505.00215 05-09-255-017 $475.14SFD 1 $2,029.86$2,505.00214 05-09-255-019 $475.14SFD 1 $2,029.86$2,505.00212 05-09-255-020 $475.14SFD 1 $2,029.86$2,505.00211 05-09-255-021 $475.14SFD 1 $2,029.86$2,505.00210 05-09-255-022 $475.14SFD 1 $2,029.86$2,505.00209 05-09-255-023 $475.14SFD 1 $2,029.86$2,505.00208 05-09-255-024 $475.14SFD 1 $2,029.86$2,505.00207 05-09-255-025 $475.14SFD 1 $2,029.86$2,505.00206 05-09-255-026 $475.14SFD 1 $2,029.86$2,505.00205 05-09-256-002 $475.14SFD 1 $2,029.86$2,505.00228 05-09-256-003 $475.14SFD 1 $2,029.86$2,505.00229 05-09-256-004 $475.14SFD 1 $2,029.86$2,505.00230 05-09-256-005 $475.14SFD 1 $2,029.86$2,505.00231 05-09-258-001 $475.14SFD 1 $2,029.86$2,505.00160 05-09-258-002 $475.14SFD 1 $2,029.86$2,505.00159 05-09-258-003 $475.14SFD 1 $2,029.86$2,505.00158 05-09-258-004 $475.14SFD 1 $2,029.86$2,505.00157 05-09-276-001 $475.14SFD 1 $2,029.86$2,505.0075 05-09-276-002 $475.14SFD 1 $2,029.86$2,505.0076 05-09-276-003 $475.14SFD 1 $2,029.86$2,505.0077 05-09-276-004 $475.14SFD 1 $2,029.86$2,505.0078 05-09-379-001 $475.14SFD 1 $2,029.86$2,505.00261 11/8/21 10:10AM Page 3 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 05-09-379-002 $475.14SFD 1 $2,029.86$2,505.00260 05-09-379-003 $475.14SFD 1 $2,029.86$2,505.00259 05-09-379-004 $475.14SFD 1 $2,029.86$2,505.00258 05-09-379-005 $475.14SFD 1 $2,029.86$2,505.00257 05-09-379-006 $475.14SFD 1 $2,029.86$2,505.00256 05-09-379-007 $475.14SFD 1 $2,029.86$2,505.00255 05-09-380-001 $475.14SFD 1 $2,029.86$2,505.00262 05-09-380-002 $475.14SFD 1 $2,029.86$2,505.00263 05-09-380-003 $475.14SFD 1 $2,029.86$2,505.00264 05-09-380-004 $475.14SFD 1 $2,029.86$2,505.00265 05-09-380-005 $475.14SFD 1 $2,029.86$2,505.00266 05-09-380-006 $475.14SFD 1 $2,029.86$2,505.00267 05-09-380-007 $475.14SFD 1 $2,029.86$2,505.00268 05-09-380-008 $475.14SFD 1 $2,029.86$2,505.00269 05-09-380-009 $475.14SFD 1 $2,029.86$2,505.00270 05-09-380-010 $475.14SFD 1 $2,029.86$2,505.00271 05-09-380-011 $475.14SFD 1 $2,029.86$2,505.00272 05-09-380-012 $475.14SFD 1 $2,029.86$2,505.00273 05-09-380-013 $475.14SFD 1 $2,029.86$2,505.00274 05-09-400-008 $7,602.24SFD 16 $32,477.76$40,080.00NA 05-09-401-003 $475.14SFD 1 $2,029.86$2,505.00233 05-09-401-004 $475.14SFD 1 $2,029.86$2,505.00234 05-09-401-005 $475.14SFD 1 $2,029.86$2,505.00235 05-09-401-007 $475.14SFD 1 $2,029.86$2,505.00237 05-09-401-010 $475.14SFD 1 $2,029.86$2,505.00241 05-09-401-011 $475.14SFD 1 $2,029.86$2,505.00242 05-09-401-012 $475.14SFD 1 $2,029.86$2,505.00243 05-09-401-013 $475.14SFD 1 $2,029.86$2,505.00244 05-09-401-014 $475.14SFD 1 $2,029.86$2,505.00245 05-09-401-015 $475.14SFD 1 $2,029.86$2,505.00246 05-09-401-017 $475.14SFD 1 $2,029.86$2,505.00248 05-09-401-018 $475.14SFD 1 $2,029.86$2,505.00249 05-09-401-019 $475.14SFD 1 $2,029.86$2,505.00250 05-09-401-020 $475.14SFD 1 $2,029.86$2,505.00251 05-09-401-021 $475.14SFD 1 $2,029.86$2,505.00252 05-09-401-022 $475.14SFD 1 $2,029.86$2,505.00253 05-09-401-023 $475.14SFD 1 $2,029.86$2,505.00254 05-09-402-001 $475.14SFD 1 $2,029.86$2,505.00161 05-09-402-002 $475.14SFD 1 $2,029.86$2,505.00162 11/8/21 10:10AM Page 4 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 05-09-402-003 $475.14SFD 1 $2,029.86$2,505.00163 05-09-402-005 $475.14SFD 1 $2,029.86$2,505.00165 05-09-402-007 $475.14SFD 1 $2,029.86$2,505.00125 05-09-402-008 $475.14SFD 1 $2,029.86$2,505.00126 05-09-402-009 $475.14SFD 1 $2,029.86$2,505.00127 05-09-402-010 $475.14SFD 1 $2,029.86$2,505.00128 05-09-402-011 $475.14SFD 1 $2,029.86$2,505.00129 05-09-402-012 $475.14SFD 1 $2,029.86$2,505.00130 05-09-402-013 $475.14SFD 1 $2,029.86$2,505.00156 05-09-402-014 $475.14SFD 1 $2,029.86$2,505.00133 05-09-403-001 $475.14SFD 1 $2,029.86$2,505.00275 05-09-403-002 $475.14SFD 1 $2,029.86$2,505.00276 05-09-403-003 $475.14SFD 1 $2,029.86$2,505.00277 05-09-403-005 $475.14SFD 1 $2,029.86$2,505.00124 05-09-403-006 $475.14SFD 1 $2,029.86$2,505.00123 05-09-403-007 $475.14SFD 1 $2,029.86$2,505.00122 05-09-403-008 $475.14SFD 1 $2,029.86$2,505.00121 05-09-403-009 $475.14SFD 1 $2,029.86$2,505.00120 05-09-403-010 $475.14SFD 1 $2,029.86$2,505.00119 05-09-403-011 $475.14SFD 1 $2,029.86$2,505.00118 05-09-425-001 $475.14SFD 1 $2,029.86$2,505.0079 05-09-425-002 $475.14SFD 1 $2,029.86$2,505.0080 05-09-425-003 $475.14SFD 1 $2,029.86$2,505.0081 05-09-425-004 $475.14SFD 1 $2,029.86$2,505.0082 05-09-425-005 $475.14SFD 1 $2,029.86$2,505.0083 05-09-425-006 $475.14SFD 1 $2,029.86$2,505.0084 05-09-425-007 $475.14SFD 1 $2,029.86$2,505.0085 05-09-425-008 $475.14SFD 1 $2,029.86$2,505.0086 05-09-425-009 $475.14SFD 1 $2,029.86$2,505.0087 05-09-425-011 $475.14SFD 1 $2,029.86$2,505.0089 05-09-426-001 $475.14SFD 1 $2,029.86$2,505.00155 05-09-426-002 $475.14SFD 1 $2,029.86$2,505.00154 05-09-426-003 $475.14SFD 1 $2,029.86$2,505.00153 05-09-426-004 $475.14SFD 1 $2,029.86$2,505.00152 05-09-426-005 $475.14SFD 1 $2,029.86$2,505.00151 05-09-426-006 $475.14SFD 1 $2,029.86$2,505.00150 05-09-426-007 $475.14SFD 1 $2,029.86$2,505.00149 05-09-426-008 $475.14SFD 1 $2,029.86$2,505.00148 05-09-426-009 $475.14SFD 1 $2,029.86$2,505.00147 11/8/21 10:10AM Page 5 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 05-09-426-010 $475.14SFD1 $2,029.86$2,505.00146 05-09-426-011 $475.14SFD1 $2,029.86$2,505.00145 05-09-426-012 $475.14SFD1 $2,029.86$2,505.00144 05-09-426-013 $475.14SFD1 $2,029.86$2,505.00143 05-09-426-014 $475.14SFD1 $2,029.86$2,505.00142 05-09-426-015 $475.14SFD1 $2,029.86$2,505.00141 05-09-426-016 $475.14SFD1 $2,029.86$2,505.00140 05-09-426-017 $475.14SFD1 $2,029.86$2,505.00139 05-09-426-018 $475.14SFD1 $2,029.86$2,505.00138 05-09-426-019 $475.14SFD1 $2,029.86$2,505.00137 05-09-426-020 $475.14SFD1 $2,029.86$2,505.00136 05-09-426-021 $475.14SFD1 $2,029.86$2,505.00135 05-09-426-022 $475.14SFD1 $2,029.86$2,505.00134 05-09-426-023 $475.14SFD1 $2,029.86$2,505.00132 05-09-426-024 $475.14SFD1 $2,029.86$2,505.00131 05-09-427-001 $475.14SFD1 $2,029.86$2,505.00117 05-09-427-002 $475.14SFD1 $2,029.86$2,505.00116 05-09-427-003 $475.14SFD1 $2,029.86$2,505.00115 05-09-427-004 $475.14SFD1 $2,029.86$2,505.00114 05-09-427-005 $475.14SFD1 $2,029.86$2,505.00113 05-09-427-006 $475.14SFD1 $2,029.86$2,505.00112 05-09-427-007 $475.14SFD1 $2,029.86$2,505.00111 05-09-427-008 $475.14SFD1 $2,029.86$2,505.00110 05-09-427-009 $475.14SFD1 $2,029.86$2,505.00109 05-09-427-010 $475.14SFD1 $2,029.86$2,505.00108 05-09-427-011 $475.14SFD1 $2,029.86$2,505.00107 05-09-427-012 $475.14SFD1 $2,029.86$2,505.00106 Subtotal $481,076.82237 $112,608.18$593,685.00 Prepaid Single Family Property 05-09-177-010 $2,505.00PREPAY1 $0.00$2,505.0021 05-09-425-010 $2,505.00PREPAY1 $0.00$2,505.0088 Subtotal $0.002 $5,010.00$5,010.00 Partially Prepaid Single Family Property 05-09-252-002 $1,406.04PARTIAL1 $1,098.96$2,505.0069 Subtotal $1,098.961 $1,406.04$2,505.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $482,175.78240 $119,024.22$601,200.00 11/8/21 10:10AM 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, DTA (formerly known as David Taussig & Associates). Special Service No. 2004-104 (Grande Reserve) Tax Classification 2021 Levy 2020 Levy % Change Maximum Parcel Amount - First Series Single Family $ 2,662.00 $ 2,623.00 1.49% Extended Parcel Amounts - First Series Single Family $ 2,133.84 $ 2,056.38 3.77% As noted above, extended (actual) 2021 tax levy amounts will increase by 3.8% for single family in comparison with the previous year. This year’s increase is partially due to less interest income being generated from balances in the SSA’s reserve and bond & interest funds, which declined by ~$4,500 as a result of the ongoing low interest rate environment. Taken in the aggregate, these parcels will yield special service area property taxes totaling $468,797.82 (out of a maximum amount of $2,960,744.00 – with $2,491,946.18 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 10, 2021 Subject: SSA No. 2004-104 Grande Reserve – Tax Abatement Ordinance No. 2021-____ Page 1 Ordinance No. 2021-______ 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 DTA, Inc. (the “Consultant”). (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2021 for the Bonds is $468,797.82 and the 2021 Levy for Special Taxes is $468,797.82. Ordinance No. 2021-____ Page 2 Section 2. Of the $2,960,744.00 of Special Taxes levied for calendar year 2021 pursuant to Section 6 of the Bond Ordinance $2,491,946.18 of such Special Tax is hereby abated resulting in a 2021 calendar year levy of $468,797.82. 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 2021 dated November 10, 2021, prepared by DTA, Inc. and the 2021 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. 2021-____ Page 3 PASSED by the City Council of the City this __________ ___, 2021. KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ City Clerk SIGNED by the Mayor this ___________ ___, 2021. Mayor ATTEST: City Clerk Published in pamphlet form _________ ____, 2021. 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 202 1 ) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004 -104 November 10, 2021 www.FinanceDTA.com 5000 Birch Street, Suite 3000 Newport Beach, CA 92660 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 20 21 ) 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 2020 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 2021 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2004-104 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com INTRODUCTION This report calculates the 2021 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 10, 2021 Administration Report (Levy Year 2021) 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 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No.2004-104 2021 Special Tax Requirement is equal to $468,798.As shown in Table 1 below, the 2021 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 2022 bond year-end fund balances and excess reserve funds. Table 1:202 1 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus/(Deficit)$56,222 Earnings $0 Special Taxes Billed $464,108 Delinquency Contingency $4,688 Subtotal $525,018 Uses of Funds Debt Service Interest -09/01/2022 ($138,465) Interest -03/01/2023 ($138,465) Principal -03/01/2023 ($219,000) Administrative Expenses ($24,400) Delinquent Special Taxes ($4,688) Subtotal ($525,018) Projected Surplus/(Deficit)-03/01/2023 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-104 November 10, 2021 Administration Report (Levy Year 2021) 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, 2021,is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-104 November 10, 2021 Administration Report (Levy Year 2021) 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 -09/01/2020 $23,433 $482,300 $364,721 $35,402 Earnings $1 $19,704 $16 $1 Special Taxes Prior Year(s)$0 $0 $204,664 $0 Levy Year 2020 $0 $0 $224,971 $0 Prepayment Receipts $0 $0 $0 $0 Miscellaneous Source of Funds $0 $0 $0 $0 Uses of Funds -Actual Account Transfers $0 ($39,336)$39,996 ($659) Administrative Expense Transfers Fiscal Year 2020 Prefunding $0 $0 $0 $56,615 Fiscal Year 2020 Budget $9,467 $0 ($9,467)$0 Debt Service Interest -09/01/2020 $0 $0 ($153,733)$0 Interest -03/01/2021 $0 $0 ($153,629)$0 Principal -03/01/2021 $0 $0 ($184,000)$0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 ($76,000) Refund to Property Owners $0 $0 $0 $0 Reserve Fund Credits $0 ($6,368)$0 $6,368 Administrative Fees $300 $0 $0 ($300) Administrative Expenses ($16,298)$0 $0 $0 Ending Balance -08/31/2021 $16,903 $456,300 $333,540 $21,426 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-104 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com The calculation of the estimated 2022 bond year-end fund balances and excess reserve funds is shown in Table 3 below. Table 3:Estimated 20 22 Bond Year -End Fund Balances (09/01/20 21 t hrough 03/01 /20 22) Types of Funds Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds -Projected Beginning Balance -08/31/2021 $16,903 $456,300 $333,540 $21,426 Earnings $0 $0 $0 $0 Special Taxes Prior Year(s)$0 $0 $0 $0 Levy Year 2020 $0 $0 $228,866 $0 Uses of Funds -Projected Account Transfers $0 ($0)$0 $0 Administrative Expense Transfers Levy Year 2021 Prefunding $17,533 $0 ($17,533)$0 Levy Year 2020 Budget $0 $0 $0 $0 Debt Service Interest -09/01/2021 $0 $0 ($144,776)$0 Principal -03/01/2022 $0 $0 ($198,000)$0 Interest -03/01/2022 $0 $0 ($144,776)$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 2020 Expenses ($10,036)$0 $0 $0 Ending Balance -03/01/2022 $24,400 $456,300 $56,222 ($12,950) Reserve Fund Requirement $0 ($456,300)$0 $0 Funds Not Eligible for Levy Surplus ($24,400)$0 $0 $12,950 Projected Surplus/(Deficit)03/01/2022 $0 $0 $56,222 $0 7 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2004-104 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2021 Maximum Parcel Special Taxes equal $2,960,744.Subtracting the 2021 Special Tax Requirement of $468,798, results in an abatement of $2,491,946.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 $2,662.00 $528.16 $2,133.84 Single Family Dwelling Unit -Partial Prepayment (96%) $2,662.00 $2,576.86 $85.14 Single Family Dwelling Unit -Partial Prepayment (34%) $2,662.00 $1,260.28 $1,401.72 Single Family Dwelling Unit -Prepaid $2,662.00 $2,662.00 $0.00 Second Series Single Family Dwelling Unit $2,662.00 $2,662.00 $0.00 Duplex Dwelling Unit $2,179.00 $2,179.00 $0.00 Townhome Dwelling Unit $1,839.00 $1,839.00 $0.00 A comparison of the maximum and extended special tax amounts for 2021 and 2020 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 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 202 1 Levy Year 2020 Percentage Change Maximum Parcel Special Tax -First Series Single Family Dwelling Unit $2,662.00 $2,623.00 1.5% Extended Special Tax -First Series Single Family Dwelling Unit $2,133.84 $2,056.38 3.8% Maximum Parcel Special Tax -Second Series Single Family Dwelling Unit $2,662.00 $2,623.00 1.5% Townhome Dwelling Unit $2,179.00 $2,147.00 1.5% Condominium Dwelling Unit $1,839.00 $1,812.00 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 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com Table 6 : Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Unit Single Family Duplex Townhome 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 10, 2021 Administration Report (Levy Year 2021) 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 2020 Special Tax Receipts As of November 5, 2021, SSA No.2004-104 2020 special tax receipts totaled $453,837.A breakdown of the paid and unpaid special taxes by owner of record is shown in Table 7 below. Table 7: 20 20 Paid and Unpaid Special Taxes Owner Total Special Taxes Unpaid Special Taxes Percent Unpaid Homeowners $415,184.80 $0.00 0.00% CYB Properties, LLC $26,445.90 $0.00 0.00% Gladstone Builders & Developers Inc.$12,205.80 $0.00 0.00% Grande Reserve (Chicago) ASLI VI LLLP $0.00 $0.00 0.00% Total $453,836.50 $0.00 0.00% 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 10, 2021 Administration Report (Levy Year 2021) 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 The 2020 equalized assessed value for taxable property in SSA No.2004-104 was $18,005,941.The average assessed value per developed single-family dwelling unit equals $38,719. 12 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No. 2004-104 November 10, 2021 Administration Report (Levy Year 2021) 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, 2021, the outstanding principal was $4,542,000.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,$6,331,000 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 March 1, 2021 $41,000 September 1. 2021 $21,000 Total Redeemed $6,331,000 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 268 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 10, 2021 Administration Report (Levy Year 2021) 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 2020 Equalized Assessed Value1 2020 Appraised Value2 Outstanding Bonds3 Value to Lien Ratio $18,005,941 $54,017,823 $4,542,000 11.89:1 Notes: 1.Source: Kendall County 2.Appraised Value is equal to three times the equalized assessed value. 3.As of September 2, 2021. 14 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2004-104 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2020 general ad valorem tax rates for SSA No.2004-104 are shown in Table 11 below. Table 10:2020 Ad Valorem Property Tax Rates 4 Type of Rate Interest Rate City Rates5 Corporate 0.169370% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.148380% Police Pension 0.229070% Garbage 0.000000% Audit 0.005150% Liability Insurance 0.006870% Social Security/IMRF 0.025750% School Crossing Guard 0.003440% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Subtotal 0.588030% Kendall Township5 County 0.623230% Bristol-Kendall Fire Protection District 0.715880% Forest Preserve 0.158200% Junior College #516 0.437750% Yorkville Library 0.277500% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.096710% Kendall Road District 0.246150% School District CU-115 6.956700% Subtotal 9.51212% Total Tax Rate 10.100150% Notes: 4.Source: Kendall County, for Tax Codes KE016. APPENDIX A United City of Yorkville SSA No.2004-104 Administration Report (Levy Year 2021) FUNDS AND ACCOUNTS APPENDIX B United City of Yorkville SSA No.2004-104 Administration Report (Levy Year 2021) APPLICATION OF SPECIAL TAX APPENDIX C United City of Yorkville SSA No.2004-104 Administration Report (Levy Year 2021) APPLICATION OF EARNINGS APPENDIX D United City of Yorkville SSA No. 2004-104 Administration Report (Levy Year 2021) DEBT SERVICE SCHEDULE APPENDIX E United City of Yorkville SSA No.2004-104 Administration Report (Levy Year 2021) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No.2004-104 Administration Report (Levy Year 2021) 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 2021) 20 2 1 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot Series 1 Single Family Property 02-14-353-001 $528.16SFD1 $2,133.84228$2,662.00 02-14-353-002 $528.16SFD1 $2,133.84229$2,662.00 02-14-353-003 $528.16SFD1 $2,133.84230$2,662.00 02-14-353-005 $528.16SFD1 $2,133.84232$2,662.00 02-14-353-007 $528.16SFD1 $2,133.84234$2,662.00 02-14-353-008 $528.16SFD1 $2,133.84235$2,662.00 02-14-353-009 $528.16SFD1 $2,133.84236$2,662.00 02-14-353-010 $528.16SFD1 $2,133.84237$2,662.00 02-14-353-011 $528.16SFD1 $2,133.84238$2,662.00 02-14-353-012 $528.16SFD1 $2,133.84239$2,662.00 02-14-353-018 $528.16SFD1 $2,133.84245$2,662.00 02-14-353-019 $528.16SFD1 $2,133.84246$2,662.00 02-14-353-020 $528.16SFD1 $2,133.84247$2,662.00 02-14-353-021 $528.16SFD1 $2,133.84248$2,662.00 02-14-353-022 $528.16SFD1 $2,133.84249$2,662.00 02-14-353-023 $528.16SFD1 $2,133.84250$2,662.00 02-14-353-024 $528.16SFD1 $2,133.84251$2,662.00 02-14-353-025 $528.16SFD1 $2,133.84252$2,662.00 02-14-353-026 $528.16SFD1 $2,133.84253$2,662.00 02-14-353-027 $528.16SFD1 $2,133.84254$2,662.00 02-14-353-028 $528.16SFD1 $2,133.84255$2,662.00 02-14-353-029 $528.16SFD1 $2,133.84256$2,662.00 02-14-353-030 $528.16SFD1 $2,133.84257$2,662.00 02-14-353-031 $528.16SFD1 $2,133.84258$2,662.00 02-14-353-032 $528.16SFD1 $2,133.84259$2,662.00 02-14-354-001 $528.16SFD1 $2,133.84272$2,662.00 02-14-354-002 $528.16SFD1 $2,133.84271$2,662.00 02-14-354-003 $528.16SFD1 $2,133.84270$2,662.00 02-14-354-004 $528.16SFD1 $2,133.84269$2,662.00 02-14-354-005 $528.16SFD1 $2,133.84268$2,662.00 02-14-354-006 $528.16SFD1 $2,133.84267$2,662.00 02-14-354-007 $528.16SFD1 $2,133.84266$2,662.00 02-14-354-008 $528.16SFD1 $2,133.84265$2,662.00 02-14-354-009 $528.16SFD1 $2,133.84264$2,662.00 02-14-354-010 $528.16SFD1 $2,133.84263$2,662.00 02-14-354-011 $528.16SFD1 $2,133.84262$2,662.00 02-14-354-012 $528.16SFD1 $2,133.84261$2,662.00 02-14-354-013 $528.16SFD1 $2,133.84302$2,662.00 02-14-354-014 $528.16SFD1 $2,133.84301$2,662.00 02-14-354-015 $528.16SFD1 $2,133.84300$2,662.00 02-14-354-017 $528.16SFD1 $2,133.84 298 $2,662.00 02-14-354-018 $528.16SFD1 $2,133.84297$2,662.00 02-14-354-019 $528.16SFD1 $2,133.84296$2,662.00 02-14-354-020 $528.16SFD1 $2,133.84295$2,662.00 02-14-354-021 $528.16SFD1 $2,133.84294$2,662.00 02-14-355-001 $528.16SFD1 $2,133.84283$2,662.00 11/8/21 1:29PM Page 1 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-355-002 $528.16SFD 1 $2,133.84282 $2,662.00 02-14-355-003 $528.16SFD 1 $2,133.84281 $2,662.00 02-14-355-004 $528.16SFD 1 $2,133.84280 $2,662.00 02-14-357-001 $528.16SFD 1 $2,133.84330 $2,662.00 02-14-358-001 $528.16SFD 1 $2,133.84313 $2,662.00 02-14-358-002 $528.16SFD 1 $2,133.84312 $2,662.00 02-14-358-003 $528.16SFD 1 $2,133.84311 $2,662.00 02-14-375-002 $528.16SFD 1 $2,133.84489 $2,662.00 02-14-375-003 $528.16SFD 1 $2,133.84488 $2,662.00 02-14-375-004 $528.16SFD 1 $2,133.84487 $2,662.00 02-14-375-005 $528.16SFD 1 $2,133.84486 $2,662.00 02-14-375-006 $528.16SFD 1 $2,133.84485 $2,662.00 02-14-375-007 $528.16SFD 1 $2,133.84484 $2,662.00 02-14-375-008 $528.16SFD 1 $2,133.84483 $2,662.00 02-14-376-001 $528.16SFD 1 $2,133.84466 $2,662.00 02-14-376-007 $528.16SFD 1 $2,133.84472 $2,662.00 02-14-376-008 $528.16SFD 1 $2,133.84473 $2,662.00 02-14-376-009 $528.16SFD 1 $2,133.84474 $2,662.00 02-14-376-015 $528.16SFD 1 $2,133.84480 $2,662.00 02-14-376-016 $528.16SFD 1 $2,133.84481 $2,662.00 02-14-376-017 $528.16SFD 1 $2,133.84454 $2,662.00 02-14-376-018 $528.16SFD 1 $2,133.84455 $2,662.00 02-14-376-019 $528.16SFD 1 $2,133.84456 $2,662.00 02-14-376-020 $528.16SFD 1 $2,133.84457 $2,662.00 02-14-376-023 $528.16SFD 1 $2,133.84460 $2,662.00 02-14-376-024 $528.16SFD 1 $2,133.84461 $2,662.00 02-14-376-025 $528.16SFD 1 $2,133.84462 $2,662.00 02-14-376-026 $528.16SFD 1 $2,133.84463 $2,662.00 02-14-376-027 $528.16SFD 1 $2,133.84464 $2,662.00 02-14-376-028 $528.16SFD 1 $2,133.84465 $2,662.00 02-14-377-001 $528.16SFD 1 $2,133.84428 $2,662.00 02-14-377-002 $528.16SFD 1 $2,133.84429 $2,662.00 02-14-377-004 $528.16SFD 1 $2,133.84431 $2,662.00 02-14-377-005 $528.16SFD 1 $2,133.84432 $2,662.00 02-14-377-006 $528.16SFD 1 $2,133.84433 $2,662.00 02-14-377-007 $528.16SFD 1 $2,133.84434 $2,662.00 02-14-377-008 $528.16SFD 1 $2,133.84435 $2,662.00 02-14-377-009 $528.16SFD 1 $2,133.84436 $2,662.00 02-14-377-010 $528.16SFD 1 $2,133.84437 $2,662.00 02-14-377-011 $528.16SFD 1 $2,133.84438 $2,662.00 02-14-377-012 $528.16SFD 1 $2,133.84439 $2,662.00 02-14-377-013 $528.16SFD 1 $2,133.84440 $2,662.00 02-14-377-014 $528.16SFD 1 $2,133.84441 $2,662.00 02-14-377-016 $528.16SFD 1 $2,133.84443 $2,662.00 02-14-377-020 $528.16SFD 1 $2,133.84447 $2,662.00 02-14-377-021 $528.16SFD 1 $2,133.84448 $2,662.00 02-14-377-022 $528.16SFD 1 $2,133.84449 $2,662.00 11/8/21 1:29PM Page 2 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-377-023 $528.16SFD 1 $2,133.84450 $2,662.00 02-14-377-024 $528.16SFD 1 $2,133.84451 $2,662.00 02-14-402-004 $528.16SFD 1 $2,133.84390 $2,662.00 02-14-402-005 $528.16SFD 1 $2,133.84389 $2,662.00 02-14-402-007 $528.16SFD 1 $2,133.84387 $2,662.00 02-14-402-008 $528.16SFD 1 $2,133.84386 $2,662.00 02-14-402-009 $528.16SFD 1 $2,133.84385 $2,662.00 02-14-402-012 $528.16SFD 1 $2,133.84382 $2,662.00 02-14-402-018 $528.16SFD 1 $2,133.84376 $2,662.00 02-14-403-006 $528.16SFD 1 $2,133.84399 $2,662.00 02-14-403-014 $528.16SFD 1 $2,133.84407 $2,662.00 02-14-403-015 $528.16SFD 1 $2,133.84408 $2,662.00 02-14-403-016 $528.16SFD 1 $2,133.84409 $2,662.00 02-14-403-017 $528.16SFD 1 $2,133.84410 $2,662.00 02-14-403-018 $528.16SFD 1 $2,133.84411 $2,662.00 02-14-403-019 $528.16SFD 1 $2,133.84412 $2,662.00 02-14-403-020 $528.16SFD 1 $2,133.84413 $2,662.00 02-14-403-021 $528.16SFD 1 $2,133.84414 $2,662.00 02-14-403-023 $528.16SFD 1 $2,133.84416 $2,662.00 02-14-403-024 $528.16SFD 1 $2,133.84417 $2,662.00 02-14-403-026 $528.16SFD 1 $2,133.84419 $2,662.00 02-14-404-002 $528.16SFD 1 $2,133.84345 $2,662.00 02-14-404-013 $528.16SFD 1 $2,133.84356 $2,662.00 02-14-404-014 $528.16SFD 1 $2,133.84357 $2,662.00 02-14-404-015 $528.16SFD 1 $2,133.84358 $2,662.00 02-14-404-016 $528.16SFD 1 $2,133.84359 $2,662.00 02-14-404-018 $528.16SFD 1 $2,133.84361 $2,662.00 02-14-404-019 $528.16SFD 1 $2,133.84362 $2,662.00 02-14-404-020 $528.16SFD 1 $2,133.84363 $2,662.00 02-14-404-021 $528.16SFD 1 $2,133.84364 $2,662.00 02-14-404-022 $528.16SFD 1 $2,133.84365 $2,662.00 02-14-404-023 $528.16SFD 1 $2,133.84366 $2,662.00 02-14-404-024 $528.16SFD 1 $2,133.84367 $2,662.00 02-14-404-025 $528.16SFD 1 $2,133.84368 $2,662.00 02-14-404-026 $528.16SFD 1 $2,133.84369 $2,662.00 02-14-404-028 $528.16SFD 1 $2,133.84371 $2,662.00 02-14-404-030 $528.16SFD 1 $2,133.84373 $2,662.00 02-14-404-031 $528.16SFD 1 $2,133.84374 $2,662.00 02-14-454-002 $528.16SFD 1 $2,133.8491 $2,662.00 02-14-454-003 $528.16SFD 1 $2,133.8492 $2,662.00 02-14-454-005 $528.16SFD 1 $2,133.8494 $2,662.00 02-14-454-008 $528.16SFD 1 $2,133.8497 $2,662.00 02-14-454-010 $528.16SFD 1 $2,133.8499 $2,662.00 02-14-454-011 $528.16SFD 1 $2,133.84100 $2,662.00 02-14-454-012 $528.16SFD 1 $2,133.84101 $2,662.00 02-14-454-013 $528.16SFD 1 $2,133.84102 $2,662.00 02-14-454-014 $528.16SFD 1 $2,133.84103 $2,662.00 11/8/21 1:29PM Page 3 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-455-001 $528.16SFD 1 $2,133.84168 $2,662.00 02-14-455-002 $528.16SFD 1 $2,133.84167 $2,662.00 02-14-455-003 $528.16SFD 1 $2,133.84166 $2,662.00 02-14-455-004 $528.16SFD 1 $2,133.84165 $2,662.00 02-14-455-005 $528.16SFD 1 $2,133.84164 $2,662.00 02-14-455-006 $528.16SFD 1 $2,133.84163 $2,662.00 02-14-455-007 $528.16SFD 1 $2,133.84162 $2,662.00 02-14-455-008 $528.16SFD 1 $2,133.84161 $2,662.00 02-14-455-009 $528.16SFD 1 $2,133.84160 $2,662.00 02-14-455-010 $528.16SFD 1 $2,133.84159 $2,662.00 02-14-455-011 $528.16SFD 1 $2,133.84158 $2,662.00 02-14-455-012 $528.16SFD 1 $2,133.84157 $2,662.00 02-14-455-013 $528.16SFD 1 $2,133.84156 $2,662.00 02-14-455-014 $528.16SFD 1 $2,133.84155 $2,662.00 02-14-455-015 $528.16SFD 1 $2,133.84177 $2,662.00 02-14-455-017 $528.16SFD 1 $2,133.84175 $2,662.00 02-14-455-018 $528.16SFD 1 $2,133.84174 $2,662.00 02-14-455-023 $528.16SFD 1 $2,133.84169 $2,662.00 02-14-456-001 $528.16SFD 1 $2,133.84154 $2,662.00 02-14-456-002 $528.16SFD 1 $2,133.84153 $2,662.00 02-14-457-001 $528.16SFD 1 $2,133.84147 $2,662.00 02-14-457-002 $528.16SFD 1 $2,133.84146 $2,662.00 02-14-457-003 $528.16SFD 1 $2,133.84145 $2,662.00 02-14-457-004 $528.16SFD 1 $2,133.84144 $2,662.00 02-14-457-005 $528.16SFD 1 $2,133.84143 $2,662.00 02-14-457-006 $528.16SFD 1 $2,133.84142 $2,662.00 02-14-457-007 $528.16SFD 1 $2,133.84141 $2,662.00 02-14-457-009 $528.16SFD 1 $2,133.84139 $2,662.00 02-14-457-010 $528.16SFD 1 $2,133.84138 $2,662.00 02-14-457-011 $528.16SFD 1 $2,133.84137 $2,662.00 02-14-457-012 $528.16SFD 1 $2,133.84136 $2,662.00 02-23-124-004 $528.16SFD 1 $2,133.8435 $2,662.00 02-23-124-005 $528.16SFD 1 $2,133.8434 $2,662.00 02-23-129-016 $528.16SFD 1 $2,133.8416 $2,662.00 02-23-129-017 $528.16SFD 1 $2,133.8417 $2,662.00 02-23-129-018 $528.16SFD 1 $2,133.8418 $2,662.00 02-23-129-019 $528.16SFD 1 $2,133.8419 $2,662.00 02-23-129-020 $528.16SFD 1 $2,133.8420 $2,662.00 02-23-129-022 $528.16SFD 1 $2,133.8422 $2,662.00 02-23-129-023 $528.16SFD 1 $2,133.8423 $2,662.00 02-23-129-024 $528.16SFD 1 $2,133.8424 $2,662.00 02-23-129-026 $528.16SFD 1 $2,133.8426 $2,662.00 02-23-129-028 $528.16SFD 1 $2,133.8428 $2,662.00 02-23-129-030 $528.16SFD 1 $2,133.8430 $2,662.00 02-23-130-001 $528.16SFD 1 $2,133.8463 $2,662.00 02-23-130-002 $528.16SFD 1 $2,133.8464 $2,662.00 02-23-130-004 $528.16SFD 1 $2,133.8466 $2,662.00 11/8/21 1:29PM Page 4 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-23-130-007 $528.16SFD 1 $2,133.8469 $2,662.00 02-23-130-008 $528.16SFD 1 $2,133.8470 $2,662.00 02-23-130-011 $528.16SFD 1 $2,133.8473 $2,662.00 02-23-130-012 $528.16SFD 1 $2,133.8474 $2,662.00 02-23-130-013 $528.16SFD 1 $2,133.8475 $2,662.00 02-23-130-014 $528.16SFD 1 $2,133.8476 $2,662.00 02-23-130-015 $528.16SFD 1 $2,133.8477 $2,662.00 02-23-201-002 $528.16SFD 1 $2,133.84135 $2,662.00 02-23-201-003 $528.16SFD 1 $2,133.84134 $2,662.00 02-23-201-004 $528.16SFD 1 $2,133.84133 $2,662.00 02-23-201-005 $528.16SFD 1 $2,133.84132 $2,662.00 02-23-201-007 $528.16SFD 1 $2,133.84130 $2,662.00 02-23-201-010 $528.16SFD 1 $2,133.84127 $2,662.00 02-23-201-011 $528.16SFD 1 $2,133.84126 $2,662.00 02-23-201-012 $528.16SFD 1 $2,133.84125 $2,662.00 02-23-201-013 $528.16SFD 1 $2,133.84124 $2,662.00 02-23-201-014 $528.16SFD 1 $2,133.84152 $2,662.00 02-23-201-015 $528.16SFD 1 $2,133.84151 $2,662.00 02-23-201-016 $528.16SFD 1 $2,133.84150 $2,662.00 02-23-201-017 $528.16SFD 1 $2,133.84149 $2,662.00 02-23-201-018 $528.16SFD 1 $2,133.84148 $2,662.00 02-23-203-005 $528.16SFD 1 $2,133.84114 $2,662.00 02-23-203-006 $528.16SFD 1 $2,133.84113 $2,662.00 02-23-203-007 $528.16SFD 1 $2,133.84112 $2,662.00 02-23-203-008 $528.16SFD 1 $2,133.84111 $2,662.00 02-23-203-009 $528.16SFD 1 $2,133.84110 $2,662.00 02-23-203-010 $528.16SFD 1 $2,133.84109 $2,662.00 02-23-203-011 $528.16SFD 1 $2,133.84108 $2,662.00 02-23-203-012 $528.16SFD 1 $2,133.84107 $2,662.00 02-23-203-013 $528.16SFD 1 $2,133.84106 $2,662.00 02-23-203-014 $528.16SFD 1 $2,133.84105 $2,662.00 02-23-203-015 $528.16SFD 1 $2,133.84104 $2,662.00 Subtotal $467,310.96219 $115,667.04$582,978.00 Single Family Property - Partial Prepayment (96.01%) 02-14-354-016 $2,576.86PREPAY96 1 $85.14299 $2,662.00 Subtotal $85.141 $2,576.86$2,662.00 Single Family Property - Partial Prepayment (34.31%) 02-23-129-002 $1,260.28PREPAY34 1 $1,401.722 $2,662.00 Subtotal $1,401.721 $1,260.28$2,662.00 Series 2 Single Family Property 02-14-170-001 $2,662.00SFD 1 $0.00501 $2,662.00 02-14-170-002 $2,662.00SFD 1 $0.00502 $2,662.00 02-14-170-003 $2,662.00SFD 1 $0.00503 $2,662.00 02-14-170-004 $2,662.00SFD 1 $0.00504 $2,662.00 02-14-170-005 $2,662.00SFD 1 $0.00505 $2,662.00 02-14-170-006 $2,662.00SFD 1 $0.00506 $2,662.00 11/8/21 1:29PM Page 5 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-170-007 $2,662.00SFD 1 $0.00507 $2,662.00 02-14-170-008 $2,662.00SFD 1 $0.00508 $2,662.00 02-14-170-009 $2,662.00SFD 1 $0.00509 $2,662.00 02-14-170-010 $2,662.00SFD 1 $0.00510 $2,662.00 02-14-170-011 $2,662.00SFD 1 $0.00511 $2,662.00 02-14-170-012 $2,662.00SFD 1 $0.00512 $2,662.00 02-14-170-013 $2,662.00SFD 1 $0.00513 $2,662.00 02-14-170-014 $2,662.00SFD 1 $0.00514 $2,662.00 02-14-171-001 $2,662.00SFD 1 $0.00500 $2,662.00 02-14-171-002 $2,662.00SFD 1 $0.00499 $2,662.00 02-14-171-003 $2,662.00SFD 1 $0.00498 $2,662.00 02-14-171-004 $2,662.00SFD 1 $0.00497 $2,662.00 02-14-171-005 $2,662.00SFD 1 $0.00496 $2,662.00 02-14-171-006 $2,662.00SFD 1 $0.00495 $2,662.00 02-14-171-007 $2,662.00SFD 1 $0.00494 $2,662.00 02-14-171-008 $2,662.00SFD 1 $0.00493 $2,662.00 02-14-171-009 $2,662.00SFD 1 $0.00492 $2,662.00 02-14-171-010 $2,662.00SFD 1 $0.00491 $2,662.00 02-14-172-001 $2,662.00SFD 1 $0.00588 $2,662.00 02-14-172-002 $2,662.00SFD 1 $0.00587 $2,662.00 02-14-172-003 $2,662.00SFD 1 $0.00586 $2,662.00 02-14-172-004 $2,662.00SFD 1 $0.00585 $2,662.00 02-14-172-005 $2,662.00SFD 1 $0.00584 $2,662.00 02-14-172-006 $2,662.00SFD 1 $0.00583 $2,662.00 02-14-173-001 $2,662.00SFD 1 $0.00573 $2,662.00 02-14-173-002 $2,662.00SFD 1 $0.00574 $2,662.00 02-14-173-003 $2,662.00SFD 1 $0.00575 $2,662.00 02-14-173-004 $2,662.00SFD 1 $0.00576 $2,662.00 02-14-173-005 $2,662.00SFD 1 $0.00577 $2,662.00 02-14-173-006 $2,662.00SFD 1 $0.00578 $2,662.00 02-14-174-001 $2,662.00SFD 1 $0.00572 $2,662.00 02-14-174-002 $2,662.00SFD 1 $0.00571 $2,662.00 02-14-174-003 $2,662.00SFD 1 $0.00570 $2,662.00 02-14-174-004 $2,662.00SFD 1 $0.00569 $2,662.00 02-14-174-005 $2,662.00SFD 1 $0.00568 $2,662.00 02-14-174-006 $2,662.00SFD 1 $0.00567 $2,662.00 02-14-174-007 $2,662.00SFD 1 $0.00566 $2,662.00 02-14-174-008 $2,662.00SFD 1 $0.00557 $2,662.00 02-14-174-009 $2,662.00SFD 1 $0.00556 $2,662.00 02-14-174-010 $2,662.00SFD 1 $0.00555 $2,662.00 02-14-174-011 $2,662.00SFD 1 $0.00554 $2,662.00 02-14-174-012 $2,662.00SFD 1 $0.00553 $2,662.00 02-14-174-013 $2,662.00SFD 1 $0.00552 $2,662.00 02-14-174-014 $2,662.00SFD 1 $0.00551 $2,662.00 02-14-174-015 $2,662.00SFD 1 $0.00550 $2,662.00 02-14-175-001 $2,662.00SFD 1 $0.00549 $2,662.00 02-14-175-002 $2,662.00SFD 1 $0.00548 $2,662.00 11/8/21 1:29PM Page 6 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-175-003 $2,662.00SFD 1 $0.00547 $2,662.00 02-14-175-004 $2,662.00SFD 1 $0.00546 $2,662.00 02-14-175-005 $2,662.00SFD 1 $0.00545 $2,662.00 02-14-175-006 $2,662.00SFD 1 $0.00544 $2,662.00 02-14-175-007 $2,662.00SFD 1 $0.00543 $2,662.00 02-14-175-008 $2,662.00SFD 1 $0.00542 $2,662.00 02-14-175-009 $2,662.00SFD 1 $0.00541 $2,662.00 02-14-225-001 $2,662.00SFD 1 $0.00703 $2,662.00 02-14-225-002 $2,662.00SFD 1 $0.00704 $2,662.00 02-14-225-003 $2,662.00SFD 1 $0.00705 $2,662.00 02-14-225-004 $2,662.00SFD 1 $0.00706 $2,662.00 02-14-225-005 $2,662.00SFD 1 $0.00707 $2,662.00 02-14-225-006 $2,662.00SFD 1 $0.00708 $2,662.00 02-14-225-007 $2,662.00SFD 1 $0.00709 $2,662.00 02-14-225-008 $2,662.00SFD 1 $0.00710 $2,662.00 02-14-225-009 $2,662.00SFD 1 $0.00711 $2,662.00 02-14-227-001 $2,662.00SFD 1 $0.00712 $2,662.00 02-14-227-002 $2,662.00SFD 1 $0.00713 $2,662.00 02-14-227-003 $2,662.00SFD 1 $0.00714 $2,662.00 02-14-227-004 $2,662.00SFD 1 $0.00715 $2,662.00 02-14-227-005 $2,662.00SFD 1 $0.00716 $2,662.00 02-14-227-006 $2,662.00SFD 1 $0.00717 $2,662.00 02-14-227-007 $2,662.00SFD 1 $0.00718 $2,662.00 02-14-227-008 $2,662.00SFD 1 $0.00719 $2,662.00 02-14-227-009 $2,662.00SFD 1 $0.00720 $2,662.00 02-14-227-010 $2,662.00SFD 1 $0.00721 $2,662.00 02-14-227-011 $2,662.00SFD 1 $0.00722 $2,662.00 02-14-227-012 $2,662.00SFD 1 $0.00723 $2,662.00 02-14-228-001 $2,662.00SFD 1 $0.00596 $2,662.00 02-14-228-002 $2,662.00SFD 1 $0.00595 $2,662.00 02-14-228-003 $2,662.00SFD 1 $0.00594 $2,662.00 02-14-228-004 $2,662.00SFD 1 $0.00593 $2,662.00 02-14-228-005 $2,662.00SFD 1 $0.00592 $2,662.00 02-14-228-006 $2,662.00SFD 1 $0.00591 $2,662.00 02-14-228-007 $2,662.00SFD 1 $0.00590 $2,662.00 02-14-228-008 $2,662.00SFD 1 $0.00589 $2,662.00 02-14-253-001 $2,662.00SFD 1 $0.00663 $2,662.00 02-14-253-002 $2,662.00SFD 1 $0.00662 $2,662.00 02-14-253-003 $2,662.00SFD 1 $0.00661 $2,662.00 02-14-253-004 $2,662.00SFD 1 $0.00660 $2,662.00 02-14-253-005 $2,662.00SFD 1 $0.00659 $2,662.00 02-14-253-006 $2,662.00SFD 1 $0.00658 $2,662.00 02-14-253-007 $2,662.00SFD 1 $0.00657 $2,662.00 02-14-253-008 $2,662.00SFD 1 $0.00656 $2,662.00 02-14-253-009 $2,662.00SFD 1 $0.00655 $2,662.00 02-14-253-010 $2,662.00SFD 1 $0.00654 $2,662.00 02-14-253-011 $2,662.00SFD 1 $0.00653 $2,662.00 11/8/21 1:29PM Page 7 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-253-012 $2,662.00SFD 1 $0.00652 $2,662.00 02-14-253-013 $2,662.00SFD 1 $0.00651 $2,662.00 02-14-253-014 $2,662.00SFD 1 $0.00650 $2,662.00 02-14-253-015 $2,662.00SFD 1 $0.00649 $2,662.00 02-14-253-016 $2,662.00SFD 1 $0.00648 $2,662.00 02-14-253-017 $2,662.00SFD 1 $0.00647 $2,662.00 02-14-253-018 $2,662.00SFD 1 $0.00646 $2,662.00 02-14-253-019 $2,662.00SFD 1 $0.00645 $2,662.00 02-14-253-020 $2,662.00SFD 1 $0.00644 $2,662.00 02-14-253-021 $2,662.00SFD 1 $0.00643 $2,662.00 02-14-253-022 $2,662.00SFD 1 $0.00642 $2,662.00 02-14-253-023 $2,662.00SFD 1 $0.00641 $2,662.00 02-14-253-024 $2,662.00SFD 1 $0.00640 $2,662.00 02-14-253-025 $2,662.00SFD 1 $0.00639 $2,662.00 02-14-253-026 $2,662.00SFD 1 $0.00638 $2,662.00 02-14-253-027 $2,662.00SFD 1 $0.00637 $2,662.00 02-14-253-028 $2,662.00SFD 1 $0.00636 $2,662.00 02-14-253-029 $2,662.00SFD 1 $0.00635 $2,662.00 02-14-253-030 $2,662.00SFD 1 $0.00634 $2,662.00 02-14-253-031 $2,662.00SFD 1 $0.00633 $2,662.00 02-14-253-032 $2,662.00SFD 1 $0.00632 $2,662.00 02-14-254-001 $2,662.00SFD 1 $0.00664 $2,662.00 02-14-254-002 $2,662.00SFD 1 $0.00665 $2,662.00 02-14-254-003 $2,662.00SFD 1 $0.00666 $2,662.00 02-14-254-004 $2,662.00SFD 1 $0.00667 $2,662.00 02-14-254-005 $2,662.00SFD 1 $0.00668 $2,662.00 02-14-254-006 $2,662.00SFD 1 $0.00669 $2,662.00 02-14-254-007 $2,662.00SFD 1 $0.00670 $2,662.00 02-14-254-008 $2,662.00SFD 1 $0.00671 $2,662.00 02-14-254-009 $2,662.00SFD 1 $0.00672 $2,662.00 02-14-254-010 $2,662.00SFD 1 $0.00673 $2,662.00 02-14-254-011 $2,662.00SFD 1 $0.00674 $2,662.00 02-14-254-012 $2,662.00SFD 1 $0.00675 $2,662.00 02-14-254-013 $2,662.00SFD 1 $0.00676 $2,662.00 02-14-254-014 $2,662.00SFD 1 $0.00677 $2,662.00 02-14-254-015 $2,662.00SFD 1 $0.00678 $2,662.00 02-14-254-016 $2,662.00SFD 1 $0.00679 $2,662.00 02-14-254-017 $2,662.00SFD 1 $0.00680 $2,662.00 02-14-254-018 $2,662.00SFD 1 $0.00681 $2,662.00 02-14-254-019 $2,662.00SFD 1 $0.00682 $2,662.00 02-14-254-020 $2,662.00SFD 1 $0.00683 $2,662.00 02-14-254-021 $2,662.00SFD 1 $0.00684 $2,662.00 02-14-254-022 $2,662.00SFD 1 $0.00685 $2,662.00 02-14-254-023 $2,662.00SFD 1 $0.00686 $2,662.00 02-14-254-024 $2,662.00SFD 1 $0.00687 $2,662.00 02-14-254-025 $2,662.00SFD 1 $0.00688 $2,662.00 02-14-254-026 $2,662.00SFD 1 $0.00689 $2,662.00 11/8/21 1:29PM Page 8 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-254-027 $2,662.00SFD 1 $0.00690 $2,662.00 02-14-254-028 $2,662.00SFD 1 $0.00691 $2,662.00 02-14-254-029 $2,662.00SFD 1 $0.00692 $2,662.00 02-14-254-030 $2,662.00SFD 1 $0.00693 $2,662.00 02-14-254-031 $2,662.00SFD 1 $0.00694 $2,662.00 02-14-254-032 $2,662.00SFD 1 $0.00695 $2,662.00 02-14-254-033 $2,662.00SFD 1 $0.00696 $2,662.00 02-14-254-034 $2,662.00SFD 1 $0.00697 $2,662.00 02-14-254-035 $2,662.00SFD 1 $0.00698 $2,662.00 02-14-254-036 $2,662.00SFD 1 $0.00699 $2,662.00 02-14-254-037 $2,662.00SFD 1 $0.00700 $2,662.00 02-14-254-038 $2,662.00SFD 1 $0.00701 $2,662.00 02-14-254-039 $2,662.00SFD 1 $0.00702 $2,662.00 02-14-255-001 $2,662.00SFD 1 $0.00597 $2,662.00 02-14-255-002 $2,662.00SFD 1 $0.00598 $2,662.00 02-14-255-003 $2,662.00SFD 1 $0.00599 $2,662.00 02-14-255-004 $2,662.00SFD 1 $0.00600 $2,662.00 02-14-255-005 $2,662.00SFD 1 $0.00601 $2,662.00 02-14-255-006 $2,662.00SFD 1 $0.00602 $2,662.00 02-14-255-007 $2,662.00SFD 1 $0.00603 $2,662.00 02-14-255-008 $2,662.00SFD 1 $0.00604 $2,662.00 02-14-255-009 $2,662.00SFD 1 $0.00605 $2,662.00 02-14-255-010 $2,662.00SFD 1 $0.00606 $2,662.00 02-14-255-011 $2,662.00SFD 1 $0.00607 $2,662.00 02-14-255-012 $2,662.00SFD 1 $0.00608 $2,662.00 02-14-255-013 $2,662.00SFD 1 $0.00609 $2,662.00 02-14-255-014 $2,662.00SFD 1 $0.00610 $2,662.00 02-14-255-015 $2,662.00SFD 1 $0.00611 $2,662.00 02-14-255-016 $2,662.00SFD 1 $0.00612 $2,662.00 02-14-255-017 $2,662.00SFD 1 $0.00613 $2,662.00 02-14-255-018 $2,662.00SFD 1 $0.00614 $2,662.00 02-14-255-019 $2,662.00SFD 1 $0.00615 $2,662.00 02-14-255-020 $2,662.00SFD 1 $0.00616 $2,662.00 02-14-255-021 $2,662.00SFD 1 $0.00617 $2,662.00 02-14-255-022 $2,662.00SFD 1 $0.00618 $2,662.00 02-14-255-023 $2,662.00SFD 1 $0.00619 $2,662.00 02-14-255-024 $2,662.00SFD 1 $0.00620 $2,662.00 02-14-255-025 $2,662.00SFD 1 $0.00621 $2,662.00 02-14-255-026 $2,662.00SFD 1 $0.00622 $2,662.00 02-14-255-027 $2,662.00SFD 1 $0.00623 $2,662.00 02-14-255-028 $2,662.00SFD 1 $0.00624 $2,662.00 02-14-255-029 $2,662.00SFD 1 $0.00625 $2,662.00 02-14-255-030 $2,662.00SFD 1 $0.00626 $2,662.00 02-14-255-031 $2,662.00SFD 1 $0.00627 $2,662.00 02-14-255-032 $2,662.00SFD 1 $0.00628 $2,662.00 02-14-255-033 $2,662.00SFD 1 $0.00629 $2,662.00 02-14-255-034 $2,662.00SFD 1 $0.00630 $2,662.00 11/8/21 1:29PM Page 9 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-255-035 $2,662.00SFD 1 $0.00631 $2,662.00 02-14-320-001 $2,662.00SFD 1 $0.00515 $2,662.00 02-14-320-002 $2,662.00SFD 1 $0.00516 $2,662.00 02-14-320-003 $2,662.00SFD 1 $0.00517 $2,662.00 02-14-320-004 $2,662.00SFD 1 $0.00518 $2,662.00 02-14-320-005 $2,662.00SFD 1 $0.00519 $2,662.00 02-14-321-001 $2,662.00SFD 1 $0.00582 $2,662.00 02-14-321-002 $2,662.00SFD 1 $0.00581 $2,662.00 02-14-321-003 $2,662.00SFD 1 $0.00580 $2,662.00 02-14-321-004 $2,662.00SFD 1 $0.00579 $2,662.00 02-14-322-001 $2,662.00SFD 1 $0.00520 $2,662.00 02-14-322-002 $2,662.00SFD 1 $0.00521 $2,662.00 02-14-322-003 $2,662.00SFD 1 $0.00522 $2,662.00 02-14-322-004 $2,662.00SFD 1 $0.00523 $2,662.00 02-14-322-005 $2,662.00SFD 1 $0.00524 $2,662.00 02-14-322-006 $2,662.00SFD 1 $0.00525 $2,662.00 02-14-323-001 $2,662.00SFD 1 $0.00565 $2,662.00 02-14-323-002 $2,662.00SFD 1 $0.00564 $2,662.00 02-14-323-003 $2,662.00SFD 1 $0.00563 $2,662.00 02-14-323-004 $2,662.00SFD 1 $0.00562 $2,662.00 02-14-323-005 $2,662.00SFD 1 $0.00561 $2,662.00 02-14-323-006 $2,662.00SFD 1 $0.00560 $2,662.00 02-14-323-007 $2,662.00SFD 1 $0.00559 $2,662.00 02-14-323-008 $2,662.00SFD 1 $0.00558 $2,662.00 02-14-324-001 $2,662.00SFD 1 $0.00540 $2,662.00 02-14-324-002 $2,662.00SFD 1 $0.00539 $2,662.00 02-14-324-003 $2,662.00SFD 1 $0.00538 $2,662.00 02-14-324-004 $2,662.00SFD 1 $0.00537 $2,662.00 02-14-324-005 $2,662.00SFD 1 $0.00536 $2,662.00 02-14-324-006 $2,662.00SFD 1 $0.00535 $2,662.00 02-14-325-001 $2,662.00SFD 1 $0.00526 $2,662.00 02-14-325-002 $2,662.00SFD 1 $0.00527 $2,662.00 02-14-325-003 $2,662.00SFD 1 $0.00528 $2,662.00 02-14-325-004 $2,662.00SFD 1 $0.00529 $2,662.00 02-14-325-005 $2,662.00SFD 1 $0.00530 $2,662.00 02-14-325-006 $2,662.00SFD 1 $0.00531 $2,662.00 02-14-325-007 $2,662.00SFD 1 $0.00532 $2,662.00 02-14-325-008 $2,662.00SFD 1 $0.00533 $2,662.00 02-14-325-009 $2,662.00SFD 1 $0.00534 $2,662.00 Subtotal $0.00233 $620,246.00$620,246.00 Series 2 Duplex Property 02-11-490-002 $4,358.00DUP 2 $0.00804 $4,358.00 02-11-490-003 $4,358.00DUP 2 $0.00805 $4,358.00 02-11-490-004 $4,358.00DUP 2 $0.00806 $4,358.00 02-11-490-005 $4,358.00DUP 2 $0.00807 $4,358.00 02-11-490-006 $4,358.00DUP 2 $0.00808 $4,358.00 02-11-490-007 $4,358.00DUP 2 $0.00809 $4,358.00 11/8/21 1:29PM Page 10 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-11-490-008 $4,358.00DUP 2 $0.00810 $4,358.00 02-11-490-009 $4,358.00DUP 2 $0.00811 $4,358.00 02-11-490-010 $4,358.00DUP 2 $0.00812 $4,358.00 02-11-490-011 $4,358.00DUP 2 $0.00813 $4,358.00 02-11-491-002 $4,358.00DUP 2 $0.00724 $4,358.00 02-11-491-003 $4,358.00DUP 2 $0.00725 $4,358.00 02-11-491-004 $4,358.00DUP 2 $0.00726 $4,358.00 02-14-222-001 $4,358.00DUP 2 $0.00773 $4,358.00 02-14-222-002 $4,358.00DUP 2 $0.00774 $4,358.00 02-14-222-003 $4,358.00DUP 2 $0.00775 $4,358.00 02-14-222-004 $4,358.00DUP 2 $0.00776 $4,358.00 02-14-222-005 $4,358.00DUP 2 $0.00777 $4,358.00 02-14-222-006 $4,358.00DUP 2 $0.00778 $4,358.00 02-14-222-007 $4,358.00DUP 2 $0.00779 $4,358.00 02-14-222-008 $4,358.00DUP 2 $0.00780 $4,358.00 02-14-222-009 $4,358.00DUP 2 $0.00781 $4,358.00 02-14-222-010 $4,358.00DUP 2 $0.00782 $4,358.00 02-14-222-011 $4,358.00DUP 2 $0.00783 $4,358.00 02-14-222-012 $4,358.00DUP 2 $0.00784 $4,358.00 02-14-223-001 $4,358.00DUP 2 $0.00785 $4,358.00 02-14-223-002 $4,358.00DUP 2 $0.00786 $4,358.00 02-14-223-003 $4,358.00DUP 2 $0.00787 $4,358.00 02-14-223-004 $4,358.00DUP 2 $0.00788 $4,358.00 02-14-223-005 $4,358.00DUP 2 $0.00789 $4,358.00 02-14-223-006 $4,358.00DUP 2 $0.00790 $4,358.00 02-14-223-007 $4,358.00DUP 2 $0.00791 $4,358.00 02-14-223-008 $4,358.00DUP 2 $0.00792 $4,358.00 02-14-223-009 $4,358.00DUP 2 $0.00793 $4,358.00 02-14-223-010 $4,358.00DUP 2 $0.00794 $4,358.00 02-14-223-011 $4,358.00DUP 2 $0.00795 $4,358.00 02-14-223-012 $4,358.00DUP 2 $0.00796 $4,358.00 02-14-223-013 $4,358.00DUP 2 $0.00797 $4,358.00 02-14-223-014 $4,358.00DUP 2 $0.00798 $4,358.00 02-14-223-015 $4,358.00DUP 2 $0.00799 $4,358.00 02-14-223-016 $4,358.00DUP 2 $0.00800 $4,358.00 02-14-223-017 $4,358.00DUP 2 $0.00801 $4,358.00 02-14-223-018 $4,358.00DUP 2 $0.00802 $4,358.00 02-14-223-019 $4,358.00DUP 2 $0.00803 $4,358.00 02-14-224-001 $4,358.00DUP 2 $0.00814 $4,358.00 02-14-224-002 $4,358.00DUP 2 $0.00815 $4,358.00 02-14-224-003 $4,358.00DUP 2 $0.00816 $4,358.00 02-14-224-004 $4,358.00DUP 2 $0.00817 $4,358.00 02-14-224-005 $4,358.00DUP 2 $0.00818 $4,358.00 02-14-224-006 $4,358.00DUP 2 $0.00819 $4,358.00 02-14-224-007 $4,358.00DUP 2 $0.00820 $4,358.00 02-14-224-008 $4,358.00DUP 2 $0.00821 $4,358.00 02-14-224-009 $4,358.00DUP 2 $0.00822 $4,358.00 11/8/21 1:29PM Page 11 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-224-010 $4,358.00DUP 2 $0.00823 $4,358.00 02-14-224-011 $4,358.00DUP 2 $0.00824 $4,358.00 02-14-224-012 $4,358.00DUP 2 $0.00825 $4,358.00 02-14-224-013 $4,358.00DUP 2 $0.00826 $4,358.00 02-14-224-014 $4,358.00DUP 2 $0.00827 $4,358.00 02-14-224-015 $4,358.00DUP 2 $0.00828 $4,358.00 02-14-224-016 $4,358.00DUP 2 $0.00829 $4,358.00 02-14-224-017 $4,358.00DUP 2 $0.00830 $4,358.00 02-14-224-018 $4,358.00DUP 2 $0.00831 $4,358.00 02-14-224-019 $4,358.00DUP 2 $0.00832 $4,358.00 02-14-224-020 $4,358.00DUP 2 $0.00833 $4,358.00 02-14-224-021 $4,358.00DUP 2 $0.00834 $4,358.00 02-14-224-022 $4,358.00DUP 2 $0.00835 $4,358.00 02-14-225-011 $4,358.00DUP 2 $0.00772 $4,358.00 02-14-225-012 $4,358.00DUP 2 $0.00771 $4,358.00 02-14-225-013 $4,358.00DUP 2 $0.00770 $4,358.00 02-14-225-014 $4,358.00DUP 2 $0.00769 $4,358.00 02-14-225-015 $4,358.00DUP 2 $0.00768 $4,358.00 02-14-225-016 $4,358.00DUP 2 $0.00767 $4,358.00 02-14-225-017 $4,358.00DUP 2 $0.00766 $4,358.00 02-14-225-018 $4,358.00DUP 2 $0.00765 $4,358.00 02-14-225-019 $4,358.00DUP 2 $0.00764 $4,358.00 02-14-225-020 $4,358.00DUP 2 $0.00763 $4,358.00 02-14-225-021 $4,358.00DUP 2 $0.00762 $4,358.00 02-14-225-022 $4,358.00DUP 2 $0.00761 $4,358.00 02-14-225-023 $4,358.00DUP 2 $0.00760 $4,358.00 02-14-225-024 $4,358.00DUP 2 $0.00759 $4,358.00 02-14-225-025 $4,358.00DUP 2 $0.00758 $4,358.00 02-14-227-014 $4,358.00DUP 2 $0.00757 $4,358.00 02-14-227-015 $4,358.00DUP 2 $0.00756 $4,358.00 02-14-227-016 $4,358.00DUP 2 $0.00755 $4,358.00 02-14-227-017 $4,358.00DUP 2 $0.00754 $4,358.00 02-14-227-018 $4,358.00DUP 2 $0.00753 $4,358.00 02-14-227-019 $4,358.00DUP 2 $0.00752 $4,358.00 02-14-227-020 $4,358.00DUP 2 $0.00751 $4,358.00 02-14-227-021 $4,358.00DUP 2 $0.00750 $4,358.00 02-14-227-022 $4,358.00DUP 2 $0.00749 $4,358.00 02-14-227-023 $4,358.00DUP 2 $0.00748 $4,358.00 02-14-227-024 $4,358.00DUP 2 $0.00747 $4,358.00 02-14-227-025 $4,358.00DUP 2 $0.00746 $4,358.00 02-14-227-026 $4,358.00DUP 2 $0.00745 $4,358.00 02-14-227-027 $4,358.00DUP 2 $0.00744 $4,358.00 02-14-227-028 $4,358.00DUP 2 $0.00743 $4,358.00 02-14-227-029 $4,358.00DUP 2 $0.00742 $4,358.00 02-14-227-030 $4,358.00DUP 2 $0.00741 $4,358.00 02-14-227-031 $4,358.00DUP 2 $0.00740 $4,358.00 02-14-227-032 $4,358.00DUP 2 $0.00739 $4,358.00 11/8/21 1:29PM Page 12 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-227-033 $4,358.00DUP 2 $0.00738 $4,358.00 02-14-227-034 $4,358.00DUP 2 $0.00737 $4,358.00 02-14-227-035 $4,358.00DUP 2 $0.00736 $4,358.00 02-14-227-036 $4,358.00DUP 2 $0.00735 $4,358.00 02-14-227-037 $4,358.00DUP 2 $0.00734 $4,358.00 02-14-227-038 $4,358.00DUP 2 $0.00733 $4,358.00 02-14-227-039 $4,358.00DUP 2 $0.00732 $4,358.00 02-14-227-040 $4,358.00DUP 2 $0.00731 $4,358.00 02-14-229-001 $4,358.00DUP 2 $0.00727 $4,358.00 02-14-229-002 $4,358.00DUP 2 $0.00728 $4,358.00 02-14-229-003 $4,358.00DUP 2 $0.00729 $4,358.00 02-14-229-004 $4,358.00DUP 2 $0.00730 $4,358.00 Subtotal $0.00224 $488,096.00$488,096.00 Series 2 Townhome Property 02-14-100-020 $548,022.00THM 298 $0.00NA $548,022.00 Subtotal $0.00298 $548,022.00$548,022.00 Prepaid Single Family Property 02-14-353-004 $2,662.00PREPAYS 1 $0.00231 $2,662.00 02-14-353-006 $2,662.00PREPAYS 1 $0.00233 $2,662.00 02-14-353-013 $2,662.00PREPAYS 1 $0.00240 $2,662.00 02-14-353-014 $2,662.00PREPAYS 1 $0.00241 $2,662.00 02-14-353-015 $2,662.00PREPAYS 1 $0.00242 $2,662.00 02-14-353-016 $2,662.00PREPAYS 1 $0.00243 $2,662.00 02-14-353-017 $2,662.00PREPAYS 1 $0.00244 $2,662.00 02-14-353-033 $2,662.00PREPAYS 1 $0.00260 $2,662.00 02-14-355-005 $2,662.00PREPAYS 1 $0.00279 $2,662.00 02-14-355-006 $2,662.00PREPAYS 1 $0.00278 $2,662.00 02-14-355-007 $2,662.00PREPAYS 1 $0.00277 $2,662.00 02-14-355-008 $2,662.00PREPAYS 1 $0.00276 $2,662.00 02-14-355-009 $2,662.00PREPAYS 1 $0.00275 $2,662.00 02-14-355-010 $2,662.00PREPAYS 1 $0.00274 $2,662.00 02-14-355-011 $2,662.00PREPAYS 1 $0.00273 $2,662.00 02-14-355-012 $2,662.00PREPAYS 1 $0.00293 $2,662.00 02-14-355-013 $2,662.00PREPAYS 1 $0.00292 $2,662.00 02-14-355-014 $2,662.00PREPAYS 1 $0.00291 $2,662.00 02-14-355-015 $2,662.00PREPAYS 1 $0.00290 $2,662.00 02-14-355-016 $2,662.00PREPAYS 1 $0.00289 $2,662.00 02-14-355-017 $2,662.00PREPAYS 1 $0.00288 $2,662.00 02-14-355-018 $2,662.00PREPAYS 1 $0.00287 $2,662.00 02-14-355-019 $2,662.00PREPAYS 1 $0.00286 $2,662.00 02-14-355-020 $2,662.00PREPAYS 1 $0.00285 $2,662.00 02-14-355-021 $2,662.00PREPAYS 1 $0.00284 $2,662.00 02-14-356-001 $2,662.00PREPAYS 1 $0.00329 $2,662.00 02-14-356-002 $2,662.00PREPAYS 1 $0.00328 $2,662.00 02-14-356-003 $2,662.00PREPAYS 1 $0.00327 $2,662.00 02-14-356-004 $2,662.00PREPAYS 1 $0.00326 $2,662.00 11/8/21 1:29PM Page 13 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-356-005 $2,662.00PREPAYS 1 $0.00325 $2,662.00 02-14-356-006 $2,662.00PREPAYS 1 $0.00324 $2,662.00 02-14-356-007 $2,662.00PREPAYS 1 $0.00323 $2,662.00 02-14-356-008 $2,662.00PREPAYS 1 $0.00322 $2,662.00 02-14-356-009 $2,662.00PREPAYS 1 $0.00321 $2,662.00 02-14-356-010 $2,662.00PREPAYS 1 $0.00320 $2,662.00 02-14-356-011 $2,662.00PREPAYS 1 $0.00319 $2,662.00 02-14-356-012 $2,662.00PREPAYS 1 $0.00318 $2,662.00 02-14-356-013 $2,662.00PREPAYS 1 $0.00317 $2,662.00 02-14-356-014 $2,662.00PREPAYS 1 $0.00316 $2,662.00 02-14-356-015 $2,662.00PREPAYS 1 $0.00315 $2,662.00 02-14-356-016 $2,662.00PREPAYS 1 $0.00314 $2,662.00 02-14-357-002 $2,662.00PREPAYS 1 $0.00331 $2,662.00 02-14-357-003 $2,662.00PREPAYS 1 $0.00332 $2,662.00 02-14-357-004 $2,662.00PREPAYS 1 $0.00333 $2,662.00 02-14-357-005 $2,662.00PREPAYS 1 $0.00334 $2,662.00 02-14-357-006 $2,662.00PREPAYS 1 $0.00335 $2,662.00 02-14-357-007 $2,662.00PREPAYS 1 $0.00336 $2,662.00 02-14-357-008 $2,662.00PREPAYS 1 $0.00337 $2,662.00 02-14-357-009 $2,662.00PREPAYS 1 $0.00338 $2,662.00 02-14-357-010 $2,662.00PREPAYS 1 $0.00339 $2,662.00 02-14-357-011 $2,662.00PREPAYS 1 $0.00340 $2,662.00 02-14-357-012 $2,662.00PREPAYS 1 $0.00341 $2,662.00 02-14-357-013 $2,662.00PREPAYS 1 $0.00342 $2,662.00 02-14-357-014 $2,662.00PREPAYS 1 $0.00343 $2,662.00 02-14-358-004 $2,662.00PREPAYS 1 $0.00310 $2,662.00 02-14-358-005 $2,662.00PREPAYS 1 $0.00309 $2,662.00 02-14-358-006 $2,662.00PREPAYS 1 $0.00308 $2,662.00 02-14-358-007 $2,662.00PREPAYS 1 $0.00307 $2,662.00 02-14-358-008 $2,662.00PREPAYS 1 $0.00306 $2,662.00 02-14-358-009 $2,662.00PREPAYS 1 $0.00305 $2,662.00 02-14-358-010 $2,662.00PREPAYS 1 $0.00304 $2,662.00 02-14-358-011 $2,662.00PREPAYS 1 $0.00303 $2,662.00 02-14-375-001 $2,662.00PREPAYS 1 $0.00490 $2,662.00 02-14-375-009 $2,662.00PREPAYS 1 $0.00482 $2,662.00 02-14-376-002 $2,662.00PREPAYS 1 $0.00467 $2,662.00 02-14-376-003 $2,662.00PREPAYS 1 $0.00468 $2,662.00 02-14-376-004 $2,662.00PREPAYS 1 $0.00469 $2,662.00 02-14-376-005 $2,662.00PREPAYS 1 $0.00470 $2,662.00 02-14-376-006 $2,662.00PREPAYS 1 $0.00471 $2,662.00 02-14-376-010 $2,662.00PREPAYS 1 $0.00475 $2,662.00 02-14-376-011 $2,662.00PREPAYS 1 $0.00476 $2,662.00 02-14-376-012 $2,662.00PREPAYS 1 $0.00477 $2,662.00 02-14-376-013 $2,662.00PREPAYS 1 $0.00478 $2,662.00 02-14-376-014 $2,662.00PREPAYS 1 $0.00479 $2,662.00 02-14-376-021 $2,662.00PREPAYS 1 $0.00458 $2,662.00 02-14-376-022 $2,662.00PREPAYS 1 $0.00459 $2,662.00 11/8/21 1:29PM Page 14 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-377-003 $2,662.00PREPAYS 1 $0.00430 $2,662.00 02-14-377-015 $2,662.00PREPAYS 1 $0.00442 $2,662.00 02-14-377-017 $2,662.00PREPAYS 1 $0.00444 $2,662.00 02-14-377-018 $2,662.00PREPAYS 1 $0.00445 $2,662.00 02-14-377-019 $2,662.00PREPAYS 1 $0.00446 $2,662.00 02-14-377-025 $2,662.00PREPAYS 1 $0.00452 $2,662.00 02-14-377-026 $2,662.00PREPAYS 1 $0.00453 $2,662.00 02-14-402-001 $2,662.00PREPAYS 1 $0.00393 $2,662.00 02-14-402-002 $2,662.00PREPAYS 1 $0.00392 $2,662.00 02-14-402-003 $2,662.00PREPAYS 1 $0.00391 $2,662.00 02-14-402-006 $2,662.00PREPAYS 1 $0.00388 $2,662.00 02-14-402-010 $2,662.00PREPAYS 1 $0.00384 $2,662.00 02-14-402-011 $2,662.00PREPAYS 1 $0.00383 $2,662.00 02-14-402-013 $2,662.00PREPAYS 1 $0.00381 $2,662.00 02-14-402-014 $2,662.00PREPAYS 1 $0.00380 $2,662.00 02-14-402-015 $2,662.00PREPAYS 1 $0.00379 $2,662.00 02-14-402-016 $2,662.00PREPAYS 1 $0.00378 $2,662.00 02-14-402-017 $2,662.00PREPAYS 1 $0.00377 $2,662.00 02-14-402-019 $2,662.00PREPAYS 1 $0.00375 $2,662.00 02-14-403-001 $2,662.00PREPAYS 1 $0.00394 $2,662.00 02-14-403-002 $2,662.00PREPAYS 1 $0.00395 $2,662.00 02-14-403-003 $2,662.00PREPAYS 1 $0.00396 $2,662.00 02-14-403-004 $2,662.00PREPAYS 1 $0.00397 $2,662.00 02-14-403-005 $2,662.00PREPAYS 1 $0.00398 $2,662.00 02-14-403-007 $2,662.00PREPAYS 1 $0.00400 $2,662.00 02-14-403-008 $2,662.00PREPAYS 1 $0.00401 $2,662.00 02-14-403-009 $2,662.00PREPAYS 1 $0.00402 $2,662.00 02-14-403-010 $2,662.00PREPAYS 1 $0.00403 $2,662.00 02-14-403-011 $2,662.00PREPAYS 1 $0.00404 $2,662.00 02-14-403-012 $2,662.00PREPAYS 1 $0.00405 $2,662.00 02-14-403-013 $2,662.00PREPAYS 1 $0.00406 $2,662.00 02-14-403-022 $2,662.00PREPAYS 1 $0.00415 $2,662.00 02-14-403-025 $2,662.00PREPAYS 1 $0.00418 $2,662.00 02-14-403-027 $2,662.00PREPAYS 1 $0.00420 $2,662.00 02-14-403-028 $2,662.00PREPAYS 1 $0.00421 $2,662.00 02-14-403-029 $2,662.00PREPAYS 1 $0.00422 $2,662.00 02-14-403-030 $2,662.00PREPAYS 1 $0.00423 $2,662.00 02-14-403-031 $2,662.00PREPAYS 1 $0.00424 $2,662.00 02-14-403-032 $2,662.00PREPAYS 1 $0.00425 $2,662.00 02-14-403-033 $2,662.00PREPAYS 1 $0.00426 $2,662.00 02-14-403-034 $2,662.00PREPAYS 1 $0.00427 $2,662.00 02-14-404-001 $2,662.00PREPAYS 1 $0.00344 $2,662.00 02-14-404-003 $2,662.00PREPAYS 1 $0.00346 $2,662.00 02-14-404-004 $2,662.00PREPAYS 1 $0.00347 $2,662.00 02-14-404-005 $2,662.00PREPAYS 1 $0.00348 $2,662.00 02-14-404-006 $2,662.00PREPAYS 1 $0.00349 $2,662.00 02-14-404-007 $2,662.00PREPAYS 1 $0.00350 $2,662.00 11/8/21 1:29PM Page 15 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-14-404-008 $2,662.00PREPAYS 1 $0.00351 $2,662.00 02-14-404-009 $2,662.00PREPAYS 1 $0.00352 $2,662.00 02-14-404-010 $2,662.00PREPAYS 1 $0.00353 $2,662.00 02-14-404-011 $2,662.00PREPAYS 1 $0.00354 $2,662.00 02-14-404-012 $2,662.00PREPAYS 1 $0.00355 $2,662.00 02-14-404-017 $2,662.00PREPAYS 1 $0.00360 $2,662.00 02-14-404-027 $2,662.00PREPAYS 1 $0.00370 $2,662.00 02-14-404-029 $2,662.00PREPAYS 1 $0.00372 $2,662.00 02-14-454-004 $2,662.00PREPAYS 1 $0.0093 $2,662.00 02-14-454-006 $2,662.00PREPAYS 1 $0.0095 $2,662.00 02-14-454-007 $2,662.00PREPAYS 1 $0.0096 $2,662.00 02-14-454-009 $2,662.00PREPAYS 1 $0.0098 $2,662.00 02-14-455-016 $2,662.00PREPAYS 1 $0.00176 $2,662.00 02-14-455-019 $2,662.00PREPAYS 1 $0.00173 $2,662.00 02-14-455-020 $2,662.00PREPAYS 1 $0.00172 $2,662.00 02-14-455-021 $2,662.00PREPAYS 1 $0.00171 $2,662.00 02-14-455-022 $2,662.00PREPAYS 1 $0.00170 $2,662.00 02-14-456-003 $2,662.00PREPAYS 1 $0.00123 $2,662.00 02-14-457-008 $2,662.00PREPAYS 1 $0.00140 $2,662.00 02-23-103-002 $2,662.00PREPAYS 1 $0.00202 $2,662.00 02-23-103-003 $2,662.00PREPAYS 1 $0.00201 $2,662.00 02-23-103-004 $2,662.00PREPAYS 1 $0.00200 $2,662.00 02-23-103-005 $2,662.00PREPAYS 1 $0.00199 $2,662.00 02-23-103-006 $2,662.00PREPAYS 1 $0.00198 $2,662.00 02-23-103-007 $2,662.00PREPAYS 1 $0.00197 $2,662.00 02-23-103-008 $2,662.00PREPAYS 1 $0.00196 $2,662.00 02-23-103-009 $2,662.00PREPAYS 1 $0.00195 $2,662.00 02-23-103-010 $2,662.00PREPAYS 1 $0.00194 $2,662.00 02-23-103-011 $2,662.00PREPAYS 1 $0.00193 $2,662.00 02-23-103-012 $2,662.00PREPAYS 1 $0.00192 $2,662.00 02-23-103-013 $2,662.00PREPAYS 1 $0.00191 $2,662.00 02-23-103-014 $2,662.00PREPAYS 1 $0.00190 $2,662.00 02-23-103-015 $2,662.00PREPAYS 1 $0.00189 $2,662.00 02-23-103-016 $2,662.00PREPAYS 1 $0.00188 $2,662.00 02-23-103-017 $2,662.00PREPAYS 1 $0.00187 $2,662.00 02-23-103-018 $2,662.00PREPAYS 1 $0.00186 $2,662.00 02-23-103-019 $2,662.00PREPAYS 1 $0.00185 $2,662.00 02-23-104-001 $2,662.00PREPAYS 1 $0.00203 $2,662.00 02-23-104-002 $2,662.00PREPAYS 1 $0.00204 $2,662.00 02-23-104-003 $2,662.00PREPAYS 1 $0.00205 $2,662.00 02-23-104-004 $2,662.00PREPAYS 1 $0.00206 $2,662.00 02-23-104-005 $2,662.00PREPAYS 1 $0.00207 $2,662.00 02-23-104-006 $2,662.00PREPAYS 1 $0.00208 $2,662.00 02-23-104-007 $2,662.00PREPAYS 1 $0.00209 $2,662.00 02-23-104-008 $2,662.00PREPAYS 1 $0.00210 $2,662.00 02-23-104-009 $2,662.00PREPAYS 1 $0.00211 $2,662.00 02-23-104-010 $2,662.00PREPAYS 1 $0.00212 $2,662.00 11/8/21 1:29PM Page 16 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-23-104-011 $2,662.00PREPAYS 1 $0.00213 $2,662.00 02-23-104-012 $2,662.00PREPAYS 1 $0.00214 $2,662.00 02-23-104-013 $2,662.00PREPAYS 1 $0.00215 $2,662.00 02-23-104-014 $2,662.00PREPAYS 1 $0.00216 $2,662.00 02-23-104-015 $2,662.00PREPAYS 1 $0.00217 $2,662.00 02-23-104-016 $2,662.00PREPAYS 1 $0.00218 $2,662.00 02-23-104-017 $2,662.00PREPAYS 1 $0.00219 $2,662.00 02-23-104-018 $2,662.00PREPAYS 1 $0.00220 $2,662.00 02-23-104-019 $2,662.00PREPAYS 1 $0.00221 $2,662.00 02-23-104-020 $2,662.00PREPAYS 1 $0.00222 $2,662.00 02-23-104-021 $2,662.00PREPAYS 1 $0.00223 $2,662.00 02-23-104-022 $2,662.00PREPAYS 1 $0.00224 $2,662.00 02-23-104-023 $2,662.00PREPAYS 1 $0.00225 $2,662.00 02-23-104-024 $2,662.00PREPAYS 1 $0.00226 $2,662.00 02-23-104-025 $2,662.00PREPAYS 1 $0.00227 $2,662.00 02-23-124-001 $2,662.00PREPAYS 1 $0.0038 $2,662.00 02-23-124-002 $2,662.00PREPAYS 1 $0.0037 $2,662.00 02-23-124-003 $2,662.00PREPAYS 1 $0.0036 $2,662.00 02-23-124-006 $2,662.00PREPAYS 1 $0.0033 $2,662.00 02-23-124-007 $2,662.00PREPAYS 1 $0.0032 $2,662.00 02-23-124-008 $2,662.00PREPAYS 1 $0.0031 $2,662.00 02-23-127-001 $2,662.00PREPAYS 1 $0.0050 $2,662.00 02-23-127-002 $2,662.00PREPAYS 1 $0.0049 $2,662.00 02-23-127-003 $2,662.00PREPAYS 1 $0.0048 $2,662.00 02-23-127-004 $2,662.00PREPAYS 1 $0.0047 $2,662.00 02-23-127-005 $2,662.00PREPAYS 1 $0.0046 $2,662.00 02-23-127-006 $2,662.00PREPAYS 1 $0.0045 $2,662.00 02-23-127-007 $2,662.00PREPAYS 1 $0.0044 $2,662.00 02-23-127-008 $2,662.00PREPAYS 1 $0.0043 $2,662.00 02-23-127-009 $2,662.00PREPAYS 1 $0.0042 $2,662.00 02-23-127-010 $2,662.00PREPAYS 1 $0.0041 $2,662.00 02-23-127-011 $2,662.00PREPAYS 1 $0.0040 $2,662.00 02-23-127-012 $2,662.00PREPAYS 1 $0.0039 $2,662.00 02-23-128-001 $2,662.00PREPAYS 1 $0.0051 $2,662.00 02-23-128-002 $2,662.00PREPAYS 1 $0.0052 $2,662.00 02-23-128-003 $2,662.00PREPAYS 1 $0.0053 $2,662.00 02-23-128-004 $2,662.00PREPAYS 1 $0.0054 $2,662.00 02-23-128-005 $2,662.00PREPAYS 1 $0.0055 $2,662.00 02-23-128-006 $2,662.00PREPAYS 1 $0.0056 $2,662.00 02-23-128-007 $2,662.00PREPAYS 1 $0.0057 $2,662.00 02-23-128-008 $2,662.00PREPAYS 1 $0.0058 $2,662.00 02-23-128-009 $2,662.00PREPAYS 1 $0.0059 $2,662.00 02-23-128-010 $2,662.00PREPAYS 1 $0.0060 $2,662.00 02-23-128-011 $2,662.00PREPAYS 1 $0.0061 $2,662.00 02-23-128-012 $2,662.00PREPAYS 1 $0.0062 $2,662.00 02-23-128-013 $2,662.00PREPAYS 1 $0.0078 $2,662.00 02-23-128-014 $2,662.00PREPAYS 1 $0.0079 $2,662.00 11/8/21 1:29PM Page 17 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-23-128-015 $2,662.00PREPAYS 1 $0.0080 $2,662.00 02-23-128-016 $2,662.00PREPAYS 1 $0.0081 $2,662.00 02-23-128-017 $2,662.00PREPAYS 1 $0.0082 $2,662.00 02-23-128-018 $2,662.00PREPAYS 1 $0.0083 $2,662.00 02-23-128-019 $2,662.00PREPAYS 1 $0.0084 $2,662.00 02-23-128-020 $2,662.00PREPAYS 1 $0.0085 $2,662.00 02-23-128-021 $2,662.00PREPAYS 1 $0.0086 $2,662.00 02-23-128-022 $2,662.00PREPAYS 1 $0.0087 $2,662.00 02-23-128-023 $2,662.00PREPAYS 1 $0.0088 $2,662.00 02-23-128-024 $2,662.00PREPAYS 1 $0.0089 $2,662.00 02-23-128-025 $2,662.00PREPAYS 1 $0.0090 $2,662.00 02-23-129-001 $2,662.00PREPAYS 1 $0.001 $2,662.00 02-23-129-003 $2,662.00PREPAYS 1 $0.003 $2,662.00 02-23-129-004 $2,662.00PREPAYS 1 $0.004 $2,662.00 02-23-129-005 $2,662.00PREPAYS 1 $0.005 $2,662.00 02-23-129-006 $2,662.00PREPAYS 1 $0.006 $2,662.00 02-23-129-007 $2,662.00PREPAYS 1 $0.007 $2,662.00 02-23-129-008 $2,662.00PREPAYS 1 $0.008 $2,662.00 02-23-129-009 $2,662.00PREPAYS 1 $0.009 $2,662.00 02-23-129-010 $2,662.00PREPAYS 1 $0.0010 $2,662.00 02-23-129-011 $2,662.00PREPAYS 1 $0.0011 $2,662.00 02-23-129-012 $2,662.00PREPAYS 1 $0.0012 $2,662.00 02-23-129-013 $2,662.00PREPAYS 1 $0.0013 $2,662.00 02-23-129-014 $2,662.00PREPAYS 1 $0.0014 $2,662.00 02-23-129-015 $2,662.00PREPAYS 1 $0.0015 $2,662.00 02-23-129-021 $2,662.00PREPAYS 1 $0.0021 $2,662.00 02-23-129-025 $2,662.00PREPAYS 1 $0.0025 $2,662.00 02-23-129-027 $2,662.00PREPAYS 1 $0.0027 $2,662.00 02-23-129-029 $2,662.00PREPAYS 1 $0.0029 $2,662.00 02-23-130-003 $2,662.00PREPAYS 1 $0.0065 $2,662.00 02-23-130-005 $2,662.00PREPAYS 1 $0.0067 $2,662.00 02-23-130-006 $2,662.00PREPAYS 1 $0.0068 $2,662.00 02-23-130-009 $2,662.00PREPAYS 1 $0.0071 $2,662.00 02-23-130-010 $2,662.00PREPAYS 1 $0.0072 $2,662.00 02-23-131-002 $2,662.00PREPAYS 1 $0.00122 $2,662.00 02-23-131-003 $2,662.00PREPAYS 1 $0.00121 $2,662.00 02-23-131-004 $2,662.00PREPAYS 1 $0.00120 $2,662.00 02-23-131-005 $2,662.00PREPAYS 1 $0.00119 $2,662.00 02-23-132-001 $2,662.00PREPAYS 1 $0.00178 $2,662.00 02-23-132-002 $2,662.00PREPAYS 1 $0.00179 $2,662.00 02-23-132-003 $2,662.00PREPAYS 1 $0.00180 $2,662.00 02-23-132-004 $2,662.00PREPAYS 1 $0.00181 $2,662.00 02-23-132-005 $2,662.00PREPAYS 1 $0.00182 $2,662.00 02-23-132-006 $2,662.00PREPAYS 1 $0.00183 $2,662.00 02-23-132-007 $2,662.00PREPAYS 1 $0.00184 $2,662.00 02-23-201-006 $2,662.00PREPAYS 1 $0.00131 $2,662.00 02-23-201-008 $2,662.00PREPAYS 1 $0.00129 $2,662.00 11/8/21 1:29PM Page 18 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-23-201-009 $2,662.00PREPAYS1 $0.00128$2,662.00 02-23-203-001 $2,662.00PREPAYS1 $0.00118$2,662.00 02-23-203-002 $2,662.00PREPAYS1 $0.00117$2,662.00 02-23-203-003 $2,662.00PREPAYS1 $0.00116$2,662.00 02-23-203-004 $2,662.00PREPAYS1 $0.00115$2,662.00 Subtotal $0.00269 $716,078.00$716,078.00 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) $468,797.821,245 $2,491,946.18$2,960,744.00 11/8/21 1:29PM 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, DTA (formerly known as David Taussig & Associates). Special Service No. 2004-107 (Raintree Village II) Tax Classification 2021 Levy 2020 Levy % Change Maximum Parcel Amount Single Family $ 2,662.00 $ 2,623.00 1.49% Duplex $ 2,179.00 $ 2,147.00 1.49% Townhome $ 1,839.00 $ 1,812.00 1.49% Extended Parcel Amounts Single Family $ 2,662.00 $ 2,623.00 1.49% Duplex $ 2,179.00 $ 2,147.00 1.49% Townhome $ 1,839.00 $ 1,812.00 1.49% As noted above, extended (actual) 2021 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 $845,270.00 (out of a maximum amount of $855,918.00 – with $10,648.00 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 10, 2021 Subject: SSA No. 2004-107 Raintree Village II – Tax Abatement Ordinance No. 2021-____ Page 1 Ordinance No. 2021-______ 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 DTA, Inc. (the “Consultant”). Ordinance No. 2021-____ Page 2 (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2021 for the Bonds is $845,270.00 and the 2021 Levy for Special Taxes is $845,270.00. Section 2. Of the $855,918.00 of Special Taxes levied for calendar year 2021 pursuant to Section 6 of the Bond Ordinance $10,648.00 of such Special Taxes is hereby abated resulting in a 2021 calendar year levy of $845,270.00. 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 2021 dated November 10, 2021, prepared by DTA, Inc. and the 2021 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. 2021-____ Page 3 PASSED by the City Council of the City this __________ ___, 2021. KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ City Clerk SIGNED by the Mayor this _________ ___, 2021. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2021. 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 202 1 ) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004 -107 November 10, 2021 www.FinanceDTA.com 5000 Birch Street, Suite 3000 Newport Beach, CA 92660 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 20 21 ) Special Service Area No.2004-107 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 2020 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 2021 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2004-107 November 10, 2021 Trustee’s Report (Levy Year 2021) www.FinanceDTA.com INTRODUCTION This report calculates the 2021 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 10, 2021 Trustee’s Report (Levy Year 2021) 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 10, 2021 Trustee’s Report (Levy Year 2021) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No.2004-107 2021 Special Tax Requirement is equal to $845,270.As shown in Table 1 below, the 2021 Special Tax Requirement is equal to the sum of the Series 2005 debt service for the bond year ending September 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:Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus/(Deficit)$0 Special Taxes $845,270 Subtotal $845,270 Uses of Funds Debt Service Interest -09/01/2022 ($201,125) Interest -03/01/2023 ($201,125) Principal -03/01/2023 ($280,000) Administrative Expenses ($25,000) Reserve Replenishment ($138,020) Subtotal ($845,270) Projected Surplus/(Deficit)-09/01/2022 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-107 November 10, 2021 Trustee’s Report (Levy Year 2021) 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, 2021, is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-107 November 10, 2021 Trustee’s Report (Levy Year 2021) www.FinanceDTA.com Table 2: Transaction Summary Administrative Expense Fund Reserve Fund Improvement Fund Bond & Interest Fund $0 $28 $137,996 $1,306,064 $0 $0 $19 $72 $0 $0 $0 $8,809 $0 $0 $0 $835,428 $0 $0 $37,562 ($37,562) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 (1,308,727.83) $0 $0 $0 (321,435.92) $0 $0 $0 21,830.43 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 (175,576.33)(11,317.29) $0 $28 $1 $493,160 Sources of Funds - Actual Types of Funds Beginning Balance - 10/1/2020 Earnings Special Taxes Prior Year(s) Levy Year 2020 Uses of Funds - Actual Account Transfers Administrative Expense Transfers Fiscal Year 2020 Prefunding Fiscal Year 2020 Budget Debt Service Payment - 11/16/2020 Payment - 9/1/2021 Bond Redemptions/Prepayments Principal Redemption Redemption Premium Property Owner Refunds Administrative Expenses Ending Balance - 09/30/2021 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-107 November 10, 2021 Trustee’s Report (Levy Year 2021) www.FinanceDTA.com The calculation of the estimated 2022 bond year-end fund balances and excess reserve funds is shown in Table 3 below. Table 3: Estimated 202 2 Bond Year -End Fund Balances (09/30/2021 through 03/01/202 2) Administrative Expense Fund Reserve Fund Improvement Fund Bond & Interest Fund $0 $28 $137,996 $493,160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($533) $0 $0 $0 $0 $0 $3,534 $0 ($3,534) $25,000 $0 $0 ($25,000) $0 $0 $0 $0 $0 $0 $0 ($255,000) $0 $0 $0 ($209,094) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $25,000 $3,561 $0 $0 $0 ($816,000)$0 $0 ($25,000)($3,561)$0 $0 $0 $0 $0 $0 Levy Year 2020 Budget Debt Service Bond Redemptions/Prepayments Funds Not Eligible for Levy Surplus Projected Surplus/(Deficit) 03/01/2022 Principal - 03/01/2022 Interest - 03/01/2022 Redemption Premium Property Owner Refunds Administrative Expenses Remaining Levy Year 2020 Expenses Ending Balance - 03/01/2022 Reserve Fund Requirement Principal Redemption Uses of Funds - Projected Account Transfers All Other / Non Administrative Expense Administrative Expense Transfers Levy Year 2021 Prefunding Projected Tax Sale Receipts Types of Funds Sources of Funds - Projected Beginning Balance - 09/30/2021 Earnings Special Taxes Prior Year(s) Levy Year 2020 7 SECTION II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2004-107 November 10, 2021 Trustee’s Report (Levy Year 2021) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2021 Maximum Parcel Special Taxes equal $855,918. Subtracting the 2021 Special Tax Requirement of $845,270, results in an abatement of $10,648. 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 $2,662.00 $0.00 $2,662.00 Single Family Dwelling Unit - Prepaid $2,662.00 $2,662.00 $0.00 Duplex Dwelling Unit $2,179.00 $0.00 $2,179.00 Duplex Dwelling Unit -Prepaid $2,179.00 $2,179.00 $0.00 Townhome Dwelling Unit $1,839.00 $0.00 $1,839.00 Townhome Dwelling Unit -Prepaid $1,839.00 $1,839.00 $0.00 A comparison of the maximum and extended special tax amounts for 2021 and 2020 is shown in Table 5 on the following page. 8 SECTION II United City of Yorkville SSA No. 2004-107 November 10, 2021 Trustee’s Report (Levy Year 2021) www.FinanceDTA.com Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 2021 Levy Year 20 20 Percentage Change Maximum Parcel Special Tax Single Family Dwelling Unit $2,662.00 $2,623.00 1.5% Duplex Dwelling Unit $2,179.00 $2,147.00 1.5% Townhome Dwelling Unit $1,839.00 $1,812.00 1.5% Extended Special Tax Single Family Dwelling Unit $2,662.00 $2,623.00 1.5% Duplex Dwelling Unit $2,179.00 $2,147.00 1.5% Townhome Dwelling Unit $1,839.00 $1,812.00 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 10, 2021 Trustee’s Report (Levy Year 2021) www.FinanceDTA.com Table 6 : Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Unit Single Family Duplex Townhome 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 10, 2021 Trustee’s Report (Levy Year 2021) 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 2020 Special Tax Receipts As of November 8, 2021, SSA No. 2004-107 2020 special tax receipts totaled $834,895. A breakdown of the paid and unpaid special taxes by owner of record is shown in Table 2 below. Table 7: 20 20 Paid and Unpaid Special Taxes Owner Total Special Taxes Unpaid Special Taxes Percent Unpaid Homeowners $86,159.00 $0.00 0.00% Lennar Homes LLC $748,736.00 $0.00 0.00% Total $834,895.00 $0.00 0.00% 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 10, 2021 Trustee’s Report (Levy Year 2021) www.FinanceDTA.com V EQUALIZED ASSESSED VALUE AND VALUE -TO-LIEN RATIO The 2020 equalized assessed value was $2,385,179.The average assessed value per developed single-family dwelling unit equals $7,079. The average assessed value per duplex dwelling unit equals $2,523. The average assessed value per developed townhome dwelling unit equals $15,505. 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 2020 Equalized Assesse d Value1 2020 Appraised Value2 Outstanding Bonds 3 Value to Lien Ratio $2,385,179 $7,155,537 $6,691,000 1.07:1 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, 2021. 12 SECTION IV AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2004-107 November 10, 2021 Trustee’s Report (Levy Year 2021) www.FinanceDTA.com VI AD VALOREM PROPERTY TAX RATES The 2020 general ad valorem tax rates for SSA No. 2004-107 are shown in Table 4 below. Table 9 :2020 Ad Valorem Property Tax Rates 4 Type of Rate Interest Rate City Rates5 Corporate 0.169370% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.148380% Police Pension 0.229070% Garbage 0.000000% Audit 0.005150% Liability Insurance 0.006870% Social Security/IMRF 0.025750% School Crossing Guard 0.003440% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Subtotal 0.588030% Kendall Township5 County 0.623230% Bristol-Kendall Fire Protection District 0.715880% Forest Preserve 0.158200% Junior College #516 0.437750% Yorkville Library 0.277500% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.096710% Kendall Road District 0.246150% School District CU-115 6.956700% Subtotal 9.51212% Total Tax Rate 10.100150% Notes: 1.Source: Kendall County, for Tax Codes KE021. APPENDIX A United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2021) FUNDS AND ACCOUNTS APPENDIX B United City of Yorkville SSA No.2004-107 Administration Report (Levy Year 2021) APPLICATION OF SPECIAL TAX APPENDIX C United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2021) APPLICATION OF EARNINGS APPENDIX D United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2021) DEBT SERVICE SCHEDULE Year Ending (3/1)Payment Date Principal Interest Debt Service 2012 9/1/2011 $0 $259,281.25 $259,281 2012 3/1/2012 $84,000 $259,281.25 $343,281 2013 9/1/2012 $0 $256,656.25 $256,656 2013 3/1/2013 $99,000 $256,656.25 $355,656 2014 9/1/2013 $0 $253,562.50 $253,563 2014 3/1/2014 $115,000 $253,562.50 $368,563 2015 9/1/2014 $0 $249,968.75 $249,969 2015 3/1/2015 $132,000 $249,968.75 $381,969 2016 9/1/2015 $0 $245,843.75 $245,844 2016 3/1/2016 $147,000 $245,843.75 $392,844 2017 9/1/2016 $0 $241,250.00 $241,250 2017 3/1/2017 $167,000 $241,250.00 $408,250 2018 9/1/2017 $0 $236,031.25 $236,031 2018 3/1/2018 $188,000 $236,031.25 $424,031 2019 9/1/2018 $0 $230,156.25 $230,156 2019 3/1/2019 $210,000 $230,156.25 $440,156 2020 9/1/2019 $0 $223,593.75 $223,594 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 $216,281.25 $446,281 2022 9/1/2021 $0 $209,093.75 $209,094 2022 3/1/2022 $255,000 $209,093.75 $464,094 2023 9/1/2022 $0 $201,125.00 $201,125 2023 3/1/2023 $280,000 $201,125.00 $481,125 2024 9/1/2023 $0 $192,375.00 $192,375 2024 3/1/2024 $307,000 $192,375.00 $499,375 2025 9/1/2024 $0 $182,781.25 $182,781 2025 3/1/2025 $336,000 $182,781.25 $518,781 2026 9/1/2025 $0 $172,281.25 $172,281 2026 3/1/2026 $368,000 $172,281.25 $540,281 2027 9/1/2026 $0 $160,781.25 $160,781 2027 3/1/2027 $402,000 $160,781.25 $562,781 2028 9/1/2027 $0 $148,218.75 $148,219 2028 3/1/2028 $434,000 $148,218.75 $582,219 2029 9/1/2028 $0 $134,656.25 $134,656 2029 3/1/2029 $472,000 $134,656.25 $606,656 2030 9/1/2029 $0 $119,906.25 $119,906 2030 3/1/2030 $523,000 $119,906.25 $642,906 2031 9/1/2030 $0 $103,562.50 $103,563 2031 3/1/2031 $566,000 $103,562.50 $669,563 2032 9/1/2031 $0 $85,875.00 $85,875 2032 3/1/2032 $610,000 $85,875.00 $695,875 2033 9/1/2032 $0 $66,812.50 $66,813 2033 3/1/2033 $659,000 $66,812.50 $725,813 2034 9/1/2033 $0 $46,218.75 $46,219 2034 3/1/2034 $713,000 $46,218.75 $759,219 2035 9/1/2034 $0 $23,937.50 $23,938 2035 3/1/2035 $766,000 $23,937.50 $789,938 $8,297,000 $8,580,290 $16,877,290 $6,691,000 United City of Yorkville Special Service Area No. 2004-107 Debt Service Schedule Outstanding Principal as of 09/02/2021 Subtotal APPENDIX E United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2021) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2021) 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 $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 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$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-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 $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-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 2021) 202 1 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2021 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedUnit Single Family Property 05-09-211-009 $0.00SFD1 $2,662.00361$2,662.00 05-09-211-010 $0.00SFD1 $2,662.00 362 $2,662.00 05-09-211-011 $0.00SFD1 $2,662.00363$2,662.00 05-09-211-012 $0.00SFD1 $2,662.00364$2,662.00 05-09-211-013 $0.00SFD1 $2,662.00365$2,662.00 05-09-213-001 $0.00SFD1 $2,662.00360$2,662.00 05-09-213-002 $0.00SFD1 $2,662.00359$2,662.00 05-09-213-003 $0.00SFD1 $2,662.00358$2,662.00 05-09-213-004 $0.00SFD1 $2,662.00357$2,662.00 05-09-213-005 $0.00SFD1 $2,662.00356$2,662.00 05-09-213-006 $0.00SFD1 $2,662.00355$2,662.00 05-09-213-007 $0.00SFD1 $2,662.00354$2,662.00 05-09-213-008 $0.00SFD1 $2,662.00353$2,662.00 05-09-213-009 $0.00SFD1 $2,662.00 419 $2,662.00 05-09-213-010 $0.00SFD1 $2,662.00418$2,662.00 05-09-213-011 $0.00SFD1 $2,662.00417$2,662.00 05-09-213-012 $0.00SFD1 $2,662.00416$2,662.00 05-09-213-013 $0.00SFD1 $2,662.00415$2,662.00 05-09-213-014 $0.00SFD1 $2,662.00414$2,662.00 05-09-213-015 $0.00SFD1 $2,662.00413$2,662.00 05-09-213-016 $0.00SFD1 $2,662.00412$2,662.00 05-09-213-017 $0.00SFD1 $2,662.00411$2,662.00 05-09-214-001 $0.00SFD1 $2,662.00410$2,662.00 05-09-214-002 $0.00SFD1 $2,662.00409$2,662.00 05-09-214-003 $0.00SFD1 $2,662.00408$2,662.00 05-09-214-004 $0.00SFD1 $2,662.00 407 $2,662.00 05-09-214-006 $0.00SFD1 $2,662.00405$2,662.00 05-09-214-007 $0.00SFD1 $2,662.00404$2,662.00 05-09-214-008 $0.00SFD1 $2,662.00397$2,662.00 05-09-214-009 $0.00SFD1 $2,662.00 396 $2,662.00 05-09-214-010 $0.00SFD1 $2,662.00395$2,662.00 05-09-214-011 $0.00SFD1 $2,662.00 394 $2,662.00 05-09-214-012 $0.00SFD1 $2,662.00393$2,662.00 05-09-214-013 $0.00SFD1 $2,662.00392$2,662.00 05-09-215-001 $0.00SFD1 $2,662.00366$2,662.00 05-09-215-002 $0.00SFD1 $2,662.00367$2,662.00 05-09-215-003 $0.00SFD1 $2,662.00368$2,662.00 05-09-215-004 $0.00SFD1 $2,662.00 369 $2,662.00 05-09-215-005 $0.00SFD1 $2,662.00370$2,662.00 05-09-215-006 $0.00SFD1 $2,662.00371$2,662.00 05-09-216-001 $0.00SFD1 $2,662.00391$2,662.00 05-09-216-002 $0.00SFD1 $2,662.00390$2,662.00 05-09-216-003 $0.00SFD1 $2,662.00389$2,662.00 05-09-216-004 $0.00SFD1 $2,662.00373$2,662.00 05-09-216-005 $0.00SFD1 $2,662.00372$2,662.00 05-09-226-003 $0.00SFD1 $2,662.00350$2,662.00 05-09-231-001 $0.00SFD1 $2,662.00 349 $2,662.00 05-09-231-002 $0.00SFD1 $2,662.00348$2,662.00 11/8/21 1:45PM Page 1 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2021 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedUnit 05-09-231-003 $0.00SFD 1 $2,662.00347 $2,662.00 05-09-231-004 $0.00SFD 1 $2,662.00346 $2,662.00 05-09-231-006 $0.00SFD 1 $2,662.00344 $2,662.00 05-09-232-002 $0.00SFD 1 $2,662.00342 $2,662.00 05-09-232-003 $0.00SFD 1 $2,662.00341 $2,662.00 05-09-232-005 $0.00SFD 1 $2,662.00339 $2,662.00 05-09-232-006 $0.00SFD 1 $2,662.00338 $2,662.00 05-09-233-001 $0.00SFD 1 $2,662.00352 $2,662.00 05-09-233-002 $0.00SFD 1 $2,662.00420 $2,662.00 05-09-233-003 $0.00SFD 1 $2,662.00353 $2,662.00 05-09-233-004 $0.00SFD 1 $2,662.00421 $2,662.00 05-09-234-001 $0.00SFD 1 $2,662.00422 $2,662.00 05-09-234-002 $0.00SFD 1 $2,662.00423 $2,662.00 05-09-234-003 $0.00SFD 1 $2,662.00424 $2,662.00 05-09-234-004 $0.00SFD 1 $2,662.00425 $2,662.00 05-09-234-005 $0.00SFD 1 $2,662.00426 $2,662.00 05-09-234-006 $0.00SFD 1 $2,662.00427 $2,662.00 05-09-234-007 $0.00SFD 1 $2,662.00428 $2,662.00 05-09-234-008 $0.00SFD 1 $2,662.00429 $2,662.00 05-09-234-009 $0.00SFD 1 $2,662.00430 $2,662.00 05-09-234-010 $0.00SFD 1 $2,662.00431 $2,662.00 05-09-235-001 $0.00SFD 1 $2,662.00432 $2,662.00 05-09-235-002 $0.00SFD 1 $2,662.00433 $2,662.00 05-09-235-003 $0.00SFD 1 $2,662.00434 $2,662.00 05-09-235-004 $0.00SFD 1 $2,662.00435 $2,662.00 05-09-235-005 $0.00SFD 1 $2,662.00436 $2,662.00 05-09-235-006 $0.00SFD 1 $2,662.00437 $2,662.00 05-09-235-007 $0.00SFD 1 $2,662.00438 $2,662.00 05-09-235-008 $0.00SFD 1 $2,662.00439 $2,662.00 05-09-235-009 $0.00SFD 1 $2,662.00440 $2,662.00 05-09-235-010 $0.00SFD 1 $2,662.00441 $2,662.00 05-09-235-011 $0.00SFD 1 $2,662.00442 $2,662.00 05-09-235-012 $0.00SFD 1 $2,662.00443 $2,662.00 05-09-235-013 $0.00SFD 1 $2,662.00444 $2,662.00 05-09-235-014 $0.00SFD 1 $2,662.00445 $2,662.00 05-09-235-015 $0.00SFD 1 $2,662.00446 $2,662.00 05-09-235-016 $0.00SFD 1 $2,662.00447 $2,662.00 05-09-235-017 $0.00SFD 1 $2,662.00448 $2,662.00 05-09-235-018 $0.00SFD 1 $2,662.00449 $2,662.00 05-09-236-001 $0.00SFD 1 $2,662.00403 $2,662.00 05-09-236-002 $0.00SFD 1 $2,662.00402 $2,662.00 05-09-236-003 $0.00SFD 1 $2,662.00401 $2,662.00 05-09-236-004 $0.00SFD 1 $2,662.00400 $2,662.00 05-09-236-005 $0.00SFD 1 $2,662.00399 $2,662.00 05-09-236-006 $0.00SFD 1 $2,662.00398 $2,662.00 05-09-237-001 $0.00SFD 1 $2,662.00388 $2,662.00 05-09-237-002 $0.00SFD 1 $2,662.00387 $2,662.00 05-09-237-003 $0.00SFD 1 $2,662.00386 $2,662.00 05-09-237-004 $0.00SFD 1 $2,662.00385 $2,662.00 11/8/21 1:45PM Page 2 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2021 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedUnit 05-09-237-005 $0.00SFD 1 $2,662.00384 $2,662.00 05-09-237-006 $0.00SFD 1 $2,662.00383 $2,662.00 05-09-237-007 $0.00SFD 1 $2,662.00382 $2,662.00 05-09-237-008 $0.00SFD 1 $2,662.00381 $2,662.00 05-09-237-009 $0.00SFD 1 $2,662.00380 $2,662.00 05-09-237-010 $0.00SFD 1 $2,662.00379 $2,662.00 05-09-237-011 $0.00SFD 1 $2,662.00378 $2,662.00 05-09-237-012 $0.00SFD 1 $2,662.00377 $2,662.00 05-09-237-013 $0.00SFD 1 $2,662.00376 $2,662.00 05-09-237-014 $0.00SFD 1 $2,662.00375 $2,662.00 05-09-237-015 $0.00SFD 1 $2,662.00374 $2,662.00 05-09-238-001 $0.00SFD 1 $2,662.00450 $2,662.00 05-09-238-002 $0.00SFD 1 $2,662.00451 $2,662.00 05-09-238-003 $0.00SFD 1 $2,662.00452 $2,662.00 05-09-238-004 $0.00SFD 1 $2,662.00453 $2,662.00 05-09-238-005 $0.00SFD 1 $2,662.00454 $2,662.00 05-09-238-006 $0.00SFD 1 $2,662.00455 $2,662.00 05-09-238-007 $0.00SFD 1 $2,662.00456 $2,662.00 05-09-238-008 $0.00SFD 1 $2,662.00457 $2,662.00 05-09-238-009 $0.00SFD 1 $2,662.00458 $2,662.00 05-09-238-010 $0.00SFD 1 $2,662.00459 $2,662.00 05-09-239-001 $0.00SFD 1 $2,662.00501 $2,662.00 05-09-239-002 $0.00SFD 1 $2,662.00502 $2,662.00 05-09-239-003 $0.00SFD 1 $2,662.00503 $2,662.00 05-09-239-004 $0.00SFD 1 $2,662.00504 $2,662.00 05-09-239-005 $0.00SFD 1 $2,662.00505 $2,662.00 05-09-239-006 $0.00SFD 1 $2,662.00506 $2,662.00 05-09-239-007 $0.00SFD 1 $2,662.00507 $2,662.00 05-09-239-008 $0.00SFD 1 $2,662.00508 $2,662.00 05-09-239-009 $0.00SFD 1 $2,662.00509 $2,662.00 05-09-239-010 $0.00SFD 1 $2,662.00510 $2,662.00 05-09-239-011 $0.00SFD 1 $2,662.00511 $2,662.00 05-09-239-012 $0.00SFD 1 $2,662.00512 $2,662.00 05-09-239-013 $0.00SFD 1 $2,662.00513 $2,662.00 05-09-239-014 $0.00SFD 1 $2,662.00514 $2,662.00 05-09-239-015 $0.00SFD 1 $2,662.00515 $2,662.00 05-09-239-016 $0.00SFD 1 $2,662.00516 $2,662.00 05-09-239-017 $0.00SFD 1 $2,662.00517 $2,662.00 05-09-239-018 $0.00SFD 1 $2,662.00518 $2,662.00 05-09-239-019 $0.00SFD 1 $2,662.00519 $2,662.00 05-09-240-001 $0.00SFD 1 $2,662.00520 $2,662.00 05-09-240-002 $0.00SFD 1 $2,662.00521 $2,662.00 05-09-240-003 $0.00SFD 1 $2,662.00522 $2,662.00 05-09-240-004 $0.00SFD 1 $2,662.00523 $2,662.00 05-09-240-005 $0.00SFD 1 $2,662.00524 $2,662.00 05-09-240-006 $0.00SFD 1 $2,662.00525 $2,662.00 05-09-240-007 $0.00SFD 1 $2,662.00526 $2,662.00 05-09-240-008 $0.00SFD 1 $2,662.00527 $2,662.00 05-09-240-009 $0.00SFD 1 $2,662.00528 $2,662.00 11/8/21 1:45PM Page 3 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2021 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedUnit 05-09-240-010 $0.00SFD 1 $2,662.00529 $2,662.00 05-09-240-011 $0.00SFD 1 $2,662.00530 $2,662.00 05-09-240-012 $0.00SFD 1 $2,662.00531 $2,662.00 05-09-240-013 $0.00SFD 1 $2,662.00532 $2,662.00 05-09-240-014 $0.00SFD 1 $2,662.00533 $2,662.00 05-09-240-015 $0.00SFD 1 $2,662.00534 $2,662.00 05-09-241-001 $0.00SFD 1 $2,662.00535 $2,662.00 05-09-241-002 $0.00SFD 1 $2,662.00536 $2,662.00 05-09-241-003 $0.00SFD 1 $2,662.00537 $2,662.00 05-09-241-004 $0.00SFD 1 $2,662.00538 $2,662.00 05-09-241-005 $0.00SFD 1 $2,662.00539 $2,662.00 05-09-241-006 $0.00SFD 1 $2,662.00540 $2,662.00 05-09-241-007 $0.00SFD 1 $2,662.00541 $2,662.00 05-09-241-008 $0.00SFD 1 $2,662.00542 $2,662.00 05-09-242-001 $0.00SFD 1 $2,662.00469 $2,662.00 05-09-242-002 $0.00SFD 1 $2,662.00470 $2,662.00 05-09-242-003 $0.00SFD 1 $2,662.00471 $2,662.00 05-09-242-004 $0.00SFD 1 $2,662.00472 $2,662.00 05-09-242-005 $0.00SFD 1 $2,662.00473 $2,662.00 05-09-242-006 $0.00SFD 1 $2,662.00474 $2,662.00 05-09-242-007 $0.00SFD 1 $2,662.00475 $2,662.00 05-09-242-008 $0.00SFD 1 $2,662.00476 $2,662.00 05-09-242-009 $0.00SFD 1 $2,662.00477 $2,662.00 05-09-242-010 $0.00SFD 1 $2,662.00478 $2,662.00 05-09-242-011 $0.00SFD 1 $2,662.00479 $2,662.00 05-09-242-012 $0.00SFD 1 $2,662.00480 $2,662.00 05-09-242-013 $0.00SFD 1 $2,662.00481 $2,662.00 05-09-242-014 $0.00SFD 1 $2,662.00482 $2,662.00 05-09-242-015 $0.00SFD 1 $2,662.00483 $2,662.00 05-09-243-001 $0.00SFD 1 $2,662.00500 $2,662.00 05-09-243-002 $0.00SFD 1 $2,662.00499 $2,662.00 05-09-243-003 $0.00SFD 1 $2,662.00498 $2,662.00 05-09-243-004 $0.00SFD 1 $2,662.00497 $2,662.00 05-09-243-005 $0.00SFD 1 $2,662.00496 $2,662.00 05-09-243-006 $0.00SFD 1 $2,662.00495 $2,662.00 05-09-243-007 $0.00SFD 1 $2,662.00494 $2,662.00 05-09-243-008 $0.00SFD 1 $2,662.00493 $2,662.00 05-09-243-009 $0.00SFD 1 $2,662.00492 $2,662.00 05-09-243-010 $0.00SFD 1 $2,662.00491 $2,662.00 05-09-243-011 $0.00SFD 1 $2,662.00490 $2,662.00 05-09-243-012 $0.00SFD 1 $2,662.00489 $2,662.00 05-09-243-013 $0.00SFD 1 $2,662.00488 $2,662.00 05-09-243-014 $0.00SFD 1 $2,662.00487 $2,662.00 05-09-243-015 $0.00SFD 1 $2,662.00486 $2,662.00 05-09-243-016 $0.00SFD 1 $2,662.00485 $2,662.00 05-10-106-001 $0.00SFD 1 $2,662.00460 $2,662.00 05-10-106-002 $0.00SFD 1 $2,662.00461 $2,662.00 05-10-106-003 $0.00SFD 1 $2,662.00462 $2,662.00 05-10-106-004 $0.00SFD 1 $2,662.00463 $2,662.00 11/8/21 1:45PM Page 4 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2021 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedUnit 05-10-106-005 $0.00SFD 1 $2,662.00464 $2,662.00 05-10-106-006 $0.00SFD 1 $2,662.00465 $2,662.00 05-10-106-007 $0.00SFD 1 $2,662.00466 $2,662.00 Subtotal $527,076.00198 $0.00$527,076.00 Duplex Property 05-03-381-010 $0.00DUP 1 $2,179.00264 $2,179.00 05-03-381-011 $0.00DUP 1 $2,179.00264 $2,179.00 05-10-128-001 $0.00DUP 2 $4,358.00265 $4,358.00 05-10-128-002 $0.00DUP 2 $4,358.00266 $4,358.00 05-10-128-003 $0.00DUP 2 $4,358.00267 $4,358.00 05-10-128-004 $0.00DUP 2 $4,358.00268 $4,358.00 05-10-128-005 $0.00DUP 2 $4,358.00269 $4,358.00 05-10-128-006 $0.00DUP 2 $4,358.00270 $4,358.00 05-10-128-007 $0.00DUP 2 $4,358.00271 $4,358.00 05-10-128-008 $0.00DUP 2 $4,358.00272 $4,358.00 05-10-128-009 $0.00DUP 2 $4,358.00273 $4,358.00 05-10-128-010 $0.00DUP 2 $4,358.00274 $4,358.00 05-10-128-011 $0.00DUP 2 $4,358.00275 $4,358.00 05-10-128-012 $0.00DUP 2 $4,358.00276 $4,358.00 05-10-128-013 $0.00DUP 2 $4,358.00277 $4,358.00 05-10-128-014 $0.00DUP 2 $4,358.00278 $4,358.00 05-10-128-015 $0.00DUP 2 $4,358.00279 $4,358.00 05-10-128-016 $0.00DUP 2 $4,358.00280 $4,358.00 05-10-128-017 $0.00DUP 2 $4,358.00281 $4,358.00 05-10-128-018 $0.00DUP 2 $4,358.00282 $4,358.00 Subtotal $82,802.0038 $0.00$82,802.00 Townhome Property 05-03-379-007 $0.00THM 1 $1,839.00295 $1,839.001 05-03-379-008 $0.00THM 1 $1,839.00295 $1,839.002 05-03-379-009 $0.00THM 1 $1,839.00295 $1,839.003 05-03-379-010 $0.00THM 1 $1,839.00295 $1,839.004 05-03-379-012 $0.00THM 1 $1,839.00296 $1,839.00a 05-03-379-013 $0.00THM 1 $1,839.00296 $1,839.00b 05-03-379-014 $0.00THM 1 $1,839.00296 $1,839.00c 05-03-379-015 $0.00THM 1 $1,839.00296 $1,839.00d 05-03-379-017 $0.00THM 1 $1,839.00294 $1,839.00a 05-03-379-018 $0.00THM 1 $1,839.00294 $1,839.00b 05-03-379-019 $0.00THM 1 $1,839.00294 $1,839.00c 05-03-379-020 $0.00THM 1 $1,839.00294 $1,839.00d 05-03-379-022 $0.00THM 1 $1,839.00293 $1,839.00a 05-03-379-023 $0.00THM 1 $1,839.00293 $1,839.00b 05-03-379-024 $0.00THM 1 $1,839.00293 $1,839.00c 05-03-379-025 $0.00THM 1 $1,839.00293 $1,839.00d 05-03-379-030 $0.00THM 1 $1,839.00297 $1,839.001 05-03-379-032 $0.00THM 1 $1,839.00297 $1,839.003 05-03-379-033 $0.00THM 1 $1,839.00297 $1,839.004 05-03-379-034 $0.00THM 1 $1,839.00297 $1,839.002 05-03-381-003 $0.00THM 4 $7,356.00292 $7,356.00 11/8/21 1:45PM Page 5 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2021 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedUnit 05-03-381-004 $0.00THM 4 $7,356.00291 $7,356.00 05-03-381-008 $0.00THM 1 $1,839.00290 $1,839.00 05-03-381-009 $0.00THM 1 $1,839.00290 $1,839.00 05-03-381-013 $0.00THM 1 $1,839.00289 $1,839.00 05-03-381-014 $0.00THM 1 $1,839.00289 $1,839.00 05-03-381-015 $0.00THM 1 $1,839.00289 $1,839.00 05-03-381-016 $0.00THM 1 $1,839.00289 $1,839.00 05-03-381-017 $0.00THM 1 $1,839.00290 $1,839.00 05-03-381-018 $0.00THM 1 $1,839.00290 $1,839.00 05-03-382-002 $0.00THM 4 $7,356.00287 $7,356.00 05-03-382-006 $0.00THM 1 $1,839.00288 $1,839.00 05-03-382-007 $0.00THM 2 $3,678.00288 $3,678.00 05-03-382-008 $0.00THM 1 $1,839.00288 $1,839.00 05-10-126-001 $0.00THM 4 $7,356.00298 $7,356.00 05-10-127-002 $0.00THM 4 $7,356.00312 $7,356.00 05-10-127-003 $0.00THM 4 $7,356.00313 $7,356.00 05-10-127-004 $0.00THM 4 $7,356.00314 $7,356.00 05-10-127-005 $0.00THM 4 $7,356.00315 $7,356.00 05-10-127-006 $0.00THM 4 $7,356.00316 $7,356.00 05-10-127-007 $0.00THM 4 $7,356.00317 $7,356.00 05-10-127-008 $0.00THM 4 $7,356.00318 $7,356.00 05-10-127-009 $0.00THM 4 $7,356.00305 $7,356.00 05-10-127-010 $0.00THM 4 $7,356.00306 $7,356.00 05-10-127-011 $0.00THM 4 $7,356.00307 $7,356.00 05-10-127-012 $0.00THM 4 $7,356.00308 $7,356.00 05-10-127-013 $0.00THM 4 $7,356.00309 $7,356.00 05-10-127-014 $0.00THM 4 $7,356.00310 $7,356.00 05-10-127-017 $0.00THM 1 $1,839.00311 $1,839.00 05-10-127-018 $0.00THM 2 $3,678.00311 $3,678.00 05-10-127-019 $0.00THM 1 $1,839.00311 $1,839.00 05-10-128-019 $0.00THM 4 $7,356.00304 $7,356.00 05-10-128-020 $0.00THM 4 $7,356.00303 $7,356.00 05-10-128-021 $0.00THM 4 $7,356.00302 $7,356.00 05-10-128-022 $0.00THM 4 $7,356.00301 $7,356.00 05-10-128-023 $0.00THM 4 $7,356.00300 $7,356.00 05-10-128-027 $0.00THM 1 $1,839.00299 $1,839.00a 05-10-128-028 $0.00THM 1 $1,839.00299 $1,839.00b 05-10-128-029 $0.00THM 1 $1,839.00299 $1,839.00c 05-10-128-030 $0.00THM 1 $1,839.00299 $1,839.00d Subtotal $235,392.00128 $0.00$235,392.00 Prepaid Single Family Property 05-09-214-005 $2,662.00PREPAYS 1 $0.00406 $2,662.00 05-09-231-005 $2,662.00PREPAYS 1 $0.00345 $2,662.00 05-09-232-001 $2,662.00PREPAYS 1 $0.00343 $2,662.00 05-09-232-004 $2,662.00PREPAYS 1 $0.00340 $2,662.00 Subtotal $0.004 $10,648.00$10,648.00 11/8/21 1:45PM Page 6 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2021 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedUnit GRAND TOTALS (taxes levied)# of units)(maximum taxes)(taxes abated) $845,270.00368 $10,648.00$855,918.00 11/8/21 1:45PM 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 Autumn Creek SSA 2005-108 The table below presents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Autumn Creek Special Service Area (2005-108), as shown on Table 5 (page 7) of the Administration Report prepared by the City’s SSA consultant, DTA (formerly known as David Taussig & Associates). Special Service No. 2005-108 (Autumn Creek) Tax Classification 2021 Levy 2020 Levy % Change Maximum Parcel Amount Single Family $ 2,462.00 $ 2,426.00 1.48% Townhome $ 2,094.00 $ 2,063.00 1.50% Extended Parcel Amounts Single Family $ 1,805.00 $ 1,715.54 5.21% Townhome $ 1,535.20 $ 1,458.86 5.23% As noted above, extended (actual) 2021 tax levy amounts will increase by approximately 5.2% for both single family and townhome parcels in comparison with the previous year. This year’s increase is primarily due to less interest income being generated from balances in the SSA’s reserve and bond & interest funds, which declined by ~$35,000 (includes both SSA’s) as a result of the ongoing low interest rate environment. Taken in the aggregate, these parcels will yield special service area property taxes totaling $820,868.40 (out of a maximum amount of $1,134,428.00 – with $313,559.60 being abated). Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 10, 2021 Subject: SSA No. 2005-109 Bristol Bay – Tax Abatement SSA No. 2005-108 Autumn Creek – Tax Abatement Bristol Bay SSA 2005-109 The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Bristol Bay Special Service Area (2005-109), as shown on Table 5 (page 8) of the Administration Report prepared by the City’s SSA consultant, DTA (formerly known as David Taussig & Associates). Special Service No. 2005-109 (Bristol Bay) Tax Classification 2021 Levy 2020 Levy % Change Maximum Parcel Amount - First Series Single Family $ 2,659.00 $ 2,620.00 1.49% Townhome $ 2,155.00 $ 2,123.00 1.51% Condominium $ 1,816.00 $ 1,789.00 1.51% Extended Parcel Amounts - First Series Single Family $ 2,003.34 $ 1,916.38 4.54% Townhome $ 1,623.62 $ 1,552.84 4.56% Condominium $ 1,368.22 $ 1,308.54 4.56% As noted above, extended (actual) 2021 tax levy amounts will increase by approximately 4.5% for single family, townhome and condominium parcels in comparison with the previous year. This year’s increase is primarily due to less interest income being generated from balances in the SSA’s reserve and bond & interest funds, which declined by ~$35,000 (includes both SSA’s) as a result of the ongoing low interest rate environment. When taken in aggregate, these parcels will yield special service area property taxes totaling $1,257,244.34 (out of a maximum amount of $1,671,373.00 – with $414,128.66 being abated). As you may recall, in February of 2016 the original bond issues for the Autumn Creek & Bristol Bay special service areas were consolidated and refunded into a single bond issue (i.e., 2016 Refunding Bonds - $28.84 million), which is why these two SSA’s are now partially abated together, in one ordinance. It is the recommendation of staff that the SSA abatement ordinance be approved. Both the ordinance and Autumn Creek and Bristol Bay SSA Administration Reports have been attached for your review and consideration. 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 202 1 ) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005 -108 November 10, 2021 www.FinanceDTA.com 5000 Birch Street, Suite 3000 Newport Beach, CA 92660 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 20 21 ) Special Service Area No.2005-108 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 2020 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 2021 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com INTRODUCTION This report calculates the 2021 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2005-108 ("SSA No.2005-108") Special Tax Bonds, Series 2006 (Autumn Creek Project) (the "Series 2006 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2005-108. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2005-108. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2005-108 was established by Ordinance No. 2006-25 (the "Establishing Ordinance"), adopted on March 28, 2006. The Establishing Ordinance authorized SSA No. 2005-108 to provide special services, issue bonds, and levy a special tax to repay the bonds. 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; Park improvements; Landscaping, wetland mitigation and tree installation; Costs for land and easement acquisitions relating to any of the foregoing improvements; and Required tap-on and related fees for water or sanitary sewer services and other eligible costs. 2 INTRODUCTION United City of Yorkville SSA No. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com B Bonded Indebtedness The Establishing Ordinance specified that not more than $15,500,000 in bonds may be issued by SSA No. 2005-108. Ordinance No. 2006-26 (the "Bond Ordinance"), adopted on March 28, 2006,approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $15,500,000 in Series 2006 Bonds. The Series 2006 Bonds were issued in the amount of $14,980,000 in April 2006. The Series 2006 Bonds were refunded in February 2016. Ordinance No. 2016-14 (the "2016 Bond Ordinance"), adopted on February 9, 2016,approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $34,000,000 in bonds. United City of Yorkville Special Service Area Number 2005-108 and 2005-109 Special Tax Refunding Bonds, Series 2016 (the "Series 2016 Bonds") were issued in February 2016 in the amount of $28,840,000.The current debt service schedule is attached hereto as 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 2005-108 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2016 Bonds and the administration and maintenance of SSA No. 2005-108 and is attached hereto as 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. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No. 2005-108 2021 Special Tax Requirement is equal to $820,868. As shown in Table 1 below, the 2021 Special Tax Requirement is equal to the sum of the Series 2016 debt service for the bond year ending March 1, 2023, estimated administrative expenses, and the contingency for estimated delinquent special taxes and less the estimated 2022 bond year-end fund balances and excess reserve funds. Table 1:202 1 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus/(Deficit)$13,681 Earnings $0 Special Taxes Billed $812,661 Delinquency Contingency $8,209 Subtotal $834,551 Uses of Funds Debt Service Interest -09/01/2022 ($186,171) Interest -03/01/2023 ($186,171) Principal -03/01/2023 ($434,000) Administrative Expenses ($20,000) Delinquent Special Taxes ($8,209) Subtotal ($834,551) Projected Surplus/(Deficit)-03/01/2023 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com II ACCOUNT ACTIVITY SUMMARY The Trust Indenture for the Series 2016 Bonds (the "2016 Indenture") establishes four funds and two accounts. The four funds are the Bond and Interest Fund, Reserve Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund is the Special Redemption Account. Within the Administrative Expense Fund is the Cost of Issuance Account. A diagram of the funds and accounts is included herein as 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 2016 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Appendices B and C, respectively. A summary of account activity for the 12 months ending August 31, 2021, is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com Table 2:SSA No. 2005 -108 and SSA No.2005-109, Series 2016 Transaction Summary Types of Funds Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds -Actual Beginning Balance -09/01/2020 $30,813 $2,472,546 $1,213,213 $246 Earnings $2 $152 $61 $0 Special Taxes Prior Year(s)$0 $0 $950,599 $0 Levy Year 20 20 SSA No. 2005-108 $0 $0 $431,975 $0 SSA No. 2005-109 $0 $0 $651,525 $0 SSA No. 2003-101 (in error)$0 $0 ($38,663)$0 Uses of Funds -Actual Account Transfers $25,667 ($2,206)($25,490)($19,391) Administrative Expense Transfers Fiscal Year 2020 Prefunding $0 $0 $0 $0 Fiscal Year 2020 Budget $0 $0 $0 $0 Debt Service SSA No. 2005-108 Interest -09/01/2020 $0 $0 ($196,926)$0 Interest -03/01/2021 $0 $0 ($196,926)$0 Principal -03/01/2021 $0 $0 ($390,000)$0 SSA No. 2005-109 Interest -09/01/2020 $0 $0 ($304,475)$0 Interest -03/01/2021 $0 $0 ($304,475)$0 Principal -03/01/2021 $0 $0 ($600,000)$0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $19,341 Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Refund to Property Owners $0 $0 $0 $0 Administrative Expenses SSA No. 2005-108 and 2005-109 ($27,565)$0 $0 $0 Ending Balance -08/31/2021 $28,918 $2,470,491 $1,190,418 $196 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com The calculation of the estimated 2022 bond year-end fund balances and excess reserve funds is shown in Table 3 below. Table 3 :SSA No. 2005 -108 and SSA No. 2005 -109 Estimated 20 22 Bond Year -End Fund Balances (09/01/2021 t hrough 03/01/20 22) Types of Funds Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds -Projected Beginning Balance -08/31/2021 $28,918 $2,470,491 $1,190,418 $196 Earnings $0 $0 $0 $0 Special Taxes SSA No. 2005-108 $0 $0 $349,833 $0 SSA No. 2005-109 $0 $0 $550,978 $0 Uses of Funds -Projected Account Transfers $0 ($1,531)$1,531 $0 Administrative Expense Transfers Levy Year 2021 Prefunding $34,825 $0 ($34,825)$0 Levy Year 2020 Budget $0 $0 $0 $0 Debt Service SSA No. 2005-108 Interest -09/01/2021 $0 $0 ($191,076)$0 Principal -03/01/2022 $0 $0 ($413,000)$0 Interest -03/01/2022 $0 $0 ($191,076)$0 SSA No. 2005-109 Interest -09/01/2021 $0 $0 ($295,475)$0 Principal -03/01/2022 $0 $0 ($637,000)$0 Interest -03/01/2022 $0 $0 ($295,475)$0 Bond Redemptions/Prepayments Receipts $0 Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2020 Expenses ($23,743)$0 $0 $0 Ending Balance -03/01/2022 $40,000 $2,468,960 $34,834 $196 Reserve Fund Requirement $0 ($2,468,960)$0 $0 Funds Not Eligible for Levy Surplus ($40,000)$0 $0 ($196) Projected Surplus/(Deficit) 03/01/202 2 $0 $0 $34,834 $0 7 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2021 Maximum Parcel Special Taxes equal $1,134,428.For purposes of the Abatement Ordinance, subtracting the 2021 Special Tax Requirement of $820,868, results in an abatement of $313,560.In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2005-108 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as 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 $2,462.00 $657.00 $1,805.00 Single Family Dwelling Unit -Prepaid $2,462.00 $2,462.00 $0.00 Townhome Dwelling Unit $2,094.00 $558.80 $1,535.20 Townhome Dwelling Unit -Prepaid $2,094.00 $2,094.00 $0.00 A comparison of the maximum and extended special tax amounts for 2021 and 2020 is shown in Table 5 below. Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 20 21 Levy Year 20 20 Percentage Change Maximum Parcel Special Tax Single Family Dwelling Unit $2,462.00 $2,426.00 1.5% Townhome Dwelling Unit $2,094.00 $2,063.00 1.5% Extended Special Tax Single Family Dwelling Unit $1,805.00 $1,715.54 5.2% Townhome Dwelling Unit $1,535.20 $1,458.86 5.2% The schedule of the remaining SSA No. 2005-108 Maximum Parcel Special Taxes is shown in Table 6 on the following page. The Maximum Parcel Special Taxes escalate 1.50% annually through 2034. 8 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com Table 6 : Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Unit Single Family Townhome 2021 2022 $1,134,428 $2,462 $2,094 2022 2023 $1,320,706 $2,499 $2,125 2023 2024 $1,340,433 $2,536 $2,157 2024 2025 $1,360,418 $2,574 $2,189 2025 2026 $1,380,720 $2,613 $2,222 2026 2027 $1,401,597 $2,652 $2,255 2027 2028 $1,422,474 $2,692 $2,289 2028 2029 $1,443,926 $2,732 $2,323 2029 2030 $1,465,378 $2,773 $2,358 2030 2031 $1,487,405 $2,815 $2,393 2031 2032 $1,509,749 $2,857 $2,429 2032 2033 $1,532,351 $2,900 $2,465 2033 2034 $1,555,270 $2,944 $2,502 2034 2035 $1,578,764 $2,988 $2,540 9 SECTION I V PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com IV PRIOR YEAR SPECIAL TAX COLLECTIONS The SSA No. 2005-108 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes.The City may provide for other means of collecting the special tax, if necessary,to meet the financial obligations of SSA No. 2005-108. A 2020 Special Tax Receipts As of November 8, 2021, SSA No. 2005-108 2018 special tax receipts totaled $781,807.62. There were no delinquencies. 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. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com V DEVELOPMENT STATUS SSA No. 2005-108 is comprised of 317 single-family homes and 257 townhomes. Original projections were for 317 single-family homes and 258 townhomes, one townhome was omitted. An aerial map of SSA No. 2005-108 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 168 Unit 1 Yes Townhome 257 Unit 3 No Single Family 149 Total 574 A Equalized Assessed Value The 2020 equalized assessed value for SSA No. 2005-108 was $32,282,710.The average assessed value per single-family dwelling unit equals $79,036.The average assessed value per townhome dwelling unit equals $44,083. 11 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com VI OUTSTANDING BONDS The SSA No.2005-108 portion of the Series 2016 Bonds issued in February 2016 was $11,409,000. As of September 2, 2021, the outstanding principal was $9,529,000.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 and mandatory prepayments received by developers, $2,187,000 of the Series 2006 Bonds and $143,000 of the Series 2016 bonds have been redeemed, as shown in Table 8 below. Table 8: Special Mandatory Bond Redemptions from Special Tax Prepayments Redemption Date Bonds Redeemed March 1, 2008 $282,000 September 1, 2008 $107,000 March 1, 2009 $23,000 March 1, 2012 $1,775,000 September 1, 2016 $24,000 March 1, 2018 $72,000 September 1, 2019 $23,000 March 1, 2021 $21,000 Total Redeemed $2,327,000 B Special Tax Prepayments The SSA No. 2005-108 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. The prepayment calculation formula is set forth in the Special Tax Roll and Report. To date, the Maximum Parcel Special Tax has been prepaid in full for fourteen single-family dwelling units and eight townhome 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. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com VII EQUALIZED ASSESSED VALUE AND VALUE -TO-LIEN RATIO The SSA No.2005-108 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 9 below. Table 9 : Equalized Assessed Value and Value -to-Lien Ratio 2020 Equalized Assessed Value1 2020 Appraised Value 2 Outstanding Bonds3 Value to Lien Ratio $32,282,710 $96,848,130 $9,529,000 10.16:1 Notes: 1.Source: Kendall County 2.Appraised Value is equal to three times the equalized assessed value. 3.As of September 2, 2021. 13 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2005-108 November 10, 2021 Administration Report (Levy Year 2021) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2020 general ad valorem tax rates for SSA No. 2005-108 are shown in Table 10 below. Table 10:2020 Ad Valorem Property Tax Rates Type of Rate Interest Rate City Rates5 Corporate 0.169370% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.148380% Police Pension 0.229070% Garbage 0.000000% Audit 0.005150% Liability Insurance 0.006870% Social Security/IMRF 0.025750% School Crossing Guard 0.003440% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Subtotal 0.588030% Kendall Township5 County 0.623230% Bristol-Kendall Fire Protection District 0.715880% Forest Preserve 0.158200% Junior College #516 0.437750% Yorkville Library 0.277500% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.096710% Kendall Road District 0.246150% School District CU-115 6.956700% Subtotal 9.51212% Total Tax Rate 10.100150% Notes: 4.Source: Kendall County, for Tax Codes BR005 and BR069. APPENDIX A United City of Yorkville SSA No.2005-108 Administration Report (Levy Year 2021) FUNDS AND ACCOUNTS APPENDIX B United City of Yorkville SSA No.2005-108 Administration Report (Levy Year 2021) APPLICATION OF SPECIAL TAX APPENDIX C United City of Yorkville SSA No.2005-108 Administration Report (Levy Year 2021) APPLICATION OF EARNINGS APPENDIX D United City of Yorkville SSA No. 2005-108 Administration Report (Levy Year 2021) DEBT SERVICE SCHEDULE Year Ending (3/1)Payment Date Principal Interest Debt Service 2017 9/1/2016 $0 $222,382 $222,382 2017 3/1/2017 $307,000 $217,191 $524,191 2018 9/1/2017 $0 $212,586 $212,586 2018 3/1/2018 $328,000 $212,586 $540,586 2019 9/1/2018 $0 $207,666 $207,666 2019 3/1/2019 $349,000 $207,666 $556,666 2020 9/1/2019 $0 $203,295 $203,295 2020 3/1/2020 $367,000 $202,431 $569,431 2021 9/1/2020 $0 $196,926 $196,926 2021 3/1/2021 $390,000 $196,926 $586,926 2022 9/1/2021 $0 $191,076 $191,076 2022 3/1/2022 $413,000 $191,076 $604,076 2023 9/1/2022 $0 $186,171 $186,171 2023 3/1/2023 $434,000 $186,171 $620,171 2024 9/1/2023 $0 $180,475 $180,475 2024 3/1/2024 $457,000 $180,475 $637,475 2025 9/1/2024 $0 $174,191 $174,191 2025 3/1/2025 $481,000 $174,191 $655,191 2026 9/1/2025 $0 $166,976 $166,976 2026 3/1/2026 $508,000 $166,976 $674,976 2027 9/1/2026 $0 $159,039 $159,039 2027 3/1/2027 $535,000 $159,039 $694,039 2028 9/1/2027 $0 $150,345 $150,345 2028 3/1/2028 $567,000 $150,345 $717,345 2029 9/1/2028 $0 $136,170 $136,170 2029 3/1/2029 $608,000 $136,170 $744,170 2030 9/1/2029 $0 $120,970 $120,970 2030 3/1/2030 $652,000 $120,970 $772,970 2031 9/1/2030 $0 $104,670 $104,670 2031 3/1/2031 $695,000 $104,670 $799,670 2032 9/1/2031 $0 $87,295 $87,295 2032 3/1/2032 $743,000 $87,295 $830,295 2033 9/1/2032 $0 $68,720 $68,720 2033 3/1/2033 $789,000 $68,720 $857,720 2034 9/1/2033 $0 $52,940 $52,940 2034 3/1/2034 $836,000 $52,940 $888,940 2035 9/1/2034 $0 $36,220 $36,220 2035 3/1/2035 $881,000 $36,220 $917,220 2036 9/1/2035 $0 $18,600 $18,600 2036 3/1/2036 $930,000 $18,600 $948,600 $11,270,000 $5,747,369 $17,017,369 $9,529,000 United City of Yorkville Special Service Area No. 2005-108 Debt Service Schedule Subtotal Outstanding Principal as of 09/02/2021 APPENDIX E United City of Yorkville SSA No. 2005-108 Administration Report (Levy Year 2021) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No. 2005-108 Administration Report (Levy Year 2021) S PECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 SPECIAL TAX ROLL AND REPORT MARCH 28, 2006 Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 (AUTUMN CREEK) SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ...............................................................................................................................1 II. DEFINITIONS ...................................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION.........................................................................................4 A. BOUNDARIES OF SSA NO. 2005-108...................................................................................4 B. ANTICIPATED LAND USES...................................................................................................4 IV. SPECIAL SERVICES .........................................................................................................................4 A. GENERAL DESCRIPTION ......................................................................................................4 B. ESTIMATED COSTS ..............................................................................................................5 C. ALLOCATION .......................................................................................................................5 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS ............................................15 V. BOND ASSUMPTIONS.....................................................................................................................15 VI. MAXIMUM PARCEL SPECIAL TAX ...............................................................................................16 A. DETERMINATION ...............................................................................................................16 B. APPLICATION ....................................................................................................................17 C. ESCALATION .....................................................................................................................18 D. TERM .................................................................................................................................18 E. SPECIAL TAX ROLL AMENDMENT ....................................................................................18 F. OPTIONAL PREPAYMENT...................................................................................................18 G. MANDATORY PREPAYMENT..............................................................................................19 VII. ABATEMENT AND COLLECTION...................................................................................................19 A. ABATEMENT ......................................................................................................................19 B. COLLECTION PROCESS ......................................................................................................19 C. ADMINISTRATIVE REVIEW ................................................................................................20 VIII. AMENDMENTS ...............................................................................................................................20 List of Exhibits Exhibit A – Special Tax Roll Exhibit B – Prepayment of the Maximum Parcel Special Tax Special Tax Roll and Report Page 1 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. ___________ passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on March 28, 2006 in connection with the proceedings for Special Service Area Number 2005-108 (hereinafter referred to as "SSA No. 2005-108"), this Special Tax Roll and Report of SSA No. 2005-108 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2005-108 and the Bonds as determined by the City or its designee including, but not limited to, the following: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs of the City or designee in applying for and maintaining ratings of the Bonds; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2005-108 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; the administrative costs associated with upgrading the software utilized by Kendall County relating to the Special Tax; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Bond Indenture" means the trust indenture and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. Special Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2005-108, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements authorized pursuant to the Establishing Ordinance. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Consultant" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2005-105. "Council" means the City Council of the United City of Yorkville, having jurisdiction over SSA No. 2005-108. "County" means the County of Kendall, State of Illinois. "Dwelling Unit" or "DU" means a residential dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County which creates individual single-family home lots and/or townhome lots. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required pursuant to Section VI.G herein and calculated pursuant to Exhibit B herein. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VI that can be collected by the City in any Calendar Year on any Parcel. "Maximum Parcel Special Taxes" means the amount determined by multiplying the actual or anticipated number of Single-family Property Dwelling Units and Townhome Property Dwelling Units, in accordance with Section VI.B, by the applicable Maximum Parcel Special Tax. "Parcel" means a lot, parcel, and/or other interest in real property within the boundaries of SSA No. 2005-108 to which a permanent index number ("PIN") is assigned as determined from a PIN Map or the County assessment roll. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein. Special Tax Roll and Report Page 3 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 "PIN Map" means an official map of the Kendall County Mapping Department or other authorized County official designating lots, parcels, and/or other interests in real property by permanent index number. "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2005-108 approved by the City. "Residential Property" means all Parcels within the boundaries of SSA No. 2005-108 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat or applicable Final Plat. "School District" means the Yorkville Community Unit School District 115. "School Property" means the property within the boundaries of SSA No. 2005-108 on which a proposed elementary school has been, may be, or is anticipated to be constructed as determined from the Preliminary Plat or any Final Plat. "Single-family Property" means all Parcels within the boundaries of SSA No. 2005-108 on which single-family Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds, and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit A, as may be amended pursuant to Section VI.E. "Townhome Property" means all Parcels within the boundaries of SSA No. 2005-108 on which townhome Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. Special Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2005-108 SSA No. 2005-108 consists of approximately two hundred sixty-five (265) acres and is generally located northwest of State Route 34 and southeast of the Bristol Lake Subdivision. A legal description is attached as Exhibit D of the Establishing Ordinance. B. ANTICIPATED LAND USES SSA No. 2005-108 is anticipated to consist of three hundred and seventeen (317) single-family Dwelling Units (i.e., single-family homes), and two hundred fifty- eight (258) townhome Dwelling Units, and an elementary school. IV. SPECIAL SERVICES SSA No. 2005-108 has been established to finance certain special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth below. A. GENERAL DESCRIPTION 1. ELIGIBLE IMPROVEMENTS The special services that are eligible to be financed by SSA No. 2005-108 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2005-108 (hereinafter referred to as the "Eligible Improvements"). The Eligible Improvements are generally described as follows: the acquisition, construction and installation of public improvements including, but not limited to: • City owned sanitary sewer facilities, water facilities, road facilities, storm sewer facilities, public parks and park improvements, including, but not limited to, engineering, surveying, soil testing and appurtenant work, mass grading and demolition, storm water management facilities, storm drainage systems and storm sewers, site clearing and tree removal, public water facilities, sanitary sewer facilities, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, paths and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation, public park improvements and tree installation, costs for land and easement acquisitions or dedications relating to any of the Special Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 foregoing improvements, required tap-on and related fees for water or sanitary sewer services and other eligible costs. 2. SSA FUNDED IMPROVEMENTS SSA No. 2005-108 is anticipated to fund the cost associated with the following improvements (subject to alternatives, modifications, and/or substitutions as described in Section IV.D below): • SSA No. 2005-108 is anticipated to fund certain on-site and off- site public facilities and the road impact fees associated with the construction of Kennedy Road, subject to the alternatives, modifications, and/or substitutions as described in Section IV. D below. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2005-108 are presented in Table 1 below. The costs anticipated to be financed by SSA No. 2005-108 do not include any costs allocated to the School Property. Therefore, the School Property will be exempt from the Special Tax. TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS PUBLIC IMPROVEMENT GRAND TOTAL ELIGIBLE IMPROVEMENTS ALLOCABLE TO RESIDENTIAL PROPERTY SSA NO. 2005-108 FUNDED IMPROVEMENTS Sanitary Sewer $2,606,012 $2,390,549 $2,188,042 Water $2,049,445 $1,879,998 $1,670,537 Roads $8,057,199 $7,030,449 $4,780,282 Storm Sewer $3,634,117 $3,383,772 $2,964,624 Grand Total $16,346,773 $14,684,768 $11,603,485 C. ALLOCATION Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2005-108 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2005-108 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or Special Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. 1. BENEFIT AREA The eligible public improvements are designed with the intent to specifically service SSA No. 2005-108 and the School Property, and therefore the benefit area includes only such property. Each land use type is allocated a share of each public facility type in accordance with the public facility usage factors described below. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by the Eligible Improvements applies uniformly by land use type. a. SANITARY SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency's criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the applicable IEPA P.E. factor of 3.5 for single-family homes. The IEPA does not publish P.E. factors for townhome Dwelling Units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for townhomes. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As each townhome Dwelling Unit is anticipated to have two or three bedrooms, the P.E. factor of 3.0 for two to three- bedroom apartments is used. Sewer and water demand for public schools is a function of the estimated number of students and employees. The School District indicates the proposed elementary school to have a capacity of approximately 650 students and 30 employees. Applying the IEPA Special Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 standards of 0.25 gallons per student and employee per day yields a total P.E. of 170.00 for the proposed elementary school. b. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication Trip Generation Seventh Edition, indicates average weekday trips per single-family detached home and townhome Dwelling Unit of 9.57 and 5.86, respectively. The average weekday trips associated with an elementary school are typically expressed per student and are estimated by Trip Generation Sixth Edition at 1.02 per elementary school student. c. STORM SEWER USAGE Storm sewer facilities are sized based upon estimated storm flows which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "Urban Hydrology for Small Watersheds: TR-55" (the "TR-55 Manual"), the United States Department of Agriculture indicates average "runoff curve numbers" for purposes of measuring storm flows or runoff. The runoff curve equation estimates storm runoff given a particular volume of rainfall. The runoff curve numbers for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development vary by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The TR-55 Manual estimates impervious ground area at approximately 30.00% for development densities of 3 units to an acre, 38.00% for development densities of 4 units to an acre, and 65.00% for development densities of 8 or greater units to an acre. Generally, the greater the density the more impervious area per acre. The gross densities for the single-family homes and townhomes are approximately three to an acre and eight to an acre, respectively. The TR-55 Manual does not contain impervious ground areas for elementary schools. The impervious ground coverage factors for the School Property have been provided by the School District and are based on design plans for existing school facilities. Special Tax Roll and Report Page 8 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 Tables 2 – 4 on the following pages show these public improvement usage factors and their equivalency (i.e., the relationship of these factors among the different land uses within SSA No. 2005-108). Special Tax Roll and Report Page 9 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 2 SEWER AND WATER USAGE FACTORS P.E. AND EQUIVALENT UNITS COUNT Land Use Dwelling Units Students Employees P.E. Total P.E.1 Equivalent Unit2 Total Equivalent Units3, 4 (1) Single-Family Property (DU) 317 NA NA 3.5 1,109.50 1.00 317.00 (2) Townhome Property (DU) 258 NA NA 3.0 774.00 0.86 221.88 School Property 48.57 48.57 (3) (Per Student) NA 650 NA 0.25 162.50 (4) (Per Employee) NA NA 30 0.25 7.50 Grand Total4 575 650 30 NA 2,053.50 NA 587.45 [1] P.E. factor multiplied by applicable number of dwelling units, students, employees. [2] Equivalent units for land uses 1 and 2 computed by dividing P.E. factor for each land use by P.E. factor for single-family land use. Equivalent units for 3 and 4 computed by dividing total P.E. by P.E. factor for single-family land use. [3] Equivalent unit factor multiplied by applicable number of dwelling units or schools, as applicable. [4] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 10 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 3 ROAD USAGE FACTORS TRIPS AND EQUIVALENT UNITS COUNT Land Use Dwelling Units Students Employees Average Weekday Trip Factor Total Weekday Trips1 Equivalent Unit2 Total Equivalent Units3, 4 (1) Single-Family Property (DU) 317 NA NA 9.57 3,033.69 1.00 317.00 (2) Townhome Property (DU) 258 NA NA 5.86 1,511.88 0.61 157.38 School Property 69.28 69.28 (3) (Per Student) NA 650 NA 1.02 663.00 (4) (Per Employee) NA NA 30 NA 0.00 Grand Total4 575 650 30 NA 5,208.57 NA 543.66 [1] Average weekday trip factor multiplied by applicable number of dwelling units, students, or employees. [2] Equivalent units for land uses 1 and 2 computed by dividing average weekday trip factor for each land use by average weekday trip factor for a single-family home. Equivalent units for 3 and 4 computed by dividing total average weekday trips by average weekday trip factor for a single-family home. [3] Equivalent unit factor multiplied by applicable number of dwelling units or schools, as applicable. [4] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 11 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 4 STORM SEWER MANAGEMENT FACTORS IMPERVIOUS AREA AND EQUIVALENT UNITS COUNT Impervious Area Land Use Dwelling Units Lot Size Per DU / Site Acres Coverage Factor Per DU / Site Total Equivalent Unit2 Total Equivalent Units3, 4 (1) Single-Family Property (DU) 317 18,789 NA 30% 5,637 1,786,929 1.00 317.00 (2) Townhome Property (DU) 258 5,648 NA 65% 3,671 947,118 0.65 167.70 (3) School Property NA NA 16.0 29% 202,118 202,118 35.86 35.86 Grand Total4 575 NA 16.0 NA NA 2,936,165 NA 520.56 [1] Impervious area per dwelling unit for land uses 1 and 2 computed by multiplying coverage factor by lot size. [2] Equivalent units for land uses 1 and 2 computed by dividing impervious area for each land use by impervious area for single-family land use. Equivalent units for land use 3 computed by dividing total impervious area by impervious area for the typical single-family home. [3] Equivalent unit factor multiplied by applicable number of dwelling units or schools, as applicable. [4] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 12 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 3. ALLOCATED COSTS The Eligible Improvements must be allocated in accordance with the appropriate usage factors discussed above. For example, sanitary sewer and water facilities are allocated on a P.E. basis. Road facilities are allocated in proportion to estimated trip generation and storm sewer facilities are allocated on impervious area. As shown in Tables 5 – 8, the allocated cost per equivalent unit is computed by dividing the estimated improvement costs shown in Table 1 by the applicable equivalent units for Single-family Property, Townhome Property, and School Property. The total allocated costs for each land use type is computed by multiplying the allocated cost per equivalent unit by the applicable equivalent units. A summary of the allocated costs is presented in Table 9. The portion of the Eligible Improvements to be financed with bond proceeds is shown in Table 10. All Eligible Improvements that are not financed through SSA No. 2005-108 (which include all Eligible Improvements allocated to the School Property) will be funded by the developer and are categorized as "Developer's Equity." TABLE 5 SANITARY SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost5 (1) Single-Family Property (DU) 317.00 $1,406,2572 (2) Townhome Property (DU) 221.88 $984,2913 (3) School Property (per site) 48.57 $215,4634 (4) Grand Total 587.45 $2,606,012 1 From Table 2 2 $2,606,012/B4*B1 3 $2,606,012/B4*B2 4 $2,606,012/B4*B2 5Amounts may vary due to rounding. Special Tax Roll and Report Page 13 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 6 WATER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost5 (1) Single-Family Property (DU) 317.00 $1,105,9222 (2) Townhome Property (DU) 221.88 $774,0763 (3) School Property (per site) 48.57 $169,4474 (4) Grand Total 587.45 $2,049,445 1 From Table 2 2 $2,049,445/B4*B1 3 $2,049,445/B4*B2 4 $2,049,445/B4*B3 5Amounts may vary due to rounding. TABLE 7 ROAD COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost5 (1) Single-Family Property (DU) 317.00 $4,698,0322 (2) Townhome Property (DU) 157.38 $2,332,4173 (3) School Property (per site) 69.28 $1,026,7504 (4) Grand Total 543.66 $8,057,199 1 From Table 3 2 $8,057,199/B4*B1 3 $8,057,199/B4*B2 4 $8,057,199/B4*B3 5Amounts may vary due to rounding. Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 8 STORM SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Cost Per Unit5 (1) Single-Family Property (DU) 317.00 $2,213,0302 (2) Townhome Property (DU) 167.70 $1,170,7423 (3) School Property (per site) 35.86 $250,3454 (4) Grand Total 520.56 $3,634,117 1 From Table 4 2 $3,634,117/B4*B1 3 $3,634,117/B4*B2 4 $3,634,117/B4*B3 5Amounts may vary due to rounding. TABLE 9 ALLOCATED COSTS BY LAND USE PUBLIC IMPROVEMENT 1 GRAND TOTAL SINGLE-FAMILY PROPERTY TOWNHOME PROPERTY SCHOOL PROPERTY Sanitary Sewer $2,606,012 $1,406,257 $984,291 $215,463 Water $2,049,445 $1,105,922 $774,076 $169,447 Roads $8,057,199 $4,698,032 $2,332,417 $1,026,750 Storm Sewer $3,634,117 $2,213,030 $1,170,742 $250,345 Grand Total $16,346,773 $9,423,242 $5,261,526 $1,662,005 1 Amounts may vary due to rounding. Special Tax Roll and Report Page 15 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 10 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA NO. 2005-108 PUBLIC IMPROVEMENT 1 GRAND TOTAL TOTAL FOR SSA NO. 2005-108 SINGLE- FAMILY PROPERTY TOWNHOME PROPERTY DEVELOPER'S EQUITY Sanitary Sewer $2,606,012 $2,188,042 $1,203,750 $984,291 $417,970 Water $2,049,445 $1,670,537 $896,461 $774,076 $378,908 Roads $8,057,199 $4,780,282 $2,964,574 $1,815,708 $3,276,916 Storm Sewer $3,634,117 $2,964,624 $1,793,883 $1,170,742 $669,492 GRAND TOTAL $16,346,773 $11,603,485 $6,858,668 $4,744,817 $4,743,288 NUMBER OF DUS NA 575 317 258 NA TOTAL COST/DU NA NA $21,636.18 $18,390.76 NA 1 Amounts may vary due to rounding. D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2005-108, using the preceding methodology, is uniform within Single-family Property and Townhome Property and (ii) such allocation results in the same ratio of funded Eligible Improvements between the land use types, as established in Section VI.A below. V. BOND ASSUMPTIONS It is anticipated that certain of the Eligible Improvements will be financed through the issuance of a single series of bonds. Total authorized bonded indebtedness is $15,500,000. Bonds in the approximate amount of $15,000,000 are anticipated to be issued in April 2006. Issuance costs are estimated to be approximately three and one-half percent (3.5%) of the principal amount of the bonds. The bond issue will include a reserve fund of approximately nine and one-half percent (9.5%) of the original principal amount of the bonds and approximately twenty-three (23) months of capitalized interest. The term of the bonds is estimated at 30 years, with principal amortized over a period of approximately 28 years. Annual debt service payments will increase approximately one and one half percent (1.5%) annually. Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization (i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. Therefore, the actual bonded indebtedness, and consequently the amount of Eligible Improvements financed by SSA No. 2005-108, may increase or decrease depending upon these variables. VI. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, no Eligible Improvements for the School Property will be financed by SSA No. 2005-108. Therefore, these properties will not be subject to the Maximum Parcel Special Tax. The discussion that follows applies only to the remaining Residential Property. A. DETERMINATION When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the Eligible Improvement costs funded for such land uses by SSA No. 2005-108 and (ii) the Maximum Parcel Special Taxes required to fund the Special Tax Requirement. In order to measure the relative difference in public improvement costs for each land use type, Equivalent Dwelling Unit ("EDU") factors have been calculated. A Single-family Property Dwelling Unit is deemed the typical residential unit and is assigned an EDU factor of 1.00. The EDU factor for Townhome Property Dwelling Units is equal to the ratio of the funded Eligible Improvements for each land use category to the funded Eligible Improvements for Single-family Property Dwelling Units. EDUs are shown in Table 11 below. TABLE 11 EDU FACTORS COST/UNIT EDU FACTOR DWELLING UNITS EDUS Single-family Property Dwelling Unit $21,636.18 1.00 317 units 317.00 Townhome Property Dwelling Unit $18,390.76 0.85 258 units 219.30 Total 575 units 536.30 Special Tax Roll and Report Page 17 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 The Maximum Parcel Special Tax is derived from the Maximum Parcel Special Taxes which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The derivation of the Maximum Parcel Special Tax is shown in Table 12 below. TABLE 12 MAXIMUM PARCEL SPECIAL TAX (LEVIED CALENDAR YEAR 2007 / COLLECTED CALENDAR YEAR 2008) PER DWELLING UNIT TOTAL SINGLE- FAMILY PROPERTY TOWNHOME PROPERTY Maximum Parcel Special Taxes $1,072,600 $634,000 $438,600 Number of EDUs 536.30 317.00 219.30 Maximum Parcel Special Tax / EDU* (Maximum Parcel Special Taxes / Number of EDUs) $2,000 NA NA EDU Factor NA 1.00 0.85 Maximum Parcel Special Tax / DU* (Maximum Parcel Special Tax / EDU x EDU Factor) NA $2,000 $1,700 *Amounts have been rounded to the nearest dollar. The Maximum Parcel Special Tax per EDU is computed by dividing the Maximum Parcel Special Taxes by the number of EDUs. Multiplying this amount by the applicable EDU factor yields the Maximum Parcel Special Tax for Single- family Property and Townhome Property. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section IV.C, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the special services render to each Parcel within SSA No. 2005-108 as required pursuant to the Act. B. APPLICATION Prior to the recordation of a Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of expected Dwelling Units of Single-family Property or Townhome Property for such Parcel, as determined from the Preliminary Plat in effect as of September 30 preceding the Calendar Year for which the Special Tax is being extended, by the applicable Maximum Parcel Special Tax. Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 Subsequent to the recordation of the Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of Dwelling Units of Single-family Property and Townhome Property which may be constructed on such Parcel, by the applicable Maximum Parcel Special Tax determined pursuant to Table 12, as increased in accordance with Section VI.C below. C. ESCALATION The Maximum Parcel Special Tax that has been levied escalates one and one half percent (1.5%) annually through and including Calendar Year 2034, rounded to the nearest dollar. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one half percent (1.5%), which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2034 (to be collected in Calendar Year 2035). E. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. F. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit B attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Consultant and in accordance with the Bond Indenture. An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which such amount shall be valid. Special Tax Roll and Report Page 19 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 G. MANDATORY PREPAYMENT If at any time the Consultant determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to a Preliminary Plat or Final Plat, or other event which reduces the Maximum Parcel Special Taxes such that the annual debt service coverage ratio is less than one hundred ten percent (110%), then a Mandatory Special Tax Prepayment shall be calculated pursuant to Section B of Exhibit B attached hereto. Each year's annual debt service coverage ratio shall be determined by dividing (i) such year's reduced Maximum Parcel Special Taxes by (ii) the sum of the corresponding annual interest and principal payment on the Bonds plus estimated Administrative Expenses and less estimated earnings on the Reserve Fund (as such term is defined in the Bond Indenture). As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. Please refer to Section VII.B below for details on the collection procedure of the Mandatory Special Tax Prepayment. VII. ABATEMENT AND COLLECTION A. ABATEMENT On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2007 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement and the special taxes authorized by the ordinance providing for the issuance of the Bonds shall be abated to the extent the amounts so levied exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Taxes remaining equals the Special Tax Requirement. Abated in equal percentages means that the amount abated for each Parcel, computed as a percentage of its applicable Maximum Parcel Special Tax, is the same. B. COLLECTION PROCESS With the exception of the Mandatory Special Tax Prepayment, the Special Tax will be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Special Tax. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2005-108. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a Special Tax Roll and Report Page 20 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 reduction in the Maximum Parcel Special Taxes such that the annual debt service coverage ratio is less than one hundred ten percent (110%). The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Consultant not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Consultant shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Consultant determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax. The decision of the Consultant regarding any error in respect to the Special Tax shall be final. VIII. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2005-108 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\CLIENTS2\Yorkville\District Formation\SSA 2005-108 (Pulte)\SSA Report\Autumn Creek SSA Report 4.doc EXHIBIT A SPECIAL TAX ROLL LeviedCalendarYearAUTUMN CREEKUNITED CITY OF YORKVILLE SSA NO. 2005-108SPECIAL TAX ROLLCALENDAR YEAR 2007 THROUGH CALENDAR YEAR 2034Permanent Index NumberMaximum Parcel Special 02-15-376-00102-22-127-001 02-22-176-004 02-22-251-002 02-22-400-012Tax Per Dwelling Unit SFDTHMSFDTHMSFDTHMSFDTHMSFDTHMGRANDSFDTHM28 0 47 0 74 0 102 212 66 46 TOTAL2007200820092010201120122013201420152016201720182019202020212022202320242025202620272028202920302031203220332034$2,000.00 $1,700.00 $56,000.00 $0.00 $94,000.00 $0.00 $148,000.00$0.00 $204,000.00 $360,400.00 $132,000.00 $78,200.00 $1,072,600.00$2,030.00 $1,726.00 $56,840.00 $0.00 $95,410.00 $0.00 $150,220.00$0.00 $207,060.00 $365,912.00 $133,980.00 $79,396.00 $1,088,818.00$2,060.00 $1,752.00 $57,680.00 $0.00 $96,820.00 $0.00 $152,440.00$0.00 $210,120.00 $371,424.00 $135,960.00 $80,592.00 $1,105,036.00$2,091.00 $1,778.00 $58,548.00 $0.00 $98,277.00 $0.00 $154,734.00$0.00 $213,282.00 $376,936.00 $138,006.00 $81,788.00 $1,121,571.00$2,122.00 $1,805.00 $59,416.00 $0.00 $99,734.00 $0.00 $157,028.00$0.00 $216,444.00 $382,660.00 $140,052.00 $83,030.00 $1,138,364.00$2,154.00 $1,832.00 $60,312.00 $0.00 $101,238.00 $0.00 $159,396.00$0.00 $219,708.00 $388,384.00 $142,164.00 $84,272.00 $1,155,474.00$2,186.00 $1,859.00 $61,208.00 $0.00 $102,742.00 $0.00 $161,764.00$0.00 $222,972.00 $394,108.00 $144,276.00 $85,514.00 $1,172,584.00$2,219.00 $1,887.00 $62,132.00 $0.00 $104,293.00 $0.00 $164,206.00$0.00 $226,338.00 $400,044.00 $146,454.00 $86,802.00 $1,190,269.00$2,252.00 $1,915.00 $63,056.00 $0.00 $105,844.00 $0.00 $166,648.00$0.00 $229,704.00 $405,980.00 $148,632.00 $88,090.00 $1,207,954.00$2,286.00 $1,944.00 $64,008.00 $0.00 $107,442.00 $0.00 $169,164.00$0.00 $233,172.00 $412,128.00 $150,876.00 $89,424.00 $1,226,214.00$2,320.00 $1,973.00 $64,960.00 $0.00 $109,040.00 $0.00 $171,680.00$0.00 $236,640.00 $418,276.00 $153,120.00 $90,758.00 $1,244,474.00$2,355.00 $2,003.00 $65,940.00 $0.00 $110,685.00 $0.00 $174,270.00$0.00 $240,210.00 $424,636.00 $155,430.00 $92,138.00 $1,263,309.00$2,390.00 $2,033.00 $66,920.00 $0.00 $112,330.00 $0.00 $176,860.00$0.00 $243,780.00 $430,996.00 $157,740.00 $93,518.00 $1,282,144.00$2,426.00 $2,063.00 $67,928.00 $0.00 $114,022.00 $0.00 $179,524.00$0.00 $247,452.00 $437,356.00 $160,116.00 $94,898.00 $1,301,296.00$2,462.00 $2,094.00 $68,936.00 $0.00 $115,714.00 $0.00 $182,188.00$0.00 $251,124.00 $443,928.00 $162,492.00 $96,324.00 $1,320,706.00$2,499.00 $2,125.00 $69,972.00 $0.00 $117,453.00 $0.00 $184,926.00$0.00 $254,898.00 $450,500.00 $164,934.00 $97,750.00 $1,340,433.00$2,536.00 $2,157.00 $71,008.00 $0.00 $119,192.00 $0.00 $187,664.00$0.00 $258,672.00 $457,284.00 $167,376.00 $99,222.00 $1,360,418.00$2,574.00 $2,189.00 $72,072.00 $0.00 $120,978.00 $0.00 $190,476.00$0.00 $262,548.00 $464,068.00 $169,884.00 $100,694.00 $1,380,720.00$2,613.00 $2,222.00 $73,164.00 $0.00 $122,811.00 $0.00 $193,362.00$0.00 $266,526.00 $471,064.00 $172,458.00 $102,212.00 $1,401,597.00$2,652.00 $2,255.00 $74,256.00 $0.00 $124,644.00 $0.00 $196,248.00$0.00 $270,504.00 $478,060.00 $175,032.00 $103,730.00 $1,422,474.00$2,692.00 $2,289.00 $75,376.00 $0.00 $126,524.00 $0.00 $199,208.00$0.00 $274,584.00 $485,268.00 $177,672.00 $105,294.00 $1,443,926.00$2,732.00 $2,323.00 $76,496.00 $0.00 $128,404.00 $0.00 $202,168.00$0.00 $278,664.00 $492,476.00 $180,312.00 $106,858.00 $1,465,378.00$2,773.00 $2,358.00 $77,644.00 $0.00 $130,331.00 $0.00 $205,202.00$0.00 $282,846.00 $499,896.00 $183,018.00 $108,468.00 $1,487,405.00$2,815.00 $2,393.00 $78,820.00 $0.00 $132,305.00 $0.00 $208,310.00$0.00 $287,130.00 $507,316.00 $185,790.00 $110,078.00 $1,509,749.00$2,857.00 $2,429.00 $79,996.00 $0.00 $134,279.00 $0.00 $211,418.00$0.00 $291,414.00 $514,948.00 $188,562.00 $111,734.00 $1,532,351.00$2,900.00 $2,465.00 $81,200.00 $0.00 $136,300.00 $0.00 $214,600.00$0.00 $295,800.00 $522,580.00 $191,400.00 $113,390.00 $1,555,270.00$2,944.00 $2,502.00 $82,432.00 $0.00 $138,368.00 $0.00 $217,856.00$0.00 $300,288.00 $530,424.00 $194,304.00 $115,092.00 $1,578,764.00$2,988.00 $2,540.00 $83,664.00 $0.00 $140,436.00 $0.00 $221,112.00$0.00 $304,776.00 $538,480.00 $197,208.00 $116,840.00 $1,602,516.00 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit B shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VI.F of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, and (4) Fees and (b) minus (1) the Reserve Fund Credit and (2) the Capitalized Interest Credit, where the terms "Principal," "Premium," "Defeasance," "Fees," "Reserve Fund Credit," and "Capitalized Interest Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and equals the quotient derived by dividing (a) the then current Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Maximum Parcel Special Taxes for SSA No. 2005-108, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds less any principal which has been prepaid but not yet applied toward the redemption of Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less any Special Taxes heretofore paid for such Parcel and available to pay interest on the redemption date for the Bonds. "Fees" equal the expenses of SSA No. 2005-108 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the lesser of the Reserve Fund Requirement (as such term is defined in the Bond Indenture) and the balance in the Reserve Fund (as such term is defined in the Bond Indenture) multiplied by the quotient used to calculate Principal. B-2 "Capitalized Interest Credit" shall equal the reduction in interest payable on the Bonds due to the redemption of Principal from the Special Tax Bond Prepayment from the redemption date for the Bonds redeemed from the Special Tax Bond Prepayment to the end of the capitalized interest period, as determined by the Consultant. No capitalized interest credit is given if the redemption date for the Bonds redeemed from the Special Tax Bond Prepayment is after the capitalized interest period. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the preceding prepayment formula substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing Principal. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. The sum of the amounts calculated above shall be paid to the City, deposited with the trustee, and used to pay and redeem Bonds in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the trustee shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. B. MANDATORY PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Any Mandatory Special Tax Prepayment required pursuant to Section VI.G of the Special Tax Roll and Report of SSA No. 2005-108 will be calculated using the prepayment formula described in Section A above with the following modifications: • The difference between the special taxes required for 110% debt service coverage and the amount to which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; • The Maximum Parcel Special Taxes necessary for the annual debt service coverage ratio to equal 110% shall serve as the denominator when computing Principal; and • No Reserve Fund Credit or Capitalized Interest Credit shall be given. The amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. APPENDIX G United City of Yorkville SSA No. 2005-108 Administration Report (Levy Year 2021) 20 2 1 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit Single Family Property 02-15-376-003 $657.00SFD1 $1,805.00326$2,462.00 02-15-376-004 $657.00SFD1 $1,805.00327$2,462.00 02-15-376-005 $657.00SFD1 $1,805.00328$2,462.00 02-15-376-006 $657.00SFD1 $1,805.00329$2,462.00 02-15-376-007 $657.00SFD1 $1,805.00330$2,462.00 02-15-376-008 $657.00SFD1 $1,805.00331$2,462.00 02-15-376-009 $657.00SFD1 $1,805.00332$2,462.00 02-15-376-010 $657.00SFD1 $1,805.00333$2,462.00 02-15-376-011 $657.00SFD1 $1,805.00334$2,462.00 02-15-376-015 $657.00SFD1 $1,805.00339$2,462.00 02-15-376-016 $657.00SFD1 $1,805.00340$2,462.00 02-15-376-017 $657.00SFD1 $1,805.00341$2,462.00 02-15-376-018 $657.00SFD1 $1,805.00342$2,462.00 02-15-376-019 $657.00SFD1 $1,805.00343$2,462.00 02-15-376-020 $657.00SFD1 $1,805.00344$2,462.00 02-15-376-021 $657.00SFD1 $1,805.00345$2,462.00 02-15-376-022 $657.00SFD1 $1,805.00346$2,462.00 02-15-376-023 $657.00SFD1 $1,805.00347$2,462.00 02-15-376-024 $657.00SFD1 $1,805.00348$2,462.00 02-15-376-025 $657.00SFD1 $1,805.00352$2,462.00 02-15-376-026 $657.00SFD1 $1,805.00353$2,462.00 02-15-376-027 $657.00SFD1 $1,805.00354$2,462.00 02-22-103-003 $657.00SFD1 $1,805.00325$2,462.00 02-22-103-004 $657.00SFD1 $1,805.00324$2,462.00 02-22-103-005 $657.00SFD1 $1,805.00323$2,462.00 02-22-126-009 $657.00SFD1 $1,805.00321$2,462.00 02-22-126-010 $657.00SFD1 $1,805.00320$2,462.00 02-22-126-011 $657.00SFD1 $1,805.00319$2,462.00 02-22-126-012 $657.00SFD1 $1,805.00318$2,462.00 02-22-126-013 $657.00SFD1 $1,805.00317$2,462.00 02-22-126-014 $657.00SFD1 $1,805.00316$2,462.00 02-22-126-016 $657.00SFD1 $1,805.00314$2,462.00 02-22-126-017 $657.00SFD1 $1,805.00313$2,462.00 02-22-126-018 $657.00SFD1 $1,805.00312$2,462.00 02-22-126-019 $657.00SFD1 $1,805.00311$2,462.00 02-22-126-020 $657.00SFD1 $1,805.00310$2,462.00 02-22-126-021 $657.00SFD1 $1,805.00309$2,462.00 02-22-127-002 $657.00SFD1 $1,805.00381$2,462.00 02-22-127-003 $657.00SFD1 $1,805.00380$2,462.00 11/8/21 3:33PM Page 1 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-127-004 $657.00SFD1 $1,805.00379$2,462.00 02-22-127-005 $657.00SFD1 $1,805.00378$2,462.00 02-22-127-006 $657.00SFD1 $1,805.00377$2,462.00 02-22-127-007 $657.00SFD1 $1,805.00376$2,462.00 02-22-127-008 $657.00SFD1 $1,805.00375$2,462.00 02-22-127-009 $657.00SFD1 $1,805.00374$2,462.00 02-22-127-010 $657.00SFD1 $1,805.00387$2,462.00 02-22-127-011 $657.00SFD1 $1,805.00386$2,462.00 02-22-127-012 $657.00SFD1 $1,805.00385$2,462.00 02-22-127-013 $657.00SFD1 $1,805.00384$2,462.00 02-22-127-014 $657.00SFD1 $1,805.00383$2,462.00 02-22-127-015 $657.00SFD1 $1,805.00382$2,462.00 02-22-128-002 $657.00SFD1 $1,805.00350$2,462.00 02-22-128-003 $657.00SFD1 $1,805.00351$2,462.00 02-22-129-001 $657.00SFD1 $1,805.00355$2,462.00 02-22-129-002 $657.00SFD1 $1,805.00356$2,462.00 02-22-129-003 $657.00SFD1 $1,805.00357$2,462.00 02-22-129-004 $657.00SFD1 $1,805.00358$2,462.00 02-22-129-005 $657.00SFD1 $1,805.00359$2,462.00 02-22-129-006 $657.00SFD1 $1,805.00360$2,462.00 02-22-129-007 $657.00SFD1 $1,805.00361$2,462.00 02-22-129-008 $657.00SFD1 $1,805.00362$2,462.00 02-22-129-009 $657.00SFD1 $1,805.00363$2,462.00 02-22-129-010 $657.00SFD1 $1,805.00364$2,462.00 02-22-129-011 $657.00SFD1 $1,805.00365$2,462.00 02-22-129-012 $657.00SFD1 $1,805.00366$2,462.00 02-22-129-013 $657.00SFD1 $1,805.00367$2,462.00 02-22-129-014 $657.00SFD1 $1,805.00368$2,462.00 02-22-129-015 $657.00SFD1 $1,805.00369$2,462.00 02-22-129-016 $657.00SFD1 $1,805.00370$2,462.00 02-22-129-017 $657.00SFD1 $1,805.00371$2,462.00 02-22-129-018 $657.00SFD1 $1,805.00372$2,462.00 02-22-173-001 $657.00SFD1 $1,805.00292$2,462.00 02-22-173-002 $657.00SFD1 $1,805.00293$2,462.00 02-22-173-003 $657.00SFD1 $1,805.00294$2,462.00 02-22-173-004 $657.00SFD1 $1,805.00295$2,462.00 02-22-173-005 $657.00SFD1 $1,805.00296$2,462.00 02-22-173-006 $657.00SFD1 $1,805.00297$2,462.00 02-22-173-007 $657.00SFD1 $1,805.00298$2,462.00 11/8/21 3:33PM Page 2 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-173-008 $657.00SFD1 $1,805.00299$2,462.00 02-22-173-009 $657.00SFD1 $1,805.00300$2,462.00 02-22-173-010 $657.00SFD1 $1,805.00301$2,462.00 02-22-173-011 $657.00SFD1 $1,805.00302$2,462.00 02-22-173-012 $657.00SFD1 $1,805.00303$2,462.00 02-22-173-013 $657.00SFD1 $1,805.00304$2,462.00 02-22-173-014 $657.00SFD1 $1,805.00305$2,462.00 02-22-173-015 $657.00SFD1 $1,805.00306$2,462.00 02-22-173-016 $657.00SFD1 $1,805.00307$2,462.00 02-22-174-001 $657.00SFD1 $1,805.00250$2,462.00 02-22-174-002 $657.00SFD1 $1,805.00251$2,462.00 02-22-174-003 $657.00SFD1 $1,805.00252$2,462.00 02-22-174-004 $657.00SFD1 $1,805.00253$2,462.00 02-22-174-005 $657.00SFD1 $1,805.00254$2,462.00 02-22-174-006 $657.00SFD1 $1,805.00255$2,462.00 02-22-174-007 $657.00SFD1 $1,805.00256$2,462.00 02-22-174-008 $657.00SFD1 $1,805.00257$2,462.00 02-22-174-009 $657.00SFD1 $1,805.00258$2,462.00 02-22-174-010 $657.00SFD1 $1,805.00259$2,462.00 02-22-174-011 $657.00SFD1 $1,805.00260$2,462.00 02-22-174-012 $657.00SFD1 $1,805.00261$2,462.00 02-22-174-013 $657.00SFD1 $1,805.00262$2,462.00 02-22-174-014 $657.00SFD1 $1,805.00263$2,462.00 02-22-175-003 $657.00SFD1 $1,805.00266$2,462.00 02-22-175-004 $657.00SFD1 $1,805.00267$2,462.00 02-22-175-005 $657.00SFD1 $1,805.00268$2,462.00 02-22-175-006 $657.00SFD1 $1,805.00269$2,462.00 02-22-175-007 $657.00SFD1 $1,805.00270$2,462.00 02-22-175-008 $657.00SFD1 $1,805.00271$2,462.00 02-22-175-009 $657.00SFD1 $1,805.00272$2,462.00 02-22-175-010 $657.00SFD1 $1,805.00273$2,462.00 02-22-175-011 $657.00SFD1 $1,805.00274$2,462.00 02-22-175-012 $657.00SFD1 $1,805.00275$2,462.00 02-22-175-013 $657.00SFD1 $1,805.00276$2,462.00 02-22-175-014 $657.00SFD1 $1,805.00277$2,462.00 02-22-175-015 $657.00SFD1 $1,805.00278$2,462.00 02-22-175-016 $657.00SFD1 $1,805.00279$2,462.00 02-22-175-017 $657.00SFD1 $1,805.00280$2,462.00 02-22-175-018 $657.00SFD1 $1,805.00281$2,462.00 11/8/21 3:33PM Page 3 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-175-019 $657.00SFD1 $1,805.00282$2,462.00 02-22-175-020 $657.00SFD1 $1,805.00283$2,462.00 02-22-175-021 $657.00SFD1 $1,805.00284$2,462.00 02-22-175-022 $657.00SFD1 $1,805.00285$2,462.00 02-22-175-023 $657.00SFD1 $1,805.00286$2,462.00 02-22-175-024 $657.00SFD1 $1,805.00287$2,462.00 02-22-175-025 $657.00SFD1 $1,805.00288$2,462.00 02-22-175-026 $657.00SFD1 $1,805.00289$2,462.00 02-22-175-027 $657.00SFD1 $1,805.00290$2,462.00 02-22-175-028 $657.00SFD1 $1,805.00291$2,462.00 02-22-176-008 $657.00SFD1 $1,805.00231$2,462.00 02-22-176-009 $657.00SFD1 $1,805.00232$2,462.00 02-22-176-010 $657.00SFD1 $1,805.00233$2,462.00 02-22-176-011 $657.00SFD1 $1,805.00234$2,462.00 02-22-176-013 $657.00SFD1 $1,805.00236$2,462.00 02-22-176-014 $657.00SFD1 $1,805.00237$2,462.00 02-22-176-015 $657.00SFD1 $1,805.00238$2,462.00 02-22-176-016 $657.00SFD1 $1,805.00239$2,462.00 02-22-176-017 $657.00SFD1 $1,805.00240$2,462.00 02-22-176-019 $657.00SFD1 $1,805.00242$2,462.00 02-22-176-020 $657.00SFD1 $1,805.00243$2,462.00 02-22-176-021 $657.00SFD1 $1,805.00244$2,462.00 02-22-176-022 $657.00SFD1 $1,805.00245$2,462.00 02-22-176-023 $657.00SFD1 $1,805.00246$2,462.00 02-22-176-024 $657.00SFD1 $1,805.00247$2,462.00 02-22-176-025 $657.00SFD1 $1,805.00248$2,462.00 02-22-177-001 $657.00SFD1 $1,805.00131$2,462.00 02-22-177-002 $657.00SFD1 $1,805.00130$2,462.00 02-22-177-003 $657.00SFD1 $1,805.00129$2,462.00 02-22-177-004 $657.00SFD1 $1,805.00128$2,462.00 02-22-177-005 $657.00SFD1 $1,805.00127$2,462.00 02-22-178-001 $657.00SFD1 $1,805.002$2,462.00 02-22-178-002 $657.00SFD1 $1,805.003$2,462.00 02-22-254-002 $657.00SFD1 $1,805.004$2,462.00 02-22-254-003 $657.00SFD1 $1,805.005$2,462.00 02-22-254-004 $657.00SFD1 $1,805.006$2,462.00 02-22-254-005 $657.00SFD1 $1,805.007$2,462.00 02-22-254-006 $657.00SFD1 $1,805.008$2,462.00 02-22-254-007 $657.00SFD1 $1,805.009$2,462.00 11/8/21 3:33PM Page 4 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-254-008 $657.00SFD1 $1,805.0010$2,462.00 02-22-254-009 $657.00SFD1 $1,805.0011$2,462.00 02-22-254-010 $657.00SFD1 $1,805.0012$2,462.00 02-22-254-012 $657.00SFD1 $1,805.0014$2,462.00 02-22-255-001 $657.00SFD1 $1,805.00126$2,462.00 02-22-255-002 $657.00SFD1 $1,805.00125$2,462.00 02-22-255-003 $657.00SFD1 $1,805.00124$2,462.00 02-22-255-004 $657.00SFD1 $1,805.00123$2,462.00 02-22-255-006 $657.00SFD1 $1,805.00121$2,462.00 02-22-255-007 $657.00SFD1 $1,805.00120$2,462.00 02-22-255-008 $657.00SFD1 $1,805.00119$2,462.00 02-22-255-009 $657.00SFD1 $1,805.00118$2,462.00 02-22-255-010 $657.00SFD1 $1,805.00117$2,462.00 02-22-255-011 $657.00SFD1 $1,805.00116$2,462.00 02-22-255-012 $657.00SFD1 $1,805.00115$2,462.00 02-22-255-013 $657.00SFD1 $1,805.00114$2,462.00 02-22-255-032 $657.00SFD1 $1,805.0013$2,462.00 02-22-255-033 $657.00SFD1 $1,805.0014$2,462.00 02-22-255-034 $657.00SFD1 $1,805.0015$2,462.00 02-22-255-035 $657.00SFD1 $1,805.0016$2,462.00 02-22-255-036 $657.00SFD1 $1,805.0017$2,462.00 02-22-255-037 $657.00SFD1 $1,805.0018$2,462.00 02-22-255-038 $657.00SFD1 $1,805.0019$2,462.00 02-22-255-039 $657.00SFD1 $1,805.0020$2,462.00 02-22-255-040 $657.00SFD1 $1,805.0021$2,462.00 02-22-255-041 $657.00SFD1 $1,805.0022$2,462.00 02-22-255-042 $657.00SFD1 $1,805.0023$2,462.00 02-22-255-043 $657.00SFD1 $1,805.0024$2,462.00 02-22-255-044 $657.00SFD1 $1,805.0025$2,462.00 02-22-255-045 $657.00SFD1 $1,805.0026$2,462.00 02-22-255-046 $657.00SFD1 $1,805.0027$2,462.00 02-22-255-047 $657.00SFD1 $1,805.0028$2,462.00 02-22-255-048 $657.00SFD1 $1,805.0029$2,462.00 02-22-255-049 $657.00SFD1 $1,805.0030$2,462.00 02-22-255-050 $657.00SFD1 $1,805.0031$2,462.00 02-22-255-051 $657.00SFD1 $1,805.0032$2,462.00 02-22-255-052 $657.00SFD1 $1,805.0033$2,462.00 02-22-255-053 $657.00SFD1 $1,805.0034$2,462.00 02-22-256-001 $657.00SFD1 $1,805.0015$2,462.00 11/8/21 3:33PM Page 5 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-256-002 $657.00SFD1 $1,805.0016$2,462.00 02-22-256-003 $657.00SFD1 $1,805.0017$2,462.00 02-22-256-005 $657.00SFD1 $1,805.0019$2,462.00 02-22-256-006 $657.00SFD1 $1,805.0020$2,462.00 02-22-256-007 $657.00SFD1 $1,805.0021$2,462.00 02-22-256-008 $657.00SFD1 $1,805.0022$2,462.00 02-22-256-009 $657.00SFD1 $1,805.0023$2,462.00 02-22-256-010 $657.00SFD1 $1,805.0024$2,462.00 02-22-256-011 $657.00SFD1 $1,805.0025$2,462.00 02-22-256-012 $657.00SFD1 $1,805.0026$2,462.00 02-22-257-001 $657.00SFD1 $1,805.00113$2,462.00 02-22-257-011 $657.00SFD1 $1,805.00170$2,462.00 02-22-257-012 $657.00SFD1 $1,805.00169$2,462.00 02-22-257-014 $657.00SFD1 $1,805.00167$2,462.00 02-22-257-015 $657.00SFD1 $1,805.00166$2,462.00 02-22-257-016 $657.00SFD1 $1,805.00165$2,462.00 02-22-257-017 $657.00SFD1 $1,805.00164$2,462.00 02-22-257-018 $657.00SFD1 $1,805.00163$2,462.00 02-22-257-019 $657.00SFD1 $1,805.00162$2,462.00 02-22-257-020 $657.00SFD1 $1,805.00111$2,462.00 02-22-257-021 $657.00SFD1 $1,805.00112$2,462.00 02-22-257-023 $657.00SFD1 $1,805.001$2,462.00 02-22-257-024 $657.00SFD1 $1,805.002$2,462.00 02-22-257-025 $657.00SFD1 $1,805.003$2,462.00 02-22-257-026 $657.00SFD1 $1,805.004$2,462.00 02-22-257-027 $657.00SFD1 $1,805.005$2,462.00 02-22-257-028 $657.00SFD1 $1,805.006$2,462.00 02-22-257-029 $657.00SFD1 $1,805.007$2,462.00 02-22-257-031 $657.00SFD1 $1,805.009$2,462.00 02-22-257-032 $657.00SFD1 $1,805.0010$2,462.00 02-22-258-001 $657.00SFD1 $1,805.00110$2,462.00 02-22-258-002 $657.00SFD1 $1,805.00186$2,462.00 02-22-258-003 $657.00SFD1 $1,805.00185$2,462.00 02-22-258-004 $657.00SFD1 $1,805.00184$2,462.00 02-22-258-005 $657.00SFD1 $1,805.00183$2,462.00 02-22-258-006 $657.00SFD1 $1,805.00182$2,462.00 02-22-258-007 $657.00SFD1 $1,805.00181$2,462.00 02-22-258-009 $657.00SFD1 $1,805.00179$2,462.00 02-22-258-010 $657.00SFD1 $1,805.00192$2,462.00 11/8/21 3:33PM Page 6 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-258-011 $657.00SFD1 $1,805.00191$2,462.00 02-22-258-012 $657.00SFD1 $1,805.00190$2,462.00 02-22-258-013 $657.00SFD1 $1,805.00189$2,462.00 02-22-258-014 $657.00SFD1 $1,805.00188$2,462.00 02-22-258-015 $657.00SFD1 $1,805.00187$2,462.00 02-22-258-016 $657.00SFD1 $1,805.00109$2,462.00 02-22-259-001 $657.00SFD1 $1,805.0091$2,462.00 02-22-275-001 $657.00SFD1 $1,805.0027$2,462.00 02-22-275-002 $657.00SFD1 $1,805.0028$2,462.00 02-22-275-003 $657.00SFD1 $1,805.0029$2,462.00 02-22-275-004 $657.00SFD1 $1,805.0030$2,462.00 02-22-275-005 $657.00SFD1 $1,805.0031$2,462.00 02-22-275-006 $657.00SFD1 $1,805.0032$2,462.00 02-22-275-007 $657.00SFD1 $1,805.0033$2,462.00 02-22-275-008 $657.00SFD1 $1,805.0034$2,462.00 02-22-275-009 $657.00SFD1 $1,805.0035$2,462.00 02-22-275-010 $657.00SFD1 $1,805.0036$2,462.00 02-22-275-011 $657.00SFD1 $1,805.0037$2,462.00 02-22-277-002 $657.00SFD1 $1,805.00107$2,462.00 02-22-277-003 $657.00SFD1 $1,805.00106$2,462.00 02-22-277-004 $657.00SFD1 $1,805.00105$2,462.00 02-22-277-005 $657.00SFD1 $1,805.00104$2,462.00 02-22-277-006 $657.00SFD1 $1,805.0093$2,462.00 02-22-277-007 $657.00SFD1 $1,805.0092$2,462.00 02-22-352-004 $657.00SFD1 $1,805.00173$2,462.00 02-22-352-006 $657.00SFD1 $1,805.00171$2,462.00 02-22-353-001 $657.00SFD1 $1,805.00178$2,462.00 02-22-353-003 $657.00SFD1 $1,805.00176$2,462.00 02-22-353-005 $657.00SFD1 $1,805.00197$2,462.00 02-22-353-006 $657.00SFD1 $1,805.00196$2,462.00 02-22-353-007 $657.00SFD1 $1,805.00195$2,462.00 02-22-353-008 $657.00SFD1 $1,805.00194$2,462.00 02-22-353-009 $657.00SFD1 $1,805.00193$2,462.00 02-22-354-001 $657.00SFD1 $1,805.0090$2,462.00 02-22-354-002 $657.00SFD1 $1,805.0089$2,462.00 02-22-354-003 $657.00SFD1 $1,805.0088$2,462.00 02-22-354-004 $657.00SFD1 $1,805.00198$2,462.00 02-22-354-005 $657.00SFD1 $1,805.00199$2,462.00 02-22-354-006 $657.00SFD1 $1,805.00200$2,462.00 11/8/21 3:33PM Page 7 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-354-007 $657.00SFD1 $1,805.00201$2,462.00 02-22-354-008 $657.00SFD1 $1,805.00202$2,462.00 02-22-354-009 $657.00SFD1 $1,805.0078$2,462.00 02-22-354-010 $657.00SFD1 $1,805.0079$2,462.00 02-22-354-011 $657.00SFD1 $1,805.0080$2,462.00 02-22-358-001 $657.00SFD1 $1,805.0077$2,462.00 02-22-478-001 $657.00SFD1 $1,805.0087$2,462.00 02-22-478-002 $657.00SFD1 $1,805.0086$2,462.00 02-22-478-003 $657.00SFD1 $1,805.0085$2,462.00 02-22-478-004 $657.00SFD1 $1,805.0084$2,462.00 02-22-478-005 $657.00SFD1 $1,805.0083$2,462.00 02-22-478-006 $657.00SFD1 $1,805.0082$2,462.00 02-22-478-007 $657.00SFD1 $1,805.0081$2,462.00 02-22-479-001 $657.00SFD1 $1,805.0076$2,462.00 02-22-479-002 $657.00SFD1 $1,805.0075$2,462.00 02-22-479-003 $657.00SFD1 $1,805.0074$2,462.00 02-22-479-004 $657.00SFD1 $1,805.0073$2,462.00 02-22-479-005 $657.00SFD1 $1,805.0072$2,462.00 02-22-479-006 $657.00SFD1 $1,805.0071$2,462.00 02-22-479-007 $657.00SFD1 $1,805.0070$2,462.00 02-22-479-008 $657.00SFD1 $1,805.0069$2,462.00 02-22-479-009 $657.00SFD1 $1,805.0068$2,462.00 02-22-479-010 $657.00SFD1 $1,805.0067$2,462.00 02-22-479-011 $657.00SFD1 $1,805.0066$2,462.00 02-22-480-001 $657.00SFD1 $1,805.0094$2,462.00 02-22-480-002 $657.00SFD1 $1,805.0095$2,462.00 02-22-480-003 $657.00SFD1 $1,805.0096$2,462.00 02-22-480-004 $657.00SFD1 $1,805.0097$2,462.00 02-22-480-005 $657.00SFD1 $1,805.0098$2,462.00 02-22-480-006 $657.00SFD1 $1,805.0099$2,462.00 02-22-480-007 $657.00SFD1 $1,805.00100$2,462.00 02-22-480-008 $657.00SFD1 $1,805.00101$2,462.00 02-22-480-009 $657.00SFD1 $1,805.00102$2,462.00 02-22-480-010 $657.00SFD1 $1,805.00103$2,462.00 02-22-481-001 $657.00SFD1 $1,805.0038$2,462.00 02-22-481-002 $657.00SFD1 $1,805.0039$2,462.00 02-22-481-003 $657.00SFD1 $1,805.0040$2,462.00 02-22-481-004 $657.00SFD1 $1,805.0041$2,462.00 02-22-481-005 $657.00SFD1 $1,805.0042$2,462.00 11/8/21 3:33PM Page 8 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-481-006 $657.00SFD1 $1,805.0043$2,462.00 02-22-481-007 $657.00SFD1 $1,805.0044$2,462.00 02-22-481-008 $657.00SFD1 $1,805.0045$2,462.00 02-22-481-009 $657.00SFD1 $1,805.0046$2,462.00 02-22-481-010 $657.00SFD1 $1,805.0047$2,462.00 02-22-481-011 $657.00SFD1 $1,805.0048$2,462.00 02-22-481-012 $657.00SFD1 $1,805.0049$2,462.00 02-22-481-013 $657.00SFD1 $1,805.0050$2,462.00 02-22-481-014 $657.00SFD1 $1,805.0051$2,462.00 02-22-481-015 $657.00SFD1 $1,805.0052$2,462.00 02-22-481-016 $657.00SFD1 $1,805.0053$2,462.00 02-22-481-017 $657.00SFD1 $1,805.0054$2,462.00 02-22-481-018 $657.00SFD1 $1,805.0055$2,462.00 02-22-481-019 $657.00SFD1 $1,805.0056$2,462.00 02-22-481-020 $657.00SFD1 $1,805.0057$2,462.00 02-22-481-021 $657.00SFD1 $1,805.0058$2,462.00 02-22-481-022 $657.00SFD1 $1,805.0059$2,462.00 02-22-481-023 $657.00SFD1 $1,805.0060$2,462.00 02-22-481-024 $657.00SFD1 $1,805.0061$2,462.00 02-22-481-025 $657.00SFD1 $1,805.0062$2,462.00 02-22-481-026 $657.00SFD1 $1,805.0063$2,462.00 02-22-481-027 $657.00SFD1 $1,805.0064$2,462.00 Subtotal $602,870.00334 $219,438.00$822,308.00 Townhome Property 02-22-230-004 $558.80THM1 $1,535.20227$2,094.001 02-22-230-005 $558.80THM1 $1,535.20227$2,094.002 02-22-230-006 $558.80THM1 $1,535.20227$2,094.003 02-22-230-007 $558.80THM1 $1,535.20227$2,094.004 02-22-230-008 $558.80THM1 $1,535.20227$2,094.005 02-22-230-010 $558.80THM1 $1,535.20226$2,094.001 02-22-230-011 $558.80THM1 $1,535.20226$2,094.002 02-22-230-012 $558.80THM1 $1,535.20226$2,094.003 02-22-230-013 $558.80THM1 $1,535.20226$2,094.004 02-22-230-014 $558.80THM1 $1,535.20226$2,094.005 02-22-351-003 $558.80THM1 $1,535.20149$2,094.001 02-22-351-004 $558.80THM1 $1,535.20149$2,094.002 02-22-351-005 $558.80THM1 $1,535.20149$2,094.003 02-22-351-006 $558.80THM1 $1,535.20149$2,094.004 02-22-351-007 $558.80THM1 $1,535.20149$2,094.005 02-22-351-008 $558.80THM1 $1,535.20149$2,094.006 11/8/21 3:33PM Page 9 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-351-010 $558.80THM1 $1,535.20150$2,094.001 02-22-351-011 $558.80THM1 $1,535.20150$2,094.002 02-22-351-012 $558.80THM1 $1,535.20150$2,094.003 02-22-351-013 $558.80THM1 $1,535.20150$2,094.004 02-22-351-014 $558.80THM1 $1,535.20150$2,094.005 02-22-351-015 $558.80THM1 $1,535.20150$2,094.006 02-22-352-007 $558.80THM1 $1,535.20151$2,094.001 02-22-352-008 $558.80THM1 $1,535.20151$2,094.002 02-22-352-009 $558.80THM1 $1,535.20151$2,094.003 02-22-352-010 $558.80THM1 $1,535.20151$2,094.004 02-22-352-012 $558.80THM1 $1,535.20152$2,094.001 02-22-352-013 $558.80THM1 $1,535.20152$2,094.002 02-22-352-014 $558.80THM1 $1,535.20152$2,094.003 02-22-352-015 $558.80THM1 $1,535.20152$2,094.004 02-22-355-001 $2,794.00THM5 $7,676.00222$10,470.00 02-22-355-002 $2,794.00THM5 $7,676.00223$10,470.00 02-22-355-005 $558.80THM1 $1,535.20225$2,094.001 02-22-355-006 $558.80THM1 $1,535.20225$2,094.002 02-22-355-007 $558.80THM1 $1,535.20225$2,094.003 02-22-355-008 $558.80THM1 $1,535.20225$2,094.004 02-22-355-009 $558.80THM1 $1,535.20225$2,094.005 02-22-355-011 $558.80THM1 $1,535.20224$2,094.001 02-22-355-012 $558.80THM1 $1,535.20224$2,094.002 02-22-355-013 $558.80THM1 $1,535.20224$2,094.003 02-22-355-014 $558.80THM1 $1,535.20224$2,094.004 02-22-355-015 $558.80THM1 $1,535.20224$2,094.005 02-22-356-009 $558.80THM1 $1,535.20218$2,094.001 02-22-356-010 $558.80THM1 $1,535.20218$2,094.002 02-22-356-011 $558.80THM1 $1,535.20218$2,094.003 02-22-356-012 $558.80THM1 $1,535.20218$2,094.004 02-22-356-013 $558.80THM1 $1,535.20218$2,094.005 02-22-356-014 $558.80THM1 $1,535.20218$2,094.006 02-22-356-016 $558.80THM1 $1,535.20217$2,094.001 02-22-356-017 $558.80THM1 $1,535.20217$2,094.002 02-22-356-018 $558.80THM1 $1,535.20217$2,094.003 02-22-356-019 $558.80THM1 $1,535.20217$2,094.004 02-22-356-020 $558.80THM1 $1,535.20217$2,094.005 02-22-356-021 $558.80THM1 $1,535.20217$2,094.006 02-22-356-023 $558.80THM1 $1,535.20216$2,094.001 11/8/21 3:33PM Page 10 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-356-024 $558.80THM1 $1,535.20216$2,094.002 02-22-356-025 $558.80THM1 $1,535.20216$2,094.003 02-22-356-026 $558.80THM1 $1,535.20216$2,094.004 02-22-356-027 $558.80THM1 $1,535.20216$2,094.005 02-22-356-029 $558.80THM1 $1,535.20215$2,094.001 02-22-356-030 $558.80THM1 $1,535.20215$2,094.002 02-22-356-031 $558.80THM1 $1,535.20215$2,094.003 02-22-356-032 $558.80THM1 $1,535.20215$2,094.004 02-22-356-033 $558.80THM1 $1,535.20215$2,094.005 02-22-356-036 $558.80THM1 $1,535.20214$2,094.002 02-22-356-038 $558.80THM1 $1,535.20214$2,094.004 02-22-356-042 $558.80THM1 $1,535.20220$2,094.002 02-22-356-043 $558.80THM1 $1,535.20220$2,094.003 02-22-356-044 $558.80THM1 $1,535.20220$2,094.004 02-22-356-045 $558.80THM1 $1,535.20220$2,094.005 02-22-356-046 $558.80THM1 $1,535.20220$2,094.006 02-22-356-048 $558.80THM1 $1,535.20219$2,094.001 02-22-356-049 $558.80THM1 $1,535.20219$2,094.002 02-22-356-050 $558.80THM1 $1,535.20219$2,094.003 02-22-356-051 $558.80THM1 $1,535.20219$2,094.004 02-22-356-052 $558.80THM1 $1,535.20219$2,094.005 02-22-356-053 $558.80THM1 $1,535.20219$2,094.006 02-22-356-055 $558.80THM1 $1,535.20221$2,094.001 02-22-356-056 $558.80THM1 $1,535.20221$2,094.002 02-22-356-057 $558.80THM1 $1,535.20221$2,094.003 02-22-356-058 $558.80THM1 $1,535.20221$2,094.004 02-22-357-011 $2,794.00THM5 $7,676.00203$10,470.00 02-22-357-012 $558.80THM1 $1,535.20204$2,094.001 02-22-357-013 $558.80THM1 $1,535.20204$2,094.002 02-22-357-014 $558.80THM1 $1,535.20204$2,094.003 02-22-357-015 $558.80THM1 $1,535.20204$2,094.004 02-22-357-016 $558.80THM1 $1,535.20204$2,094.005 02-22-357-018 $558.80THM1 $1,535.20206$2,094.001 02-22-357-019 $558.80THM1 $1,535.20206$2,094.002 02-22-357-020 $558.80THM1 $1,535.20206$2,094.003 02-22-357-021 $558.80THM1 $1,535.20206$2,094.004 02-22-357-022 $558.80THM1 $1,535.20206$2,094.005 02-22-357-024 $558.80THM1 $1,535.20205$2,094.001 02-22-357-025 $558.80THM1 $1,535.20205$2,094.002 11/8/21 3:33PM Page 11 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-357-026 $558.80THM1 $1,535.20205$2,094.003 02-22-357-027 $558.80THM1 $1,535.20205$2,094.004 02-22-357-028 $558.80THM1 $1,535.20205$2,094.005 02-22-357-030 $558.80THM1 $1,535.20207$2,094.001 02-22-357-031 $558.80THM1 $1,535.20207$2,094.002 02-22-357-032 $558.80THM1 $1,535.20207$2,094.003 02-22-357-033 $558.80THM1 $1,535.20207$2,094.004 02-22-357-034 $558.80THM1 $1,535.20207$2,094.005 02-22-357-036 $558.80THM1 $1,535.20208$2,094.001 02-22-357-037 $558.80THM1 $1,535.20208$2,094.002 02-22-357-038 $558.80THM1 $1,535.20208$2,094.003 02-22-357-039 $558.80THM1 $1,535.20208$2,094.004 02-22-357-040 $558.80THM1 $1,535.20208$2,094.005 02-22-357-042 $558.80THM1 $1,535.20209$2,094.001 02-22-357-043 $558.80THM1 $1,535.20209$2,094.002 02-22-357-044 $558.80THM1 $1,535.20209$2,094.003 02-22-357-045 $558.80THM1 $1,535.20209$2,094.004 02-22-357-046 $558.80THM1 $1,535.20209$2,094.005 02-22-357-048 $558.80THM1 $1,535.20210$2,094.001 02-22-357-049 $558.80THM1 $1,535.20210$2,094.002 02-22-357-050 $558.80THM1 $1,535.20210$2,094.003 02-22-357-051 $558.80THM1 $1,535.20210$2,094.004 02-22-357-052 $558.80THM1 $1,535.20210$2,094.005 02-22-357-054 $558.80THM1 $1,535.20211$2,094.001 02-22-357-055 $558.80THM1 $1,535.20211$2,094.002 02-22-357-056 $558.80THM1 $1,535.20211$2,094.003 02-22-357-057 $558.80THM1 $1,535.20211$2,094.004 02-22-357-058 $558.80THM1 $1,535.20211$2,094.005 02-22-357-059 $558.80THM1 $1,535.20211$2,094.006 02-22-357-062 $558.80THM1 $1,535.20212$2,094.002 02-22-357-063 $558.80THM1 $1,535.20212$2,094.003 02-22-357-064 $558.80THM1 $1,535.20212$2,094.004 02-22-357-065 $558.80THM1 $1,535.20212$2,094.005 02-22-357-069 $558.80THM1 $1,535.20213$2,094.002 02-22-357-070 $558.80THM1 $1,535.20213$2,094.003 02-22-357-071 $558.80THM1 $1,535.20213$2,094.004 Subtotal $217,998.40142 $79,349.60$297,348.00 Prepaid Single Family Property 02-15-376-012 $2,462.00PREPAYS1 $0.00335$2,462.00 02-15-376-014 $2,462.00PREPAYS1 $0.00338$2,462.00 11/8/21 3:33PM Page 12 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLotUnit 02-22-126-015 $2,462.00PREPAYS1 $0.00315$2,462.00 02-22-128-001 $2,462.00PREPAYS1 $0.00349$2,462.00 02-22-174-015 $2,462.00PREPAYS1 $0.00264$2,462.00 02-22-176-012 $2,462.00PREPAYS1 $0.00235$2,462.00 Subtotal $0.006 $14,772.00$14,772.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $820,868.40482 $313,559.60$1,134,428.00 11/8/21 3:33PM Page 13 of 13 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 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 202 1 ) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005 -109 November 10, 2021 www.FinanceDTA.com 5000 Birch Street, Suite 3000 Newport Beach, CA 92660 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 20 21 ) Special Service Area No.2005-109 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 2020 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 2021 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com INTRODUCTION This report calculates the 2021 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2005-109 ("SSA No.2005-109") Special Tax Bonds, Series 2006 (Bristol Bay Project) (the "Series 2006 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2005-109. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2005-109. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2005-109 was established by Ordinance No. 2006-17 (the "Establishing Ordinance"), adopted on March 14, 2006. The Establishing Ordinance authorized SSA No. 2005-109 to provide special services, issue bonds, and levy a special tax to repay the bonds. 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. 2005-109 November 10,2021 Administration Report (Levy Year 2021) 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. 2005-109. Ordinance No.2006-18 (the "Bond Ordinance"), adopted on March 14, 2006,approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $20,000,000 in Series 2006 Bonds. The Series 2006 Bonds were issued in the amount of $19,000,000 in March 2006. The Series 2006 Bonds were refunded in February 2016. Ordinance No. 2016-14 (the "2016 Bond Ordinance"), adopted on February 9, 2016,approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $34,000,000 in bonds. United City of Yorkville Special Service Area Number 2005-108 and 2005-109 Special Tax Refunding Bonds, Series 2016 (the "Series 2016 Bonds") were issued in February 2016 in the amount of $28,840,000.The current debt service schedule is attached hereto as 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 2005-109 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2016 Bonds and the administration and maintenance of SSA No. 2005-109 and is attached hereto as 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. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No. 2005-109 2021 Special Tax Requirement is equal to $1,257,244. As shown in Table 1 below, the 2021 Special Tax Requirement is equal to the sum of the Series 2016 debt service for the bond year ending March 1, 2023, estimated administrative expenses, and the contingency for estimated delinquent special taxes and less the estimated 2022 bond year-end fund balances and excess reserve funds. Table 1:202 1 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus/(Deficit)$21,153 Earnings $0 Special Taxes Billed $1,244,668 Delinquency Contingency $12,572 Subtotal $1,278,394 Uses of Funds Debt Service Interest -09/01/2022 ($287,911) Interest -03/01/2023 ($287,911) Principal -03/01/2023 ($670,000) Administrative Expenses ($20,000) Delinquent Special Taxes ($12,572) Subtotal ($1,278,394) Projected Surplus/(Deficit)-03/01/2023 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com II ACCOUNT ACTIVITY SUMMARY The Trust Indenture for the Series 2016 Bonds (the "2016 Indenture") establishes four funds and two accounts. The four funds are the Bond and Interest Fund, Reserve Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund is the Special Redemption Account. Within the Administrative Expense Fund is the Cost of Issuance Account. A diagram of the funds and accounts is included herein as 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 2016 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Appendices B and C, respectively. A summary of account activity for the 12 months ending August 31, 2021,is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com Table 2:SSA No.2005-108 and SSA No. 2005-109, Series 2016 Transaction Summary Types of Funds Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds -Actual Beginning Balance -09/01/2020 $30,813 $2,472,546 $1,213,213 $246 Earnings $2 $152 $61 $0 Special Taxes Prior Year(s)$0 $0 $950,599 $0 Levy Year 20 20 SSA No. 2005-108 $0 $0 $431,975 $0 SSA No. 2005-109 $0 $0 $651,525 $0 SSA No. 2003-101 (in error)$0 $0 ($38,663)$0 Uses of Funds -Actual Account Transfers $25,667 ($2,206)($25,490)($19,391) Administrative Expense Transfers Fiscal Year 2020 Prefunding $0 $0 $0 $0 Fiscal Year 2020 Budget $0 $0 $0 $0 Debt Service SSA No.2005-108 Interest -09/01/2020 $0 $0 ($196,926)$0 Interest -03/01/2021 $0 $0 ($196,926)$0 Principal -03/01/2021 $0 $0 ($390,000)$0 SSA No. 2005-109 Interest -09/01/2020 $0 $0 ($304,475)$0 Interest -03/01/2021 $0 $0 ($304,475)$0 Principal -03/01/2021 $0 $0 ($600,000)$0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $19,341 Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Refund to Property Owners $0 $0 $0 $0 Administrative Expenses SSA No. 2005-108 and 2005-109 ($27,565)$0 $0 $0 Ending Balance -08/31/2021 $28,918 $2,470,491 $1,190,418 $196 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com The calculation of the estimated 2022 bond year-end fund balances and excess reserve funds is shown in Table 3 below. Table 3 :SSA No.2005-10 8 and SSA No. 2005 -109 Estimated 20 22 Bond Year -End Fund Balances (09/01/2021 t hrough 03/01/20 22) Types of Funds Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds -Projected Beginning Balance -08/31/2021 $28,918 $2,470,491 $1,190,418 $196 Earnings $0 $0 $0 $0 Special Taxes SSA No. 2005-108 $0 $0 $349,833 $0 SSA No. 2005-109 $0 $0 $550,978 $0 Uses of Funds -Projected Account Transfers $0 ($1,531)$1,531 $0 Administrative Expense Transfers Levy Year 2021 Prefunding $34,825 $0 ($34,825)$0 Levy Year 2020 Budget $0 $0 $0 $0 Debt Service SSA No. 2005-108 Interest -09/01/2021 $0 $0 ($191,076)$0 Principal -03/01/2022 $0 $0 ($413,000)$0 Interest -03/01/2022 $0 $0 ($191,076)$0 SSA No. 2005-109 Interest -09/01/2021 $0 $0 ($295,475)$0 Principal -03/01/2022 $0 $0 ($637,000)$0 Interest -03/01/2022 $0 $0 ($295,475)$0 Bond Redemptions/Prepayments Receipts $0 Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2020 Expenses ($23,743)$0 $0 $0 Ending Balance -03/01/2022 $40,000 $2,468,960 $34,834 $196 Reserve Fund Requirement $0 ($2,468,960)$0 $0 Funds Not Eligible for Levy Surplus ($40,000)$0 $0 ($196) Projected Surplus/(Deficit)03/01/202 2 $0 $0 $34,834 $0 7 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2021 Maximum Parcel Special Taxes equal $1,671,373.For purposes of the Abatement Ordinance, subtracting the 2021 Special Tax Requirement of $1,257,244, results in an abatement of $414,129.In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2005-109 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as 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 $2,659.00 $655.66 $2,003.34 Single Family Dwelling Unit -Prepaid $2,659.00 $2,659.00 $0.00 Townhome Dwelling Unit $2,155.00 $531.38 $1,623.62 Townhome Dwelling Unit -Prepaid $2,155.00 $2,155.00 $0.00 Condominium Dwelling Unit $1,816.00 $447.78 $1,368.22 Condominium Dwelling Unit -Prepaid $1,816.00 $1,816.00 $0.00 A comparison of the maximum and extended special tax amounts for 2021 and 2020 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. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 20 21 Levy Year 20 20 Percentage Change Maximum Parcel Special Tax -First Series Single Family Dwelling Unit $2,659.00 $2,620.00 1.5% Townhome Dwelling Unit $2,155.00 $2,123.00 1.5% Condominium Dwelling Unit $1,816.00 $1,789.00 1.5% Extended Special Tax -First Series Single Family Dwelling Unit $2,003.34 $1,916.38 4.5% Townhome Dwelling Unit $1,623.62 $1,552.84 4.6% Condominium Dwelling Unit $1,368.22 $1,308.54 4.6% The schedule of the remaining SSA No. 2005-109 Maximum Parcel Special Taxes is shown in Table 6 on the following page. The Maximum Parcel Special Taxes 1.50% annually through 2034. 9 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com Table 6 : Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Unit Single Family Townhome Condominium 2021 2022 $1,671,373 $2,659 $2,155 $1,816 2022 2023 $1,320,706 $2,699 $2,187 $1,843 2023 2024 $1,340,433 $2,739 $2,220 $1,871 2024 2025 $1,360,418 $2,780 $2,253 $1,899 2025 2026 $1,380,720 $2,822 $2,287 $1,927 2026 2027 $1,401,597 $2,864 $2,321 $1,956 2027 2028 $1,422,474 $2,907 $2,356 $1,985 2028 2029 $1,443,926 $2,951 $2,391 $2,015 2029 2030 $1,465,378 $2,995 $2,427 $2,045 2030 2031 $1,487,405 $3,040 $2,463 $2,076 2031 2032 $1,509,749 $3,086 $2,500 $2,107 2032 2033 $1,532,351 $3,132 $2,538 $2,139 2033 2034 $1,555,270 $3,179 $2,576 $2,171 2034 2035 $1,578,764 $3,227 $2,615 $2,204 10 SECTION I V PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com IV PRIOR YEAR SPECIAL TAX COLLECTIONS The SSA No. 2005-109 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes.The City may provide for other means of collecting the special tax, if necessary,to meet the financial obligations of SSA No. 2005-109. A 2020 Special Tax Receipts As of November 8, 2021, SSA No. 2005-109 2019 special tax receipts totaled $1,202,503. There were no delinquencies. 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. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com V DEVELOPMENT STATUS SSA No. 2005-109 is comprised of 468 single-family homes, 624 condominium units, and 610 townhomes, which is consistent with the original projections. An aerial map of SSA No.2005-109 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 Condominium 288 Unit 2 Yes Townhome 142 Unit 3 Yes Townhome 138 Unit 4 Yes Single Family 44 Unit 5 Yes Single Family 76 Unit 6 Yes Single Family 51 Unit 7 Yes Single Family 37 Second Series No Condominium 336 Second Series No Townhome 260 Second Series No Single Family 330 Total 1,702 A Equalized Assessed Value The 2020 equalized assessed value was $32,551,046.The average assessed value per developed single-family dwelling unit equals $69,099.The average assessed value per developed townhome dwelling unit equals $35,707.The average assessed value per developed condominium dwelling unit equals $28,960. 12 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com VI OUTSTANDING BONDS The SSA No. 2005-109 portion of the Series 2016 Bonds issued in February 2016 was $17,431,000. As of September 2, 2021, the outstanding principal was $14,736,000. 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, $68,000 of the Series 2006 Bonds have been redeemed and $24,000 of the 2016 Bonds will be redeemed as shown in Table 8 below. Table 8: Special Mandatory Bond Redemptions from Special Tax Prepayments Redemption Date Bonds Redeemed June 1, 2007 $20,000 September 1, 2008 $20,000 September 1, 2015 $28,000 March 1, 2020 $24,000 Total Redeemed $92,000 B Special Tax Prepayments The SSA No. 2005-109 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture.The prepayment calculation formula is set forth in the Special Tax Roll and Report. To date, the Maximum Parcel Special Tax has been prepaid in full for two single-family dwelling unit and for two condominium dwelling units. No partial prepayments have been received. 13 SECTION VII EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO United City of Yorkville SSA No. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com VII EQUALIZED ASSESSED VALUE AND VALUE -TO-LIEN RATIO The SSA No. 2005-109 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 9 below. Table 9 : Equalized Assessed Value and Value -to-Lien Ratio 2020 Equalized Assessed Value1 2020 Appraised Value 2 Outstanding Bonds3 Value to Lien Ratio $32,551,046 $97,653,138 $14,736,000 6.63:1 Notes: 1.Estimated equalized assessed value provided by Kendall County. 2.Based on three times the equalized assessed value of the special service area. 3.As of September 2, 2021. 14 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2005-109 November 10,2021 Administration Report (Levy Year 2021) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2020 general ad valorem tax rates for SSA No. 2005-109 are shown in Table 10 below. Table 10:2020 Ad Valorem Property Tax Rates Type of Rate Interest Rate City Rates5 Corporate 0.169370% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.148380% Police Pension 0.229070% Garbage 0.000000% Audit 0.005150% Liability Insurance 0.006870% Social Security/IMRF 0.025750% School Crossing Guard 0.003440% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Subtotal 0.588030% Kendall Township5 County 0.623230% Bristol-Kendall Fire Protection District 0.715880% Forest Preserve 0.158200% Junior College #516 0.437750% Yorkville Library 0.277500% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.096710% Kendall Road District 0.246150% School District CU-115 6.956700% Subtotal 9.51212% Total Tax Rate 10.100150% Notes: 4.Source: Kendall County, for Tax Codes BR005, BR066, and BR079. APPENDIX A United City of Yorkville SSA No.2005-109 Administration Report (Levy Year 2021) FUNDS AND ACCOUNTS APPENDIX B United City of Yorkville SSA No. 2005-109 Administration Report (Levy Year 2021) APPLICATION OF SPECIAL TAX APPENDIX C United City of Yorkville SSA No. 2005-109 Administration Report (Levy Year 2021) APPLICATION OF EARNINGS APPENDIX D United City of Yorkville SSA No. 2005-109 Administration Report (Levy Year 2021) DEBT SERVICE SCHEDULE Year Ending (3/1)Payment Date Principal Interest Debt Service 2017 9/1/2016 $0 $339,754 $339,754 2017 3/1/2017 $468,000 $335,525 $803,525 2018 9/1/2017 $0 $321,471 $321,471 2018 3/1/2018 $502,000 $321,471 $823,471 2019 9/1/2018 $0 $321,471 $321,471 2019 3/1/2019 $535,000 $321,471 $856,471 2020 9/1/2019 $0 $313,446 $313,446 2020 3/1/2020 $565,000 $313,446 $878,446 2021 9/1/2020 $0 $304,475 $304,475 2021 3/1/2021 $600,000 $304,475 $904,475 2022 9/1/2021 $0 $295,475 $295,475 2022 3/1/2022 $637,000 $295,475 $932,475 2023 9/1/2022 $0 $287,911 $287,911 2023 3/1/2023 $670,000 $287,911 $957,911 2024 9/1/2023 $0 $279,117 $279,117 2024 3/1/2024 $706,000 $279,117 $985,117 2025 9/1/2024 $0 $269,409 $269,409 2025 3/1/2025 $742,000 $269,409 $1,011,409 2026 9/1/2025 $0 $258,279 $258,279 2026 3/1/2026 $785,000 $258,279 $1,043,279 2027 9/1/2026 $0 $246,014 $246,014 2027 3/1/2027 $827,000 $246,014 $1,073,014 2028 9/1/2027 $0 $232,575 $232,575 2028 3/1/2028 $875,000 $232,575 $1,107,575 2029 9/1/2028 $0 $210,700 $210,700 2029 3/1/2029 $939,000 $210,700 $1,149,700 2030 9/1/2029 $0 $187,225 $187,225 2030 3/1/2030 $1,005,000 $187,225 $1,192,225 2031 9/1/2030 $0 $162,100 $162,100 2031 3/1/2031 $1,074,000 $162,100 $1,236,100 2032 9/1/2031 $0 $135,250 $135,250 2032 3/1/2032 $1,146,000 $135,250 $1,281,250 2033 9/1/2032 $0 $106,600 $106,600 2033 3/1/2033 $1,225,000 $106,600 $1,331,600 2034 9/1/2033 $0 $82,100 $82,100 2034 3/1/2034 $1,298,000 $82,100 $1,380,100 2035 9/1/2034 $0 $56,140 $56,140 2035 3/1/2035 $1,366,000 $56,140 $1,422,140 2036 9/1/2035 $0 $28,820 $28,820 2036 3/1/2036 $1,441,000 $28,820 $1,469,820 $17,406,000 $8,872,432 $26,278,432 $14,736,000 United City of Yorkville Special Service Area No. 2005-109 Debt Service Schedule Subtotal Outstanding Principal as of 09/02/2021 APPENDIX E United City of Yorkville SSA No. 2005-109 Administration Report (Levy Year 2021) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No. 2005-109 Administration Report (Levy Year 2021) S PECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL AND REPORT Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 (BRISTOL BAY) SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ....................................................................................................................1 II. DEFINITIONS ........................................................................................................................1 A. BOUNDARIES OF SSA NO. 2005-109 ............................................................................5 B. ANTICIPATED LAND USES .............................................................................................5 IV. SPECIAL SERVICES ..............................................................................................................5 A. GENERAL DESCRIPTION ................................................................................................5 B. ESTIMATED COSTS ........................................................................................................6 C. ALLOCATION.................................................................................................................7 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS ........................................22 V. BOND ASSUMPTIONS..........................................................................................................22 VI. MAXIMUM PARCEL SPECIAL TAX ....................................................................................23 A. DETERMINATION .........................................................................................................23 B. APPLICATION ..............................................................................................................25 D. TERM ..........................................................................................................................25 E. SPECIAL TAX ROLL AMENDMENT ...............................................................................25 F. OPTIONAL PREPAYMENT .............................................................................................26 G. MANDATORY PREPAYMENT ........................................................................................26 VII. ABATEMENT AND COLLECTION ........................................................................................26 A. ABATEMENT ...............................................................................................................26 B. COLLECTION PROCESS ................................................................................................27 C. ADMINISTRATIVE REVIEW ..........................................................................................28 VIII. AMENDMENTS ....................................................................................................................28 List of Exhibits Exhibit A – Special Tax Roll Exhibit B – Prepayment of the Maximum Parcel Special Tax Exhibit C – Allocation of Soft and Earthwork Costs Special Tax Roll and Report Page 1 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. 2006-17 passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on March 14, 2006 in connection with the proceedings for Special Service Area Number 2005-109 (hereinafter referred to as "SSA No. 2005-109"), this Special Tax Roll and Report of SSA No. 2005-109 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2005-109 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in applying for and maintaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2005-109 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; the administrative costs associated with upgrading the software utilized by Kendall County relating to the Special Tax; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Bond Indenture" means the trust indenture and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA Special Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 No. 2005-109, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements authorized pursuant to the Establishing Ordinance. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Clubhouse Property" means the property within the boundaries of SSA No. 2005-109 on which the clubhouse facility has been, may be, or is anticipated to be constructed as determined from Unit 5. "Condominium Property" means all Parcels within the boundaries of SSA No. 2005- 109 on which condominium Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "Consultant" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2005-109. "Council" means the City Council of the United City of Yorkville, having jurisdiction over SSA No. 2005-109. "County" means the County of Kendall, State of Illinois. "Dwelling Unit" or "DU" means a residential dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County which creates individual single-family home lots, townhome lots, and/or condominium lots. "Fire Station Property" means the property adjacent to the boundaries of SSA No. 2005-109 on which a fire station has been, may be, or is anticipated to be constructed on Lot 1685 of Unit 1. "First Series Bonds" means the first series of Bonds issued for SSA No. 2005-109. "First Series Property" means the following: the Single-family Property comprising Unit 4, Unit 5, Unit 6, and Unit 7 (two hundred eight (208) Dwelling Units), the Townhome Property comprising Unit 2 and Unit 3 (two hundred eighty (280) Dwelling Units), and the Condominium Property comprising Unit 1 (two hundred eighty-eight (288) Dwelling Units). "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon pursuant to Section VI.G herein and calculated pursuant to Exhibit B herein. Special Tax Roll and Report Page 3 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VI that can be collected by the City in any Calendar Year on any Parcel. "Maximum Parcel Special Taxes" means the amount determined by multiplying the actual or anticipated number of Single-family Property Dwelling Units, Townhome Property Dwelling Units, and Condominium Property Dwelling Units, in accordance with Section VI.B, by the applicable Maximum Parcel Special Tax. "Parcel" means a lot, parcel, and/or other interest in real property within the boundaries of SSA No. 2005-109 to which a permanent index number ("PIN") is assigned as determined from a PIN Map or the County assessment roll. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein. "PIN Map" means an official map of the Kendall County Mapping Department or other authorized County official designating lots, parcels, and/or other interests in real property by permanent index number. "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2005-109 approved by the City. "Residential Property" means all Parcels within the boundaries of SSA No. 2005-109 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat or applicable Final Plat. "School Property" means the property adjacent to the boundaries of SSA No. 2005-109 on which a proposed elementary school has been, may be, or is anticipated to be constructed as determined from Unit 6. "Second Series Bonds" means the second series of Bonds issued for SSA No. 2005-109 (exclusive of any refunding Bonds). "Second Series Property" means all Single-family Property, Townhome Property, and Condominium Property, exclusive of First Series Property. Such Single-family Property, Townhome Property, and Condominium Property consists, respectively, of lots 1041- 1077, 1164-1177, 1179-1195 and 1253-1444 (two hundred sixty (260) Dwelling Units); lots 455-784 (three hundred thirty (330) Dwelling Units); and lots 1645-1665 (three hundred thirty-six (336) Dwelling Units) as shown on the Preliminary Plat dated January 15, 2005, and last revised on March 15, 2005. The lot numbers applicable to Second Series Property may be revised as determined by the Consultant in accordance with a revision to the Preliminary Plat, provided that any reduction in the Dwelling Units for Single-family Property, Townhome Property, or Condominium Property may result in a Mandatory Special Tax Prepayment. "Single-family Property" means all Parcels within the boundaries of SSA No. 2005-109 on which single-family Dwelling Units have been, may be, or are anticipated to be Special Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds, and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit A, as may be amended pursuant to Section VI.E. "Townhome Property" means all Parcels within the boundaries of SSA No. 2005-109 on which townhome Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "Unit 1" means the Final Plat within SSA No. 2005-109 designated as Unit 1 recorded on December 21, 2005. "Unit 2" means the Final Plat within SSA No. 2005-109 designated as Unit 2 recorded on December 21, 2005. "Unit 3" means the Final Plat within SSA No. 2005-109 designated as Unit 3 recorded on December 21, 2005. "Unit 4" means the Final Plat within SSA No. 2005-109 designated as Unit 4 recorded on December 21, 2005. "Unit 5" means the Final Plat within SSA No. 2005-109 designated as Unit 5 recorded on December 21, 2005. "Unit 6" means the Final Plat within SSA No. 2005-109 designated as Unit 6 recorded on December 21, 2005. "Unit 7" means the Final Plat within SSA No. 2005-109 designated as Unit 7 recorded on December 21, 2005. Special Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2005-109 SSA No. 2005-109 consists of approximately two hundred forty-three (243) acres of land generally located in the northeast quadrant of the State Route 47 and Galena Road intersection, and approximately two hundred sixty-six (266) acres of land generally located in the southeast quadrant of State Route 47 and Galena Road intersection, the legal description for which is attached as Exhibit C of the Establishing Ordinance. B. ANTICIPATED LAND USES SSA No. 2005-109 is anticipated to consist of four hundred sixty-eight (468) single-family Dwelling Units (i.e., single-family homes), six hundred ten (610) townhome Dwelling Units, and six hundred twenty-four (624) condominium Dwelling Units. IV. SPECIAL SERVICES SSA No. 2005-109 has been established to finance certain special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth below. A. GENERAL DESCRIPTION 1. ELIGIBLE IMPROVEMENTS The special services that are eligible to be financed by SSA No. 2005-109 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2005-109 (hereinafter referred to as the "Eligible Improvements"). The Eligible Improvements are generally described as follows: the acquisition, construction and installation of public improvements including, but not limited to: • City owned sanitary sewer facilities, water facilities, road facilities, storm sewer facilities, public parks and park improvements, including, but not limited to, engineering, surveying, soil testing and appurtenant work, mass grading and demolition, storm water management facilities, storm drainage systems and storm sewers, site clearing and tree removal, public water facilities, sanitary sewer facilities, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, paths and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation, public park improvements and tree installation, costs for land and Special Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 easement acquisitions or dedications relating to any of the foregoing improvements, required tap-on and related fees for water or sanitary sewer services and other eligible costs. 2. SSA NO. 2005-109 FUNDED IMPROVEMENTS • SSA No. 2005-109 is anticipated to fund certain on-site and off- site public facilities, subject to the alternatives, modifications, and/or substitutions as described in Section IV. D below. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2005-109 are presented in Table 1 on the following page. The costs anticipated to be financed by SSA No. 2005-109 do not include any costs allocated to the School Property, Clubhouse Property, or Fire Station Property. Therefore, these facilities will be exempt from the Special Tax. Special Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS TOTAL COSTS COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2005-109 PUBLIC IMPROVEMENT GRAND TOTAL COSTS 1 ALLOCABLE TO PHASE 1 2 PROPERTY ALLOCABLE TO PHASE 2 3 PROPERTY FIRST SERIES BONDS SECOND SERIES BONDS Sanitary Sewer Facilities Hard Costs $3,661,667 $1,684,171 $1,977,496 $1,477,064 $1,767,483 Soft Costs $169,974 $78,179 $91,795 $68,565 $82,046 Water Facilities Hard Costs $3,796,287 $1,814,589 $1,981,698 $1,480,202 $1,771,239 Water Connection Fees $3,347,040 $1,522,370 $1,824,670 $1,362,912 $1,630,887 Soft Costs $176,199 $84,221 $91,977 $68,701 $82,209 Storm Sewer Facilities Hard Costs $7,267,700 $3,540,533 $3,727,167 $2,771,129 $3,321,358 Earthwork $1,200,936 $585,048 $615,888 $457,910 $548,831 Soft Costs $336,065 $163,717 $172,348 $128,139 $153,583 Roads Hard Costs $14,292,215 $6,977,023 $7,315,191 $5,420,854 $6,502,229 Earthwork $1,691,908 $825,938 $865,970 $641,719 $769,732 Soft Costs $663,505 $323,903 $339,602 $251,659 $301,861 Land $1,004,900 $490,562 $514,338 $381,146 $457,178 GRAND TOTAL 4 $37,608,395 $18,090,254 $19,518,140 $14,510,000 $17,388,637 1 Includes hard costs, 10% contingency (applied only to the hard costs), and estimated soft and earthwork costs as discussed in further detail in Exhibit C. Right-of-way acquisition for Rosenwinkel Street and Bristol Bay Drive. 2 Phase 1 Property includes First Series Property, the School Property, the Clubhouse Property, and the Fire Station Property. 3 Phase 2 Property includes only Second Series Property. 4 Any differences in amounts shown are due to rounding. C. ALLOCATION Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2005-109 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2005-109 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. Special Tax Roll and Report Page 8 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 1. BENEFIT AREA The eligible public improvements are designed with the intent to specifically service SSA No. 2005-109, the School Property, and the Fire Station Property, and therefore the benefit area includes only such property. Each land use type is allocated a share of each public facility type in accordance with the public facility usage factors described below. Notwithstanding the preceding, no onsite sewer costs are allocated to the School Property because it is expected to connect to an existing sanitary sewer system. In addition, the water connection fees are not applicable to the Clubhouse Property, School Property, and Fire Station Property. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by the Eligible Improvements applies uniformly by land use type. a. SANITARY SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency's criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the applicable IEPA P.E. factor of 3.5 for single-family homes. The IEPA does not publish P.E. factors for townhome Dwelling Units or condominium Dwelling Units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for townhomes and condominiums. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As each townhome Dwelling Unit is anticipated to have two or three bedrooms, the P.E. factor of 3.0 for two to three-bedroom apartments is used. As condominium Dwelling Units are anticipated to have either one or two bedrooms, a P.E. factor of 2.25, which is the average of the P.E. factor of 1.5 for one- bedroom apartments and the P.E. factor of 3.0 for two to three- bedroom apartments, is used for the condominiums. Special Tax Roll and Report Page 9 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 Sewer and water demand for public schools is a function of the estimated number of students and employees. The Yorkville Community School District #115 (herein known as the "School District") indicates the proposed elementary school to have a capacity of approximately 650 students and 30 employees. Applying the IEPA standards of 0.25 gallons per student and employee per day yields a total P.E. of 170.00 for the proposed elementary school. Clubhouse Property and Fire Station Property sewer and water demands are a function of the nature and intensity of use. The developer's engineer estimates the Clubhouse Property P.E. at 35.00. The City's engineer estimates the Fire Station Property P.E. at 11.07 based on estimated usage for an existing fire station. Table 2 on the following page shows these P.E. factors and their equivalency (i.e., the P.E. factor for each land use type expressed in terms of the P.E. factor for a single-family home). Special Tax Roll and Report Page 10 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 2 SANITARY SEWER AND WATER USAGE FACTORS P.E. AND EQUIVALENT UNITS UNIT FACTOR LAND USE DWELLING UNITS STUDENTS EMPLOYEES P.E. FACTOR TOTAL P.E. 1 EQUIVALENT UNIT 2 TOTAL EQUIVALENT UNITS 3, 4 (1) Single-Family Property 468 NA NA 3.50 1,638.00 1.00 468.00(2) Townhome Property 610 NA NA 3.00 1,830.00 0.86 524.60(3) Condominium Property 624 NA NA 2.25 1,404.00 0.64 399.36(4) School Property NA 650 30 0.25 170.00 48.57 48.57(5) Clubhouse Property NA NA NA 35.00 35.00 10.00 10.00(6) Fire Station Property NA NA NA 11.07 11.07 3.16 3.16Grand Total 1,702NANANA5,088.07NA1,453.691 P.E. factor multiplied by applicable number of dwelling units, students, and employees. 2 Equivalent units for land uses 1 – 3 computed by dividing P.E. factor for each such land use by P.E. factor for single-family land use. Equivalent units for land uses 4 – 6 computed by dividing total P.E. by P.E. factor for single-family land use. 3 Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or fire stations. 4 Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 11 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 b. STORM SEWER USAGE Storm sewer facilities are sized based upon estimated storm flows which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "Urban Hydrology for Small Watersheds: TR-55" (the "TR-55 Manual"), the United States Department of Agriculture indicates average "runoff curve numbers" for purposes of measuring storm flows or runoff. The runoff curve equation estimates storm runoff given a particular volume of rainfall. The runoff curve numbers for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within the SSA No. 2005-109, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development vary by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. Single-family Property have an average lot area of 14,952 square feet per lot, or a gross density of approximately three Dwelling Units to an acre, which according to the TR-55 Manual would categorize the Single-family Property in SSA No. 2005-109 as having a development density of 1/3 acre. The TR-55 Manual indicates an impervious ground coverage factor of thirty percent (30%) for this development density. Multiplying the thirty percent factor by the average Single-family Property lot area of 14,952 square feet results in an estimated impervious ground area of 4,486 square feet per single-family lot. The gross density for the Townhome Property and Condominium Property is approximately eight Dwelling Units and eleven Dwelling Units to an acre, respectively. The TR-55 Manual indicates an impervious ground coverage factor of sixty-five percent (65%) for residential development with gross density of eight Dwelling Units to an acre or greater. Multiplying the 65% factor by the gross area for Townhome Property of 75.83 acres results in an estimated aggregate impervious area of 49.29 acres. Dividing this amount by 610 townhome Dwelling Units yields an impervious ground area of 3,520 square feet per townhome Dwelling Unit. Generally, the greater the density the more impervious area per acre. Interpolating for Condominium Property based on a gross density of eleven Dwelling Units to an acre, the impervious area is estimated at 85%. Multiplying the 85% factor by the gross area for Condominium Property of 42.18 acres results in an estimated aggregate impervious area of 35.85 acres. Dividing Special Tax Roll and Report Page 12 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 this amount by 624 condominium Dwelling Units yields an impervious ground are of 2,503 square feet per condominium Dwelling Unit. The TR-55 Manual does not contain impervious ground areas for elementary schools, clubhouses, or fire stations. The impervious ground coverage area for the Clubhouse Property, which is estimated at 77,571 square feet, has been provided by the developer's engineer and is based upon the preliminary plans for such facility. The impervious ground coverage factors for the School Property and Fire Station Property have been provided by the School District and Fire District, respectively, and are based on design plans for existing school and fire station facilities. Table 3 on the following page shows the impervious ground area factors and their equivalency (i.e., the average impervious area for each land use type expressed in terms of the average impervious area for the typical single-family home). Special Tax Roll and Report Page 13 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 3 STORM SEWER USAGE FACTORS IMPERVIOUS AREA AND EQUIVALENT UNITS UNIT FACTOR IMPERVIOUS AREA1 LAND USE DWELLING UNITS LOT SIZE PER DU/SITE COVERAGE FACTOR PER DU / SITE TOTAL EQUIVALENT UNIT 2 TOTAL EQUIVALENT UNITS 3, 4 (1) Single-Family Property 468 14,952 30% 4,485.53 2,099,228.04 1.00 468.00(2) Townhome Property 610 5,415 65% 3,519.86 2,147,116.39 0.78 475.80(3) Condominium Property 624 2,944 85% 2,502.54 1,561,585.98 0.56 349.44(4) School Property NA 653,400 29% 189,486.00 189,486.00 42.24 42.24(5) Clubhouse Property NA 143,748 54% 77,571.00 77,571.00 17.29 17.29(6) Fire Station Property NA 103,237 100% 103,237.20 103,237.20 23.02 23.02Grand Total 1,702NANANA 6,178,224.61NA1,375.791 Impervious area per dwelling unit for land uses 1 – 3 computed by multiplying coverage factor by 43,560 (square feet in an acre) and then dividing by density. Total impervious area for land uses 4 and 6 computed by multiplying coverage factor by total land square footage (43,560 multiplied by acres). Total impervious area for land use 5 has been provided by the developer's engineer. 2 Equivalent units for land uses 1 – 3 computed by dividing impervious area for each such land use by impervious area for typical single-family home. Equivalent units for land uses 4 – 6 computed by dividing total impervious area by impervious area for the typical single-family home. 3 Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or fire stations. 4 Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 c. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication Trip Generation Sixth Edition, indicates average weekday trips of 9.57 per single-family detached home and 5.86 per townhome or condominium dwelling unit. The average weekday trips associated with an elementary school are typically expressed per student and are estimated by Trip Generation, Sixth Edition at 1.02 per elementary school student. The developer's engineer estimates average weekday trips for the Clubhouse Property at 90. The Bristol Kendall Fire District (herein known as the "Fire District") estimates average weekday trips for Fire Station Property at 22. Table 4 on the following page shows these trip factors and their equivalency (i.e., the average weekday trip factor for each land use type expressed in terms of the average weekday trip factor for the typical single-family home). Special Tax Roll and Report Page 15 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 4 ROAD USAGE FACTORS TRIPS AND EQUIVALENT UNITS UNIT FACTOR LAND USE DWELLINGUNITS STUDENTSEMPLOYEESAVERAGE WEEKDAY TRIP FACTOR TOTAL WEEKDAY TRIPS 1 EQUIVALENTUNIT 2 TOTAL EQUIVALENT UNITS 3,4 (1) Single-Family Property 468 NA NA 9.57 4,478.76 1.00 468.00(2) Townhome Property 610 NA NA 5.86 3,574.60 0.61 372.10(3) Condominium Property 624 NA NA 5.86 3,656.64 0.61 380.64(4) School Property NA 650 NA 1.02 663.00 69.28 69.28(5) Clubhouse Property NA NA NA 90.00 90.00 9.40 9.40(6) Fire Station Property NA NA NA 22.00 22.00 2.30 2.30Grand Total 1,702 NANANA12,485.00NA1,301.721 P.E. factor multiplied by applicable number of dwelling units, students, and employees. 2 Equivalent units for land uses 1 – 3 computed by dividing average weekday trip factor for each such land use by average weekday trip factor for typical single-family home. Equivalent units for land uses 4 – 6 computed by dividing total weekday trips by the average trips for the typical single-family home. 3 Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or fire stations. 4 Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 3. ALLOCATED COSTS The Eligible Improvements must be allocated in accordance with the appropriate usage factors discussed above. For example, sanitary sewer and water facilities are allocated on a P.E. basis. Road facilities are allocated in proportion to estimated trip generation and storm sewer facilities are allocated on impervious area. As shown in Tables 5 – 8, the allocated cost per equivalent unit is computed by dividing the estimated improvement costs shown in Table 1 by the applicable equivalent units for Single-family Property, Townhome Property, School Property, Clubhouse Property, and Fire Station Property. The total allocated costs for each land use type is computed by multiplying the allocated cost per equivalent unit by the applicable equivalent units. A summary of the allocated costs is presented in Table 9. The portion of the Eligible Improvements to be financed with bond proceeds is shown in Table 12. All Eligible Improvements that are not financed through SSA No. 2005-109 (which include all Eligible Improvements allocated to the School Property, the Clubhouse Property, and the Fire Station Property) will be funded by the developer and are categorized as "Developer's Equity." The SSA No. 2005-109 funded Eligible Improvements are anticipated to be financed through two series of bonds. The breakdown of the Eligible Improvements by bond issue are shown in aggregate in Table 10 and by residential land use in Table 11. TABLE 5 SANITARY SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost22 (1) Single-Family Property 468.00 $1,276,195.44 3 (2) Townhome Property 524.60 $1,430,538.74 4 (3) Condominium Property 399.36 $1,089,020.11 5 (4) School Property 0.00 $0.00 6 (5) Clubhouse Property 10.00 $27,269.13 7 (6) Fire Station Property 3.16 $8,617.05 8 (7) Grand Total 1,405.12 $3,831,640.48 1 From Table 2, 2 Includes soft costs. For a more detailed discussion on allocation of soft costs, refer to Exhibit C., 3 $3,831,640.48/B7*B1, 4 $3,831,640.48/B7*B2, 5 $3,831,640.48/B7*B3, 6 $3,831,640.48/B7*B4, 7 $3,831,640.48/B7*B5, 8 $3,831,640.48/B7*B6 Special Tax Roll and Report Page 17 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 6A WATER CONNECTION FEE ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost (1) Single-Family Property 468.00 $1,125,330.27 2 (2) Townhome Property 524.60 $1,261,427.90 3 (3) Condominium Property 399.36 $960,281.83 4 (4) School Property 0.00 $0.00 5 (5) Clubhouse Property 0.00 $0.00 6 (6) Fire Station Property 0.00 $0.00 7 (7) Grand Total 1,391.96 $3,347,040.00 1 From Table 2, 2 $3,347,040.00/B7*B1, 3 $3,347,040.00/B7*B2, 4 $3,347,040.00/B7*B3, 5 $3,347,040.00/B7*B4, 6 $3,347,040.00/B7*B5, 7 $3,347,040.00/B7*B6 TABLE 6B WATER FACILITIES COSTS (A) Land Use (B) Equivalent Units1 (C) Allocated Cost2 (1) Single-Family Property 468.00 $1,278,899.41 3 (2) Townhome Property 524.60 $1,433,569.72 4 (3) Condominium Property 399.36 $1,091,327.49 5 (4) School Property 48.57 $132,726.80 6 (5) Clubhouse Property 10.00 $27,326.91 7 (6) Fire Station Property 3.16 $8,635.30 8 (7) Grand Total 1,453.69 $3,972,485.63 1 From Table 2, 2 Includes soft costs. For a more detailed discussion on allocation of soft costs, refer to Exhibit C., 3 $3,972,485.63/B7*B1, 4 $3,972,485.63/B7*B2, 5 $3,972,485.63/B7*B3, 6 $3,972,485.63/B7*B4, 7 $3,972,485.63/B7*B5, 8 $3,972,485.63/B7*B6 Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 7 STORM SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost2 (1) Single-Family Property 468.00 $2,790,978.37 3 (2) Townhome Property 475.80 $2,837,494.67 4 (3) Condominium Property 349.44 $2,083,930.51 5 (4) School Property 42.24 $251,903.69 6 (5) Clubhouse Property 17.29 $103,111.15 7 (6) Fire Station Property 23.02 $137,282.74 8 (7) Grand Total 1,375.79 $8,204,701.12 1 From Table 3, 2 Includes soft and earthwork costs. For a more detailed discussion on allocation of soft and earthwork costs, refer to Exhibit C., 3 $8,204,701.12/B7*B1, 4 $8,204,701.12/B7*B2, 5 $8,204,701.12/B7*B3, 6 $8,204,701.12/B7*B4, 7 $8,204,701.12/B7*B5, 8 $8,204,701.12/B7*B6 TABLE 8 ROAD COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost2 (1) Single-Family Property 468.00 $6,346,513.02 3 (2) Townhome Property 372.10 $5,046,020.29 4 (3) Condominium Property 380.64 $5,161,830.59 5 (4) School Property 69.28 $939,500.90 6 (5) Clubhouse Property 9.40 $127,472.70 7 (6) Fire Station Property 2.30 $31,190.13 8 (7) Grand Total 1,301.72 $17,652,527.63 1 From Table 4, 2 Includes soft, earthwork, and land acquisition costs. For a more detailed discussion on allocation of soft and earthwork costs, refer to Exhibit C., 3 $17,652,527.63 /B7*B1, 4 $17,652,527.63/B7*B2, 5 $17,652,527.63/B7*B3, 6 $17,652,527.63/B7*B4, 7 $17,652,527.63/B7*B5, 8 $17,652,527.63/B7*B6 Special Tax Roll and Report Page 19 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 9 ALLOCATED COSTS BY LAND USE PUBLIC IMPROVEMENT SINGLE-FAMILY PROPERTY TOWNHOME PROPERTY CONDOMINIUM PROPERTY SCHOOL PROPERTY CLUBHOUSE PROPERTY FIRE STATION PROPERTY Sanitary Sewer Hard Costs $1,219,583 $1,367,079 $1,040,711 $0 $26,059 $8,235 Soft Costs $56,613 $63,460 $48,310 $0 $1,210 $382Water Hard Costs $1,222,174 $1,369,984 $1,042,922 $126,840 $26,115 $8,252 Connection Fees $1,125,330 $1,261,428 $960,282 $0 $0 $0 Soft Costs $56,725 $63,586 $48,406 $5,887 $1,212 $383Storm Sewer Hard Costs $2,472,240 $2,513,444 $1,845,939 $223,136 $91,336 $121,605 Earthwork $408,520 $415,329 $305,028 $36,872 $15,093 $20,094 Soft Costs $114,319 $116,224 $85,358 $10,318 $4,223 $5,623Roads Hard Costs $5,138,399 $4,085,466 $4,179,231 $760,659 $103,207 $25,253 Earthwork $608,282 $483,636 $494,736 $90,047 $12,218 $2,989 Soft Costs $238,546 $189,665 $194,018 $35,313 $4,791 $1,172 Land $361,286 $287,253 $293,846 $53,483 $7,257 $1,776GRAND TOTAL $13,022,017$12,216,554$10,538,786$1,342,553$292,720$195,765NUMBER OF DUS 468 610 624 NA NA NATOTAL COST/DU $27,824.82$20,027.14$16,889.08NANANA*Amounts may vary due to rounding. Special Tax Roll and Report Page 20 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 10 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA NO. 2005-109 PUBLIC IMPROVEMENT GRAND TOTAL TOTAL BOND PROCEEDS FIRST SERIES BONDS SECOND SERIES BONDS DEVELOPER'S EQUITY Sanitary Sewer Hard Costs $3,661,667 $3,244,547 $1,477,064 $1,767,483 $417,120 Soft Costs $169,974 $150,611 $68,565 $82,046 $19,363Water Hard Costs $3,796,287 $3,251,441 $1,480,202 $1,771,239 $544,846 Connection Fees $3,347,040 $2,993,800 $1,362,912 $1,630,887 $353,240 Soft Costs $176,199 $150,911 $68,701 $82,209 $25,288Storm Sewer Hard Costs $7,267,700 $6,092,487 $2,771,129 $3,321,358 $1,175,213 Earthwork $1,200,936 $1,006,741 $457,910 $548,831 $194,196 Soft Costs $336,065 $281,722 $128,139 $153,583 $54,343Roads Hard Costs $14,292,215 $11,923,083 $5,420,854 $6,502,229 $2,369,131 Earthwork $1,691,908 $1,411,451 $641,719 $769,732 $280,457 Soft Costs $663,505 $553,520 $251,659 $301,861 $109,985 Land $1,004,900 $838,324 $381,146 $457,178 $166,576GRAND TOTAL $37,608,395$31,898,637$14,510,000$17,388,637$5,709,758*Amounts may vary due to rounding. Special Tax Roll and Report Page 21 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 11 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS BY BOND SERIES SSA NO. 2005-109 FIRST SERIES BONDS SECOND SERIES BONDS PUBLIC IMPROVEMENT GRAND TOTAL TOTAL FIRST SERIES PROPERTY FIRST SERIES SINGLE-FAMILY PROPERTY FIRST SERIES TOWNHOME PROPERTY FIRST SERIES CONDOMINIUM PROPERTY TOTAL SECOND SERIES PROPERTY SECOND SERIES SINGLE-FAMILY PROPERTY SECOND SERIES TOWNHOME PROPERTY SECOND SERIES CONDOMINIUM PROPERTY Sanitary Sewer Hard Costs $3,244,547 $1,477,064$447,597$583,149$446,317 $1,767,483$559,497$687,282$520,704 Soft Cost $150,611 $68,565 $20,777 $27,070 $20,718 $82,046 $25,972 $31,904 $24,171 Water Hard Costs $3,251,441 $1,480,202$448,549$584,388$447,266 $1,771,239$560,686$688,743$521,810 Connection Fees $2,993,800 $1,362,912 $413,006 $538,082 $411,825 $1,630,887 $516,258 $634,168 $480,462 Soft Costs $150,911 $68,701 $20,819 $27,123 $20,759 $82,209 $26,023 $31,967 $24,219 Storm Sewer Hard Costs $6,092,487 $2,771,129$907,334$1,072,148$791,647 $3,321,358$1,134,167$1,263,604$923,588 Earthwork $1,006,741 $457,910 $149,931 $177,165 $130,814 $548,831 $187,413 $208,802 $152,616 Soft Costs $281,722 $128,139 $41,956 $49,577 $36,606 $153,583 $52,445 $58,430 $42,708 Roads Hard Costs $11,923,083 $5,420,854$1,885,837$1,742,719$1,792,298 $6,502,229$2,357,296$2,053,918$2,091,015 Earthwork $1,411,451 $641,719 $223,245 $206,302 $212,172 $769,732 $279,056 $243,142 $247,534 Soft Costs $553,520 $251,659 $87,549 $80,904 $83,206 $301,861 $109,436 $95,352 $97,074 Land $838,324 $381,146 $132,595 $122,532 $126,018 $457,178 $165,744 $144,413 $147,021 GRAND TOTAL $31,898,637 $14,510,000$4,779,194$5,211,159$4,519,647 $17,388,637$5,973,992$6,141,724$5,272,921 NUMBER OF DUS NA NA208280288 NA260330336 TOTAL COST/DU NA NA$22,976.89$18,611.28$15,693.22 NA$22,976.89$18,611.28$15,693.22 *Amounts may vary due to rounding. Special Tax Roll and Report Page 22 United City of Yorkville SSA No. 2005-109 March 14, 2006 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2005-109, using the preceding methodology, is uniform within Single-family Property, Townhome Property, and Condominium Property and (ii) such allocation results in the same ratio of funded Eligible Improvements between these three land use types, as established in Section VI.A below. V. BOND ASSUMPTIONS It is anticipated that certain of the Eligible Improvements will be financed through the issuance of two series of bonds. Total authorized bonded indebtedness is $45,000,000. Bonds in the approximate amount of $19,000,000 and $21,000,000 are anticipated to be issued in March 2006 and March 2008, respectively. The First Series Bonds will include a reserve fund equal to the maximum annual debt service on the bonds and approximately twenty-four (24) months of capitalized interest. Issuance costs are approximately three and one tenths percent (3.10%) of the principal amount. The term of the bonds is 30 years, with principal amortized over a period of approximately 28 years. The Second Series Bonds will include a reserve fund not more than ten percent (10.0%) of the original principal amount of the bonds and approximately twelve (12) months of capitalized interest. Issuance costs are estimated to be two and eight tenths percent (2.80%) of the principal amount. The term of the bonds is 28 years, with principal amortized over a period of approximately 27 years. Annual debt service payments will increase approximately one and one-half percent (1.50%) annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization (i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. Therefore, the actual bonded indebtedness, and consequently the amount of public improvements financed by SSA No. 2005-109, may increase or decrease depending upon these variables. Special Tax Roll and Report Page 23 United City of Yorkville SSA No. 2005-109 March 14, 2006 VI. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, no Eligible Improvements for the Clubhouse Property, School Property, and Fire Station Property will be financed by SSA No. 2005-109. Therefore, these properties will not be subject to the Maximum Parcel Special Tax. The discussion that follows applies only to the remaining Residential Property. A. DETERMINATION When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the allocated Eligible Improvement costs for such land uses and (ii) the required Maximum Parcel Special Taxes. In order to measure the relative difference in public improvement costs for each land use type, Equivalent Dwelling Units ("EDU") factors have been calculated. A Single- family Property Dwelling Unit is deemed the typical residential unit and is assigned an EDU factor of 1.00. The EDU factor for the Townhome Property Dwelling Units and Condominium Property Dwelling Units is equal to the ratio of the funded Eligible Improvements for the each respective category to the funded Eligible Improvements for Single-family Property Dwelling Units. The funded Eligible Improvements per Dwelling Unit is calculated by dividing the aggregate amounts to be funded for Single-family Property, Townhome Property, and Condominium Property shown in Table 11 by the respective number of Dwelling Units. EDUs are shown in Table 12 below. TABLE 12 EDU FACTORS COST/UNIT EDU FACTOR NO. OF DWELLING UNITS EDUS First Series Property Single-Family Property Dwelling Unit $22,976.89 1.000 208 units 208.00 Townhome Property Dwelling Unit $18,611.28 0.810 280 units 226.80 Condominium Property Dwelling Unit $15,693.22 0.683 288 units 196.70 Second Series Property Single-Family Property Dwelling Unit $22,976.89 1.000 260 units 260.00 Townhome Property Dwelling Unit $18,611.28 0.810 330 units 267.30 Condominium Property Dwelling Unit $15,693.22 0.683 336 units 229.49 Total 1,702 units 1,388.29 The Maximum Parcel Special Tax is derived from the Maximum Parcel Special Taxes which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The derivation of the Maximum Parcel Special Tax is shown in Table 13 on the following page. Special Tax Roll and Report Page 24 United City of Yorkville SSA No. 2005-109 March 14, 2006 TABLE 13 MAXIMUM PARCEL SPECIAL TAX (LEVIED CALENDAR YEAR 2007 / COLLECTED CALENDAR YEAR 2008) PER DWELLING UNIT TOTAL FIRST SERIES SINGLE-FAMILY PROPERTY FIRST SERIES TOWNHOME PROPERTY FIRST SERIES CONDOMINIUM PROPERTY SECOND SERIES SINGLE-FAMILY PROPERTY SECOND SERIES TOWNHOME PROPERTY SECOND SERIES CONDOMINIUM PROPERTY Maximum Parcel Special Taxes $2,998,780$449,280$490,000$424,800$561,600$577,500$495,600 Number of EDUs 1,388.29208.00226.80196.70260.00267.30229.49 Maximum Parcel Special Tax / EDU* (Maximum Parcel Special Taxes / Number of EDUs) $2,160NANANANANANA EDU Factor NA1.0000.8100.6831.0000.8100.683 Maximum Parcel Special Tax / DU* (Maximum Parcel Special Tax / EDU x EDU Factor) NA$2,160$1,750$1,475$2,160$1,750$1,475 *Amounts have been rounded to the nearest dollar. Special Tax Roll and Report Page 25 United City of Yorkville SSA No. 2005-109 March 14, 2006 The Maximum Parcel Special Tax per EDU is simply computed by dividing the Maximum Parcel Special Taxes by the number of EDUs. Multiplying this amount by the applicable EDU factor yields the Maximum Parcel Special Tax for Single- family Property, Townhome Property, and Condominium Property for First Series Property and Second Series Property. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section IV.C, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the special services render to each Parcel within SSA No. 2005-109 as required pursuant to the Act. B. APPLICATION Prior to the recordation of a Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of expected Dwelling Units of Single-family Property, Townhome Property, or Condominium Property for such Parcel, as determined from the Preliminary Plat, by the applicable Maximum Parcel Special Tax determined pursuant to Table 13 as increased in accordance with Section VI.C below. Subsequent to the recordation of the Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of Dwelling Units of Single-Family Property, Townhome Property, and Condominium Property which may be constructed on such Parcel, as determined from the applicable Final Plat, by the applicable Maximum Parcel Special Tax determined pursuant to Table 13, as increased in accordance with Section VI.C below. C. ESCALATION The Maximum Parcel Special Tax that has been levied escalates one and one-half percent (1.50%) annually through and including Calendar Year 2034, rounded each year to the nearest dollar. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%), which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2034 (to be collected in Calendar Year 2035). E. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax Roll and Report Page 26 United City of Yorkville SSA No. 2005-109 March 14, 2006 Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. F. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit B attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Consultant and in accordance with the Bond Indenture. An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which such amount shall be valid. G. MANDATORY PREPAYMENT If at any time the Consultant determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Preliminary Plat or Final Plat, or other event which reduces the Maximum Parcel Special Taxes such that the annual debt service coverage ratio is less than one hundred ten percent (110%), then a Mandatory Special Tax Prepayment shall be calculated pursuant to Section B of Exhibit B attached hereto. Each year's annual debt service coverage ratio shall be determined by dividing (i) such year's reduced Maximum Parcel Special Taxes by (ii) the sum of the corresponding annual interest and principal payment on the Bonds, plus estimated Administrative Expenses and less estimated earnings on the Reserve Fund (as such term is defined in the Bond Indenture). As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. Please refer to Section VII.B below for details on the collection procedure of the Mandatory Special Tax Prepayment. VII. ABATEMENT AND COLLECTION A. ABATEMENT On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2007 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement and the Maximum Parcel Special Tax Roll and Report Page 27 United City of Yorkville SSA No. 2005-109 March 14, 2006 Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated as follows: 1. Prior to the Issuance of the Second Series Bonds The Maximum Parcel Special Tax applicable to the First Series Property shall be abated each year to the extent such amounts exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel of First Series Property shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. The Maximum Parcel Special Tax applicable to Second Series Property shall be abated in full. 2. Subsequent to the Issuance of the Second Series Bonds The Maximum Parcel Special Tax applicable to all Residential Property shall be abated each year to the extent such amounts exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel of Residential Property shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. Notwithstanding, if the Consultant determines there are sufficient monies available pursuant to the Bond Indenture to pay the debt service on that portion of the Second Series Bonds applicable to the Second Series Property through the third interest payment date on the Second Series Bonds next following the calculation of the Special Tax Requirement, the Maximum Parcel Special Tax applicable to Second Series Property shall be abated in full and the Maximum Parcel Special Tax for the First Series Property shall be abated pursuant to Section VII.A.1 above. B. COLLECTION PROCESS With the exception of the Mandatory Special Tax Prepayment, the Special Tax will be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Special Tax. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2005-109. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes such that the annual debt service coverage ratio is less than one hundred ten percent (110%). The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. Special Tax Roll and Report Page 28 United City of Yorkville SSA No. 2005-109 March 14, 2006 C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Consultant not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Consultant shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Consultant determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax. The decision of the Consultant regarding any error in respect to the Special Tax shall be final. VIII. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2005-109 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Maximum Parcel Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, (iv) modify the definitions of First Series Property, Second Series Property, and Preliminary Plat in the event the Preliminary Plat is amended, and (v) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\CLIENTS2\Yorkville\District Formation\SSA 2005-109 (Centex)\SSA Report\Bristol Bay SSA Report 5(revised).doc EXHIBIT A SPECIAL TAX ROLL UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL MAXIMUM PARCEL SPECIAL TAX SCHEDULE Maximum Parcel Special Tax Per Dwelling Unit Levied Calendar Single-family Townhome Condominium Year Property Property Property 2007 $2,160.00 $1,750.00 $1,475.00 2008 $2,192.00 $1,776.00 $1,497.00 2009 $2,225.00 $1,803.00 $1,519.00 2010 $2,258.00 $1,830.00 $1,542.00 2011 $2,292.00 $1,857.00 $1,565.00 2012 $2,326.00 $1,885.00 $1,588.00 2013 $2,361.00 $1,913.00 $1,612.00 2014 $2,396.00 $1,942.00 $1,636.00 2015 $2,432.00 $1,971.00 $1,661.00 2016 $2,468.00 $2,001.00 $1,686.00 2017 $2,505.00 $2,031.00 $1,711.00 2018 $2,543.00 $2,061.00 $1,737.00 2019 $2,581.00 $2,092.00 $1,763.00 2020 $2,620.00 $2,123.00 $1,789.00 2021 $2,659.00 $2,155.00 $1,816.00 2022 $2,699.00 $2,187.00 $1,843.00 2023 $2,739.00 $2,220.00 $1,871.00 2024 $2,780.00 $2,253.00 $1,899.00 2025 $2,822.00 $2,287.00 $1,927.00 2026 $2,864.00 $2,321.00 $1,956.00 2027 $2,907.00 $2,356.00 $1,985.00 2028 $2,951.00 $2,391.00 $2,015.00 2029 $2,995.00 $2,427.00 $2,045.00 2030 $3,040.00 $2,463.00 $2,076.00 2031 $3,086.00 $2,500.00 $2,107.00 2032 $3,132.00 $2,538.00 $2,139.00 2033 $3,179.00 $2,576.00 $2,171.00 2034 $3,227.00 $2,615.00 $2,204.00 A-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-300-012 336 Condominium Property 02-04-325-066 1 Townhome Property 02-04-325-002 1 Townhome Property 02-04-325-067 1 Townhome Property 02-04-325-003 1 Townhome Property 02-04-326-002 1 Townhome Property 02-04-325-004 1 Townhome Property 02-04-326-003 1 Townhome Property 02-04-325-005 1 Townhome Property 02-04-326-004 1 Townhome Property 02-04-325-007 1 Townhome Property 02-04-326-005 1 Townhome Property 02-04-325-008 1 Townhome Property 02-04-326-006 1 Townhome Property 02-04-325-009 1 Townhome Property 02-04-326-007 1 Townhome Property 02-04-325-010 1 Townhome Property 02-04-326-009 1 Townhome Property 02-04-325-012 1 Townhome Property 02-04-326-010 1 Townhome Property 02-04-325-013 1 Townhome Property 02-04-326-011 1 Townhome Property 02-04-325-014 1 Townhome Property 02-04-326-012 1 Townhome Property 02-04-325-015 1 Townhome Property 02-04-326-013 1 Townhome Property 02-04-325-017 1 Townhome Property 02-04-326-014 1 Townhome Property 02-04-325-018 1 Townhome Property 02-04-326-016 1 Townhome Property 02-04-325-019 1 Townhome Property 02-04-326-017 1 Townhome Property 02-04-325-020 1 Townhome Property 02-04-326-018 1 Townhome Property 02-04-325-022 1 Townhome Property 02-04-326-019 1 Townhome Property 02-04-325-023 1 Townhome Property 02-04-326-021 1 Townhome Property 02-04-325-024 1 Townhome Property 02-04-326-022 1 Townhome Property 02-04-325-025 1 Townhome Property 02-04-326-023 1 Townhome Property 02-04-325-027 1 Townhome Property 02-04-326-024 1 Townhome Property 02-04-325-028 1 Townhome Property 02-04-326-026 1 Townhome Property 02-04-325-029 1 Townhome Property 02-04-326-027 1 Townhome Property 02-04-325-030 1 Townhome Property 02-04-326-028 1 Townhome Property 02-04-325-032 1 Townhome Property 02-04-326-029 1 Townhome Property 02-04-325-033 1 Townhome Property 02-04-326-030 1 Townhome Property 02-04-325-034 1 Townhome Property 02-04-326-031 1 Townhome Property 02-04-325-035 1 Townhome Property 02-04-326-033 1 Townhome Property 02-04-325-037 1 Townhome Property 02-04-326-034 1 Townhome Property 02-04-325-038 1 Townhome Property 02-04-326-035 1 Townhome Property 02-04-325-039 1 Townhome Property 02-04-326-036 1 Townhome Property 02-04-325-040 1 Townhome Property 02-04-326-038 1 Townhome Property 02-04-325-042 1 Townhome Property 02-04-326-039 1 Townhome Property 02-04-325-043 1 Townhome Property 02-04-326-040 1 Townhome Property 02-04-325-044 1 Townhome Property 02-04-326-041 1 Townhome Property 02-04-325-045 1 Townhome Property 02-04-326-043 1 Townhome Property 02-04-325-047 1 Townhome Property 02-04-326-044 1 Townhome Property 02-04-325-048 1 Townhome Property 02-04-326-045 1 Townhome Property 02-04-325-049 1 Townhome Property 02-04-326-046 1 Townhome Property 02-04-325-050 1 Townhome Property 02-04-327-002 1 Townhome Property 02-04-325-051 1 Townhome Property 02-04-327-003 1 Townhome Property 02-04-325-052 1 Townhome Property 02-04-327-004 1 Townhome Property 02-04-325-054 1 Townhome Property 02-04-327-005 1 Townhome Property 02-04-325-055 1 Townhome Property 02-04-327-006 1 Townhome Property 02-04-325-056 1 Townhome Property 02-04-327-007 1 Townhome Property 02-04-325-057 1 Townhome Property 02-04-327-009 1 Townhome Property 02-04-325-059 1 Townhome Property 02-04-327-010 1 Townhome Property 02-04-325-060 1 Townhome Property 02-04-327-011 1 Townhome Property 02-04-325-061 1 Townhome Property 02-04-327-012 1 Townhome Property 02-04-325-062 1 Townhome Property 02-04-327-013 1 Townhome Property 02-04-325-064 1 Townhome Property 02-04-327-014 1 Townhome Property 02-04-325-065 1 Townhome Property 02-04-327-016 1 Townhome Property A-2 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-327-017 1 Townhome Property 02-04-329-002 1 Townhome Property 02-04-327-018 1 Townhome Property 02-04-329-003 1 Townhome Property 02-04-327-019 1 Townhome Property 02-04-329-004 1 Townhome Property 02-04-327-020 1 Townhome Property 02-04-329-005 1 Townhome Property 02-04-327-021 1 Townhome Property 02-04-329-006 1 Townhome Property 02-04-327-023 1 Townhome Property 02-04-329-007 1 Townhome Property 02-04-327-024 1 Townhome Property 02-04-329-009 1 Townhome Property 02-04-327-025 1 Townhome Property 02-04-329-010 1 Townhome Property 02-04-327-026 1 Townhome Property 02-04-329-011 1 Townhome Property 02-04-327-028 1 Townhome Property 02-04-329-012 1 Townhome Property 02-04-327-029 1 Townhome Property 02-04-329-013 1 Townhome Property 02-04-327-030 1 Townhome Property 02-04-329-014 1 Townhome Property 02-04-327-031 1 Townhome Property 02-04-329-016 1 Townhome Property 02-04-327-033 1 Townhome Property 02-04-329-017 1 Townhome Property 02-04-327-034 1 Townhome Property 02-04-329-018 1 Townhome Property 02-04-327-035 1 Townhome Property 02-04-329-019 1 Townhome Property 02-04-327-036 1 Townhome Property 02-04-329-021 1 Townhome Property 02-04-328-002 1 Townhome Property 02-04-329-022 1 Townhome Property 02-04-328-003 1 Townhome Property 02-04-329-023 1 Townhome Property 02-04-328-004 1 Townhome Property 02-04-329-024 1 Townhome Property 02-04-328-005 1 Townhome Property 02-04-329-025 1 Townhome Property 02-04-328-007 1 Townhome Property 02-04-329-026 1 Townhome Property 02-04-328-008 1 Townhome Property 02-04-329-028 1 Townhome Property 02-04-328-009 1 Townhome Property 02-04-329-029 1 Townhome Property 02-04-328-010 1 Townhome Property 02-04-329-030 1 Townhome Property 02-04-328-012 1 Townhome Property 02-04-329-031 1 Townhome Property 02-04-328-013 1 Townhome Property 02-04-329-033 1 Townhome Property 02-04-328-014 1 Townhome Property 02-04-329-034 1 Townhome Property 02-04-328-015 1 Townhome Property 02-04-329-035 1 Townhome Property 02-04-328-017 1 Townhome Property 02-04-329-036 1 Townhome Property 02-04-328-018 1 Townhome Property 02-04-329-038 1 Townhome Property 02-04-328-019 1 Townhome Property 02-04-329-039 1 Townhome Property 02-04-328-020 1 Townhome Property 02-04-329-040 1 Townhome Property 02-04-328-022 1 Townhome Property 02-04-329-041 1 Townhome Property 02-04-328-023 1 Townhome Property 02-04-329-043 1 Townhome Property 02-04-328-024 1 Townhome Property 02-04-329-044 1 Townhome Property 02-04-328-025 1 Townhome Property 02-04-329-045 1 Townhome Property 02-04-328-027 1 Single-family Property 02-04-329-046 1 Townhome Property 02-04-328-028 1 Single-family Property 02-04-329-048 1 Townhome Property 02-04-328-029 1 Single-family Property 02-04-329-049 1 Townhome Property 02-04-328-030 1 Single-family Property 02-04-329-050 1 Townhome Property 02-04-328-031 1 Single-family Property 02-04-329-051 1 Townhome Property 02-04-328-032 1 Single-family Property 02-04-330-002 1 Townhome Property 02-04-328-033 1 Single-family Property 02-04-330-003 1 Townhome Property 02-04-328-034 1 Single-family Property 02-04-330-004 1 Townhome Property 02-04-328-035 1 Single-family Property 02-04-330-005 1 Townhome Property 02-04-328-036 1 Single-family Property 02-04-330-006 1 Townhome Property 02-04-328-037 1 Single-family Property 02-04-330-007 1 Townhome Property 02-04-328-038 1 Single-family Property 02-04-330-009 1 Townhome Property 02-04-328-039 1 Single-family Property 02-04-330-010 1 Townhome Property 02-04-328-040 1 Single-family Property 02-04-330-011 1 Townhome Property 02-04-328-041 1 Single-family Property 02-04-330-012 1 Townhome Property 02-04-328-042 1 Single-family Property 02-04-330-014 1 Townhome Property A-3 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-330-015 1 Townhome Property 02-04-401-002 1 Townhome Property 02-04-330-016 1 Townhome Property 02-04-401-003 1 Townhome Property 02-04-330-017 1 Townhome Property 02-04-401-004 1 Townhome Property 02-04-330-018 1 Townhome Property 02-04-401-005 1 Townhome Property 02-04-330-019 1 Townhome Property 02-04-401-007 1 Townhome Property 02-04-330-021 1 Townhome Property 02-04-401-008 1 Townhome Property 02-04-330-022 1 Townhome Property 02-04-401-009 1 Townhome Property 02-04-330-023 1 Townhome Property 02-04-401-010 1 Townhome Property 02-04-330-024 1 Townhome Property 02-04-401-012 1 Townhome Property 02-04-331-002 1 Townhome Property 02-04-401-013 1 Townhome Property 02-04-331-003 1 Townhome Property 02-04-401-014 1 Townhome Property 02-04-331-004 1 Townhome Property 02-04-401-015 1 Townhome Property 02-04-331-005 1 Townhome Property 02-04-401-017 1 Townhome Property 02-04-331-007 1 Townhome Property 02-04-401-018 1 Townhome Property 02-04-331-008 1 Townhome Property 02-04-401-019 1 Townhome Property 02-04-331-009 1 Townhome Property 02-04-401-020 1 Townhome Property 02-04-331-010 1 Townhome Property 02-04-402-002 1 Townhome Property 02-04-331-011 1 Townhome Property 02-04-402-003 1 Townhome Property 02-04-331-012 1 Townhome Property 02-04-402-004 1 Townhome Property 02-04-331-014 1 Townhome Property 02-04-402-005 1 Townhome Property 02-04-331-015 1 Townhome Property 02-04-402-007 1 Townhome Property 02-04-331-016 1 Townhome Property 02-04-402-008 1 Townhome Property 02-04-331-017 1 Townhome Property 02-04-402-009 1 Townhome Property 02-04-332-001 1 Single-family Property 02-04-402-010 1 Townhome Property 02-04-332-002 1 Single-family Property 02-04-402-012 1 Townhome Property 02-04-332-003 1 Single-family Property 02-04-402-013 1 Townhome Property 02-04-333-001 1 Single-family Property 02-04-402-014 1 Townhome Property 02-04-333-002 1 Single-family Property 02-04-402-015 1 Townhome Property 02-04-333-003 1 Single-family Property 02-04-402-016 1 Townhome Property 02-04-333-004 1 Single-family Property 02-04-402-017 1 Townhome Property 02-04-333-005 1 Single-family Property 02-04-402-019 1 Townhome Property 02-04-333-006 1 Single-family Property 02-04-402-020 1 Townhome Property 02-04-333-007 1 Single-family Property 02-04-402-021 1 Townhome Property 02-04-333-008 1 Single-family Property 02-04-402-022 1 Townhome Property 02-04-333-009 1 Single-family Property 02-04-403-002 1 Townhome Property 02-04-390-002 16 Condominium Property 02-04-403-003 1 Townhome Property 02-04-390-002 16 Condominium Property 02-04-403-004 1 Townhome Property 02-04-390-003 16 Condominium Property 02-04-403-005 1 Townhome Property 02-04-390-004 16 Condominium Property 02-04-403-006 1 Townhome Property 02-04-390-005 16 Condominium Property 02-04-403-007 1 Townhome Property 02-04-390-006 16 Condominium Property 02-04-403-009 1 Townhome Property 02-04-390-007 16 Condominium Property 02-04-403-010 1 Townhome Property 02-04-390-008 16 Condominium Property 02-04-403-011 1 Townhome Property 02-04-390-009 16 Condominium Property 02-04-403-012 1 Townhome Property 02-04-390-010 16 Condominium Property 02-04-403-014 1 Townhome Property 02-04-390-011 16 Condominium Property 02-04-403-015 1 Townhome Property 02-04-390-012 16 Condominium Property 02-04-403-016 1 Townhome Property 02-04-390-013 16 Condominium Property 02-04-403-017 1 Townhome Property 02-04-390-014 16 Condominium Property 02-04-403-019 1 Townhome Property 02-04-390-015 16 Condominium Property 02-04-403-020 1 Townhome Property 02-04-390-016 16 Condominium Property 02-04-403-021 1 Townhome Property 02-04-390-017 16 Condominium Property 02-04-403-022 1 Townhome Property 02-04-400-013 40 Single-family Property 02-04-403-024 1 Townhome Property A-4 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-403-025 1 Townhome Property 02-04-408-011 1 Single-family Property 02-04-403-026 1 Townhome Property 02-04-408-012 1 Single-family Property 02-04-403-027 1 Townhome Property 02-04-408-013 1 Single-family Property 02-04-403-029 1 Townhome Property 02-04-408-014 1 Single-family Property 02-04-403-030 1 Townhome Property 02-04-408-015 1 Single-family Property 02-04-403-031 1 Townhome Property 02-04-408-016 1 Single-family Property 02-04-403-032 1 Townhome Property 02-04-409-002 1 Single-family Property 02-04-403-033 1 Townhome Property 02-04-409-003 1 Single-family Property 02-04-403-034 1 Townhome Property 02-04-409-004 1 Single-family Property 02-04-404-002 1 Single-family Property 02-04-409-005 1 Single-family Property 02-04-404-003 1 Single-family Property 02-04-409-006 1 Single-family Property 02-04-404-004 1 Single-family Property 02-04-409-007 1 Single-family Property 02-04-404-005 1 Single-family Property 02-04-409-008 1 Single-family Property 02-04-404-006 1 Single-family Property 02-04-409-009 1 Single-family Property 02-04-404-007 1 Single-family Property 02-04-409-010 1 Single-family Property 02-04-404-008 1 Single-family Property 02-04-409-011 1 Single-family Property 02-04-404-009 1 Single-family Property 02-04-410-001 1 Single-family Property 02-04-404-010 1 Single-family Property 02-04-410-002 1 Single-family Property 02-04-404-011 1 Single-family Property 02-04-410-003 1 Single-family Property 02-04-404-012 1 Single-family Property 02-04-410-004 1 Single-family Property 02-04-404-013 1 Single-family Property 02-04-410-005 1 Single-family Property 02-04-405-001 1 Single-family Property 02-04-410-006 1 Single-family Property 02-04-405-002 1 Single-family Property 02-04-410-007 1 Single-family Property 02-04-405-003 1 Single-family Property 02-04-410-008 1 Single-family Property 02-04-405-004 1 Single-family Property 02-04-410-009 1 Single-family Property 02-04-406-003 1 Single-family Property 02-04-410-010 1 Single-family Property 02-04-406-004 1 Single-family Property 02-04-410-011 1 Single-family Property 02-04-406-005 1 Single-family Property 02-04-410-012 1 Single-family Property 02-04-406-006 1 Single-family Property 02-04-410-013 1 Single-family Property 02-04-406-007 1 Single-family Property 02-04-411-001 1 Single-family Property 02-04-406-008 1 Single-family Property 02-04-411-002 1 Single-family Property 02-04-406-009 1 Single-family Property 02-04-411-003 1 Single-family Property 02-04-406-010 1 Single-family Property 02-04-411-004 1 Single-family Property 02-04-406-011 1 Single-family Property 02-04-411-005 1 Single-family Property 02-04-407-002 1 Single-family Property 02-04-411-006 1 Single-family Property 02-04-407-003 1 Single-family Property 02-04-411-007 1 Single-family Property 02-04-407-004 1 Single-family Property 02-04-411-008 1 Single-family Property 02-04-407-005 1 Single-family Property 02-04-411-009 1 Single-family Property 02-04-407-006 1 Single-family Property 02-04-411-010 1 Single-family Property 02-04-407-007 1 Single-family Property 02-04-411-011 1 Single-family Property 02-04-407-008 1 Single-family Property 02-04-411-012 1 Single-family Property 02-04-407-009 1 Single-family Property 02-04-411-013 1 Single-family Property 02-04-407-010 1 Single-family Property 02-04-411-014 1 Single-family Property 02-04-408-001 1 Single-family Property 02-04-425-001 1 Single-family Property 02-04-408-002 1 Single-family Property 02-04-425-002 1 Single-family Property 02-04-408-003 1 Single-family Property 02-04-425-003 1 Single-family Property 02-04-408-004 1 Single-family Property 02-04-425-004 1 Single-family Property 02-04-408-005 1 Single-family Property 02-04-426-001 1 Single-family Property 02-04-408-006 1 Single-family Property 02-04-426-002 1 Single-family Property 02-04-408-007 1 Single-family Property 02-04-426-003 1 Single-family Property 02-04-408-008 1 Single-family Property 02-04-426-004 1 Single-family Property 02-04-408-009 1 Single-family Property 02-04-426-005 1 Single-family Property 02-04-408-010 1 Single-family Property 02-04-426-006 1 Single-family Property A-5 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-426-007 1 Single-family Property 02-04-451-017 1 Condominium Property 02-04-426-008 1 Single-family Property 02-04-451-018 1 Condominium Property 02-04-426-009 1 Single-family Property 02-04-452-001 1 Single-family Property 02-04-426-010 1 Single-family Property 02-04-452-002 1 Single-family Property 02-04-426-011 1 Single-family Property 02-04-452-003 1 Single-family Property 02-04-426-012 1 Single-family Property 02-04-452-004 1 Single-family Property 02-04-426-013 1 Single-family Property 02-04-452-005 1 Single-family Property 02-04-426-014 1 Single-family Property 02-04-452-006 1 Single-family Property 02-04-426-015 1 Single-family Property 02-04-452-007 1 Single-family Property 02-04-426-016 1 Single-family Property 02-04-452-008 1 Single-family Property 02-04-426-017 1 Single-family Property 02-04-452-009 1 Single-family Property 02-04-427-002 1 Single-family Property 02-04-452-010 1 Single-family Property 02-04-427-003 1 Single-family Property 02-04-452-011 1 Single-family Property 02-04-427-004 1 Single-family Property 02-04-452-012 1 Single-family Property 02-04-427-005 1 Single-family Property 02-04-452-013 1 Single-family Property 02-04-427-006 1 Single-family Property 02-04-452-014 1 Single-family Property 02-04-427-007 1 Single-family Property 02-04-452-015 1 Single-family Property 02-04-427-008 1 Single-family Property 02-04-452-016 1 Single-family Property 02-04-427-009 1 Single-family Property 02-04-452-017 1 Single-family Property 02-04-427-010 1 Single-family Property 02-04-453-001 1 Single-family Property 02-04-427-011 1 Single-family Property 02-04-453-002 1 Single-family Property 02-04-427-012 1 Single-family Property 02-04-453-003 1 Single-family Property 02-04-427-014 1 Single-family Property 02-04-453-004 1 Single-family Property 02-04-427-015 1 Single-family Property 02-04-453-005 1 Single-family Property 02-04-427-016 1 Single-family Property 02-04-453-006 1 Single-family Property 02-04-428-001 1 Single-family Property 02-04-453-007 1 Single-family Property 02-04-428-002 1 Single-family Property 02-04-453-008 1 Single-family Property 02-04-428-003 1 Single-family Property 02-04-454-005 1 Single-family Property 02-04-428-004 1 Single-family Property 02-04-454-006 1 Single-family Property 02-04-428-005 1 Single-family Property 02-04-454-006 1 Single-family Property 02-04-428-006 1 Single-family Property 02-04-454-007 1 Single-family Property 02-04-428-007 1 Single-family Property 02-04-454-008 1 Single-family Property 02-04-428-008 1 Single-family Property 02-04-454-009 1 Single-family Property 02-04-428-009 1 Single-family Property 02-04-476-001 1 Single-family Property 02-04-428-010 1 Single-family Property 02-04-476-002 1 Single-family Property 02-04-428-011 1 Single-family Property 02-04-476-003 1 Single-family Property 02-04-429-001 1 Single-family Property 02-04-476-004 1 Single-family Property 02-04-429-002 1 Single-family Property 02-04-476-005 1 Single-family Property 02-04-429-003 1 Single-family Property 02-04-476-006 1 Single-family Property 02-04-451-003 1 Condominium Property 02-04-476-007 1 Single-family Property 02-04-451-004 1 Condominium Property 02-04-476-008 1 Single-family Property 02-04-451-005 1 Condominium Property 02-04-477-001 1 Single-family Property 02-04-451-006 1 Condominium Property 02-04-477-002 1 Single-family Property 02-04-451-007 1 Condominium Property 02-04-477-003 1 Single-family Property 02-04-451-008 1 Condominium Property 02-04-477-004 1 Single-family Property 02-04-451-009 1 Condominium Property 02-04-477-005 1 Single-family Property 02-04-451-010 1 Condominium Property 02-09-100-012 104 Townhome Property 02-04-451-011 1 Condominium Property 02-09-100-014 82 Single-family Property 02-04-451-012 1 Condominium Property 02-09-100-014 104 Townhome Property 02-04-451-013 1 Condominium Property 02-09-200-005 101 Single-family Property 02-04-451-014 1 Condominium Property 02-09-200-005 5 Townhome Property 02-04-451-015 1 Condominium Property 02-09-200-010 28 Single-family Property 02-04-451-016 1 Condominium Property 02-09-200-010 102 Townhome Property A-6 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-09-400-007 9 Single-family Property 02-09-400-007 15 Townhome Property Note: Refer to the "Maximum Parcel Special Tax Schedule" to determine the Maximum Parcel Special Tax for each Parcel Identification Number. A-7 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit B shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VI.F of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Prior to the Issuance of any Bonds The Special Tax Bond Prepayment for Residential Property prior to the issuance of any Bonds shall equal the amounts shown in Table A-1 below, subject to changes as described in Section IV.D of the Report. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family, townhome, or condominiums Dwelling Units for such Parcel as shown on the Preliminary Plat, or applicable Final Plat by the corresponding prepayment amount per Dwelling Unit for the corresponding land use. TABLE A-1 Land Use Special Tax Bond Prepayment per Dwelling Unit First Series Property Single-family Property $22,977 / DU Townhome Property $18,611 / DU Condominium Property $15,693 / DU Second Series Property Single-family Property $22,977 / DU Townhome Property $18,611 / DU Condominium Property $15,693 / DU 2. First Series Property Prior to the Issuance of the Second Series Bonds Prior to the issuance of the Second Series Bonds, the Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of (1) Principal, B-2 (2) Premium, (3) Defeasance, and (4) Fees and (b) minus (1) the Reserve Fund Credit and (2) the Capitalized Interest Credit, where the terms "Principal," "Premium," "Defeasance," "Fees," "Reserve Fund Credit," and "Capitalized Interest Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and equals the quotient derived by dividing (a) the then current Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Maximum Parcel Special Taxes for First Series Property, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) of First Series Property that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less any Maximum Parcel Special Taxes heretofore paid for such Parcel and available to pay interest on the redemption date for the Bonds. "Fees" equal the expenses of SSA No. 2005-109 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the lesser of the Reserve Fund Requirement (as such term is defined in the Bond Indenture) and the balance in the Reserve Fund (as such term is defined in the Bond Indenture), taking into account any prepaid Special Tax Bond Prepayments which have yet to be applied to the redemption of Bonds, multiplied by the quotient used to calculate Principal. "Capitalized Interest Credit" shall equal the reduction in interest payable on the Bonds due to the redemption of Principal from the Special Tax Bond Prepayment from the redemption date for the Bonds redeemed from the Special Tax Bond Prepayment to the end of the capitalized interest period, as determined by the Consultant. No capitalized interest credit is given if the redemption date for the Bonds redeemed from the Special Tax Bond Prepayment is after the capitalized interest period. 3. Second Series Property Prior to the Issuance of the Second Series Bonds Prior to the issuance of the Second Series Bonds, the Special Tax Bond Prepayment amount for a Parcel of Second Series Property shall be calculated B-3 pursuant to the preceding Section A.1. 4. Subsequent to the Issuance of the Second Series Bonds After the issuance of the Second Series Bonds, the Special Tax Bond Prepayment amount for a Parcel of First Series Property or Second Series Property shall be calculated pursuant to the preceding Section A.2 eliminating the reference to First Series Property when computing Principal. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the preceding prepayment formula substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing Principal. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. The sum of the amounts calculated above shall be paid t the City, deposited with the trustee, and used to pay and redeem Bonds in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid a satisfaction of special tax lien for such Parcel shall be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. B. MANDATORY PREPAYMENT The Mandatory Special Tax Prepayment amount will be calculated using the applicable prepayment formula described in Section A above with the following modifications: • The difference between the Maximum Parcel Special Taxes necessary for the annual debt service coverage ratio to equal one hundred ten percent (110%) and the Maximum Parcel Special Taxes computed pursuant to Section VI.G of the report shall serve as the numerator when computing Principal; • The Maximum Parcel Special Taxes necessary for the annual debt service coverage ratio to equal 110% shall serve as the denominator when computing Principal; • References to First Series Property shall be eliminated as applicable; and • No Reserve Fund Credit will be given. The amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A.2 above. C-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 ALLOCATION OF EARTHWORK AND SOFT COSTS All capitalized terms not defined in this Exhibit C shall have the meaning given to such terms in the Report. The estimated costs for Eligible Improvements presented in Table 1 of the Report include a portion of soft costs (i.e. costs for engineering, surveying, etc.) and earthwork costs (i.e. costs for mass grading) attributable to public improvements. Below is a discussion of how the amounts of eligible soft and earthwork costs were determined for each respective category. A. SOFT COSTS The portion of soft costs allocable to public improvements, as shown in Table A-1 on the following page, is derived by first determining the percentage each public improvement category represents of the total land development costs. Such percentage is then multiplied by total soft costs of $3,217,755. The aggregate sum of the public improvement categories yields total soft costs of $1,345,743 that can be attributed to public improvements. The $1,345,743 is then allocated to the Residential Property, School Property, Fire Station Property, and Clubhouse Property according to the usage factors for each respective improvement category as detailed in Section C of the Report. The soft costs allocable to the School Property, Fire Station Property, and Clubhouse Property, or $70,516, are not being funded through SSA No. 2005-109. The remaining difference of $1,275,227 of soft costs, which is attributable to the Residential Property, is not anticipated to be fully funded through SSA No. 2005-109 as shown in Table A-1 on the following page. C-2 TABLE A-1 SOFT COST ALLOCATION PUBLIC IMPROVEMENT (A) IMPROVEMENT COSTS (B) PERCENTAGE OF TOTAL IMPROVEMENT COSTS (C) TOTAL ALLOCABLE SOFT COSTS (D) TOTAL ALLOCABLE SOFT COSTS FOR PUBLIC IMPROVEMENTS TO PHASE 1 PROPERTY AND PHASE 2 PROPERTY1 (E) ESTIMATED SOFT COSTS ALLOCABLE TO RESIDENTIAL PROPERTY2 (F) SOFT COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2005-109 (1) Sanitary Sewer Facilities $3,341,667 5.28%3 $169,974 8 $169,974 $168,382 $150,611(2) Water Facilities $3,464,049 5.48%4 $176,199 9 $176,199 $168,717 $150,911(3) Storm Sewer Facilities $6,607,000 10.44%5 $336,065 10 $336,065 $315,900 $281,722(4) Roads $13,044,438 20.62%6 $663,505 11 $663,505 $622,228 $553,520(5) Other Land Development Costs $36,799,040 58.17%7 $1,871,782 12 NA NA NA(6) Grand Total 13 $63,256,193 100.00%$3,217,525 $1,345,743 $1,275,227$1,136,7641 Phase 1 Property includes First Series Property, the School Property, the Clubhouse Property, and the Fire Station Property. Phase 2 Property includes only Second Series Property., 2 Excludes all soft costs allocable to the School Property, Fire Station Property, and Clubhouse Property, 3 A1/A6, 4 A2/A6, 5 A3/A6, 6 A4/A6, 7 A5/A6, 8 B1*C1, 9 B2*C1, 10 B3*C1, 11 B4*C1, 12 B5*C1, 13 Amounts may vary due to rounding. C-3 B. EARTHWORK Of the $9,967,865 in total land development earthwork costs, the developer's engineer indicates $1,111,087 relates to grading of a swale/park area for drainage of the project. Based on the usage factors for allocating storm sewer usage as detailed in Section C of the Report, approximately $1,045,096 benefits the Residential Property within SSA No. 2005-109. The remaining $66,711 benefits the School Property, Fire Station Property, and Clubhouse Property. The remaining earthwork costs (deducting the earthwork costs of the swale/park area from the total costs) of $8,856,058 are allocated to public improvements, namely public right-of-way and detention areas, on an acreage basis. The acreages for such right-of-way and detention areas are taken as a percentage of the total acreage of the project as shown in Table B-1 on the following page. Such percentages are then multiplied by the remaining earthwork costs of $8,856,058 yielding $1,781,037 attributable to the right-of- way and detention areas. (Note, the acreage of park area is not included as the earthwork costs of the park are included with the swale area. Furthermore, the project acreage does not include the detention/wetlands area south of Galena Road. It is expected the City will finance the development of this area. Such costs of development are not included in the SSA No. 2005-109 financing.) The $1,781,037 is then allocated to the Residential Property, School Property, Fire Station Property, and Clubhouse Property based on the usage factors outlined in Section C of the Report for each respective improvement use. The allocation results in $110,602 attributable to the School Property, Fire Station Property, and Clubhouse Property, and the remaining $1,670,435 attributable to Residential Property. Aggregating the earthwork costs for public improvements that are allocable to the School Property, Fire Station Property, and Clubhouse Property, equals $177,312. The remaining earthwork costs for public improvements of $2,715,532, which is attributable to the Residential Property, is not anticipated to be fully funded through SSA No. 2005-109 as shown in Table B-2. All earthwork costs associated with the School Property, Fire Station Property, and the Clubhouse Property are not being funded through SSA No. 2005-109. C-4 TABLE B-1 ACREAGE FOR EARTHWORK ALLOCATION LAND USE ACREAGE 1 PERCENT OF TOTAL Public right-of-way 63.17 19.10% Private right-of-way 4.38 1.32% Detention area 3.33 1.01% School site 14.76 4.46% Amenity Center 3.61 1.09% Fire station 2.37 0.72% Private easements 31.89 9.64% Other 207.17 62.65% Grand Total 330.68 100.00% 1Acreage does not include the detention/wetlands area south of Galena Road, the swale area, or the park area. C-5 TABLE B-2 EARTHWORK COST ALLOCATION PUBLIC IMPROVEMENT (A) ACREAGE (B) PERCENTAGE OF TOTAL ACREAGE (C) TOTAL ALLOCABLE EARTHWORK COSTS (D) TOTAL ALLOCABLE EARTHWORK COSTS FOR PUBLIC IMPROVEMENTS TO PHASE 1 PROPERTY AND PHASE 2 PROPERTY1 (E) EARTHWORK COSTS ALLOCABLE TO RESIDENTIAL PROPERTY2 (F) EARTHWORK COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2005-109 Storm Sewer Facilities (1) Swale Area/Park Area NA NA $1,111,8076 $1,111,807 $1,045,096 $876,101 (2) Other Detention Areas 3.33 1.01%3 $89,1297 $89,129 $83,781 $70,234 (3) Roads 63.17 19.10%4 $1,691,9088 $1,691,908 $1,586,654 $1,411,451 (4) Other Acreage 264.18 79.89%5 $7,075,0219 NA NA $0 (5) Grand Total 10 330.68 100.00%$9,967,865$2,892,844 $2,715,532 $2,357,785 1 Phase 1 Property includes First Series Property, the School Property, the Clubhouse Property, and the Fire Station Property. Phase 2 Property includes only Second Series Property., 2 Excludes all earthwork costs allocable to the School Property, Fire Station Property, and Clubhouse Property, 3 A2/A5, 4 A3/A5, 5 A4/A5, 6 Per the developer's engineer, 7 B2*$8,856,058, 8 B3*$8,856,058, 9 B4*$8,856,058, 10 Amounts may vary due to rounding. APPENDIX G United City of Yorkville SSA No. 2005-109 Administration Report (Levy Year 2021) 20 2 1 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot First Series - Single Family Property 02-04-328-027 $655.66SFD1 $2,003.34 1240 $2,659.00 02-04-328-028 $655.66SFD1 $2,003.34 1239 $2,659.00 02-04-328-029 $655.66SFD1 $2,003.34 1238 $2,659.00 02-04-328-030 $655.66SFD1 $2,003.34 1237 $2,659.00 02-04-328-031 $655.66SFD1 $2,003.34 1236 $2,659.00 02-04-328-032 $655.66SFD1 $2,003.34 1235 $2,659.00 02-04-328-033 $655.66SFD1 $2,003.34 1234 $2,659.00 02-04-328-034 $655.66SFD1 $2,003.34 1233 $2,659.00 02-04-328-035 $655.66SFD1 $2,003.34 1232 $2,659.00 02-04-328-036 $655.66SFD1 $2,003.34 1231 $2,659.00 02-04-328-037 $655.66SFD1 $2,003.34 1230 $2,659.00 02-04-328-038 $655.66SFD1 $2,003.34 1229 $2,659.00 02-04-328-039 $655.66SFD1 $2,003.34 1228 $2,659.00 02-04-328-040 $655.66SFD1 $2,003.34 1227 $2,659.00 02-04-328-041 $655.66SFD1 $2,003.34 1226 $2,659.00 02-04-328-042 $655.66SFD1 $2,003.34 1225 $2,659.00 02-04-332-001 $655.66SFD1 $2,003.34 1210 $2,659.00 02-04-332-002 $655.66SFD1 $2,003.34 1211 $2,659.00 02-04-332-003 $655.66SFD1 $2,003.34 1212 $2,659.00 02-04-333-001 $655.66SFD1 $2,003.34 1253 $2,659.00 02-04-333-002 $655.66SFD1 $2,003.34 1252 $2,659.00 02-04-333-003 $655.66SFD1 $2,003.34 1251 $2,659.00 02-04-333-004 $655.66SFD1 $2,003.34 1250 $2,659.00 02-04-333-005 $655.66SFD1 $2,003.34 1245 $2,659.00 02-04-333-006 $655.66SFD1 $2,003.34 1244 $2,659.00 02-04-333-007 $655.66SFD1 $2,003.34 1243 $2,659.00 02-04-333-008 $655.66SFD1 $2,003.34 1242 $2,659.00 02-04-333-009 $655.66SFD1 $2,003.34 1241 $2,659.00 02-04-404-002 $655.66SFD1 $2,003.34 1213 $2,659.00 02-04-404-003 $655.66SFD1 $2,003.34 1214 $2,659.00 02-04-404-004 $655.66SFD1 $2,003.34 1215 $2,659.00 02-04-404-005 $655.66SFD1 $2,003.34 1216 $2,659.00 02-04-404-006 $655.66SFD1 $2,003.34 1217 $2,659.00 02-04-404-007 $655.66SFD1 $2,003.34 1218 $2,659.00 02-04-404-008 $655.66SFD1 $2,003.34 1219 $2,659.00 02-04-404-009 $655.66SFD1 $2,003.34 1220 $2,659.00 02-04-404-010 $655.66SFD1 $2,003.34 1221 $2,659.00 02-04-404-011 $655.66SFD1 $2,003.34 1222 $2,659.00 02-04-404-012 $655.66SFD1 $2,003.34 1223 $2,659.00 02-04-404-013 $655.66SFD1 $2,003.34 1224 $2,659.00 11/8/21 3:38PM Page 1 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-405-001 $655.66SFD1 $2,003.34 1249 $2,659.00 02-04-405-002 $655.66SFD1 $2,003.34 1248 $2,659.00 02-04-405-003 $655.66SFD1 $2,003.34 1247 $2,659.00 02-04-405-004 $655.66SFD1 $2,003.34 1246 $2,659.00 02-04-406-003 $655.66SFD1 $2,003.34 1093 $2,659.00 02-04-406-004 $655.66SFD1 $2,003.34 1094 $2,659.00 02-04-406-005 $655.66SFD1 $2,003.34 1095 $2,659.00 02-04-406-006 $655.66SFD1 $2,003.34 1096 $2,659.00 02-04-406-007 $655.66SFD1 $2,003.34 1097 $2,659.00 02-04-406-008 $655.66SFD1 $2,003.34 1098 $2,659.00 02-04-406-009 $655.66SFD1 $2,003.34 1099 $2,659.00 02-04-406-010 $655.66SFD1 $2,003.34 1100 $2,659.00 02-04-406-011 $655.66SFD1 $2,003.34 1101 $2,659.00 02-04-407-002 $655.66SFD1 $2,003.34 1092 $2,659.00 02-04-407-003 $655.66SFD1 $2,003.34 1091 $2,659.00 02-04-407-004 $655.66SFD1 $2,003.34 1090 $2,659.00 02-04-407-005 $655.66SFD1 $2,003.34 1089 $2,659.00 02-04-407-006 $655.66SFD1 $2,003.34 1088 $2,659.00 02-04-407-007 $655.66SFD1 $2,003.34 1087 $2,659.00 02-04-407-008 $655.66SFD1 $2,003.34 1086 $2,659.00 02-04-407-009 $655.66SFD1 $2,003.341085$2,659.00 02-04-407-010 $655.66SFD1 $2,003.34 1084 $2,659.00 02-04-408-001 $655.66SFD1 $2,003.34 1131 $2,659.00 02-04-408-002 $655.66SFD1 $2,003.34 1132 $2,659.00 02-04-408-003 $655.66SFD1 $2,003.34 1133 $2,659.00 02-04-408-004 $655.66SFD1 $2,003.34 1134 $2,659.00 02-04-408-005 $655.66SFD1 $2,003.34 1135 $2,659.00 02-04-408-006 $655.66SFD1 $2,003.34 1136 $2,659.00 02-04-408-007 $655.66SFD1 $2,003.34 1137 $2,659.00 02-04-408-008 $655.66SFD1 $2,003.34 1138 $2,659.00 02-04-408-009 $655.66SFD1 $2,003.34 1123 $2,659.00 02-04-408-010 $655.66SFD1 $2,003.34 1124 $2,659.00 02-04-408-011 $655.66SFD1 $2,003.34 1125 $2,659.00 02-04-408-012 $655.66SFD1 $2,003.34 1126 $2,659.00 02-04-408-013 $655.66SFD1 $2,003.34 1127 $2,659.00 02-04-408-014 $655.66SFD1 $2,003.34 1128 $2,659.00 02-04-408-015 $655.66SFD1 $2,003.34 1129 $2,659.00 02-04-408-016 $655.66SFD1 $2,003.34 1130 $2,659.00 02-04-409-002 $655.66SFD1 $2,003.34 977 $2,659.00 02-04-409-003 $655.66SFD1 $2,003.34 978 $2,659.00 11/8/21 3:38PM Page 2 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-409-004 $655.66SFD1 $2,003.34 979 $2,659.00 02-04-409-005 $655.66SFD1 $2,003.34 980 $2,659.00 02-04-409-006 $655.66SFD1 $2,003.34 981 $2,659.00 02-04-409-007 $655.66SFD1 $2,003.34 982 $2,659.00 02-04-409-008 $655.66SFD1 $2,003.34 983 $2,659.00 02-04-409-009 $655.66SFD1 $2,003.34 984 $2,659.00 02-04-409-010 $655.66SFD1 $2,003.34 985 $2,659.00 02-04-409-011 $655.66SFD1 $2,003.34 986 $2,659.00 02-04-410-001 $655.66SFD1 $2,003.34 1012 $2,659.00 02-04-410-002 $655.66SFD1 $2,003.34 1013 $2,659.00 02-04-410-003 $655.66SFD1 $2,003.34 1014 $2,659.00 02-04-410-004 $655.66SFD1 $2,003.34 1015 $2,659.00 02-04-410-005 $655.66SFD1 $2,003.34 1016 $2,659.00 02-04-410-006 $655.66SFD1 $2,003.34 1017 $2,659.00 02-04-410-007 $655.66SFD1 $2,003.34 1018 $2,659.00 02-04-410-008 $655.66SFD1 $2,003.34 1019 $2,659.00 02-04-410-009 $655.66SFD1 $2,003.34 1023 $2,659.00 02-04-410-010 $655.66SFD1 $2,003.34 1024 $2,659.00 02-04-410-011 $655.66SFD1 $2,003.34 1025 $2,659.00 02-04-410-012 $655.66SFD1 $2,003.34 1026 $2,659.00 02-04-410-013 $655.66SFD1 $2,003.341027$2,659.00 02-04-411-001 $655.66SFD1 $2,003.34 1011 $2,659.00 02-04-411-002 $655.66SFD1 $2,003.34 1010 $2,659.00 02-04-411-003 $655.66SFD1 $2,003.34 1009 $2,659.00 02-04-411-004 $655.66SFD1 $2,003.34 1008 $2,659.00 02-04-411-005 $655.66SFD1 $2,003.34 1007 $2,659.00 02-04-411-006 $655.66SFD1 $2,003.34 1006 $2,659.00 02-04-411-007 $655.66SFD1 $2,003.34 1005 $2,659.00 02-04-411-008 $655.66SFD1 $2,003.34 1004 $2,659.00 02-04-411-009 $655.66SFD1 $2,003.34 1003 $2,659.00 02-04-411-010 $655.66SFD1 $2,003.34 1002 $2,659.00 02-04-411-011 $655.66SFD1 $2,003.34 1001 $2,659.00 02-04-411-012 $655.66SFD1 $2,003.34 1000 $2,659.00 02-04-411-013 $655.66SFD1 $2,003.34 999 $2,659.00 02-04-411-014 $655.66SFD1 $2,003.34 998 $2,659.00 02-04-425-001 $655.66SFD1 $2,003.34 1102 $2,659.00 02-04-425-002 $655.66SFD1 $2,003.34 1103 $2,659.00 02-04-425-003 $655.66SFD1 $2,003.34 1104 $2,659.00 02-04-425-004 $655.66SFD1 $2,003.34 1105 $2,659.00 02-04-426-001 $655.66SFD1 $2,003.34 1116 $2,659.00 11/8/21 3:38PM Page 3 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-426-002 $655.66SFD1 $2,003.34 1117 $2,659.00 02-04-426-003 $655.66SFD1 $2,003.34 1118 $2,659.00 02-04-426-004 $655.66SFD1 $2,003.34 1119 $2,659.00 02-04-426-005 $655.66SFD1 $2,003.34 1120 $2,659.00 02-04-426-006 $655.66SFD1 $2,003.34 1121 $2,659.00 02-04-426-007 $655.66SFD1 $2,003.34 1122 $2,659.00 02-04-426-008 $655.66SFD1 $2,003.34 1106 $2,659.00 02-04-426-009 $655.66SFD1 $2,003.34 1107 $2,659.00 02-04-426-010 $655.66SFD1 $2,003.34 1108 $2,659.00 02-04-426-011 $655.66SFD1 $2,003.34 1109 $2,659.00 02-04-426-012 $655.66SFD1 $2,003.34 1110 $2,659.00 02-04-426-013 $655.66SFD1 $2,003.34 1111 $2,659.00 02-04-426-014 $655.66SFD1 $2,003.34 1112 $2,659.00 02-04-426-015 $655.66SFD1 $2,003.34 1113 $2,659.00 02-04-426-016 $655.66SFD1 $2,003.34 1114 $2,659.00 02-04-426-017 $655.66SFD1 $2,003.34 1115 $2,659.00 02-04-427-002 $655.66SFD1 $2,003.34 1028 $2,659.00 02-04-427-004 $655.66SFD1 $2,003.34 1030 $2,659.00 02-04-427-005 $655.66SFD1 $2,003.34 1031 $2,659.00 02-04-427-006 $655.66SFD1 $2,003.34 1032 $2,659.00 02-04-427-007 $655.66SFD1 $2,003.341033$2,659.00 02-04-427-008 $655.66SFD1 $2,003.34 1034 $2,659.00 02-04-427-009 $655.66SFD1 $2,003.34 1035 $2,659.00 02-04-427-010 $655.66SFD1 $2,003.34 1036 $2,659.00 02-04-427-011 $655.66SFD1 $2,003.34 1037 $2,659.00 02-04-427-012 $655.66SFD1 $2,003.34 1038 $2,659.00 02-04-427-014 $655.66SFD1 $2,003.34 1039 $2,659.00 02-04-427-015 $655.66SFD1 $2,003.34 1040 $2,659.00 02-04-427-016 $655.66SFD1 $2,003.34 1041 $2,659.00 02-04-429-001 $655.66SFD1 $2,003.34 987 $2,659.00 02-04-429-002 $655.66SFD1 $2,003.34 988 $2,659.00 02-04-429-003 $655.66SFD1 $2,003.34 989 $2,659.00 02-04-429-004 $655.66SFD1 $2,003.34 990 $2,659.00 02-04-429-005 $655.66SFD1 $2,003.34 991 $2,659.00 02-04-429-006 $655.66SFD1 $2,003.34 992 $2,659.00 02-04-429-007 $655.66SFD1 $2,003.34 993 $2,659.00 02-04-429-008 $655.66SFD1 $2,003.34 994 $2,659.00 02-04-429-010 $655.66SFD1 $2,003.34 996 $2,659.00 02-04-429-011 $655.66SFD1 $2,003.34 997 $2,659.00 02-04-430-001 $655.66SFD1 $2,003.34 1022 $2,659.00 11/8/21 3:38PM Page 4 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-430-002 $655.66SFD1 $2,003.34 1021 $2,659.00 02-04-430-003 $655.66SFD1 $2,003.34 1020 $2,659.00 02-04-452-001 $655.66SFD1 $2,003.34 1163 $2,659.00 02-04-452-002 $655.66SFD1 $2,003.34 1162 $2,659.00 02-04-452-003 $655.66SFD1 $2,003.34 1161 $2,659.00 02-04-452-004 $655.66SFD1 $2,003.34 1160 $2,659.00 02-04-452-005 $655.66SFD1 $2,003.34 1159 $2,659.00 02-04-452-006 $655.66SFD1 $2,003.34 1158 $2,659.00 02-04-452-007 $655.66SFD1 $2,003.34 1157 $2,659.00 02-04-452-008 $655.66SFD1 $2,003.34 1156 $2,659.00 02-04-452-009 $655.66SFD1 $2,003.34 1147 $2,659.00 02-04-452-010 $655.66SFD1 $2,003.34 1146 $2,659.00 02-04-452-011 $655.66SFD1 $2,003.34 1145 $2,659.00 02-04-452-012 $655.66SFD1 $2,003.34 1144 $2,659.00 02-04-452-013 $655.66SFD1 $2,003.34 1143 $2,659.00 02-04-452-014 $655.66SFD1 $2,003.34 1142 $2,659.00 02-04-452-015 $655.66SFD1 $2,003.34 1141 $2,659.00 02-04-452-016 $655.66SFD1 $2,003.34 1140 $2,659.00 02-04-452-017 $655.66SFD1 $2,003.34 1139 $2,659.00 02-04-453-001 $655.66SFD1 $2,003.34 1209 $2,659.00 02-04-453-002 $655.66SFD1 $2,003.341208$2,659.00 02-04-453-003 $655.66SFD1 $2,003.34 1207 $2,659.00 02-04-453-004 $655.66SFD1 $2,003.34 1206 $2,659.00 02-04-453-005 $655.66SFD1 $2,003.34 1205 $2,659.00 02-04-453-006 $655.66SFD1 $2,003.34 1204 $2,659.00 02-04-453-007 $655.66SFD1 $2,003.34 1203 $2,659.00 02-04-453-008 $655.66SFD1 $2,003.34 1202 $2,659.00 02-04-454-001 $655.66SFD1 $2,003.34 1083 $2,659.00 02-04-454-002 $655.66SFD1 $2,003.34 1082 $2,659.00 02-04-454-003 $655.66SFD1 $2,003.34 1081 $2,659.00 02-04-454-004 $655.66SFD1 $2,003.34 1080 $2,659.00 02-04-454-005 $655.66SFD1 $2,003.34 1079 $2,659.00 02-04-454-006 $655.66SFD1 $2,003.34 1078 $2,659.00 02-04-476-001 $655.66SFD1 $2,003.34 1155 $2,659.00 02-04-476-002 $655.66SFD1 $2,003.34 1154 $2,659.00 02-04-476-003 $655.66SFD1 $2,003.34 1148 $2,659.00 02-04-476-004 $655.66SFD1 $2,003.34 1149 $2,659.00 02-04-476-005 $655.66SFD1 $2,003.34 1150 $2,659.00 02-04-476-006 $655.66SFD1 $2,003.34 1151 $2,659.00 02-04-476-007 $655.66SFD1 $2,003.34 1152 $2,659.00 11/8/21 3:38PM Page 5 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-476-008 $655.66SFD1 $2,003.34 1153 $2,659.00 02-04-477-001 $655.66SFD1 $2,003.34 1197 $2,659.00 02-04-477-002 $655.66SFD1 $2,003.34 1198 $2,659.00 02-04-477-003 $655.66SFD1 $2,003.34 1199 $2,659.00 02-04-477-004 $655.66SFD1 $2,003.34 1200 $2,659.00 02-04-477-005 $655.66SFD1 $2,003.34 1201 $2,659.00 Subtotal $412,688.04206 $135,065.96$547,754.00 First Series - Townhome Property 02-04-325-002 $531.38THM1 $1,623.62 421 $2,155.00 02-04-325-003 $531.38THM1 $1,623.62 422 $2,155.00 02-04-325-004 $531.38THM1 $1,623.62 423 $2,155.00 02-04-325-005 $531.38THM1 $1,623.62 424 $2,155.00 02-04-325-007 $531.38THM1 $1,623.62 420 $2,155.00 02-04-325-008 $531.38THM1 $1,623.62 419 $2,155.00 02-04-325-009 $531.38THM1 $1,623.62 418 $2,155.00 02-04-325-010 $531.38THM1 $1,623.62 417 $2,155.00 02-04-325-012 $531.38THM1 $1,623.62 413 $2,155.00 02-04-325-013 $531.38THM1 $1,623.62 414 $2,155.00 02-04-325-014 $531.38THM1 $1,623.62 415 $2,155.00 02-04-325-015 $531.38THM1 $1,623.62 416 $2,155.00 02-04-325-017 $531.38THM1 $1,623.62412$2,155.00 02-04-325-018 $531.38THM1 $1,623.62 411 $2,155.00 02-04-325-019 $531.38THM1 $1,623.62 410 $2,155.00 02-04-325-020 $531.38THM1 $1,623.62409$2,155.00 02-04-325-022 $531.38THM1 $1,623.62 405 $2,155.00 02-04-325-023 $531.38THM1 $1,623.62 406 $2,155.00 02-04-325-024 $531.38THM1 $1,623.62 407 $2,155.00 02-04-325-025 $531.38THM1 $1,623.62 408 $2,155.00 02-04-325-027 $531.38THM1 $1,623.62 404 $2,155.00 02-04-325-028 $531.38THM1 $1,623.62 403 $2,155.00 02-04-325-029 $531.38THM1 $1,623.62 402 $2,155.00 02-04-325-030 $531.38THM1 $1,623.62 401 $2,155.00 02-04-325-032 $531.38THM1 $1,623.62 397 $2,155.00 02-04-325-033 $531.38THM1 $1,623.62 389 $2,155.00 02-04-325-034 $531.38THM1 $1,623.62 399 $2,155.00 02-04-325-035 $531.38THM1 $1,623.62 400 $2,155.00 02-04-325-037 $531.38THM1 $1,623.62 396 $2,155.00 02-04-325-038 $531.38THM1 $1,623.62 395 $2,155.00 02-04-325-039 $531.38THM1 $1,623.62 394 $2,155.00 02-04-325-040 $531.38THM1 $1,623.62 393 $2,155.00 02-04-325-042 $531.38THM1 $1,623.62392$2,155.00 11/8/21 3:38PM Page 6 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-325-043 $531.38THM1 $1,623.62 391 $2,155.00 02-04-325-044 $531.38THM1 $1,623.62 390 $2,155.00 02-04-325-045 $531.38THM1 $1,623.62 389 $2,155.00 02-04-325-047 $531.38THM1 $1,623.62 388 $2,155.00 02-04-325-048 $531.38THM1 $1,623.62 387 $2,155.00 02-04-325-049 $531.38THM1 $1,623.62 386 $2,155.00 02-04-325-050 $531.38THM1 $1,623.62 385 $2,155.00 02-04-325-051 $531.38THM1 $1,623.62 384 $2,155.00 02-04-325-052 $531.38THM1 $1,623.62 383 $2,155.00 02-04-325-054 $531.38THM1 $1,623.62 382 $2,155.00 02-04-325-055 $531.38THM1 $1,623.62 381 $2,155.00 02-04-325-056 $531.38THM1 $1,623.62 380 $2,155.00 02-04-325-057 $531.38THM1 $1,623.62 379 $2,155.00 02-04-325-059 $531.38THM1 $1,623.62 375 $2,155.00 02-04-325-060 $531.38THM1 $1,623.62 376 $2,155.00 02-04-325-061 $531.38THM1 $1,623.62 377 $2,155.00 02-04-325-062 $531.38THM1 $1,623.62 378 $2,155.00 02-04-325-064 $531.38THM1 $1,623.62 374 $2,155.00 02-04-325-065 $531.38THM1 $1,623.62 373 $2,155.00 02-04-325-066 $531.38THM1 $1,623.62 372 $2,155.00 02-04-325-067 $531.38THM1 $1,623.62371$2,155.00 02-04-326-002 $531.38THM1 $1,623.62 313 $2,155.00 02-04-326-003 $531.38THM1 $1,623.62 314 $2,155.00 02-04-326-004 $531.38THM1 $1,623.62 315 $2,155.00 02-04-326-005 $531.38THM1 $1,623.62 316 $2,155.00 02-04-326-006 $531.38THM1 $1,623.62 317 $2,155.00 02-04-326-007 $531.38THM1 $1,623.62 318 $2,155.00 02-04-326-009 $531.38THM1 $1,623.62 319 $2,155.00 02-04-326-010 $531.38THM1 $1,623.62 320 $2,155.00 02-04-326-011 $531.38THM1 $1,623.62 321 $2,155.00 02-04-326-012 $531.38THM1 $1,623.62 322 $2,155.00 02-04-326-013 $531.38THM1 $1,623.62 323 $2,155.00 02-04-326-014 $531.38THM1 $1,623.62 324 $2,155.00 02-04-326-016 $531.38THM1 $1,623.62 325 $2,155.00 02-04-326-017 $531.38THM1 $1,623.62 326 $2,155.00 02-04-326-018 $531.38THM1 $1,623.62 327 $2,155.00 02-04-326-019 $531.38THM1 $1,623.62 328 $2,155.00 02-04-326-021 $531.38THM1 $1,623.62 329 $2,155.00 02-04-326-022 $531.38THM1 $1,623.62 330 $2,155.00 02-04-326-023 $531.38THM1 $1,623.62 331 $2,155.00 11/8/21 3:38PM Page 7 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-326-024 $531.38THM1 $1,623.62 332 $2,155.00 02-04-326-026 $531.38THM1 $1,623.62 333 $2,155.00 02-04-326-027 $531.38THM1 $1,623.62 334 $2,155.00 02-04-326-028 $531.38THM1 $1,623.62 335 $2,155.00 02-04-326-029 $531.38THM1 $1,623.62 336 $2,155.00 02-04-326-030 $531.38THM1 $1,623.62 337 $2,155.00 02-04-326-031 $531.38THM1 $1,623.62 338 $2,155.00 02-04-326-033 $531.38THM1 $1,623.62 339 $2,155.00 02-04-326-034 $531.38THM1 $1,623.62 340 $2,155.00 02-04-326-035 $531.38THM1 $1,623.62 341 $2,155.00 02-04-326-036 $531.38THM1 $1,623.62 342 $2,155.00 02-04-326-038 $531.38THM1 $1,623.62 346 $2,155.00 02-04-326-039 $531.38THM1 $1,623.62 345 $2,155.00 02-04-326-040 $531.38THM1 $1,623.62 344 $2,155.00 02-04-326-041 $531.38THM1 $1,623.62 343 $2,155.00 02-04-326-043 $531.38THM1 $1,623.62 350 $2,155.00 02-04-326-044 $531.38THM1 $1,623.62 349 $2,155.00 02-04-326-045 $531.38THM1 $1,623.62 348 $2,155.00 02-04-326-046 $531.38THM1 $1,623.62 347 $2,155.00 02-04-327-002 $531.38THM1 $1,623.62 430 $2,155.00 02-04-327-003 $531.38THM1 $1,623.62429$2,155.00 02-04-327-004 $531.38THM1 $1,623.62 428 $2,155.00 02-04-327-005 $531.38THM1 $1,623.62 427 $2,155.00 02-04-327-006 $531.38THM1 $1,623.62 426 $2,155.00 02-04-327-007 $531.38THM1 $1,623.62 425 $2,155.00 02-04-327-009 $531.38THM1 $1,623.62 431 $2,155.00 02-04-327-010 $531.38THM1 $1,623.62 432 $2,155.00 02-04-327-011 $531.38THM1 $1,623.62 433 $2,155.00 02-04-327-012 $531.38THM1 $1,623.62 434 $2,155.00 02-04-327-013 $531.38THM1 $1,623.62 435 $2,155.00 02-04-327-014 $531.38THM1 $1,623.62 436 $2,155.00 02-04-327-016 $531.38THM1 $1,623.62 437 $2,155.00 02-04-327-017 $531.38THM1 $1,623.62 438 $2,155.00 02-04-327-018 $531.38THM1 $1,623.62 439 $2,155.00 02-04-327-019 $531.38THM1 $1,623.62 440 $2,155.00 02-04-327-020 $531.38THM1 $1,623.62 441 $2,155.00 02-04-327-021 $531.38THM1 $1,623.62 442 $2,155.00 02-04-327-023 $531.38THM1 $1,623.62 446 $2,155.00 02-04-327-024 $531.38THM1 $1,623.62 445 $2,155.00 02-04-327-025 $531.38THM1 $1,623.62 444 $2,155.00 11/8/21 3:38PM Page 8 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-327-026 $531.38THM1 $1,623.62 443 $2,155.00 02-04-327-028 $531.38THM1 $1,623.62 450 $2,155.00 02-04-327-029 $531.38THM1 $1,623.62 449 $2,155.00 02-04-327-030 $531.38THM1 $1,623.62 448 $2,155.00 02-04-327-031 $531.38THM1 $1,623.62 447 $2,155.00 02-04-327-033 $531.38THM1 $1,623.62 454 $2,155.00 02-04-327-034 $531.38THM1 $1,623.62 453 $2,155.00 02-04-327-035 $531.38THM1 $1,623.62 452 $2,155.00 02-04-327-036 $531.38THM1 $1,623.62 451 $2,155.00 02-04-328-002 $531.38THM1 $1,623.62 351 $2,155.00 02-04-328-003 $531.38THM1 $1,623.62 352 $2,155.00 02-04-328-004 $531.38THM1 $1,623.62 353 $2,155.00 02-04-328-005 $531.38THM1 $1,623.62 354 $2,155.00 02-04-328-007 $531.38THM1 $1,623.62 355 $2,155.00 02-04-328-008 $531.38THM1 $1,623.62 356 $2,155.00 02-04-328-009 $531.38THM1 $1,623.62 357 $2,155.00 02-04-328-010 $531.38THM1 $1,623.62 358 $2,155.00 02-04-328-012 $531.38THM1 $1,623.62 359 $2,155.00 02-04-328-013 $531.38THM1 $1,623.62 360 $2,155.00 02-04-328-014 $531.38THM1 $1,623.62 361 $2,155.00 02-04-328-015 $531.38THM1 $1,623.62362$2,155.00 02-04-328-017 $531.38THM1 $1,623.62 363 $2,155.00 02-04-328-018 $531.38THM1 $1,623.62 364 $2,155.00 02-04-328-019 $531.38THM1 $1,623.62 365 $2,155.00 02-04-328-020 $531.38THM1 $1,623.62 366 $2,155.00 02-04-328-022 $531.38THM1 $1,623.62 367 $2,155.00 02-04-328-023 $531.38THM1 $1,623.62 368 $2,155.00 02-04-328-024 $531.38THM1 $1,623.62 369 $2,155.00 02-04-328-025 $531.38THM1 $1,623.62 370 $2,155.00 02-04-329-002 $531.38THM1 $1,623.62 175 $2,155.00 02-04-329-003 $531.38THM1 $1,623.62 176 $2,155.00 02-04-329-004 $531.38THM1 $1,623.62 177 $2,155.00 02-04-329-005 $531.38THM1 $1,623.62 178 $2,155.00 02-04-329-006 $531.38THM1 $1,623.62 179 $2,155.00 02-04-329-007 $531.38THM1 $1,623.62 180 $2,155.00 02-04-329-009 $531.38THM1 $1,623.62 181 $2,155.00 02-04-329-010 $531.38THM1 $1,623.62 182 $2,155.00 02-04-329-011 $531.38THM1 $1,623.62 183 $2,155.00 02-04-329-012 $531.38THM1 $1,623.62 184 $2,155.00 02-04-329-013 $531.38THM1 $1,623.62 185 $2,155.00 11/8/21 3:38PM Page 9 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-329-014 $531.38THM1 $1,623.62 186 $2,155.00 02-04-329-016 $531.38THM1 $1,623.62 187 $2,155.00 02-04-329-017 $531.38THM1 $1,623.62 188 $2,155.00 02-04-329-018 $531.38THM1 $1,623.62 189 $2,155.00 02-04-329-019 $531.38THM1 $1,623.62 190 $2,155.00 02-04-329-021 $531.38THM1 $1,623.62 191 $2,155.00 02-04-329-022 $531.38THM1 $1,623.62 192 $2,155.00 02-04-329-023 $531.38THM1 $1,623.62 193 $2,155.00 02-04-329-024 $531.38THM1 $1,623.62 194 $2,155.00 02-04-329-025 $531.38THM1 $1,623.62 195 $2,155.00 02-04-329-026 $531.38THM1 $1,623.62 196 $2,155.00 02-04-329-028 $531.38THM1 $1,623.62 197 $2,155.00 02-04-329-029 $531.38THM1 $1,623.62 198 $2,155.00 02-04-329-030 $531.38THM1 $1,623.62 199 $2,155.00 02-04-329-031 $531.38THM1 $1,623.62 200 $2,155.00 02-04-329-033 $531.38THM1 $1,623.62 201 $2,155.00 02-04-329-034 $531.38THM1 $1,623.62 202 $2,155.00 02-04-329-035 $531.38THM1 $1,623.62 203 $2,155.00 02-04-329-036 $531.38THM1 $1,623.62 204 $2,155.00 02-04-329-038 $531.38THM1 $1,623.62 205 $2,155.00 02-04-329-039 $531.38THM1 $1,623.62206$2,155.00 02-04-329-040 $531.38THM1 $1,623.62 207 $2,155.00 02-04-329-041 $531.38THM1 $1,623.62 208 $2,155.00 02-04-329-043 $531.38THM1 $1,623.62 209 $2,155.00 02-04-329-044 $531.38THM1 $1,623.62 210 $2,155.00 02-04-329-045 $531.38THM1 $1,623.62 211 $2,155.00 02-04-329-046 $531.38THM1 $1,623.62 212 $2,155.00 02-04-329-048 $531.38THM1 $1,623.62 213 $2,155.00 02-04-329-049 $531.38THM1 $1,623.62 214 $2,155.00 02-04-329-050 $531.38THM1 $1,623.62 215 $2,155.00 02-04-329-051 $531.38THM1 $1,623.62 216 $2,155.00 02-04-330-002 $531.38THM1 $1,623.62 312 $2,155.00 02-04-330-003 $531.38THM1 $1,623.62 311 $2,155.00 02-04-330-004 $531.38THM1 $1,623.62 310 $2,155.00 02-04-330-005 $531.38THM1 $1,623.62 309 $2,155.00 02-04-330-006 $531.38THM1 $1,623.62 308 $2,155.00 02-04-330-007 $531.38THM1 $1,623.62 307 $2,155.00 02-04-330-009 $531.38THM1 $1,623.62 275 $2,155.00 02-04-330-010 $531.38THM1 $1,623.62 276 $2,155.00 02-04-330-011 $531.38THM1 $1,623.62 277 $2,155.00 11/8/21 3:38PM Page 10 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-330-012 $531.38THM1 $1,623.62 278 $2,155.00 02-04-330-014 $531.38THM1 $1,623.62 279 $2,155.00 02-04-330-015 $531.38THM1 $1,623.62 263 $2,155.00 02-04-330-016 $531.38THM1 $1,623.62 262 $2,155.00 02-04-330-017 $531.38THM1 $1,623.62 261 $2,155.00 02-04-330-018 $531.38THM1 $1,623.62 283 $2,155.00 02-04-330-019 $531.38THM1 $1,623.62 284 $2,155.00 02-04-330-021 $531.38THM1 $1,623.62 303 $2,155.00 02-04-330-022 $531.38THM1 $1,623.62 304 $2,155.00 02-04-330-023 $531.38THM1 $1,623.62 305 $2,155.00 02-04-330-024 $531.38THM1 $1,623.62 306 $2,155.00 02-04-331-002 $531.38THM1 $1,623.62 274 $2,155.00 02-04-331-003 $531.38THM1 $1,623.62 273 $2,155.00 02-04-331-004 $531.38THM1 $1,623.62 272 $2,155.00 02-04-331-005 $531.38THM1 $1,623.62 271 $2,155.00 02-04-331-007 $531.38THM1 $1,623.62 270 $2,155.00 02-04-331-008 $531.38THM1 $1,623.62 269 $2,155.00 02-04-331-009 $531.38THM1 $1,623.62 268 $2,155.00 02-04-331-010 $531.38THM1 $1,623.62 267 $2,155.00 02-04-331-011 $531.38THM1 $1,623.62 266 $2,155.00 02-04-331-012 $531.38THM1 $1,623.62265$2,155.00 02-04-331-014 $531.38THM1 $1,623.62 264 $2,155.00 02-04-331-015 $531.38THM1 $1,623.62 263 $2,155.00 02-04-331-016 $531.38THM1 $1,623.62 262 $2,155.00 02-04-331-017 $531.38THM1 $1,623.62 261 $2,155.00 02-04-401-002 $531.38THM1 $1,623.62 217 $2,155.00 02-04-401-003 $531.38THM1 $1,623.62 218 $2,155.00 02-04-401-004 $531.38THM1 $1,623.62 219 $2,155.00 02-04-401-005 $531.38THM1 $1,623.62 220 $2,155.00 02-04-401-007 $531.38THM1 $1,623.62 221 $2,155.00 02-04-401-008 $531.38THM1 $1,623.62 222 $2,155.00 02-04-401-009 $531.38THM1 $1,623.62 223 $2,155.00 02-04-401-010 $531.38THM1 $1,623.62 224 $2,155.00 02-04-401-012 $531.38THM1 $1,623.62 225 $2,155.00 02-04-401-013 $531.38THM1 $1,623.62 226 $2,155.00 02-04-401-014 $531.38THM1 $1,623.62 227 $2,155.00 02-04-401-015 $531.38THM1 $1,623.62 228 $2,155.00 02-04-401-017 $531.38THM1 $1,623.62 229 $2,155.00 02-04-401-018 $531.38THM1 $1,623.62 230 $2,155.00 02-04-401-019 $531.38THM1 $1,623.62 231 $2,155.00 11/8/21 3:38PM Page 11 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-401-020 $531.38THM1 $1,623.62 232 $2,155.00 02-04-402-002 $531.38THM1 $1,623.62 285 $2,155.00 02-04-402-003 $531.38THM1 $1,623.62 286 $2,155.00 02-04-402-004 $531.38THM1 $1,623.62 287 $2,155.00 02-04-402-005 $531.38THM1 $1,623.62 288 $2,155.00 02-04-402-007 $531.38THM1 $1,623.62 289 $2,155.00 02-04-402-008 $531.38THM1 $1,623.62 290 $2,155.00 02-04-402-009 $531.38THM1 $1,623.62 291 $2,155.00 02-04-402-010 $531.38THM1 $1,623.62 292 $2,155.00 02-04-402-012 $531.38THM1 $1,623.62 293 $2,155.00 02-04-402-013 $531.38THM1 $1,623.62 294 $2,155.00 02-04-402-014 $531.38THM1 $1,623.62 295 $2,155.00 02-04-402-015 $531.38THM1 $1,623.62 296 $2,155.00 02-04-402-016 $531.38THM1 $1,623.62 297 $2,155.00 02-04-402-017 $531.38THM1 $1,623.62 298 $2,155.00 02-04-402-019 $531.38THM1 $1,623.62 299 $2,155.00 02-04-402-020 $531.38THM1 $1,623.62 300 $2,155.00 02-04-402-021 $531.38THM1 $1,623.62 301 $2,155.00 02-04-402-022 $531.38THM1 $1,623.62 302 $2,155.00 02-04-403-002 $531.38THM1 $1,623.62 233 $2,155.00 02-04-403-003 $531.38THM1 $1,623.62234$2,155.00 02-04-403-004 $531.38THM1 $1,623.62 235 $2,155.00 02-04-403-005 $531.38THM1 $1,623.62 236 $2,155.00 02-04-403-006 $531.38THM1 $1,623.62 237 $2,155.00 02-04-403-007 $531.38THM1 $1,623.62 238 $2,155.00 02-04-403-009 $531.38THM1 $1,623.62 239 $2,155.00 02-04-403-010 $531.38THM1 $1,623.62 240 $2,155.00 02-04-403-011 $531.38THM1 $1,623.62 241 $2,155.00 02-04-403-012 $531.38THM1 $1,623.62 242 $2,155.00 02-04-403-014 $531.38THM1 $1,623.62 243 $2,155.00 02-04-403-015 $531.38THM1 $1,623.62 244 $2,155.00 02-04-403-016 $531.38THM1 $1,623.62 245 $2,155.00 02-04-403-017 $531.38THM1 $1,623.62 246 $2,155.00 02-04-403-019 $531.38THM1 $1,623.62 247 $2,155.00 02-04-403-020 $531.38THM1 $1,623.62 248 $2,155.00 02-04-403-021 $531.38THM1 $1,623.62 249 $2,155.00 02-04-403-022 $531.38THM1 $1,623.62 250 $2,155.00 02-04-403-024 $531.38THM1 $1,623.62 251 $2,155.00 02-04-403-025 $531.38THM1 $1,623.62 252 $2,155.00 02-04-403-026 $531.38THM1 $1,623.62 253 $2,155.00 11/8/21 3:38PM Page 12 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-403-027 $531.38THM1 $1,623.62 254 $2,155.00 02-04-403-029 $531.38THM1 $1,623.62 255 $2,155.00 02-04-403-030 $531.38THM1 $1,623.62 256 $2,155.00 02-04-403-031 $531.38THM1 $1,623.62 257 $2,155.00 02-04-403-032 $531.38THM1 $1,623.62 258 $2,155.00 02-04-403-033 $531.38THM1 $1,623.62 259 $2,155.00 02-04-403-034 $531.38THM1 $1,623.62 260 $2,155.00 Subtotal $454,613.60280 $148,786.40$603,400.00 First Series - Condominium Property 02-04-390-018 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-019 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-020 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-021 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-022 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-023 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-024 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-025 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-026 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-027 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-028 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-029 $447.78CND1 $1,368.221628$1,816.00 02-04-390-030 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-031 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-032 $447.78CND1 $1,368.221628$1,816.00 02-04-390-033 $447.78CND1 $1,368.22 1628 $1,816.00 02-04-390-035 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-036 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-037 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-038 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-039 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-040 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-041 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-042 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-043 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-044 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-045 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-046 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-047 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-048 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-049 $447.78CND1 $1,368.22 1629 $1,816.00 02-04-390-050 $447.78CND1 $1,368.221629$1,816.00 11/8/21 3:38PM Page 13 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-390-052 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-053 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-054 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-055 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-056 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-057 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-058 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-059 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-060 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-061 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-062 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-063 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-064 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-065 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-066 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-067 $447.78CND1 $1,368.22 1630 $1,816.00 02-04-390-069 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-070 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-071 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-072 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-073 $447.78CND1 $1,368.221631$1,816.00 02-04-390-074 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-075 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-076 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-077 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-078 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-079 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-080 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-081 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-082 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-083 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-084 $447.78CND1 $1,368.22 1631 $1,816.00 02-04-390-086 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-087 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-088 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-089 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-090 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-091 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-092 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-093 $447.78CND1 $1,368.22 1632 $1,816.00 11/8/21 3:38PM Page 14 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-390-094 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-095 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-096 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-097 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-098 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-099 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-100 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-101 $447.78CND1 $1,368.22 1632 $1,816.00 02-04-390-228 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-229 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-230 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-231 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-232 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-233 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-234 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-235 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-236 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-237 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-238 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-239 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-240 $447.78CND1 $1,368.221633$1,816.00 02-04-390-241 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-242 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-243 $447.78CND1 $1,368.22 1633 $1,816.00 02-04-390-245 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-246 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-247 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-248 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-249 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-250 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-251 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-252 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-253 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-254 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-255 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-256 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-258 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-259 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-260 $447.78CND1 $1,368.22 1660 $1,816.00 02-04-390-262 $447.78CND1 $1,368.22 1659 $1,816.00 11/8/21 3:38PM Page 15 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-390-263 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-264 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-265 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-266 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-267 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-268 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-269 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-270 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-271 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-272 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-273 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-274 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-275 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-276 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-277 $447.78CND1 $1,368.22 1659 $1,816.00 02-04-390-312 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-313 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-314 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-315 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-316 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-317 $447.78CND1 $1,368.221657$1,816.00 02-04-390-318 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-320 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-321 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-322 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-323 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-324 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-325 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-326 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-327 $447.78CND1 $1,368.22 1657 $1,816.00 02-04-390-329 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-330 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-331 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-332 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-333 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-334 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-335 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-336 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-337 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-338 $447.78CND1 $1,368.22 1658 $1,816.00 11/8/21 3:38PM Page 16 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-390-339 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-340 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-341 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-342 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-343 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-344 $447.78CND1 $1,368.22 1658 $1,816.00 02-04-390-377 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-378 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-379 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-380 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-381 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-382 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-383 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-384 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-385 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-386 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-387 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-388 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-389 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-390 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-391 $447.78CND1 $1,368.221656$1,816.00 02-04-390-392 $447.78CND1 $1,368.22 1656 $1,816.00 02-04-390-411 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-412 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-413 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-414 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-415 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-416 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-417 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-418 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-419 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-420 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-421 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-422 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-423 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-424 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-425 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-426 $447.78CND1 $1,368.22 1655 $1,816.00 02-04-390-437 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-438 $447.78CND1 $1,368.22 1654 $1,816.00 11/8/21 3:38PM Page 17 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-390-439 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-440 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-441 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-442 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-443 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-444 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-445 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-446 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-447 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-448 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-449 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-450 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-451 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-452 $447.78CND1 $1,368.22 1654 $1,816.00 02-04-390-479 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-480 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-481 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-482 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-483 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-484 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-485 $447.78CND1 $1,368.221653$1,816.00 02-04-390-486 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-487 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-488 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-489 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-490 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-491 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-492 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-493 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-494 $447.78CND1 $1,368.22 1653 $1,816.00 02-04-390-513 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-514 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-515 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-516 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-517 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-518 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-519 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-520 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-521 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-522 $447.78CND1 $1,368.22 1651 $1,816.00 11/8/21 3:38PM Page 18 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-390-523 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-524 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-525 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-526 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-527 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-528 $447.78CND1 $1,368.22 1651 $1,816.00 02-04-390-547 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-548 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-549 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-550 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-551 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-552 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-553 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-554 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-555 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-556 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-557 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-558 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-559 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-560 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-390-561 $447.78CND1 $1,368.221652$1,816.00 02-04-390-562 $447.78CND1 $1,368.22 1652 $1,816.00 02-04-451-003 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-004 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-005 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-007 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-008 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-009 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-010 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-011 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-012 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-013 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-014 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-015 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-016 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-017 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-018 $447.78CND1 $1,368.22 1634 $1,816.00 02-04-451-020 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-021 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-022 $447.78CND1 $1,368.22 1635 $1,816.00 11/8/21 3:38PM Page 19 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2021 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2021 Special Tax Levy Amount to be CollectedLot 02-04-451-023 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-024 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-025 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-026 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-027 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-028 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-029 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-030 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-031 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-032 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-033 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-034 $447.78CND1 $1,368.22 1635 $1,816.00 02-04-451-035 $447.78CND1 $1,368.22 1635 $1,816.00 Subtotal $389,942.70285 $127,617.30$517,560.00 Prepaid Single Family Property 02-04-429-009 $2,659.00PREPAYS1 $0.00 995 $2,659.00 Subtotal $0.001 $2,659.00$2,659.00 GRAND TOTALS (taxes levied)(maximum taxes)(taxes abated) $1,257,244.34772 $414,128.66$1,671,373.00 (# of units) 11/8/21 3:38PM Page 20 of 20 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 Ordinance No. 2021-____ Page 1  Ordinance No. 2021-______ AN ORDINANCE ABATING SPECIAL SERVICE AREA TAXES FOR SPECIAL SERVICE AREA NUMBERS 2005-108 AND 2005-109 SPECIAL TAX REFUNDING BONDS, SERIES 2016 (AUTUMN CREEK PROJECT AND BRISTOL BAY I PROJECT)     BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. It is found and declared by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), as follows: (a) The City Council adopted Ordinance No. 2006-26 on March 28, 2006 (the “Autumn Creek 2006 Bond Ordinance”) pursuant to which: (i) the City issued $14,980,000 principal amount of Special Service Area Number 2005-108 Special Tax Bonds, Series 2006 (Autumn Creek Project) (the “Autumn Creek 2006 Bonds”), of the United City of Yorkville, for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2005- 108 (the “SSA 2005-108 Area”); and (ii) provided for the levy of a Special Tax upon all taxable property within the SSA 2005-108 Area sufficient to pay the principal of the Autumn Creek 2006 Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and administrative expenses of the SSA 2005-108 Area for each such year. (b) The City Council adopted Ordinance No. 2006-18 on March 14, 2006 (the “Bristol Bay 2006 Bond Ordinance”) pursuant to which: (i) the City issued $19,000,000 principal amount of Special Service Area Number 2005-109 Special Tax Bonds, Series 2006 (Bristol Bay I Project) (the “Bristol Bay 2006 Bonds”), of the United City of Yorkville, for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2005-109 (the “SSA 2005-109 Area”); and (ii) provided for the levy of a Special Tax upon all taxable property within the SSA 2005-109 Area sufficient to pay the principal of the Bristol Bay Ordinance No. 2021-____ Page 2  2006 Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and administrative expenses of the SSA 2005-109 Area for each such year. (c) The City Council adopted Ordinance No. 2016-14 on February 9, 2016, pursuant to which the City issued $28,840,000 of its Special Service Area Numbers 2005-108 and 2005- 109 Special Tax Refunding Bonds, Series 2016 (the “Series 2016 Bonds”) for the purpose of refunding and defusing the entire outstanding principal amount of the Autumn Creek 2006 Bonds and the Bristol Bay 2006 Bonds. Ordinance No. 2016-14 (the “Series 2016 Bond Ordinance”) of the City, pursuant to which the Series 2016 Bonds were issued, provided for a separate levy for payment of debt service on the Series 2016 Bonds and directed the City to adopt and file an abatement ordinance partially abating the levy of taxes for levy years 2015 and later, to be effective upon the issuance of the Series 2016 Bonds. Section 2. There is hereby abated taxes levied pursuant to the Series 2016 Bond Ordinance in the amount of $313,559.60 as levied for SSA 2005-108 (Series 2006 Autumn Creek Project) and $414,128.66 as levied for the SSA 2005-109 (Series 2006 Bristol Bay Project) for the levy year of 2021 which amount was calculated in accordance with the Special Tax Roll and Report prepared by DTA, Inc. Section 3. It is the duty of the County Clerk of Kendall County to abate paid taxes as provided in Sections 2 of this Ordinance and the amended Levy Year 2021 Special Tax Rolls attached hereto (the “Amended Special Tax Rolls”). Section 4. All ordinances, resolutions and orders or parts of ordinances, resolutions and orders in conflict with this ordinance are repealed to the extent of such conflict. The City Clerk shall cause this Ordinance to be published in pamphlet form. This Ordinance shall be in full force and effect upon its passage, approval and publication as provided by law. Ordinance No. 2021-____ Page 3  Section 5. A copy of this Ordinance shall be filed with the County Clerk of Kendall County. The County Clerk of Kendall County is hereby directed to extend the Special Taxes.   Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this ____ day of _________________, A.D. 2021. KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________   Approved this day of _________________, 2021.                     Mayor Attest:         City Clerk Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/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 #9 Tracking Number ADM 2021-51 Fox Hill SSA Tax Levy Ordinance Administration Committee – November 17, 2021 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 $10,231 at the end of Fiscal Year 2021 (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 $11,769 at FYE 2021. In the current fiscal year (FY 2022) fund balance in the SSA is expected to decrease by approximately $20,200, as the result of budgeted expenditures of ~$25,000 relating to trail maintenance (includes crack filling and sealing – which should be done every 5 to 8 years). 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 2023, due to the timing considerations of IDOT. Once the trail maintenance and new entrance sign are completed, fund balance in the SSA is expected to go negative (~$22,600) by the end of FY 2023. After FY 2023, fund balance is anticipated to increase by approximately $23,000 over the next two fiscal years and begin to generate positive cash flow by the end of FY 2025. As established over the last seven 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 $24.73 for the 2021 levy (FY 2023) and $11.31 thereafter for the levy years 2022-2023 (FY 2023-2025). Recently it was discovered by staff that the extended amount of property taxes in the current year (FY 2022 / 2020 levy year) will remain at the prior year (FY 2021 / 2019 levy year) level of $16,034 ($72.55 per parcel), instead of the $19,000 ($85.97 per parcel) that was levied by the City last fall; due to a data error by the County that was not discovered during the review process. Despite this issue, the City can continue with the same long-term plan for incremental levy increases that was presented last year for fiscal years 2023 through 2025, and still eliminate the Funds negative equity position by FYE 2025. Moreover, the residents of the SSA will save a total of $2,966 ($13.42 per parcel) for fiscal years 2022 thru 2025 than they otherwise would have, had the levy error not occurred. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 9, 2021 Subject: Fox Hill SSA Tax Levy Ordinance Thus, based on the incremental funding scenario presented last year, per unit Fox Hill SSA property tax amounts for the 2021 levy (FY 2023) would increase by $24.73, from $72.55 to $97.29. Taken in aggregate, the 2021 levy would amount to $21,500 and would be comprised as follows:  $8,300 for Trail Maintenance  $6,000 for Tree Trimming and Replacement  $7,200 for Mowing and Landscaping As noted on the previous page, future per unit SSA property taxes are expected to remain unchanged through FY 2025 (2023 levy), as shown on Exhibit B-1 (2021 levy – current year) and Exhibit B-2 (2020 levy – prior year), in addition to being summarized below:  2021 levy (FY 2023) – $97.29 (2020) v. $97.29 (2021) – no change  2022 levy (FY 2024) – $108.60 (2020) v. $108.60 (2021) – no change  2023 levy (FY 2025) – $119.91 (2020) v. $119.91 (2021) – no change Recommendation Staff recommends approval of the 2021 Fox Hill HOA SSA levy ordinance (tax roll attached as Exhibit A). Ordinance No. 2021-____ Page 1 ORDINANCE NO. 2021 - AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2022 AND ENDING APRIL 30, 2023 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 Twenty-one thousand five hundred dollars ($21,500.00). 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, 2022 and ending April 30, 2023. Income From To Be Raised Budget Other Sources By Taxation Mowing $ 7,200.00 $0.00 $7,200.00 Tree Trimming 5,000.00 0.00 5,000.00 Tree Replacement 1,000.00 0.00 1,000.00 Trail Maintenance 8,300.00 0.00 8,300.00 TOTAL FOX HILL $ 21,500.00 $0.00 $21,500.00 SSA EXPENDITURES Ordinance No. 2021-____ 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 Twenty-one thousand five hundred dollars ($21,500.00) 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 _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ PASSED AND APPROVED this day of , 2021. Mayor ATTEST: [SEAL] City Clerk EXHIBIT A Total amount $21,500.00 PIN #ADDRESS LEVY 02-30-102-001 1603 Cottonwood Trail $97.29 1 02-30-102-025 1605 Cottonwood Trail $97.29 2 02-30-102-021 1607 Cottonwood Trail $97.29 3 02-30-102-024 1609 Cottonwood Trail $97.29 4 02-30-102-022 1611 Cottonwood Trail $97.29 5 02-30-102-020 1613 Cottonwood Trail $97.29 6 02-30-102-023 1615 Cottonwood Trail $97.29 7 02-30-102-008 1617 Cottonwood Trail $97.29 8 02-30-102-010 1619 Cottonwood Trail $97.29 9 02-30-102-011 1701 Cottonwood Court $97.29 10 02-30-102-012 1703 Cottonwood Court $97.29 11 02-30-102-013 1705 Cottonwood Court $97.29 12 02-30-102-014 1707 Cottonwood Court $97.29 13 02-30-102-015 1706 Cottonwood Court $97.29 14 02-30-102-016 1704 Cottonwood Court $97.29 15 02-30-102-017 1702 Cottonwood Court $97.29 16 02-30-102-018 1625 Cottonwood Trail $97.29 17 02-30-102-019 1627 Cottonwood Trail $97.29 18 02-30-103-001 1628 Cottonwood Trail $97.29 19 02-30-103-002 1626 Cottonwood Trail $97.29 20 02-30-103-003 1624 Cottonwood Trail $97.29 21 02-30-103-004 1622 Cottonwood Trail $97.29 22 02-30-103-005 1620 Cottonwood Trail $97.29 23 02-30-103-007 1616 Cottonwood Trail $97.29 24 02-30-103-008 1610 Cottonwood Trail $97.29 25 02-30-103-009 1608 Cottonwood Trail $97.29 26 02-30-103-010 1606 Cottonwood Trail $97.29 27 02-30-103-011 1604 Cottonwood Trail $97.29 28 02-30-103-012 1602 Cottonwood Trail $97.29 29 02-30-103-013 1603 Cypress Lane $97.29 30 02-30-103-014 1605 Cypress Lane $97.29 31 02-30-103-015 1607 Cypress Lane $97.29 32 02-30-103-016 1609 Cypress Lane $97.29 33 02-30-103-017 1611 Cypress Lane $97.29 34 02-30-103-018 1612 Cypress Lane $97.29 35 02-30-103-019 1610 Cypress Lane $97.29 36 02-30-103-020 1608 Cypress Lane $97.29 37 02-30-103-021 1606 Cypress Lane $97.29 38 02-30-103-022 1604 Cypress Lane $97.29 39 02-30-103-023 1602 Cypress Lane $97.29 40 02-30-106-001 1319 Willow Way $97.29 41 02-30-106-002 1315 Willow Way $97.29 42 02-30-106-003 1313 Willow Way $97.29 43 02-30-106-004 1311 Willow Way $97.29 44 02-30-106-005 1309 Willow Way $97.29 45 02-30-106-006 1307 Willow Way $97.29 46 02-30-106-007 1303 Willow Way $97.29 47 02-30-106-008 1301 Willow Way $97.29 48 02-30-106-009 1225 Willow Way $97.29 49 FOX HILL SSA TAX ROLL REPORT Page 1 of 5 EXHIBIT A 02-30-106-010 1223 Willow Way $97.29 50 02-30-106-011 1221 Willow Way $97.29 51 02-30-106-012 1219 Willow Way $97.29 52 02-30-106-013 1217 Willow Way $97.29 53 02-30-106-014 1215 Willow Way $97.29 54 02-30-106-015 1213 Willow Way $97.29 55 02-30-106-016 1211 Willow Way $97.29 56 02-30-106-017 1209 Willow Way $97.29 57 02-30-106-018 1207 Willow Way $97.29 58 02-30-106-019 1205 Willow Way $97.29 59 02-30-106-020 1203 Willow Way $97.29 60 02-30-106-021 1201 Willow Way $97.29 61 02-30-107-001 1320 Willow Way $97.29 62 02-30-107-002 1318 Willow Way $97.29 63 02-30-107-003 1316 Willow Way $97.29 64 02-30-107-004 1310 Willow Way $97.29 65 02-30-107-005 1302 Willow Way $97.29 66 02-30-107-006 1226 Willow Way $97.29 67 02-30-107-007 1224 Willow Way $97.29 68 02-30-107-008 1222 Willow Way $97.29 69 02-30-107-009 1220 Willow Way $97.29 70 02-30-107-010 1218 Willow Way $97.29 71 02-30-107-011 1208 Willow Way $97.29 72 02-30-107-012 1206 Willow Way $97.29 73 02-30-107-013 1204 Willow Way $97.29 74 02-30-107-014 1202 Willow Way $97.29 75 02-30-107-015 1739 John Street $97.29 76 02-30-107-016 1737 John Street $97.29 77 02-30-107-017 1735 John Street $97.29 78 02-30-107-018 1733 John Street $97.29 79 02-30-107-019 1731 John Street $97.29 80 02-30-108-001 1722 John Street $97.29 81 02-30-108-002 1724 John Street $97.29 82 02-30-108-003 1726 John Street $97.29 83 02-30-108-004 1728 John Street $97.29 84 02-30-108-005 1732 John Street $97.29 85 02-30-108-006 1734 John Street $97.29 86 02-30-108-007 1736 John Street $97.29 87 02-30-108-008 1738 John Street $97.29 88 02-30-108-009 1742 John Street $97.29 89 02-30-109-001 1202 Evergreen Lane $97.29 90 02-30-110-001 1401 Aspen Lane $97.29 91 02-30-110-002 1405 Aspen Lane $97.29 92 02-30-110-003 1407 Aspen Lane $97.29 93 02-30-110-004 1409 Aspen Lane $97.29 94 02-30-110-005 1411 Aspen Lane $97.29 95 02-30-110-006 1415 Aspen Lane $97.29 96 02-30-110-008 1423 Aspen Lane $97.29 97 02-30-110-009 1425 Aspen Lane $97.29 98 02-30-110-010 1427 Aspen Lane $97.29 99 02-30-110-011 1429 Aspen Lane $97.29 100 02-30-110-012 1433 Aspen Lane $97.29 101 02-30-110-013 1441 Aspen Lane $97.29 102 Page 2 of 5 EXHIBIT A 02-30-110-014 1443 Aspen Lane $97.29 103 02-30-110-015 1445 Aspen Lane $97.29 104 02-30-110-016 1447 Aspen Lane $97.29 105 02-30-110-017 1449 Aspen Lane $97.29 106 02-30-110-018 1451 Aspen Lane $97.29 107 02-30-110-019 1401 White Pine Court $97.29 108 02-30-110-020 1403 White Pine Court $97.29 109 02-30-110-021 1407 White Pine Court $97.29 110 02-30-110-022 1409 White Pine Court $97.29 111 02-30-110-023 1410 White Pine Court $97.29 112 02-30-110-024 1408 White Pine Court $97.29 113 02-30-110-025 1406 White Pine Court $97.29 114 02-30-110-026 1404 White Pine Court $97.29 115 02-30-110-027 1402 White Pine Court $97.29 116 02-30-111-001 1430 Aspen Lane $97.29 117 02-30-111-002 1432 Aspen Lane $97.29 118 02-30-111-003 1434 Aspen Lane $97.29 119 02-30-111-004 1436 Aspen Lane $97.29 120 02-30-111-005 1438 Aspen Lane $97.29 121 02-30-111-006 1440 Aspen Lane $97.29 122 02-30-111-007 1442 Aspen Lane $97.29 123 02-30-111-008 1444 Aspen Lane $97.29 124 02-30-111-009 1446 Aspen Lane $97.29 125 02-30-111-010 1448 Aspen Lane $97.29 126 02-30-111-011 1450 Aspen Lane $97.29 127 02-30-111-012 1452 Aspen Lane $97.29 128 02-30-111-013 1610 John Street $97.29 129 02-30-111-014 1702 John Street $97.29 130 02-30-111-015 1704 John Street $97.29 131 02-30-112-001 1402 Aspen Lane $97.29 132 02-30-112-002 1404 Aspen Lane $97.29 133 02-30-112-003 1406 Aspen Lane $97.29 134 02-30-112-004 1408 Aspen Lane $97.29 135 02-30-112-005 1410 Aspen Lane $97.29 136 02-30-112-006 1412 Aspen Lane $97.29 137 02-30-112-007 1414 Aspen Lane $97.29 138 02-30-112-008 1416 Aspen Lane $97.29 139 02-30-112-010 1418 Aspen Lane $97.29 140 02-30-112-011 1420 Aspen Lane $97.29 141 02-30-112-012 1422 Aspen Lane $97.29 142 02-30-112-013 1424 Aspen Lane $97.29 143 02-30-112-014 1426 Aspen Lane $97.29 144 02-30-113-001 1431 Chestnut Lane $97.29 145 02-30-113-002 1429 Chestnut Lane $97.29 146 02-30-113-003 1427 Chestnut Lane $97.29 147 02-30-113-004 1423 Chestnut Court $97.29 148 02-30-113-006 1421 Chestnut Court $97.29 149 02-30-114-001 1320 Evergreen Lane $97.29 150 02-30-114-002 1318 Evergreen Lane $97.29 151 02-30-114-003 1316 Evergreen Lane $97.29 152 02-30-114-004 1314 Evergreen Lane $97.29 153 02-30-114-005 1312 Evergreen Lane $97.29 154 02-30-114-006 1310 Evergreen Lane $97.29 155 Page 3 of 5 EXHIBIT A 02-30-114-007 1308 Evergreen Lane $97.29 156 02-30-114-008 1306 Evergreen Lane $97.29 157 02-30-114-009 1304 Evergreen Lane $97.29 158 02-30-114-010 1302 Evergreen Lane $97.29 159 02-30-114-011 1228 Evergreen Lane $97.29 160 02-30-114-012 1224 Evergreen Lane $97.29 161 02-30-114-013 1222 Evergreen Lane $97.29 162 02-30-114-014 1220 Evergreen Lane $97.29 163 02-30-114-015 1218 Evergreen Lane $97.29 164 02-30-114-016 1216 Evergreen Lane $97.29 165 02-30-114-017 1214 Evergreen Lane $97.29 166 02-30-114-018 1212 Evergreen Lane $97.29 167 02-30-114-019 1210 Evergreen Lane $97.29 168 02-30-114-020 1208 Evergreen Lane $97.29 169 02-30-114-021 1206 Evergreen Lane $97.29 170 02-30-114-022 1204 Evergreen Lane $97.29 171 02-30-115-001 1319 Evergreen Lane $97.29 172 02-30-115-002 1317 Evergreen Lane $97.29 173 02-30-115-003 1315 Evergreen Lane $97.29 174 02-30-115-004 1313 Evergreen Lane $97.29 175 02-30-115-005 1309 Evergreen Lane $97.29 176 02-30-115-006 1305 Evergreen Lane $97.29 177 02-30-115-007 1303 Evergreen Lane $97.29 178 02-30-115-008 1301 Evergreen Lane $97.29 179 02-30-115-010 1227 Evergreen Lane $97.29 180 02-30-115-011 1225 Evergreen Lane $97.29 181 02-30-115-012 1223 Evergreen Lane $97.29 182 02-30-115-013 1221 Evergreen Lane $97.29 183 02-30-115-014 1217 Evergreen Lane $97.29 184 02-30-115-015 1207 Evergreen Lane $97.29 185 02-30-115-016 1203 Evergreen Lane $97.29 186 02-30-115-017 1201 Evergreen Lane $97.29 187 02-30-211-001 1439 Chestnut Lane $97.29 188 02-30-211-002 1437 Chestnut Lane $97.29 189 02-30-211-003 1433 Chestnut Lane $97.29 190 02-30-211-004 1425 Chestnut Court $97.29 191 02-30-212-002 1402 John Street $97.29 192 02-30-212-003 1404 John Street $97.29 193 02-30-212-004 1406 John Street $97.29 194 02-30-212-005 1440 Chestnut Lane $97.29 195 02-30-212-006 1438 Chestnut Lane $97.29 196 02-30-212-007 1436 Chestnut Lane $97.29 197 02-30-212-008 1432 Chestnut Lane $97.29 198 02-30-212-009 1428 Chestnut Lane $97.29 199 02-30-212-010 1426 Chestnut Lane $97.29 200 02-30-212-011 1416 Chestnut Lane $97.29 201 02-30-212-012 1412 Chestnut Lane $97.29 202 02-30-212-013 1408 Chestnut Lane $97.29 203 02-30-212-014 1406 Chestnut Lane $97.29 204 02-30-212-015 1402 Chestnut Lane $97.29 205 02-30-212-016 1401 Sequoia Circle $97.29 206 02-30-212-017 1403 Sequoia Circle $97.29 207 02-30-212-018 1405 Sequoia Circle $97.29 208 Page 4 of 5 EXHIBIT A 02-30-212-019 1407 Sequoia Circle $97.29 209 02-30-212-020 1408 Sequoia Circle $97.29 210 02-30-212-021 1406 Sequoia Circle $97.29 211 02-30-212-022 1404 Sequoia Circle $97.29 212 02-30-212-023 1402 Sequoia Circle $97.29 213 02-30-213-001 1419 Chestnut Court $97.29 214 02-30-213-002 1417 Chestnut Court $97.29 215 02-30-213-003 1415 Chestnut Lane $97.29 216 02-30-213-004 1411 Chestnut Lane $97.29 217 02-30-213-005 1409 Chestnut Lane $97.29 218 02-30-213-006 1407 Chestnut Lane $97.29 219 02-30-213-007 1405 Chestnut Lane $97.29 220 02-30-213-008 1401 Chestnut Lane $97.29 221 TOTAL $21,500.00 Page 5 of 5 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Actual Actual Adopted Projected Proposed Projected Projected Projected Projected updated 11/8/21 Percentage Increase 84.25%19.82%18.50%0.00%34.09%11.63%10.42%0.00%0.00% Per Unit $ Amount 60.55$ 72.55$ 85.97$ 72.55$ 97.29$ 108.60$ 119.91$ 119.91$ 119.91$ Change in $ Per Unit 27.69$ 12.00$ 13.42$ -$ 24.73$ 11.31$ 11.31$ -$ -$ Fox Hill SSA - 11 11-000-40-00-4000 PROPERTY TAXES 13,382$ 16,034$ 19,000$ 16,034$ 21,500$ 24,000$ 26,500$ 26,500$ 26,500$ Revenue 13,382$ 16,034$ 19,000$ 16,034$ 21,500$ 24,000$ 26,500$ 26,500$ 26,500$ 11-111-54-00-5462 PROFESSIONAL SERVICES 3,352$ -$ -$ -$ -$ -$ -$ -$ -$ 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 7,022 19,295 59,200 36,200 34,200 13,640 13,640 13,640 15,368 Expenditures 10,374$ 19,295$ 59,200$ 36,200$ 34,200$ 13,640$ 13,640$ 13,640$ 15,368$ Surplus(Deficit)3,008 (3,261) (40,200) (20,166) (12,700) 10,360 12,860 12,860 11,132 Fund Balance 13,492$ 10,231$ (32,199)$ (9,935)$ (22,635)$ (12,275)$ 585$ 13,445$ 24,577$ 130.06%53.02%-54.39%-27.44%-66.18%-89.99%4.29%98.57%159.92% Description Fox Hill SSA 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 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 #10 Tracking Number ADM 2021-52 Sunflower SSA Tax Levy Ordinance Administration Committee – November 17, 2021 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 2021 with negative fund balance of $8,409, as the Fund remained in a deficit position after incurring ~$60,000 in expenditures for the naturalization of three detention basins in FY 2015 & FY 2016. In the current fiscal year (2022) 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 seven 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 held relatively steady for the 2021 levy (FY 2023), before being marginally increased by ~$9.00 for the 2022 levy (FY 2024). Based on the recommendation above, per unit Sunflower SSA property tax amounts for the 2021 levy (FY 2023) would increase by $5.44 in comparison to the prior year, going from $174.04 per parcel to $179.49. Similar to the situation with the Fox Hill SSA, a data entry error at the County resulted in the 2020 levy (collected in FY 2022) increasing by only $0.85 per parcel, instead of $6.30, as prescribed by the City’s 2020 Sunflower SSA levy ordinance. Fortunately, this levy error has no material impact on the long-term viability of the Fund and saved residents of the SSA ~$5 per parcel. Taken in aggregate, the recommended 2021 levy would amount to $21,000 ($179.49 per parcel) and would be comprised as follows:  $4,000 for Pond Maintenance  $5,000 for Tree Trimming and Replacement  $12,000 for Mowing and Landscaping Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 9, 2021 Subject: Sunflower Estates SSA Tax Levy Ordinance In comparison to last year’s Sunflower SSA levy presentation, future per unit SSA property taxes are expected to remain unchanged for the 2021 levy (FY 2023); increase by $8.55 in the subsequent levy year (FY 2024); and then remain flat at $188.03 for levy year 2023 (FY 2025), as shown on Exhibit B-1 (2021 levy – current year) and Exhibit B-2 (2020 levy - prior year), in addition to being summarized below:  2021 levy (FY 2023) – $179.49 (2020) v. $179.49 (2021) - no change  2022 levy (FY 2024) – $188.03 (2020) v. $188.03 (2021) – no change  2023 levy (FY 2025) – $188.03 (2020) v. $188.03 (2021) – no change Recommendation Staff recommends approval of the 2021 Sunflower Estates HOA SSA levy ordinance (tax roll attached as Exhibit A). Ordinance No. 2021-____ Page 1 ORDINANCE NO. 2021 - AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2022 AND ENDING APRIL 30, 2023 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, 2022 and ending April 30, 2023. 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. 2021-____ 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 _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ PASSED AND APPROVED this day of , 2021. 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 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Actual Actual Adopted Projected Proposed Projected Projected Projected ProjectedDescription updated 11/8/21 Percentage Increase -11.32%11.70%3.64%0.49%3.13%4.76%0.00%0.00%0.00% Per Unit $ Amount 155.04$ 173.19$ 179.49$ 174.04$ 179.49$ 188.03$ 188.03$ 188.03$ 188.03$ Change in $ Per Unit (19.79)$ 18.15$ 6.30$ 0.85$ 5.44$ 8.55$ -$ -$ -$ Sunflower SSA - 12 12-000-40-00-4000 PROPERTY TAXES 18,140 20,263 21,000 20,363 21,000 22,000 22,000 22,000 22,000 Revenue 18,140 20,263 21,000 20,363 21,000 22,000 22,000 22,000 22,000 12-112-54-00-5416 POND MAINTENANCE - 4,275 5,000 5,000 5,000 5,000 5,000 5,000 5,000 12-112-54-00-5462 PROFESSIONAL SERVICES 3,258 - - - - - - - - 12-112-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 8,455 8,297 12,200 12,200 12,200 13,640 13,640 13,640 15,368 Expenditures 11,713 12,572 17,200 17,200 17,200 18,640 18,640 18,640 20,368 Surplus(Deficit)6,427 7,691 3,800 3,163 3,800 3,360 3,360 3,360 1,632 Fund Balance (16,200) (8,409) (9,237) (5,246) (1,446) 1,914 5,274 8,634 10,266 -138.31%-66.89%-53.70%-30.50%-8.41%10.27%28.29%46.32%50.40% Sunflower SSA 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 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 Old Business #1 Tracking Number ADM 2021-41 2011 Bond Refinancing Administration Committee – November 17, 2021 Rob Fredrickson Finance Name Department Summary Materials relating to conducting a public hearing on the proposal to sell general obligation (GO) alternate revenue source (ARS) bonds, in an amount not to exceed $1,050,000. Background At the October 12th meeting, staff presented City Council with three different scenarios regarding the refinancing of the 2011 refunding bonds (which were issued in November of 2011 in order to refinance the 2005D and 2008 refunding bonds, which were initially issued to finance construction of the Rob Roy Creek sewer interceptor) as summarized below:  Scenario One – Refinance the 2011 Refunding Bonds Only  Scenario Two – Refinance the 2011 Refunding Bonds + New Money in the Amount of $1 Million  Scenario Three – Refinance the 2011 Refunding Bonds + New Money in the Amount of $2 Million Per the direction provided at that meeting, Council chose to pursue Scenario Two. Exhibit A shows various projected debt service reports related to the refinancing of the 2011 refunding bonds, with the inclusion of an additional $1 million in new money. As shown on page 1, total bond proceeds totaling $5,155,000 would be allocated between the (52) Sewer Fund ($4.145 million to refinance the 2011 bonds) and the (24) Buildings & Grounds Fund ($1.01 million) to finance improvements to the 651 Prairie Point building, less issuance costs. The 2011 bond refunding savings would remain at ~$242,000, as noted on page 6. As noted on the attached timeline (Exhibit B), the first step in the issuance process was the adoption of the Intent to Issue (i.e., Authorizing) Ordinance by City Council on October 26th, which established the maximum amount of principal that could be issued (Exhibit C). At the request of Council, the maximum amount of the additional bond proceeds has been set at $1,050,000; comprised of $1 million for project funds and $50,000 for issuance costs. Please note that the City is required to only adopt an intent ordinance for the new money portion of the bonds, since the remaining bond proceeds would be used to refund existing debt. Moreover, the intent ordinance only sets the maximum amount that the bonds could be issued for. Council always reserves the right to issue the bonds for less than that amount, should it choose to do so. In addition to setting the maximum amount of the potential bond issue, the intent to issue ordinance also established what activities the City may use the bond proceeds on. In order to give the City as much flexibility as possible, the parameters are fairly extensive. Besides being able to spend the bond proceeds on the renovation of the Prairie Point building, the ordinance also allows for proceeds to be spent on the acquisition or renovation of any building within the City for municipal purposes, and any water, sewer or roadway repair or improvement. In addition to the passage of the intent ordinance, Council also approved a second ordinance (Exhibit D) on October 26th, authorizing a public hearing for the upcoming November 9th meeting. Memorandum To: City Council From: Rob Fredrickson, Finance Director Date: November 3, 2021 Subject: Public Hearing on Proposal to Sell GO ARS Bonds Following Council’s approval of both ordinances (Exhibit C & D) on October 26th, staff published the Intent Ordinance and the Notice of Public Hearing in the Beacon News on October 29th, which began the 30-day Backdoor Referendum period, pursuant to the Bond Issuance Notification Act (BINA). After the public hearing on November 9th (also required by BINA), the remaining tentative schedule for the issuance of the bonds will be as follows:  The 30-day Backdoor Referendum period would culminate during the week of November 29th. In addition, the final preliminary official statement (POS), which describes the terms and features of the bonds, would be disseminated to potential buyers at the end of November.  The bond sale would take place on December 14th, followed by adoption of the bond ordinance by City Council that evening.  Closing would take place in early January 2022; issuance costs would be paid, and the City would receive $1 million in new money bond proceeds to finance improvements. All and all, the issuance process should take roughly 60 days to complete, from approval of the authorizing ordinance on October 26th through the closing date in January 2022. Recommendation Informational item. United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Table of Contents Report ISSUE SUMMARY Total Issue Sources And Uses 1 Debt Service Schedule 2 Net Debt Service Schedule 3 Pricing Summary 4 Proof of Bond Yield @ 1.5000368%5 REFUNDING OF 2011 Debt Service Comparison 6 Debt Service Schedule 7 Net Debt Service Schedule 8 Current Refunding Escrow 9 Debt Service To Maturity And To Call 10 NEW MONEY Debt Service Schedule 11 Net Debt Service Schedule 12 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Total Issue Sources And Uses Dated 01/06/2022 | Delivered 01/06/2022 Refunding of 2011 New Money Issue Summary Sources Of Funds Par Amount of Bonds $4,145,000.00 $1,010,000.00 $5,155,000.00 Total Sources $4,145,000.00 $1,010,000.00 $5,155,000.00 Uses Of Funds Costs of Issuance 42,213.87 10,286.13 52,500.00 Deposit to Project Construction Fund - 1,000,000.00 1,000,000.00 Deposit to Current Refunding Fund 4,097,921.10 - 4,097,921.10 Rounding Amount 4,865.03 (286.13)4,578.90 Total Uses $4,145,000.00 $1,010,000.00 $5,155,000.00 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 1 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 01/06/2022 - - - - - 06/30/2022 - - 37,373.75 37,373.75 - 12/30/2022 1,260,000.00 1.500% 38,662.50 1,298,662.50 1,336,036.25 06/30/2023 - - 29,212.50 29,212.50 - 12/30/2023 1,275,000.00 1.500% 29,212.50 1,304,212.50 1,333,425.00 06/30/2024 - - 19,650.00 19,650.00 - 12/30/2024 1,300,000.00 1.500% 19,650.00 1,319,650.00 1,339,300.00 06/30/2025 - - 9,900.00 9,900.00 - 12/30/2025 1,320,000.00 1.500% 9,900.00 1,329,900.00 1,339,800.00 Total $5,155,000.00 -$193,561.25 $5,348,561.25 - Yield Statistics Bond Year Dollars $12,904.08 Average Life 2.503 Years Average Coupon 1.5000000% Net Interest Cost (NIC)1.5000000% True Interest Cost (TIC)1.5000368% Bond Yield for Arbitrage Purposes 1.5000368% All Inclusive Cost (AIC)1.9206652% IRS Form 8038 Net Interest Cost 1.5000000% Weighted Average Maturity 2.503 Years 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 2 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Net Debt Service Schedule Date Principal Coupon Interest Total P+I Net New D/S 12/30/2022 1,260,000.00 1.500% 76,036.25 1,336,036.25 1,336,036.25 12/30/2023 1,275,000.00 1.500% 58,425.00 1,333,425.00 1,333,425.00 12/30/2024 1,300,000.00 1.500% 39,300.00 1,339,300.00 1,339,300.00 12/30/2025 1,320,000.00 1.500% 19,800.00 1,339,800.00 1,339,800.00 Total $5,155,000.00 -$193,561.25 $5,348,561.25 $5,348,561.25 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 3 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Pricing Summary Maturity Type of Bond Coupon Yield Maturity Value Price Dollar Price 12/30/2022 Serial Coupon 1.500% 1.500% 1,260,000.00 100.000% 1,260,000.00 12/30/2023 Serial Coupon 1.500% 1.500% 1,275,000.00 100.000% 1,275,000.00 12/30/2024 Serial Coupon 1.500% 1.500% 1,300,000.00 100.000% 1,300,000.00 12/30/2025 Serial Coupon 1.500% 1.500% 1,320,000.00 100.000% 1,320,000.00 Total ---$5,155,000.00 -$5,155,000.00 Bid Information Par Amount of Bonds $5,155,000.00 Gross Production $5,155,000.00 Bid (100.000%)5,155,000.00 Total Purchase Price $5,155,000.00 Bond Year Dollars $12,904.08 Average Life 2.503 Years Average Coupon 1.5000000% Net Interest Cost (NIC)1.5000000% True Interest Cost (TIC)1.5000368% 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 4 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Proof of Bond Yield @ 1.5000368% Date Cashflow PV Factor Present Value Cumulative PV 01/06/2022 - 1.0000000x - - 06/30/2022 37,373.75 0.9928029x 37,104.77 37,104.77 12/30/2022 1,298,662.50 0.9854121x 1,279,717.78 1,316,822.54 06/30/2023 29,212.50 0.9780764x 28,572.06 1,345,394.60 12/30/2023 1,304,212.50 0.9707952x 1,266,123.28 2,611,517.88 06/30/2024 19,650.00 0.9635683x 18,934.12 2,630,451.99 12/30/2024 1,319,650.00 0.9563952x 1,262,106.86 3,892,558.86 06/30/2025 9,900.00 0.9492754x 9,397.83 3,901,956.68 12/30/2025 1,329,900.00 0.9422087x 1,253,043.32 5,155,000.00 Total $5,348,561.25 -$5,155,000.00 - Derivation Of Target Amount Par Amount of Bonds $5,155,000.00 Original Issue Proceeds $5,155,000.00 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 5 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds Portion Debt Service Comparison Date Total P+I Net New D/S Old Net D/S Savings 12/30/2022 1,076,138.75 1,076,138.75 1,135,266.00 59,127.25 12/30/2023 1,071,950.00 1,071,950.00 1,134,178.00 62,228.00 12/30/2024 1,076,575.00 1,076,575.00 1,136,378.00 59,803.00 12/30/2025 1,075,900.00 1,075,900.00 1,136,652.00 60,752.00 Total $4,300,563.75 $4,300,563.75 $4,542,474.00 $241,910.25 PV Analysis Summary (Net to Net) Gross PV Debt Service Savings 232,078.32 Net PV Cashflow Savings @ 1.921%(AIC)232,078.32 Contingency or Rounding Amount 4,865.03 Net Present Value Benefit $236,943.35 Net PV Benefit / $4,095,000 Refunded Principal 5.786% Net PV Benefit / $4,145,000 Refunding Principal 5.716% Refunding Bond Information Refunding Dated Date 1/06/2022 Refunding Delivery Date 1/06/2022 2022 Refunding PRLM $1M n | Refunding of 2011 | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 6 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds Portion Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 01/06/2022 - - - - - 06/30/2022 - - 30,051.25 30,051.25 - 12/30/2022 1,015,000.00 1.500% 31,087.50 1,046,087.50 1,076,138.75 06/30/2023 - - 23,475.00 23,475.00 - 12/30/2023 1,025,000.00 1.500% 23,475.00 1,048,475.00 1,071,950.00 06/30/2024 - - 15,787.50 15,787.50 - 12/30/2024 1,045,000.00 1.500% 15,787.50 1,060,787.50 1,076,575.00 06/30/2025 - - 7,950.00 7,950.00 - 12/30/2025 1,060,000.00 1.500% 7,950.00 1,067,950.00 1,075,900.00 Total $4,145,000.00 -$155,563.75 $4,300,563.75 - Yield Statistics Bond Year Dollars $10,370.92 Average Life 2.502 Years Average Coupon 1.5000000% Net Interest Cost (NIC)1.5000000% True Interest Cost (TIC)1.5000368% Bond Yield for Arbitrage Purposes 1.5000368% All Inclusive Cost (AIC)1.9208627% IRS Form 8038 Net Interest Cost 1.5000000% Weighted Average Maturity 2.502 Years 2022 Refunding PRLM $1M n | Refunding of 2011 | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 7 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds Portion Net Debt Service Schedule Date Principal Coupon Interest Total P+I Net New D/S 12/30/2022 1,015,000.00 1.500% 61,138.75 1,076,138.75 1,076,138.75 12/30/2023 1,025,000.00 1.500% 46,950.00 1,071,950.00 1,071,950.00 12/30/2024 1,045,000.00 1.500% 31,575.00 1,076,575.00 1,076,575.00 12/30/2025 1,060,000.00 1.500% 15,900.00 1,075,900.00 1,075,900.00 Total $4,145,000.00 -$155,563.75 $4,300,563.75 $4,300,563.75 2022 Refunding PRLM $1M n | Refunding of 2011 | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 8 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds Portion Current Refunding Escrow Date Rate Receipts Disbursements Cash Balance 01/06/2022 - 4,097,921.10 4,097,921.10 - Total -$4,097,921.10 $4,097,921.10 - Investment Parameters Investment Model [PV, GIC, or Securities]Securities Default investment yield target Unrestricted Cash Deposit 4,097,921.10 Total Cost of Investments $4,097,921.10 Target Cost of Investments at bond yield $4,097,921.10 Yield to Receipt - Yield for Arbitrage Purposes 1.5000368% 2022 Refunding PRLM $1M n | Refunding of 2011 | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 9 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois Series 2011 - Refunds 2005D Except for 500 in 2011 Blc Review Debt Service To Maturity And To Call Date Refunded Bonds Refunded Interest D/S To Call Principal Coupon Interest Refunded D/S 01/06/2022 4,095,000.00 2,921.10 4,097,921.10 - - - - 06/30/2022 - - - - - 87,633.00 87,633.00 12/30/2022 - - - 960,000.00 4.280% 87,633.00 1,047,633.00 06/30/2023 - - - - - 67,089.00 67,089.00 12/30/2023 - - - 1,000,000.00 4.280% 67,089.00 1,067,089.00 06/30/2024 - - - - - 45,689.00 45,689.00 12/30/2024 - - - 1,045,000.00 4.280% 45,689.00 1,090,689.00 06/30/2025 - - - - - 23,326.00 23,326.00 12/30/2025 - - - 1,090,000.00 4.280% 23,326.00 1,113,326.00 Total $4,095,000.00 $2,921.10 $4,097,921.10 $4,095,000.00 -$447,474.00 $4,542,474.00 Yield Statistics Base date for Avg. Life & Avg. Coupon Calculation 1/06/2022 Average Life 2.536 Years Average Coupon 4.2800000% Weighted Average Maturity (Par Basis) 2.536 Years Weighted Average Maturity (Original Price Basis) 2.536 Years Refunding Bond Information Refunding Dated Date 1/06/2022 Refunding Delivery Date 1/06/2022 Ser 2011 FINAL | SINGLE PURPOSE | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 10 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 $1M New Money Portion Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 01/06/2022 - - - - - 06/30/2022 - - 7,322.50 7,322.50 - 12/30/2022 245,000.00 1.500% 7,575.00 252,575.00 259,897.50 06/30/2023 - - 5,737.50 5,737.50 - 12/30/2023 250,000.00 1.500% 5,737.50 255,737.50 261,475.00 06/30/2024 - - 3,862.50 3,862.50 - 12/30/2024 255,000.00 1.500% 3,862.50 258,862.50 262,725.00 06/30/2025 - - 1,950.00 1,950.00 - 12/30/2025 260,000.00 1.500% 1,950.00 261,950.00 263,900.00 Total $1,010,000.00 -$37,997.50 $1,047,997.50 - Yield Statistics Bond Year Dollars $2,533.17 Average Life 2.508 Years Average Coupon 1.5000000% Net Interest Cost (NIC)1.5000000% True Interest Cost (TIC)1.5000367% Bond Yield for Arbitrage Purposes 1.5000368% All Inclusive Cost (AIC)1.9198564% IRS Form 8038 Net Interest Cost 1.5000000% Weighted Average Maturity 2.508 Years 2022 Refunding PRLM $1M n | New Money | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 11 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 $1M New Money Portion Net Debt Service Schedule Date Principal Coupon Interest Total P+I Net New D/S 12/30/2022 245,000.00 1.500% 14,897.50 259,897.50 259,897.50 12/30/2023 250,000.00 1.500% 11,475.00 261,475.00 261,475.00 12/30/2024 255,000.00 1.500% 7,725.00 262,725.00 262,725.00 12/30/2025 260,000.00 1.500% 3,900.00 263,900.00 263,900.00 Total $1,010,000.00 -$37,997.50 $1,047,997.50 $1,047,997.50 2022 Refunding PRLM $1M n | New Money | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 12 Speer Financial, Inc. INDEPENDENT MUNICIPAL ADVISORS ESTABLISHED 1954 SUITE 2630 ● 230 WEST MONROE STREET ● CHICAGO, ILLINOIS 60606 ● (312) 346-3700 ● FAX (312) 346-8833 All City Council Events or Actions are Highlighted in BLUE All Publication Events Highlighted in GRAY     UNITED CITY OF YORKVILLE, ILLINOIS General Obligation Bonds (Alternate Revenue Source), Series 2021 Preliminary Timetable (September 1, 2021) Task Party Responsible Date Distribute Draft POS Speer Week of October 11 Adoption of Authorizing City October 26 Ordinance Publish Authorizing City Week of October 26 Ordinance and Notice of BINA Hearing Begin 30-Day Backdoor Referendum Period Distribute Rating Package Speer Week of October 11 Comments received on draft All Parties Week of November 1 POS Bond Issue Notification Act City November 9 (BINA) Hearing Rating Call City and Speer Week of November 8 Receive Bond Rating City and Speer Week of November 15 Distribute Bond Bond Counsel Week of November 22 Ordinance Finalize and Print POS Speer November 30 Bond Sale All Parities December 14 Bond Ordinance Adopted City December 14 Bond Closing All Parties January 6 39071136.2 MINUTES of a regular public meeting of the City Council of the United City of Yorkville, Kendall County, Illinois, held in the City Hall, 800 Game Farm Road, Yorkville, Illinois, at 7 o’clock P.M., on the 26th day of October, 2021. The Mayor called the meeting to order and directed the City Clerk to call the roll. Upon the roll being called, John Purcell, the City Mayor, and the following Aldermen were physically present at said location: ________________________________________________ _____________________________ _____________________________________________________________________________. The following Aldermen were allowed by a majority of the Aldermen of the City Council in accordance with and to the extent allowed by rules adopted by the City Council to attend the meeting by video or audio conference: _______________________________________________ ______________________________________________________________________________ No Alderman was not permitted to attend the meeting by video or audio conference. The following Aldermen were absent and did not participate in the meeting in any manner or to any extent whatsoever: ________________________________________________ ______________________________________________________________________________ The Mayor announced that, in view of the need to provide funds for (i) the renovation of the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive; (ii) the acquisition and/or renovation of additional existing buildings located within the City for municipal purposes; and (iii) other capital infrastructure projects within the City including water, sewer and road construction and repairs, the City Council would consider the adoption of an ordinance authorizing the issuance of its general obligation alternate revenue bonds pursuant to Section 15 of the Local Government Debt Reform Act of the State of Illinois, as amended, and the 2 Municipal Code of the State of Illinois, as amended, and directing the publication of a notice setting forth the determination of the City Council to issue such bonds. Whereupon Alderman ____________________ presented and the City Clerk read by title an Ordinance as follows, a copy of which was provided to each Alderman prior to said meeting and to everyone in attendance at said meeting who requested a copy: AN ORDINANCE authorizing the issuance of general obligation alternate revenue bonds of the United City of Yorkville, Kendall County, Illinois in an amount not to exceed $1,050,000 pursuant to Section 15 of the Local Government Debt Reform Act of the State of Illinois, as amended, and the Municipal Code of the State of Illinois, as amended. * * * * * WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”), is a duly organized and existing municipality incorporated and existing under the provisions of the laws of the State of Illinois, and is now operating under the provisions of Illinois Municipal Code, as amended, and all laws amendatory thereof and supplementary thereto, including without limitation the Local Government Debt Reform Act of the State of Illinois, as amended (the “Debt Reform Act”); and WHEREAS, the Mayor and the City Council of the City (the “City Council”) have determined that it is advisable, necessary and in the best interests of the public health, safety, welfare and convenience of the City to (i) renovate the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive, (ii) acquire and/or renovate additional existing buildings located within the City for municipal purposes; and (iii) provide for other capital infrastructure projects within the City including water, sewer and road construction and repairs (collectively, the “Project”), all in accordance with the preliminary plans and estimates of costs therefor heretofore presented to the City Council and WHEREAS, the estimated costs of the Project, including, without limitation, legal, financial, bond discount, bond registrar, paying agent and other related banking fees, printing and publication costs and other expenses, does not exceed $1,050,000, but the City does not currently have sufficient funds on hand and lawfully available to pay such costs; and WHEREAS, pursuant to the provisions of the Debt Reform Act, “Alternate Bonds” (as defined therein) may be issued whenever there exists a revenue source for the City; and 2 WHEREAS, the costs of the Project are expected to be paid for from the proceeds of the general obligation alternate revenue bonds which are authorized to be issued pursuant to the Debt Reform Act, subject to the right of backdoor petition for referendum; and WHEREAS, it is necessary and for the best interests of the City that the Project be undertaken, and, in order to finance the cost thereof, it will be necessary for the City to issue its general obligation alternate revenue bonds (the “Alternate Bonds”), which Alternate Bonds shall be in an aggregate amount not to exceed $1,050,000 and be payable from (i) all collections distributed to the City from those taxes imposed by the City pursuant to the Non-Home Rule Municipal Retailers’ Occupation Tax Act and the Non-Home Rule Municipal Service Occupation Tax Act, each as supplemented and amended from time to time, or substitute taxes therefor as provided by the State of Illinois or the City in the future, and (ii) such other funds of the City as may be necessary and on hand from time to time and lawfully available for such purpose (collectively, the “Pledged Revenues”), as authorized to be issued at this time pursuant to the Debt Reform Act; and WHEREAS, as provided in the Debt Reform Act, if the Pledged Revenues are insufficient to pay the principal and interest on the Alternate Bonds, ad valorem property taxes levied upon all taxable property in the City without limitation as to rate or amount are authorized to be extended and collected to pay the principal of and interest on the Alternate Bonds; and WHEREAS, pursuant to and in accordance with the provisions of Section 15 of the Debt Reform Act, the City is authorized to issue its Alternate Bonds in an aggregate principal amount not to exceed $1,050,000 for the purpose of providing funds to pay the costs of the Project; and WHEREAS, before the Alternate Bonds may be issued for said purpose, the Debt Reform Act requires that the City Council must first adopt an Ordinance authorizing the issuance of the 3 Alternate Bonds for said purpose and directing that notice of such authorization be published as provided by law. NOW, THEREFORE, Be It and It Is Hereby Ordained by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Incorporation of Preambles. The City Council hereby finds that all of the recitals contained in the preambles to this Ordinance are full, true and correct and does incorporate them into this Ordinance by this reference. Section 2. Determination to Issue Bonds. It is necessary and in the best interests of the public health, safety, welfare and convenience of the City to undertake the Project in accordance with the estimate of costs as hereinabove described, and that for such purpose there are hereby authorized to be issued and sold by the City its Alternate Bonds in an aggregate principal amount not to exceed $1,050,000 (the “Bonds”). The issuance of the Bonds shall be subject to the right of backdoor petition for referendum as set forth herein and the adoption of a bond ordinance setting forth the terms for the issuance and sale of the Bonds. Section 3. Publication. This Ordinance, together with a notice in the statutory form as set forth herein in Section 4 (the “Notice”), shall be published at least once in the Beacon-News, the same being a newspaper of general circulation in the City, and if no petition, signed by not less than 1,052 registered voters of the City (being the number of registered voters equal to the greater of (a) seven and one-half percent (7.5%) of the registered voters of the City, or (b) the lesser of (i) fifteen percent (15%) of the registered voters of the City, or (ii) 200 registered voters), asking that the issuance of the Bonds be submitted to referendum, is filed with the City Clerk within thirty (30) days after the date of the publication of this Ordinance and the Notice, then the Bonds shall be authorized to be issued. If such petition is filed with the City Clerk within thirty (30) days after the date of publication of this Ordinance and the Notice, an election 4 on the proposition to issue the Bonds shall be held on the 28th day of June, 2022 (being the next election held in accordance with the general election law of the State of Illinois). The City Clerk shall make a petition form available to anyone requesting one. Section 4. Form of Notice. The notice of the intention to issue the Bonds shall be in substantially the following form: NOTICE OF INTENT OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS TO ISSUE $1,050,000 ALTERNATE REVENUE BONDS AND RIGHT TO FILE PETITION PUBLIC NOTICE is hereby given that pursuant to an Ordinance (the “Ordinance”) adopted on the 26th day of October, 2021 by the City Council (the “City Council”) of the United City of Yorkville, Kendall County, Illinois (the “City”), the City intends to issue its general obligation alternate revenue bonds in an aggregate amount of not to exceed $1,050,000 (the “Bonds”) for the purpose of providing funds for (i) the renovation of the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive; (ii) the acquisition and/or renovation of additional existing buildings located within the City for municipal purposes; and (iii) other capital infrastructure projects within the City including water, sewer and road construction and repairs. The revenue sources for the payment of the Bonds will be (a) all collections distributed to the City from those taxes imposed by the City pursuant to the Non-Home Rule Municipal Retailers’ Occupation Tax Act and the Non-Home Rule Municipal Service Occupation Tax Act, each as supplemented and amended from time to time, or substitute taxes therefor as provided by the State of Illinois or the City in the future, and (b) such other funds of the City as may be necessary and on hand from time to time and lawfully available for such purpose. If these revenue sources are insufficient to pay the Bonds, the City will also levy ad valorem property taxes upon all taxable property in the City without limitation as to rate or amount to pay the principal of and interest on the Bonds. This notice is incorporated into the Ordinance. Notice is hereby further given that a petition may be filed with the City Clerk (the “City Clerk”) within thirty (30) days after the date of publication of the Ordinance and this notice, signed by not less than 1,052 registered voters of the City (being the number of registered voters equal to the greater of (a) seven and one-half percent (7.5%) of the registered voters of the City, or (b) the lesser of (i) fifteen percent (15%) of the registered voters of the City, or (ii) 200 registered voters) asking that the issuance of the Bonds be submitted to the voters of the City. If such petition is filed with the City Clerk within thirty (30) days after the date of publication of this notice, an election on the proposition to issue the Bonds shall be held on the 28th day of June, 2022. Forms of petitions for such purposes are available to any individual requesting one from the office of the City Clerk. The Circuit Court may declare that an emergency referendum should be held prior to said election date pursuant to the provisions of Section 2A-1.4 of the Election Code of the State of Illinois, as amended. If no such petition is filed within said thirty (30) day period, then the City shall thereafter be authorized to issue the Bonds for the purpose hereinabove provided. By order of the City Council of the United City of Yorkville, Kendall County, Illinois. DATED this 26th day of October, 2021. Note to Publisher: Please be certain that this notice appears over the name of the City Clerk. 2 Jori Behland City Clerk United City of Yorkville, Kendall County, Illinois Section 5. Additional Ordinances. If no petition meeting the requirements of applicable law is filed during the petition period hereinabove referred to, then the City Council may adopt additional ordinances or proceedings supplementing or amending this Ordinance providing for the issuance and sale of the Bonds and prescribing all the details of the Bonds, so long as the maximum amount of the Bonds as set forth in this Ordinance is not exceeded and there is no material change in the Project described herein. Such additional ordinances or proceedings shall in all instances become effective immediately without publication or posting or any further act or requirement. This Ordinance, together with such additional ordinances or proceedings, shall constitute complete authority for the issuance of the Bonds under applicable law. Section 6. Severability. If any section, paragraph, clause or provision of this Ordinance shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph, clause or provision shall not affect any of the remaining provisions of this Ordinance. (This space is intentionally blank) 2 Section 7. Repealer and Effective Date. All Ordinances and parts of Ordinances in conflict herewith be and the same are hereby repealed and that this Ordinance be in full force and effect forthwith upon its adoption. ADOPTED by the City Council on the 26th day of October, 2021, pursuant to a roll call vote as follows: DANIEL V. TRANSIER KEN KOCH MATT MAREK ARDEN JOE PLOCHER CHRIS FUNKHOUSER SEAVER TARULIS JASON PETERSON APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the 26th day of October, 2021. MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the 26th day of October, 2021. CITY CLERK Alderman _______________________ moved and Alderman ________________________ seconded the motion that said Ordinance as presented and read by title be adopted. After a full and complete discussion thereof, the Mayor directed the City Clerk to call the roll for a vote upon the motion to adopt said Ordinance. Upon the roll being called, the following Aldermen voted AYE: ____________________ _____________________________________________________________________________. The following Aldermen voted NAY: __________________________________________ Whereupon the Mayor declared the motion carried and said Ordinance adopted, and in open meeting approved and signed said Ordinance and directed the City Clerk to record the same in full in the records of the City Council of the United City of Yorkville, Kendall County, Illinois, which was done. Other business not pertinent to the adoption of said Ordinance was duly transacted at said meeting. Upon motion duly made, seconded and carried, the meeting was adjourned. ____________________________________ City Clerk STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) CERTIFICATION OF MINUTES AND ORDINANCE I, the undersigned, do hereby certify that I am the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, Illinois (the “City”), and that as such official I am the keeper of the records and files of the City and of the City Council thereof (the “City Council”). I do further certify that the foregoing constitutes a full, true and complete transcript of the minutes of the meeting of the City Council held on the 26th day of October, 2021, insofar as same relates to the adoption of Ordinance No. entitled: AN ORDINANCE authorizing the issuance of general obligation alternate revenue bonds of the United City of Yorkville, Kendall County, Illinois in an amount not to exceed $1,050,000 pursuant to Section 15 of the Local Government Debt Reform Act of the State of Illinois, as amended, and the Municipal Code of the State of Illinois, as amended. a true, correct and complete copy of which said Ordinance as adopted at said meeting appears in the foregoing transcript of the minutes of said meeting. I do further certify that the deliberations of the City Council on the adoption of said Ordinance were conducted openly, that the vote on the adoption of said Ordinance was taken openly, that said meeting was held at a specified time and place convenient to the public, that notice of said meeting was duly given to all of the news media requesting such notice, that an agenda for said meeting was posted at the location where said meeting was held and at the principal office of the City Council at least 96 hours in advance of the holding of said meeting and on a day that was not a Saturday, Sunday or legal holiday in the State of Illinois, that a true, correct and complete copy of said agenda as so posted is attached hereto as Exhibit A, that said meeting was called and held in strict compliance with the provisions of the Public Code of the State of Illinois, as amended, the Open Meetings Act of the State of Illinois, as amended, and the Local Government Debt Reform Act of the State of Illinois, as amended, and that the City Council has complied with all of the provisions of said Acts and with all of the procedural rules of the City Council in the conduct of said meeting and in the adoption of said Ordinance. IN WITNESS WHEREOF, I hereunto affix my official signature, this 26th day of October, 2021. (SEAL) City Clerk, United City of Yorkville, Kendall County, Illinois [Attach Agenda as Exhibit A] STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) PETITION – ALTERNATE REVENUE BONDS We, the undersigned, do hereby certify that we are registered voters of United City of Yorkville, Kendall County, Illinois, and as such voters, we do hereby petition you to cause that the following question be submitted to the voters of said City: “Shall the City Council of United City of Yorkville, Kendall County, Illinois, be authorized to issue not to exceed $1,050,000 general obligation alternate revenue bonds to provide funds for (i) the renovation of the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive; (ii) the acquisition and/or renovation of additional existing buildings located within the City for municipal purposes; and (iii) other capital infrastructure projects within the City including water, sewer and road construction and repairs, as provided for by the Ordinance adopted by the City Council of said City on the 26th day of October, 2021, with the revenue sources to be used to pay the principal of and interest on said bonds to be (a) all collections distributed to the City from those taxes imposed by the City pursuant to the Non-Home Rule Municipal Retailers’ Occupation Tax Act and the Non-Home Rule Municipal Service Occupation Tax Act, each as supplemented and amended from time to time, or substitute taxes therefor as provided by the State of Illinois or the City in the future, and (b) such other funds of the City as may be necessary and on hand from time to time and lawfully available for such purpose, unless said revenue sources are insufficient to pay said bonds, in which case ad valorem property taxes levied upon all taxable property in said City without limitation as to rate or amount are authorized to be extended for such purpose?”; and we do hereby further request that the City Clerk certify said proposition to the County Clerk of The County of Kendall, Illinois, for submission to said City voters at the election to be held on the 28th day of June, 2022: CITY, STREET ADDRESS OR CITY SIGNATURE RURAL ROUTE NUMBER OR TOWN COUNTY ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois The undersigned, being first duly sworn, deposes and certifies that he or she is at least 18 years of age, his or her residence address is (Street Address), _________________________ (Village, City or Town), _________________ County, _____________ (State), that he or she is a citizen of the United States of America, that the signatures on the foregoing petition were signed in his or her presence and are genuine, that to the best of his or her knowledge and belief the persons so signing were at the time of signing said petition registered voters of said City and that their respective residences are correctly stated therein. _________________________________ Signed and sworn to before me this _____ day of ____________, 2021. ___________________________________ Illinois Notary Public My commission expires _______________ (NOTARY SEAL) STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) NO PETITION CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, Illinois (the “City”), and as such official I do further certify that pursuant to an Ordinance entitled: AN ORDINANCE authorizing the issuance of general obligation alternate revenue bonds of the United City of Yorkville, Kendall County, Illinois in an amount not to exceed $1,050,000 pursuant to Section 15 of the Local Government Debt Reform Act of the State of Illinois, as amended, and the Municipal Code of the State of Illinois, as amended, duly adopted by the City Council of the City (the “City Council”) on the 26th day of October, 2021, notice of authorization of the City to issue $1,050,000 Alternate Revenue Bonds was published on the day of October, 2021, in the Beacon-News, the same being a newspaper of general circulation in the City, and was not posted electronically on the City’s World Wide Web pages. I do further certify that no petition has ever been filed in my office as City Clerk or has ever been presented to me as such official requesting that the proposition to issue said bonds be submitted to the voters of the City, but that I provided a petition form regarding the same to every individual requesting one. IN WITNESS WHEREOF, I hereunto affix my official signature, this ____ day of ___________, 2021. __________________________________ City Clerk ORDINANCE calling a public hearing concerning the intent of the City Council of the United City of Yorkville, Kendall County, Illinois, to sell not to exceed $1,050,000 General Obligation Alternate Revenue Bonds. * * * WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”), is a duly organized and existing municipality incorporated and existing under the provisions of the laws of the State of Illinois, and is now operating under the provisions of Illinois Municipal Code, as amended, and all laws amendatory thereof and supplementary thereto, including the Local Government Debt Reform Act of the State of Illinois, as amended (the “Debt Reform Act”); and WHEREAS, the City Council of the City (the “City Council”) intends to sell bonds in the amount of not to exceed $1,050,000 (the “Bonds”) for the purpose of providing funds for (i) the renovation of the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive; (ii) the acquisition and/or renovation of additional existing buildings located within the City for municipal purposes; and (iii) other capital infrastructure projects within the City including water, sewer and road construction and repairs; and WHEREAS, the Bond Issue Notification Act of the State of Illinois, as amended, requires the City Council to hold a public hearing concerning the City Council’s intent to sell the Bonds before adopting an ordinance providing for the sale of the Bonds: NOW, THEREFORE, Be It and It Is Hereby Ordained by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: 1. Incorporation of Preambles. The City Council hereby finds that all of the recitals contained in the preambles to this Ordinance are full, true and correct and does incorporate them into this Ordinance by reference. 2. Public Hearing. The City Council hereby calls a public hearing to be held at 7:00 o’clock P.M. on the 9th day of November, 2021, in the City Hall, 800 Game Farm Road, -2- Yorkville, Illinois, concerning the City Council’s intent to sell the Bonds and to receive public comments regarding the proposal to sell the Bonds (the “Hearing”). 3. Notice. The City Clerk (the “City Clerk”) shall (i) publish notice of the Hearing at least once in the Beacon-News, the same being a newspaper of general circulation in the City, not less than seven (7) nor more than thirty (30) days before the date of the Hearing and (ii) post at least 48 hours before the Hearing a copy of said notice at the principal office of the City Council. 4. Form of Notice. Notice of the Hearing shall appear above the name of the City Clerk and shall be in substantially the following form: -3- NOTICE OF PUBLIC HEARING CONCERNING THE INTENT OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS TO SELL NOT TO EXCEED $1,050,000,000 GENERAL OBLIGATION ALTERNATE REVENUE BONDS PUBLIC NOTICE IS HEREBY GIVEN that the United City of Yorkville, KendallCounty, Illinois (the “City”), will hold a public hearing on the 9th day of November, 2021, at 7:00 o’clock P.M. The hearing will be held in the City Hall, 800 Game Farm Road, Yorkville, Illinois. The purpose of the hearing will be to receive public comments on the proposal to sell general obligation alternate revenue bonds of the City in the amount of not to exceed $1,050,000 for the purpose of providing funds for (i) the renovation of the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive; (ii) the acquisition and/or renovation of additional existing buildings located within the City for municipal purposes; and (iii) other capital infrastructure projects within the City including water, sewer and road construction and repairs. 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, the City is encouraging social distancing by allowing remote attendance to the public hearing. Public comments on such proposal may be emailed to jbehland@yorkville.il.us. The City publishes a remote participation meeting link for every City meeting at https://www.yorkville.il.us/520/Agendas‐Minutes‐Packets. Each meeting generally has a phone number for audio call‐in, or a video meeting link. Residents who attend the meeting via phone or computer through the methods above, may speak during the public hearing. By order of the City Council of the United City of Yorkville, Kendall County, Illinois. DATED the 26th day of October, 2021. Jori Behland City Clerk United City of Yorkville, Kendall County, Illinois Note to Publisher: Please be certain that this notice appears above the name of the City Clerk. -4- 5. Hearing Requirements. At the Hearing, the City Council shall explain the reasons for the proposed bond issue and permit persons desiring to be heard an opportunity to present written or oral testimony within reasonable time limits. The City Council shall not adopt an ordinance selling the Bonds for a period of seven (7) days after the final adjournment of the Hearing. 6. Severability. If any section, paragraph, clause or provision of this Ordinance shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph, clause or provision shall not affect any of the remaining provisions of this Ordinance. (This space is intentionally blank) -5- 7. Repeal. All Ordinances and parts thereof in conflict herewith be and the same are hereby repealed, and this Ordinance shall be in full force and effect forthwith upon its adoption. ADOPTED by the City Council on the 26th day of October, 2021, pursuant to a roll call vote as follows: DANIEL V. TRANSIER KEN KOCH MATT MAREK ARDEN JOE PLOCHER CHRIS FUNKHOUSER SEAVER TARULIS JASON PETERSON APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the 26th day of October, 2021. MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the 26th day of October, 2021. CITY CLERK