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City Council Packet 2023 11-28-23 AGENDA CITY COUNCIL MEETING Tuesday, November 28, 2023 7:00 p.m. City Hall Council Chambers 651 Prairie Pointe Drive, Yorkville, IL Call to Order: Pledge of Allegiance: Roll Call by Clerk: WARD I WARD II WARD III WARD IV Ken Koch Arden Joe Plocher Chris Funkhouser Seaver Tarulis Dan Transier Craig Soling Matt Marek Rusty Corneils Establishment of Quorum: Amendments to Agenda: Presentations: 1. Swearing-in of Patrol Officer – Alex Wrobel Public Hearings: Citizen Comments on Agenda Items: Consent Agenda: 1. Bill Payments for Approval $ 1,622,372.86 (vendors) $ 356,842.05 (payroll period ending 11/09/23) $ 1,979,214.91 (total) 2. PW 2023-85 Kane-Kendall Council of Mayors (KKCOM) Call for Projects – authorize staff to submit a 2023 Call for Projects application for East Van Emmon Street project funding and Kennedy Road project funding 3. PW 2023-87 2023 Road to Better Roads – Change Order No. 1 and Final Payment Estimate – approve the 2023 Road to Better Road – Change Order No. 1 and authorize the Mayor to execute Mayor’s Report: 1. CC 2023-58 Tax Levy a. Resolution Requesting Separate Limiting Rates for all City Funds b. Ordinance for the Levy and Assessment of Taxes for the Fiscal Year Beginning on May 1, 2024 and Ending on April 30, 2025 United City of Yorkville 651 Prairie Pointe Drive Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us City Council Agenda November 28, 2023 Page 2 Mayor’s Report (cont’d): 2. CC 2023-67 Treasurer’s Report for October 2023 3. CC 2023-68 Ordinance Repealing and Replacing Title 1, Chapter 14 of the Yorkville City Code (Administrative Adjudication) 4. CC 2023-69 Resolution Approving an Interagency Agreement Between the Illinois State Police and the United City of Yorkville, Kendall County, Illinois 5. CC 2023-70 Bond Abatement Ordinances a. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A b. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014 c. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C d. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A e. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $8,250,000 General Obligation Bonds (Alternate Revenue Source), Series 2021 f. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $5,170,000 General Obligation Bonds (Alternate Revenue Source), Series 2022 g. Ordinance abating the tax hereto levied for the year 2023 to pay debt service on General Obligation Bonds (Alternate Revenue Source), Series 2023A, of the United City of Yorkville, Kendall County, Illinois 6. CC 2023-71 Special Service Area Abatement Ordinances a. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003-100 (Raintree Village Project) and Approving the Amended Special Tax Roll b. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003-101 (Windett Ridge Project) and Approving the Amended Special Tax Roll c. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-104 (Central Grande Reserve) and Approving the Amended Special Tax Roll d. Ordinance Abating Special Service Area Taxes for Special Services Area Number 2004-107 (Raintree Village II Project) e. Ordinance Abating Special Service Area Taxes for Special Service Area Numbers 2005-108 and 2005-109 Special Tax Refunding Bonds, Series 2016 (Autumn Creek Project and Bristol Bay I Project) 7. CC 2023-72 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2024 and Ending April 30, 2025 in and for Special Service Area Number 2004-201 (Fox Hill) City Council Agenda November 28, 2023 Page 3 Mayor’s Report (cont’d): 8. CC 2023-73 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2024 and Ending April 30, 2025 in and for Special Service Area Number 2006-119 (Sunflower Estates) Public Works Committee Report: Economic Development Committee Report: Public Safety Committee Report: Administration Committee Report: Park Board: Planning and Zoning Commission: 1. PZC 2023-15 & EDC 2023-50 Ordinance Approving the Final Plat of Kendall Marketplace Lot 52 Phase 4 Resubdivision 2. PZC 2022-23 & EDC 2022-73 Northpointe Development ( Fox Hill Senior Living) a. Ordinance Approving the Rezoning to the R-4 General Multi-Family Residence District of the Property Located at the Southeast Corner of W. Veterans Parkway (US Route 34) and Sycamore Road (Northpointe Development II Corporation) b. Ordinance Granting a Variance to Increase the Maximum Permitted Number of Dwelling Units Per Acre for the Property Located at the Southeast Corner of W. Veterans Parkway (US Route 34) and Sycamore Road (Northpointe Development II Corporation) City Council Report: City Clerk’s Report: Community and Liaison Report: Staff Report: Mayor’s Report (cont’d): 9. PZC 2023-09 & EDC 2023-36 Unified Development Ordinance Discussion 10. CC 2021-04 City Buildings Updates 11. CC 2021-38 Water Study Update Additional Business: Citizen Comments: Executive Session: Adjournment: City Council Agenda November 28, 2023 Page 4 COMMITTEES, MEMBERS AND RESPONSIBILITIES ADMINISTRATION: December 20, 2023 – 6:00 p.m. – East Conference Room #337 Committee Departments Liaisons Chairman: Alderman Marek Finance Library Vice-Chairman: Alderman Plocher Administration Committee: Alderman Koch Committee: Alderman Corneils ECONOMIC DEVELOPMENT: December 5, 2023 – 6:00 p.m. – East Conference Room #337 Committee Departments Liaisons Chairman: Alderman Plocher Community Development Planning & Zoning Commission Vice-Chairman: Alderman Funkhouser Building Safety & Zoning Kendall Co. Plan Commission Committee: Alderman Transier Committee: Alderman Tarulis PUBLIC SAFETY: January 4, 2024 – 6:00 p.m. – East Conference Room #337 Committee Departments Liaisons Chairman: Alderman Transier Police School District Vice-Chairman: Alderman Tarulis Committee: Alderman Soling Committee: Alderman Funkhouser PUBLIC WORKS: December 19, 2023 – 6:00 p.m. – East Conference Room #337 Committee Departments Liaisons Chairman: Alderman Koch Public Works Park Board Vice-Chairman: Alderman Soling Engineering YBSD Committee: Alderman Marek Parks and Recreation Committee: Alderman Corneils UNITED CITY OF YORKVILLE WORKSHEET CITY COUNCIL Tuesday, November 28, 2023 7:00 PM CITY COUNCIL CHAMBERS ---------------------------------------------------------------------------------------------------------------------------------------- AMENDMENTS TO AGENDA: ---------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- PRESENTATIONS: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Swearing-In of Patrol Officer – Alex Wrobel ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS ON AGENDA ITEMS: ----------------------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------------------- CONSENT AGENDA: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Bill Payments for Approval □ Approved ________ □ As presented □ As amended □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 2. PW 2023-85 Kane-Kendall Council of Mayors (KKCOM) Call for Projects □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ __________________________________________________________________________________ ________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 3. PW 2023-87 2023 Road to Better Roads – Change Order No. 1 and Final Payment Estimate □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ __________________________________________________________________________________ ________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MAYOR’S REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. CC 2023-58 Tax Levy a. Resolution Requesting Separate Limiting Rates for all City Funds □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _______________________________________________________________________ b. Ordinance for the Levy and Assessment of Taxes for the Fiscal Year Beginning on May 1, 2024 and Ending on April 30, 2025 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. CC 2023-67 Treasurer’s Report for October 2023 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. CC 2023-68 Ordinance Repealing and Replacing Title 1, Chapter 14 of the Yorkville City Code (Administrative Adjudication) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 4. CC 2023-69 Resolution Approving an Interagency Agreement Between the Illinois State Police and the United City of Yorkville, Kendall County, Illinois □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 5. CC 2023-70 Bond Abatement Ordinances a. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ b. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ c. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ d. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ e. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $8,250,000 General Obligation Bonds (Alternate Revenue Source), Series 2021 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ f. Ordinance abating the tax levied for the year 2023 to pay the principal of and interest on the $5,170,000 General Obligation Bonds (Alternate Revenue Source), Series 2022 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ g. Ordinance abating the tax hereto levied for the year 2023 to pay debt service on General Obligation Bonds (Alternate Revenue Source), Series 2023A, of the United City of Yorkville, Kendall County, Illinois □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 6. CC 2023-71 Special Service Area Abatement Ordinances a. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003-100 (Raintree Village Project) and Approving the Amended Special Tax Roll □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ b. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003-101 (Windett Ridge Project) and Approving the Amended Special Tax Roll □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ c. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-104 (Central Grande Reserve) and Approving the Amended Special Tax Roll □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ d. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-107 (Raintree Village II Project) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ e. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2005-108 and 2005- 109 Special Tax Refunding Bonds, Series 2016 (Autumn Creek Project and Bristol Bay I Project) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 7. CC 2023-72 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2024 and Ending April 30, 2025 in and for Special Service Area Number 2004-201 (Fox Hill) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 8. CC 2023-73 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2024 and Ending April 30, 2025 in and for Special Service Area Number 2006-119 (Sunflower Estates) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ---------------------------------------------------------------------------------------------------------------------------------------- PLANNING AND ZONING COMMISSION: ---------------------------------------------------------------------------------------------------------------------------------------- 1. PZC 2023-15 & EDC 2023-50 Ordinance Approving the Final Plat of Kendall Marketplace Lot 52 Phase 4 Resubdivision □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. PZC 2022-23 & EDC 2022-73 Northpointe Development ( Fox Hill Senior Living) a. Ordinance Approving the Rezoning to the R-4 General Multi-Family Residence District of the Property Located at the Southeast Corner of W. Veterans Parkway (US Route 34) and Sycamore Road (Northpointe Development II Corporation) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ b. Ordinance Granting a Variance to Increase the Maximum Permitted Number of Dwelling Units Per Acre for the Property Located at the Southeast Corner of W. Veterans Parkway (US Route 34) and Sycamore Road (Northpointe Development II Corporation) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MAYOR’S REPORT (CONT’D): ----------------------------------------------------------------------------------------------------------------------------------------- 9. PZC 2023-09 & EDC 2023-36 Unified Development Ordinance Discussion □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 10. CC 2021-04 City Building Updates □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 11. CC 2021-38 Water Study Update □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: ----------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: ----------------------------------------------------------------------------------------------------------------------------------------- Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Consent Agenda #1 Tracking Number Bills for Payment City Council – November 28, 2023 Majority Approval Amy Simmons Finance Name Department 01-110 ADMIN 01-120 FINANCE 01-210 POLICE 01-220 COMMUNITY DEVELOPMENT 01-410 STREETS OPERATIONS 01-640 ADMINISTRATIVE SERVICES 11-111 FOX HILL SSA 12-112 SUNFLOWER SSA 15-155 MOTOR FUEL TAX (MFT) 23-230 CITY WIDE CAPITAL 24-216 BUILDING & GROUNDS 25-205 POLICE CAPITAL 25-212 GENERAL GOVERNMENT CAPITAL 25-215 PUBLIC WORKS CAPITAL 25-225 PARK & RECREATION CAPITAL 51-510 WATER OPERATIONS 52-520 SEWER OPERATIONS 79-790 PARKS DEPARTMENT 79-795 RECREATION DEPARTMENT 82-820 LIBRARY OPERATIONS 84-840 LIBRARY CAPITAL 87-870 COUNTRYSIDE TIF 88-880 DOWNTOWN TIF 89-890 DOWNTOWN II TIF 90-XXX DEVELOPER ESCROW 95-000 ESCROW DEPOSIT DATE: 11/17/23 UNITED CITY OF YORKVILLE TIME: 08:06:46 CHECK REGISTERPRG ID: AP215000.WOWCHECK DATE: 11/17/23CHECK # VENDOR # INVOICE INVOICE ITEMNUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539666 EJEQUIP EJ EQUIPMENTE02350 11/15/23 01 TYMCO AIR STREET SWEEPER 25-215-60-00-6070 345,033.00INVOICE TOTAL: 345,033.00 *CHECK TOTAL: 345,033.00TOTAL AMOUNT PAID: 345,033.00Page 1 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539667 ADVAAUTO ADVANCED AUTOMATION & CONTROLS23-4148 10/31/23 01 RAINTREE FLOWMETER REPAIR 51-510-54-00-5445 3,908.58INVOICE TOTAL: 3,908.58 *CHECK TOTAL: 3,908.58539668 ALTORFER ALTORFER INDUSTRIES, INCPM6A0021242 10/24/23 01 REPLACE FAN BELT AND PUEL 51-510-54-00-5445 5,533.4602 PRESSURE GUAGE ** COMMENT **INVOICE TOTAL:5,533.46 *PO63001410110/31/23 01 LOAD BANK GENERATOR TESTING 52-520-54-00-54441,327.00INVOICE TOTAL:1,327.00 *PO63001410210/31/23 01 INSPECTION & LOAD TESTING 52-520-54-00-54441,327.60INVOICE TOTAL:1,327.60 *PO63001410310/31/23 01 COUNTRYSIDE GENERATOR TESTING 52-520-54-00-54441,496.00INVOICE TOTAL:1,496.00 *PO63001410410/31/23 01 LOAD BANK TEST GENERATOR52-520-54-00-54441,202.00INVOICE TOTAL:1,202.00 *CHECK TOTAL:10,886.06539669 AMEHOIST AMERICAN HOIST & MANLIFT, INC2682707/05/23 01 JUL-SEPT 2023 ELEVATOR24-216-54-00-5446160.0002 MAINTENANCE** COMMENT **INVOICE TOTAL:160.00 *CHECK TOTAL:160.00D003196 ANTPLACE ANTHONY PLACE YORKVILLE LPPage 2 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------D003196 ANTPLACE ANTHONY PLACE YORKVILLE LPDEC 2023 11/01/23 01 CITY OF YORKVILLE HOUSING 01-640-54-00-5427 946.0002 ASSISTANCE PROGRAM RENT ** COMMENT **03 REIMBURSEMENT FOR THE MONTH OF ** COMMENT **04 DEC 2023 ** COMMENT **INVOICE TOTAL: 946.00 *DIRECT DEPOSIT TOTAL: 946.00539670 BACKFLOW CHICAGO BACKFLOW, INC863611/01/23 01 ANNUAL SUBSCRIPTION RENEWAL 51-510-54-00-5460495.00INVOICE TOTAL:495.00 *CHECK TOTAL:495.00539671 BEEBED DAVID BEEBE10262310/26/23 01 UMPIRE79-795-54-00-5462100.00INVOICE TOTAL:100.00 *11042311/04/23 01 UMPIRE79-795-54-00-5462165.00INVOICE TOTAL:165.00 *CHECK TOTAL:265.00539672 BUILDERS BUILDERS PAVING LLC13022810/30/23 01 HMA SURFACE23-230-60-00-6032418.83INVOICE TOTAL:418.83 *CHECK TOTAL:418.83539673 CAMBRIA CAMBRIA SALES COMPANY INC.4360311/01/23 01 PAPER TOWEL52-520-56-00-5620108.54INVOICE TOTAL:108.54 *CHECK TOTAL:108.54Page 3 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539674 COMED COMMONWEALTH EDISON0663112230-1024 10/24/23 01 09/25-10/24 BEAVER LIFT 52-520-54-00-5480 131.01INVOICE TOTAL: 131.01 *CHECK TOTAL: 131.01539675 COREMAIN CORE & MAIN LPT800872 10/23/23 01 16 100CF METERS 51-510-56-00-5664 4,638.00INVOICE TOTAL: 4,638.00 *T835747 10/26/23 01 METER AND FLAGS 51-510-56-00-5664 1,544.91INVOICE TOTAL: 1,544.91 *T857367 10/27/23 01 510M METERS 51-510-56-00-5664 3,943.26INVOICE TOTAL: 3,943.26 *CHECK TOTAL: 10,126.17539676 COXLAND COX LANDSCAPING LLC192285 11/02/23 01 FOX HILL MOWING 11-111-54-00-5495 1,058.00INVOICE TOTAL: 1,058.00 *192286 11/02/23 01 SUNFLOWER ESTATES MOWING 12-112-54-00-5495 1,000.00INVOICE TOTAL: 1,000.00 *CHECK TOTAL: 2,058.00539677 CROSS CROSS RHODES59244 11/02/23 01 DIGITIZE NEW CITY HALL PLANS 24-216-54-00-5446 99.98INVOICE TOTAL: 99.98 *CHECK TOTAL: 99.98Page 4 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539678 DICKINSD DONALD W DICKINSON102623 10/26/23 01 UMPIRE 79-795-54-00-5462 80.00INVOICE TOTAL: 80.00 *CHECK TOTAL: 80.00539679 DIETERG GARY M. DIETER10282310/28/23 01 UMPIRE79-795-54-00-5462100.00INVOICE TOTAL:100.00 *11042311/04/23 01 UMPIRE79-795-54-00-5462100.00INVOICE TOTAL:100.00 *CHECK TOTAL:200.00539680 DIRENRGY DIRECT ENERGY BUSINESS1704706-233040052934 10/31/23 01 09/28-10/26 RT34 & BEECHER 23-230-54-00-548295.38INVOICE TOTAL:95.38 *1704718-233070052964 11/03/23 01 10/03-11/01 RT34 & CANNONBALL 23-230-54-00-548218.99INVOICE TOTAL:18.99 *1704721-233030052927 10/30/23 01 09/26-10/24 610 TOWER WELLS 51-510-54-00-54802,615.19INVOICE TOTAL:2,615.19 *1704722-233040052934 10/31/23 01 09/28-10/26 2921 BRISTOL RDG 51-510-54-00-54806,513.36INVOICE TOTAL:6,513.36 *CHECK TOTAL:9,242.92539681 DRHCAMBR DR HORTON-MIDWEST2466 JUSTICE11/15/23 01 SECURITY GUARANTEE REFUND 01-000-24-00-24155,000.00INVOICE TOTAL:5,000.00 *CHECK TOTAL:5,000.00Page 5 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539682 EEI ENGINEERING ENTERPRISES, INC.77973 08/30/23 01 BEAVER ST PUMP STATION 51-510-60-00-6065 178.0002 IMPROVEMENTS ** COMMENT **INVOICE TOTAL: 178.00 *CHECK TOTAL: 178.00539683 FOXVALSA FOX VALLEY SANDBLASTING51830 05/27/22 01 SANDBLAST PLAYGROUND RAILINGS 25-225-60-00-6010 2,056.73INVOICE TOTAL:2,056.73 *CHECK TOTAL:2,056.73539684 GADDYB BREANA GADDY10282310/28/23 01 UMPIRE79-795-54-00-5462100.00INVOICE TOTAL:100.00 *CHECK TOTAL:100.00539685 GARDKOCH GARDINER KOCH & WEISBERGH-2364C-1674911/11/23 01 KIMBALL HILL I MATTERS01-640-54-00-54611,517.75INVOICE TOTAL:1,517.75 *H-3181C-1675011/11/23 01 MISC CITY LEGAL MATTERS01-640-54-00-546166.00INVOICE TOTAL:66.00 *CHECK TOTAL:1,583.75539686 GROOT GROOT INC11531759T10211/01/23 01 OCT 2023 REFUSE SERVICE01-540-54-00-5442140,888.5602 OCT SENIOR REFUSE SERVICE 01-540-54-00-54423,984.94INVOICE TOTAL:144,873.50 *CHECK TOTAL:144,873.50Page 6 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539687 HARRIS HARRIS COMPUTER SYSTEMSMSIXT0000396 09/27/23 01 SEPT 2023 MYGOVHUB FEES 01-120-54-00-5462 297.6602 SEPT 2023 MYGOVHUB FEES 51-510-54-00-5462 449.2103 SEPT 2023 MYGOVHUB FEES 52-520-54-00-5462 129.63INVOICE TOTAL: 876.50 *CHECK TOTAL: 876.50539688 IMPACT IMPACT NETWORKING, LLC3094507 11/06/23 01 8/1-10/31 COPY CHARGES 01-210-54-00-5430 0.5602 8/1-10/31 COPY CHARGES 01-110-54-00-5430 10.5803 8/1-10/31 COPY CHARGES 01-120-54-00-5430 46.3704 8/1-10/31 COPY CHARGES 79-790-54-00-5462 3.0805 8/1-10/31 COPY CHARGES-UB 01-120-54-00-5430 8.9806 8/1-10/31 COPY CHARGES-UB 51-510-54-00-5430 12.0307 8/1-10/31 COPY CHARGES-UB 52-520-54-00-5430 5.61INVOICE TOTAL: 87.21 *CHECK TOTAL: 87.21539689 JETCOLTD JETCO, LTD342911/07/23 01 ENGINEER PAYMENT ESTIMATE 51-510-60-00-6015263,952.0002 2-NORTH CENTRAL TANK REHAB** COMMENT **INVOICE TOTAL:263,952.00 *CHECK TOTAL:263,952.00539690 JIMSTRCK JIM'S TRUCK INSPECTION LLC20011611/01/23 01 TRUCK INSPECTION01-410-54-00-549065.00INVOICE TOTAL:65.00 *20026511/07/23 01 TRUCK INSPECTION79-790-54-00-549543.00INVOICE TOTAL:43.00 *CHECK TOTAL:108.00Page 7 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539691 KENPRINT ANNETTE M. POWELL23-1110 11/10/23 01 QR CODE DOOR HANGERS 51-510-54-00-5462 65.50INVOICE TOTAL: 65.50 *CHECK TOTAL: 65.50539692 LANEMUCH LANER, MUCHIN, LTD65622111/01/23 01 LEGAL SERVICE THROUGH 10/20/23 01-640-54-00-5463450.00INVOICE TOTAL:450.00 *CHECK TOTAL:450.00539693 LINDCO LINDCO EQUIPMENT SALES INC231054P11/13/23 01 LAMPREY EXPOSURE, OUTPUT01-410-56-00-56284,018.2402 CABLE, HYDRAULIC PIGTAIL** COMMENT **03 SEALS, POWER CABLE** COMMENT **INVOICE TOTAL:4,018.24 *CHECK TOTAL:4,018.24539694 LRSLRS, LLCPS55561808/24/23 01 07/28-08/24 FURY PORTOLET FEES 79-795-56-00-562092.00INVOICE TOTAL:92.00 *PS56193809/21/23 01 8/29-9/1 YYTF PORTOLET FEES 79-795-56-00-5620157.71INVOICE TOTAL:157.71 *PS56194009/21/23 01 8/25-9/21 YRD PORTOLET FEES 79-795-56-00-562092.00INVOICE TOTAL:92.00 *PS56601710/19/23 01 9/22-11/5 TRD PORTOLET FEES 79-795-56-00-5620337.49INVOICE TOTAL:337.49 *Page 8 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539694 LRS LRS, LLCPS566018 10/19/23 01 9/22-11/16 YRD PORTOLET FEES 79-795-56-00-5620 604.00INVOICE TOTAL: 604.00 *PS566020 10/19/23 01 9/22-11/5 YRD PORTOLET FEES 79-795-56-00-5620 147.85INVOICE TOTAL: 147.85 *PS566021 10/19/23 01 9/22-11/1 YYBS PORTOLET FEES 79-795-56-00-5620 134.72INVOICE TOTAL: 134.72 *PS566022 10/19/23 01 9/22-11/1 YYBS PORTOLET FEES 79-795-56-00-5620 134.72INVOICE TOTAL: 134.72 *PS566023 10/19/23 01 9/22-11/1 YRD PORTOLET FEES 79-795-56-00-5620 442.22INVOICE TOTAL: 442.22 *PS566024 10/19/23 01 9/22-10/20 YRD PORTOLET FEES 79-795-56-00-5620 95.28INVOICE TOTAL: 95.28 *PS566025 10/19/23 01 9/22-11/15 YRD PORTOLET FEES 79-795-56-00-5620 361.43INVOICE TOTAL: 361.43 *PS566026 10/19/23 01 09/22-11/01 REDS PORTOLET FEES 79-795-56-00-5620 134.72INVOICE TOTAL: 134.72 *PS566027 10/19/23 01 8/22-11/16 YYTF PORTOLET FEES 79-795-56-00-5620 368.00INVOICE TOTAL: 368.00 *PS566028 10/19/23 01 9/22-11/1 REDS PORTOLET FEES 79-795-56-00-5620 134.72INVOICE TOTAL: 134.72 *PS566029 10/19/23 01 09/22-11/01 YRD PORTOLET FEES 79-795-56-00-5620 134.72INVOICE TOTAL: 134.72 *PS566030 10/19/23 01 9/22-11/1 YYBS PORTOLET FEES 79-795-56-00-5620 269.43INVOICE TOTAL: 269.43 *Page 9 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539694 LRS LRS, LLCPS566031 10/19/23 01 9/22-11/16 YRD PORTOLET FEES 79-795-56-00-5620 1,342.00INVOICE TOTAL: 1,342.00 *PS566033 10/19/23 01 9/22-10/22 YRD PORTOLET FEES 79-795-56-00-5620 95.28INVOICE TOTAL: 95.28 *PS566034 10/19/23 01 9/22-11/16 YRD PORTOLET FEES 79-795-56-00-5620 184.00INVOICE TOTAL: 184.00 *CHECK TOTAL: 5,262.29539695 MEADOWSK KEVIN A. MEADOWS102823 10/28/23 01 UMPIRE 79-795-54-00-5462 100.00INVOICE TOTAL: 100.00 *CHECK TOTAL: 100.00539696 MESIMPSO M.E. SIMPSON CO, INC41201 10/31/23 01 LEAK DETECTION AT516 MADISON 51-510-54-00-5462 645.00INVOICE TOTAL: 645.00 *CHECK TOTAL: 645.00539697 METIND METROPOLITAN INDUSTRIES, INC.INV055918 10/31/23 01 REPLACED MODEM AT BLACKBERRY 52-520-54-00-5444 1,497.1702 LIFT ** COMMENT **INVOICE TOTAL: 1,497.17 *CHECK TOTAL: 1,497.17539698 METROWES METRO WEST COGPage 10 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539698 METROWES METRO WEST COG5146 06/29/23 01 LEGISLATIVE bbq FOR 3 PEOPLE 01-110-54-00-5412 160.00INVOICE TOTAL: 160.00 *CHECK TOTAL: 160.00539699 MIDAMTEC MID AMERICAN TECHNOLOGY, INC17309 08/22/23 01 BATTERIES, SURVEY POLE 51-510-56-00-5640 450.0002 MOUNTING BRACKET ** COMMENT **INVOICE TOTAL:450.00 *CHECK TOTAL:450.00539700 MIDWSALT MIDWEST SALTP47044311/07/23 01 BULK ROCK SALT51-510-56-00-56383,457.00INVOICE TOTAL:3,457.00 *P47050611/09/23 01 BULK ROCK SALT51-510-56-00-56383,421.28INVOICE TOTAL:3,421.28 *CHECK TOTAL:6,878.28539701 MOHRR RANDY MOHR10282310/28/23 01 UMPIRE79-795-54-00-5462165.00INVOICE TOTAL:165.00 *11062311/06/23 01 UMPIRE79-795-54-00-5462100.00INVOICE TOTAL:100.00 *CHECK TOTAL:265.00539702 NARVICK NARVICK BROS. LUMBER CO, INCPage 11 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539702 NARVICK NARVICK BROS. LUMBER CO, INC88192 10/05/23 01 4000 PSI AE 25-225-60-00-6010 1,316.00INVOICE TOTAL: 1,316.00 *88387 10/16/23 01 3000AE 25-225-60-00-6010 960.00INVOICE TOTAL: 960.00 *88629 10/24/23 01 4000 PSI AE 23-230-56-00-5637 728.00INVOICE TOTAL: 728.00 *CHECK TOTAL: 3,004.00539703 NEOPOST QUADIENT FINANCE USA, INC110623-PR 11/06/23 01 POSTAGE MACHINE REFILL 79-000-14-00-1410 200.00INVOICE TOTAL: 200.00 *110723-CITY 11/07/23 01 POSTAGE METER REFILL 01-000-14-00-1410 300.00INVOICE TOTAL: 300.00 *CHECK TOTAL: 500.00539704 NICOR NICOR GAS00-41-22-8748 4-1023 10/31/23 01 10/02-10/31 1107 PRAIRIE LN 01-110-54-00-548053.24INVOICE TOTAL:53.24 *12-43-53-5625 3-1023 11/01/23 01 10/03-11/01 609 N BRIDGE01-110-54-00-548043.09INVOICE TOTAL:43.09 *15-64-61-3532 5-1023 10/31/23 01 10/02-10/31 1991 CANNONBALL 01-110-54-00-548054.31INVOICE TOTAL:54.31 *23-45-91-4862 5-1023 11/01/23 01 10/04-11/01 101 BRUELL01-110-54-00-5480169.84INVOICE TOTAL:169.84 *Page 12 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539704 NICOR NICOR GAS40-52-64-8356 1-1023 11/02/23 01 10/04-11/02 102 E VAN EMMON 01-110-54-00-5480 268.53INVOICE TOTAL: 268.53 *61-60-41-1000 9-1023 11/02/23 01 10/03-11/01 610 TOWER 01-110-54-00-5480 140.40INVOICE TOTAL: 140.40 *83-80-00-1000 7-1023 11/12/23 01 10/03-11/01 610 TOWER UNIT B 01-110-54-00-5480 126.87INVOICE TOTAL: 126.87 *CHECK TOTAL: 856.28539705 OLEARYM MARTIN J. O'LEARY110423 11/04/23 01 UMPRE 79-795-54-00-5462 100.00INVOICE TOTAL: 100.00 *111123 11/11/23 01 UMPRE 79-795-54-00-5462 100.00INVOICE TOTAL: 100.00 *CHECK TOTAL: 200.00539706 OSWEFIRE OSWEGO FIRE PROTECTION DIST.103123-LC 11/07/23 01 AUG-OCT 2023 DEVELOPMENT FEES 95-000-24-00-2456 4,567.50INVOICE TOTAL: 4,567.50 *CHECK TOTAL: 4,567.50539707 OSWEGO VILLAGE OF OSWEGO2457 11/09/23 01 TRAINING COORDINATOR SALARY 01-210-54-00-5413 4,060.7202 REIMBURSEMENT FOR OCT 2023 ** COMMENT **INVOICE TOTAL: 4,060.72 *CHECK TOTAL: 4,060.72Page 13 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539708 OTTOSEN OTTOSEN DINOLFO1187 09/30/23 01 SEPT 2023 BRIGHT FARMS MATTER 01-640-54-00-5456 77.00INVOICE TOTAL: 77.00 *1195 09/30/23 01 SEPT 223 MEETINGS 01-640-54-00-5456 1,600.00INVOICE TOTAL: 1,600.00 *727 09/30/23 01 SEPT 2023 MISC LEGAL MATTERS 01-640-54-00-5456 5,876.00INVOICE TOTAL: 5,876.00 *CHECK TOTAL: 7,553.00539709 PHOENIX PHOENIX INDUSTRIAL CLEANING2948411/03/23 01 CLEAN KITCHEN EXHAUST AT24-216-54-00-5446840.0002 BEECHER CENTER** COMMENT **INVOICE TOTAL:840.00 *CHECK TOTAL:840.00539710 PIZZO PIZZO AND ASSOCIATES, LTD339-811/01/23 01 NATURALIZATION AREA24-216-54-00-5446732.1902 MAINTENANCE AT 651 PRAIRIE** COMMENT **03 POINTE** COMMENT **INVOICE TOTAL:732.19 *CHECK TOTAL:732.19539711 PRINTSRC LAMBERT PRINT SOURCE, LLC372510/27/23 01 DISK GOLF SIGNS79-790-56-00-5620235.00INVOICE TOTAL:235.00 *374311/09/23 01 HOLIDAY CELEBRATION BANNERS 79-795-56-00-5606845.00INVOICE TOTAL:845.00 *CHECK TOTAL:1,080.00Page 14 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539712 R0001593 LOCAL 150 APPRENTICESHIP FUNDL150.57 10/27/23 01 CDL TRAINING-WOLF 79-790-54-00-5412 3,360.00INVOICE TOTAL: 3,360.00 *L150.58 10/27/23 01 CDL TRAINING-SCOTT 79-790-54-00-5412 3,360.00INVOICE TOTAL: 3,360.00 *CHECK TOTAL: 6,720.00539713 R0002610 MIKE & JULIE LANDIS110823-RFND 11/08/23 01 REFUND OVERPAYMENT ON FINAL 01-000-13-00-1371 250.4502 BILL FOR ACCT#0104442810-01 ** COMMENT **INVOICE TOTAL: 250.45 *CHECK TOTAL: 250.45539714 R0002611 ALI BUKHRES2023-1808 RFND 11/06/23 01 PUBLIC HEARING SIGN PERMIT 01-000-42-00-4210 100.0002 REFUNDS ** COMMENT **INVOICE TOTAL: 100.00 *CHECK TOTAL: 100.00539715 RIEHIEMG GRANT RIEHLE-MOELLER111123 11/11/23 01 UMPIRE 79-795-54-00-5462 100.00INVOICE TOTAL: 100.00 *CHECK TOTAL: 100.00539716 RIETZJ JACKSON RIETZ111123 11/11/23 01 UMPIRE 79-795-54-00-5462 100.00INVOICE TOTAL: 100.00 *CHECK TOTAL: 100.00Page 15 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539717 RIETZR ROBERT L. RIETZ JR.102623 10/26/23 01 UMPIRE 79-795-54-00-5462 40.00INVOICE TOTAL: 40.00 *110423 11/04/23 01 UMPIRE 79-795-54-00-5462 100.00INVOICE TOTAL: 100.00 *111123 11/11/23 01 UMPIRE 79-795-54-00-5462 100.00INVOICE TOTAL: 100.00 *CHECK TOTAL: 240.00539718 SANDOVAA ANTONIO SANDOVAL111123 11/11/23 01 UMPIRE 79-795-54-00-5462 165.00INVOICE TOTAL: 165.00 *CHECK TOTAL: 165.00539719 SPRTFLD SPORTSFIELDS, INC.23658 10/12/23 01 BASEBALL INFIELD MIX 79-790-56-00-5646 3,597.59INVOICE TOTAL: 3,597.59 *CHECK TOTAL: 3,597.59539720 STANDE STANDARD EQUIPMENT COP46303 10/25/23 01 SONETICS REPAIR 51-510-54-00-5490 223.79INVOICE TOTAL: 223.79 *CHECK TOTAL: 223.79539721 SUBURLAB SUBURBAN LABORATORIES INC.219946 11/15/23 01 WATER SAMPLE TESTING 51-510-54-00-5429 752.30INVOICE TOTAL: 752.30 *CHECK TOTAL: 752.30Page 16 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539722 TRAFFIC TRAFFIC CONTROL CORPORATION147083 10/30/23 01 FLOOD LAMP 01-410-54-00-5435 100.00INVOICE TOTAL: 100.00 *CHECK TOTAL: 100.00539723 TRICO TRICO MECHANICAL , INC8053 10/31/23 01 HVAC REPAIR AT OLD BANK BLDG 24-216-54-00-5446 480.00INVOICE TOTAL: 480.00 *CHECK TOTAL: 480.00539724 UNIFIRST UNIFIRST FIRST AID & SAFETYH851303 10/16/23 01 FIRST AID SUPPLIES 79-790-54-00-5495 55.06INVOICE TOTAL: 55.06 *CHECK TOTAL: 55.06539725 VITOSH CHRISTINE M. VITOSH2138 11/08/23 01 11/08/23 P&Z MEETING 90-195-00-00-0011 380.00INVOICE TOTAL: 380.00 *CHECK TOTAL: 380.00539726 WATERSYS WATER SOLUTIONS UNLIMITED, INC118590 10/26/23 01 CHEMICALS 51-510-56-00-5638 4,749.32INVOICE TOTAL: 4,749.32 *CHECK TOTAL: 4,749.32539727 WELDSTAR WELDSTARPage 17 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539727 WELDSTAR WELDSTAR0002225918 10/24/23 01 CYLINDER RENTAL 01-410-54-00-5485 76.80INVOICE TOTAL: 76.80 *CHECK TOTAL: 76.80539728 WINNINGE WINNINGER EXCAVATING INC.PAY EST 211/02/23 01 ENGINEERS PAYMENT ESTIMATE 51-510-60-00-6025583,506.3402 2-2023 WATER MAIN IMPROVEMENTS ** COMMENT **INVOICE TOTAL:583,506.34 *CHECK TOTAL:583,506.34D003197 YBSDYORKVILLE BRISTOL2023.02111/06/23 01 NOV 2023 LANDFILL EXPENSE 51-510-54-00-544519,021.36INVOICE TOTAL:19,021.36 *DIRECT DEPOSIT TOTAL:19,021.36539729 YORKSCHO YORKVILLE SCHOOL DIST #115103123-LC11/12/23 01 AUG-OCT 2023 LAND CASH95-000-24-00-2453155,169.90INVOICE TOTAL:155,169.90 *CHECK TOTAL:155,169.90539730 YOUNGM MARLYS J. YOUNG101723-PW11/15/23 01 10/17/23 PW MEETING MINUTES 01-110-54-00-546285.00INVOICE TOTAL:85.00 *101823-ADMIN10/24/23 01 10/18/23 ADMIN MEETING MINUTES 01-110-54-00-546285.00INVOICE TOTAL:85.00 *Page 18 of 21 01-110ADMIN01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATIONS01-640ADMINISTRATIVESERVICES11-111FOXHILLSSA12-112SUNFLOWERSSA15-155MOTORFUELTAX(MFT)23-230CITYWIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-212GENERALGOVERNMENTCAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECREATIONCAPITAL51-510WATEROPERATIONS52-520SEWEROPERATIONS79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNIITIF90-XXXDEVELOPERESCROW95-000ESCROWDEPOSITDATE: 11/17/23TIME: 13:21:39UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/28/2023CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------539730 YOUNGM MARLYS J. YOUNG110223-PS 11/15/23 01 11/02/23 PS MEETING MINUTES 01-110-54-00-5462 85.00INVOICE TOTAL: 85.00 *110723-EDC 11/15/23 01 11/07/23 EDC MEETING MINUTES 01-110-54-00-5462 85.00INVOICE TOTAL: 85.00 *110823-P&Z 11/15/23 01 11/08/23 P&Z MEETING MINUTES 90-195-00-00-0011 57.0002 11/08/23 P&Z MINUTES 90-213-00-00-0111 28.00INVOICE TOTAL:85.00 *CHECK TOTAL:425.001,257,372.5019,967.36TOTAL CHECKS PAID:TOTAL ',5(&7DEPOSITS PAID:TOTAL AMOUNT PAID:1,277,339.86Page 19 of 21 REGULAR OVERTIME TOTAL IMRF FICA TOTALSADMINISTRATION18,622.43 - 18,622.43 1,221.63 895.10 20,739.16 FINANCE13,543.28 - 13,543.28 888.45 999.78 15,431.51 POLICE126,637.14 1,153.67 127,790.81 481.74 9,481.07 137,753.62 COMMUNITY DEV.25,748.62 - 25,748.62 1,708.79 1,915.04 29,372.45 STREETS23,641.46 - 23,641.46 1,557.45 1,758.57 26,957.48 BUILDING & GROUNDS5,938.01 - 5,938.01 399.38 457.22 6,794.61 WATER19,978.56 648.05 20,626.61 1,353.13 1,495.50 23,475.24 SEWER10,066.18 - 10,066.18 660.31 735.61 11,462.10 PARKS32,345.40 - 32,345.40 1,998.86 2,407.70 36,751.96 RECREATION25,809.29 - 25,809.29 1,359.47 1,941.56 29,110.32 LIBRARY16,996.89 - 16,996.89 726.98 1,269.73 18,993.60 TOTALS319,327.26$ 1,801.72$ 321,128.98$ 12,356.19$ 23,356.88$ 356,842.05$ TOTAL PAYROLL356,842.05$ UNITED CITY OF YORKVILLEPAYROLL SUMMARYNovember 9, 2023Page 20 of 21 ACCOUNTS PAYABLE DATE City Check Manual Register (Page 1)11/17/2023 345,033.00$ City Check Register (Pages 2 - 19)10/24/2023 1,277,339.86 SUB-TOTAL: 1,622,372.86$ Bi - Weekly (Page 67)11/09/2023 356,842.05$ SUB-TOTAL: 356,842.05$ TOTAL DISBURSEMENTS:1,979,214.91$ UNITED CITY OF YORKVILLE BILL LIST SUMMARY Tuesday, November 28, 2023 PAYROLL Page 21 of 21 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 Consent Agenda #2 Tracking Number PW 2023-85 KKCOM Call for Projects – Application City Council – November 28, 2023 PW – 11/21/23 Moved forward to CC consent agenda. PW 2023-85 Majority Consideration of Approval Application Consideration Brad Sanderson Engineering Name Department Background: The Kane-Kendall Council of Mayors (KKCOM) recently announced a call for projects. Generally, KKCOM funds three types of projects, Reconstruction, Minor Rehabilitation and Preservation (Resurfacing). In recent times, the City has taken advantage of the program and has received funding for Game Farm Road (Reconstruction), Cannonball Trail (Resurfacing), Mill Street (Resurfacing) and Bristol Ridge Road (Resurfacing). Question Presented: Should the City submit an application for the 2023 Call for Projects? Discussion: In order to be eligible for federal funding, a roadway must have a FAU Route designation. An exhibit indicating the FAU routes in the City is attached. Staff has reviewed the City’s eligible roadways and is recommending the following: Resubmit East Van Emmon Street for this call. Recall that this roadway is currently on the contingency list and there is a high level of probability that the City will receive funding next year. The project is currently under design. If selected, the project would be 75% funded (Construction only) by the KKCOM. We are estimating a total project cost of $583,000 ($398,145 STP, $184,855 Local). Submit an application for Kennedy Road as noted on the attached exhibit. Generally, higher traffic volume streets have a better chance of receiving these funds and based on review of the potential scoring, there is a reasonable change that this will be funded. This project would be a reconstruction/widening and would include intersection improvements at Bristol Ridge along with potential curve improvements. We are estimating a total project cost of $3,123,000 ($2,193,000 STP, $930,000 Local). The detailed cost estimate is also attached for your information. Action Required: Consideration of authorization to submit application for 2023 Call for Projects. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Rob Fredrickson, Finance Director Jori Behland, City Clerk Date: November 14, 2023 Subject: KKCOM – Call for Projects ()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()- ()-()-()-()-()-()-()-()-()-( )-()-()-()-()-()-()-()-()-()-()- ()-()-()-()-()-( ) - ( ) -()-()- ()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-( )-()-()-()-()- ()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-( ) -()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-( ) -()-()-()-()-()-()-()-()-()-()-()-()-()-( )-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()- ()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-( )-()-()-()-()-()-()-()-()-( ) -()-()-()-()-()-()-()-()-()-( )-()-()-()-()-()-()-()-()-()-()-()-()-()-()- ()-()-()-Beecher RdMcHugh RdC o r n e i l s R d E Spring St RidgeSt FairfaxWayJohn StR i v e r R d PrairieCrossing DrBertram Dr Bristol Ridge Rd Galena Rd G r e e nBriar R dDiehlFarm RdHighRidge LnU S H ighw ay 34McLellanBlvdSchoolhouse RdMill StE VanEmmon St W Fox StCountryHills DrRosenwinkelSt G ra n d e Trl Game Farm RdW River St Bristol Bay Dr Hunt St Ra i nt r e eRd SunsetAveCe nt er Pkwy E Countryside Pkwy Mill Rd V a n E m m o n R d B a s e l i n e Rd Tuscany TrlC a n n o n b a l l T r lAshe RdE Highpoint RdFaxon Rd Alan Dale LnLe gi on Rd S Bridge StA m eric a n W a y MarketviewDrKennedy RdFox R dE Veterans PkwyAliceAve N Bri dge StW Highpoint RdW a te rp a rk W a y W Veterans PkwyEldamain RdS ta g e c o a c h T ra ilW h e e l e r R d Illinois Route #47G a t e s L n Lisbon RdImmanuel RdAshley RdReservation RdE Beecher RdBlock RdW Beecher RdPenman RdA m e n t R d Wa l k e r R dStagecoach TrlMinkler RdIllinois Route #126Illinois Route #71U S R o u te 30 Engineer ing Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700www.eeiweb .com DA TE: PROJECT NO.: FILE: PATH: BY: YO2300 YO2300 FAU RO UTE MAP YOR KVILLE O WNE RSH IP.MXD H:/GIS/PUBLIC/YORKVILLE/2023/YO2300 MJT CITY OF YORKV ILLEKendall County, IL FAU ROUTE MAPCITY OF YORKVILLE -LOCATION MA PYORKVILLE'S JURISDICTION SEPTEMBER 2023 3,900 0 3,9001,950 Feet Legend Minor Ar terial Major Collector Minor Collector ()-()-Yorkville Corporate Lim its Concord Dr.Dickson RdGordon RdLakewood Creek Dr.Bertran RdJericho R d ITEM UNIT NO. DESCRIPTION UNIT QUANTITY PRICE AMOUNT 1 TOPSOIL FURNISH AND PLACE, 4" SQ YD 450.0 30.00$ 13,500.00$ 2 SODDING, SALT TOLERANT SQ YD 450.0 40.00$ 18,000.00$ 3 SUPPLEMENTAL WATERING UNIT 10.0 10.00$ 100.00$ 4 BITUMINOUS MATERIALS (TACK COAT) POUND 6,860.0 0.10$ 686.00$ 5 POLYMERIZED LEVELING BINDER, IL-4.75, N50 TON 590.0 100.00$ 59,000.00$ 6 HOT-MIX ASPHALT SURFACE REMOVAL - BUTT JOINT SQ YD 400.0 15.00$ 6,000.00$ 7 HOT-MIX ASPHALT SURFACE COURSE, MIX "D", N50 TON 1,170.0 75.00$ 87,750.00$ 8 PORTLAND CEMENT CONCRETE SIDEWALK 5 INCH SQ FT 5,215.0 7.50$ 39,112.50$ 9 DETECTABLE WARNINGS SQ FT 100.0 30.00$ 3,000.00$ 10 HOT-MIX ASPHALT SURFACE REMOVAL, VARIABLE DEPTH SQ YD 10,160.0 3.00$ 30,480.00$ 11 COMBINATION CURB AND GUTTER REMOVAL FOOT 440.0 5.00$ 2,200.00$ 12 SIDEWALK REMOVAL SQ FT 5,215.0 1.50$ 7,822.50$ 13 CLASS D PATCHES, TYPE II, 5 INCH SQ YD 110.0 50.00$ 5,500.00$ 14 CLASS D PATCHES, TYPE III, 5 INCH SQ YD 110.0 45.00$ 4,950.00$ 15 CLASS D PATCHES, TYPE IV, 5 INCH SQ YD 310.0 40.00$ 12,400.00$ 16 COMBINATION CONCRETE CURB AND GUTTER,TYPE B-6.12 FOOT 440.0 40.00$ 17,600.00$ 17 MOBILIZATION L SUM 1.0 19,000.00$ 19,000.00$ 18 TRAFFIC CONTROL AND PROTECTION, STANDARD 701501 L SUM 1.0 9,000.00$ 9,000.00$ 19 TRAFFIC CONTROL AND PROTECTION, STANDARD 701801 L SUM 1.0 3,500.00$ 3,500.00$ 20 CHANGEABLE MESSAGE SIGN CAL DAY 60.0 60.00$ 3,600.00$ 21 SHORT-TERM PAVEMENT MARKING FOOT 660.0 3.00$ 1,980.00$ 22 TEMPORARY PAVEMENT MARKING - LINE 4" FOOT 1,310.0 2.00$ 2,620.00$ 23 WORK ZONE PAVEMENT MARKING REMOVAL SQ FT 220.0 5.00$ 1,100.00$ 24 INLETS TO BE ADJUSTED EACH 5.0 400.00$ 2,000.00$ 25 MANHOLES TO BE ADJUSTED EACH 5.0 750.00$ 3,750.00$ 26 SANITARY MANHOLES TO BE ADJUSTED EACH 5.0 1,250.00$ 6,250.00$ 27 THERMOPLASTIC PAVEMENT MARKINGS - 4" FOOT 6,142.0 1.00$ 6,142.00$ 28 THERMOPLASTIC PAVEMENT MARKINGS - 24" FOOT 40.0 5.00$ 200.00$ 29 INCIDENTAL HOT-MIX ASPHALT SURFACING TON 40.0 150.00$ 6,000.00$ TOTAL CONSTRUCTION COSTS (A) 373,243.00$ Cost estimate assumes 1" poly level binder, 2" surface & 5% patching TOTAL CONSTRUCTION COSTS (A) - SEE FIRST SHEET 373,243.00$ CONTINGENCY (10%) (B=A*0.1) 37,330.00$ TOTAL CONSTRUCTION COST WITH CONTINGENCY AND 4% INFLATION UNTIL 2025 (C=A*1.04^3+B) 473,980.00$ PHASE II ENGINEERING (11%) (E = 0.11*C) 52,140.00$ RIGHT OF WAY (F) -$ PHASE III ENGINEERING AND MATERIAL TESTING (12%) (G=0.12*C) 56,880.00$ ESTIMATED PROJECT TOTAL (H = C+D+E+F+G) 583,000.00$ PRELIMINARY COST ESTIMATE LAFO IMPROVEMENTS E. VAN EMMON STREET (FAU 2515) FROM IL ROUTE 47 TO CITY LIMITS 2611 LF, 36' E-E ON AVERAGE UNITED CITY OF YORKVILLE, KENDALL COUNTY, IL ENGINEERING ENTERPRISES, INC. CONSULTING ENGINEERS SUGAR GROVE, ILLINOIS 2022 STP APPLICATION PRELIMINARY COST ESTIMATE LAFO IMPROVEMENTS E. VAN EMMON STREET (FAU 2515) FROM IL ROUTE 47 TO CITY LIMITS 2611 LF, 36' E-E ON AVERAGE UNITED CITY OF YORKVILLE, KENDALL COUNTY, IL STP Funding Percentage Engineering - Phase I: 0% Engineering - Phase II: 0% ROW: 0% Engineering - Phase III: 75% Construction: 75% Funding Projected Request Fiscal Year Engineering - Phase I: -$ Engineering - Phase II: -$ FY25 ROW: -$ Engineering - Phase III: 42,660.00$ FY26 Construction: 355,485.00$ FY26 Total: 398,145.00$ Local Funding Engineering - Phase I: -$ Engineering - Phase II: 52,140.00$ ROW: -$ Engineering - Phase III: 14,220.00$ Construction: 118,495.00$ Total: 184,855.00$ G:\Public\Yorkville\2022\YO2204-C 2022 STP Call for Projects-Yorkville\Eng\East Van Emmons Street\[Van Emmon Street LAFO.xls]Yorkville Local Funding Percentage 100% 100% 25% Estimated Cost (enter most recent cost) -$ 52,140.00$ -$ 100% 25% 56,880.00$ 473,980.00$ 583,000.00$ ENGINEERING ENTERPRISES, INC. CONSULTING ENGINEERS SUGAR GROVE, ILLINOIS 2022 STP APPLICATION W VanEmmon St W Fox St E Fox StS Bridge StW HydraulicAve Van Emmon Rd Bell StE Hydraulic Ave E Van Emmon St Heustis StMill StE Ridge St Benjamin StLegend Project Limits Engineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700 E. VAN EMMON STREETLOCATION MAPwww.eeiweb.com DATE DATE: PROJECT NO.: FILE: PATH: BY: FEBRUARY 2022 YO2204 YO2204 VanEmmon Street Location Map H:\GIS\PUBLIC\YORKVILLE\2022\ MJT NO.REVISIONS ³Un ited City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us 200 0 200100 Feet PRELIMINARY COST ESTIMATE JOB NO: DESIGNED: DATE: PROJECT TITLE: ITEM UNIT NO.UNIT QUANTITY PRICE AMOUNT 1 CY 2,025 50.00$ 101,250.00$ 2 CY 2,200 50.00$ 110,000.00$ 3 SY 3,450 3.00$ 10,350.00$ 4 LF 4,460 4.50$ 20,070.00$ 5 CY 175 40.00$ 7,000.00$ 6 SY 3,450 20.00$ 69,000.00$ 7 LB 17,500 1.00$ 17,500.00$ 8 SY 140 30.00$ 4,200.00$ 9 SY 22,710 3.50$ 79,485.00$ 10 TON 1,125 100.00$ 112,500.00$ 11 TON 1,500 125.00$ 187,500.00$ 12 TON 3,000 105.00$ 315,000.00$ 13 SF 400 25.00$ 10,000.00$ 14 SF 400 10.00$ 4,000.00$ 15 LF 150 100.00$ 15,000.00$ 16 SY 460 20.00$ 9,200.00$ 17 SY 3,025 30.00$ 90,750.00$ 18 LSUM 1 40,000.00$ 40,000.00$ 19 LSUM 1 25,000.00$ 25,000.00$ 20 SY 375 45.00$ 16,875.00$ 21 SY 750 45.00$ 33,750.00$ 22 SY 2,275 60.00$ 136,500.00$ 23 SY 7,500 12.00$ 90,000.00$ 24 LSUM 1 110,000.00$ 110,000.00$ 25 LSUM 1 100,000.00$ 100,000.00$ 26 LSUM 1 50,000.00$ 50,000.00$ TOTAL 1,765,000.00$ 20% CONTINGENCY 353,000.00$ 2,118,000.00$ 2,478,000.00$ PHASE I ENGINEERING (8%)198,240.00$ PHASE II ENGINEERING (8%)198,240.00$ PHASE III ENGINEERING (10%)247,800.00$ TOTAL PRELIMINARY COST ESTIMATE 3,122,280.00$ ESTIMATED FEDERAL SHARE 2,193,030.00$ ESTIMATED CITY SHARE 929,250.00$ 52 Wheeler Road, Sugar Grove, IL 60554 Tel: 630.466.6700 Fax: 630.466.6701 www.eeiweb.com TOTAL ESTIMATED CONSTRUCTION COSTS Traffic Control and Protection Restoration Partial Depth Patching YO2333-C JHS November 10, 2023 Kennedy Road Improvements - Emerald Ln to Freedom Dr Hot-Mix Asphalt Surface Removal - Butt Joint Geotechnical Fabric for Ground Stabilization Perimeter Erosion Barrier ITEM Earth Excavation Bituminous Materials (Tack Coat) Removal and Disposal of Unsuitable Material Aggregage Subgrade Improvement, 12" Aggregate Subgrade Improvement TOTAL ESTIMATE PRELIMINARY CONSTRUCTION COST WITH INFLATION (4%) (2028) Aggregate Shoulders, Type B 4" Hot-Mix Asphalt Surface Removal, 3" Hot-Mix Asphalt Binder Course, IL-19.0, N70 Portland Cement Concrete Sidewalk, 5 Inch Sidewalk Removal Combination Concrete Curb and Gutter Removal and Replacement Pavement Removal Polymerized Hot-Mix Asphalt Binder Course, IL-4.75, N50 Hot-Mix Asphalt Surface Course, IL-9.5, Mix "D", N70 Thermoplastic Pavement Markings Hot-Mix Asphalt Bike Path Removal and Replacement Hot-Mix Asphalt Driveway Removal and Replacement Drainage Improvements Traffic Staging Mobilization G:\Public\Yorkville\2023\YO2333-C 2023 KKCOM Call for Projects\Meetings\Kennedy Road Improvements - Preliminary Cost Estimate KENNEDYG R A N D E B RIS T O L RID G E RICKARDROUTE 34MCLELLANALDENOAKCANNONBALL MATLOCKB E R R Y W O O D JETEROLD GLORY LIL A C JUSTICEL E W I S LIL LIA N SUNSETPLUMROODHUNT CRYDERS E E L E Y E M E R A L D E D Y T H E ROYAL OAKS SLATEA N N A MA R I A CHARLESCROSSBURRRUBYS Q UIR E A M ERIC A N CRANSTONELLSWORTHLEHMANSOUTH NORTH HENNINGCONSTI TUTIONDIVISIONHOBBSF R E E D O M P A R K W AYGROVE LYNCLIFFD R IV E W A Y VIOLETLYMANREHBEHNLAKEVIEW PATRIOTD AVID B R I S T O L GRANDE TRAILDIVISIONDRIVEWAYDRIVEWAY Copyright nearmap 2015 Engineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700 KENNEDY RDLOCATION MAPwww.eeiweb.com DATE DATE: PROJECT NO.: FILE: PATH: BY: NOVEMBER 2023 YO2333 YO2333 Kennedy Rd.MXD H:\GIS\PUBLIC\YORKVILLE\2023\ MJT NO.REVISIONS ³United City of Yorkville 651 Prairie Pointe Dr.York ville, IL 6 0560 www.yorkville.il.us 1,400 0700 Feet Legend Project Limits 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 Consent Agenda #3 Tracking Number PW 2023-87 2023 Road to Better Roads Program - MFT City Council – November 28, 2023 PW – 11/21/23 Moved forward to CC consent agenda. PW 2023-87 Majority Recommendation to Approve Request for Change in Plans and Final Payment Estimate Brad Sanderson Engineering Name Department Recommendation to Approve Request for Change in Plans and Final Payment Estimate The 2023 Road to Better Roads Program was awarded to D. Construction 1488 S. Broadway Coal City, IL 60416 at total awarded value of $1,197,204.31. The project is now complete and accepted. The project came in $22,229.78 under budget for a Final Construction Cost of $1,174,974.53. Due to the use of Motor Fuel Tax Funds, the Request for Change in plans and Engineer’s Final Payment Estimate needs to be approved by IDOT before final payment can be made. We recommend that the City approve the Request for Change in Plans and Engineer’s Final Payment Estimate. If you have any questions or require additional information, please let us know. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Rob Fredrickson, Finance Director Jori Behland, City Clerk Date: November 8, 2023 Subject: 2023 Road to Better Roads - MFT Request for Approval of Change of Plans BLR 13210 (Rev. 10/20/23)Page 1 of 3Completed11/08/23 Local Public Agency United City of Yorkville County Kendall Route Various Local Roads Section Number 23-00000-00-GM Request Number 1 Final Contractor D. Construction Inc. Address 1488 S. Broadway City Coal City State IL Zip Code 60416 Date 11/06/23 I recommend that this Deduction be made The estimated quantities are shown below and the contractor agrees to furnish the materials and do the work at the unit prices. from the above contract. Item Description Unit of Measure Quantity Unit Price Addition (A) or Deduction (D) Total Addition Total Deduction -Supplemental Watering Unit 10 $220.0000 D $0.0000 $2,200.0000 -Bituminous Materials (Tack Coat)Pound 18982 $0.0100 D $0.0000 $189.8200 -Hot-Mix Asphalt Surface Removal - Butt Joint Sq Yd 55 $0.0100 D $0.0000 $0.5500 -Hot-Mix Asphalt Binder Course, IL-9.5, N50 Ton 161 $76.0000 D $0.0000 $12,236.0000 -Hot-Mix Asphalt Surface Course, IL-9.5, Mix "D", N50 Ton 49 $76.5000 D $0.0000 $3,748.5000 -Sidewalk Removal Sq Ft 1155 $2.7500 A $3,176.2500 $0.0000 -Portland Cement Concrete Sidewalk, 5 Inch Sq Ft 1319 $9.3500 A $12,332.6500 $0.0000 -Detectable Warnings Sq Ft 35 $35.2000 A $1,232.0000 $0.0000 -Combination Concrete Curb and Gutter Removal and Replacement Foot 124 $44.0000 A $5,456.0000 $0.0000 -Hot-Mix Asphalt Surface Removal, Variable Depth Sq Yd 196 $2.5000 D $0.0000 $490.0000 -Hot-Mix Asphalt Surface Removal, 3"Sq Yd 298 $2.7500 D $0.0000 $819.5000 -Partial Depth Patching (Special)Sq Yd 427 $45.0000 D $0.0000 $19,215.0000 -Routing and Sealing Cracks Foot 405 $0.6400 D $0.0000 $259.2000 -Manholes To Be Adjusted Each 1 $800.0000 D $0.0000 $800.0000 -Inlets To Be Adjusted Each 14 $440.0000 A $6,160.0000 $0.0000 -Sanitary Manholes To Be Adjusted Each 1 $880.0000 D $0.0000 $880.0000 -Type 3 Frame and Grate Each 1 $550.0000 A $550.0000 $0.0000 -Thermoplastic Pavement Marking - Letters & Symbols Sq Ft 347 $6.0500 D $0.0000 $2,099.3500 -Thermoplastic Pavement Marking - Line 4"Foot 2157 $0.6600 D $0.0000 $1,423.6200 -Thermoplastic Pavement Marking - Line 6"Foot 506 $0.9900 A $500.9400 $0.0000 -Thermoplastic Pavement Marking - Line 8"Foot 1238 $1.3800 D $0.0000 $1,708.4400 BLR 13210 (Rev. 10/20/23)Page 2 of 3Completed11/08/23 Item Description Unit of Measure Quantity Unit Price Addition (A) or Deduction (D) Total Addition Total Deduction -Thermoplastic Pavement Marking - Line 12"Foot 474 $3.0300 D $0.0000 $1,436.2200 -Thermoplastic Pavement Marking - Line 24"Foot 120 $5.5000 D $0.0000 $660.0000 -Modified Urethane Pavement Marking - Letters & Symbols Sq Ft 11 $5.9400 A $65.3400 $0.0000 -Modified Urethane Pavement Marking - Line 4"Foot 102 $1.2700 A $129.5400 $0.0000 -Modified Urethane Pavement Marking - Line 6"Foot 2004 $1.8700 A $3,747.4800 $0.0000 -Modified Urethane Pavement Marking - Line 12"Foot 155 $2.9700 D $0.0000 $460.3500 -Modified Urethane Pavement Marking - Line 24"Foot 53 $5.9400 A $314.8200 $0.0000 -Temporary Pavement Marking - Line 4"Foot 297 $3.0000 D $0.0000 $891.0000 -Temporary Pavement Marking Removal Sq Ft 100 $5.0000 D $0.0000 $500.0000 -Aggregate Surface Removal, 4"Sq Yd 133 $10.0000 D $0.0000 $1,330.0000 -Preparation of Base Sq Yd 580 $2.0000 D $0.0000 $1,160.0000 -Sodding, Special Sq Yd 271 $16.2500 A $4,403.7500 $0.0000 -Hot-Mix Asphalt Driveway Removal and Replacement Sq Yd 18 $57.0000 D $0.0000 $1,026.0000 -Recessed Reflective Pavement Marker Each 90 $71.5000 D $0.0000 $6,435.0000 -Raised Reflective Pavement Marker Removal Each 9 $10.0000 D $0.0000 $90.0000 -Emulsified Maltene-Based Rejuvenator Sq Yd 76 $2.0000 D $0.0000 $152.0000 -Crack Routing (Pavement)Foot 150 $0.0300 D $0.0000 $4.5000 -Crack Filling Pound 50 $1.6700 D $0.0000 $83.5000 Total Changes $38,068.77 $60,298.55 Add Row Total net deduction ($22,229.78)-1.86%of the contract price.which isto date Total Net Change ($22,229.78) Amount of Original Contract $1,197,204.31 Amount of Previous Change Orders $0.00 Amount of adjusted/final contract $1,174,974.53 State fully the nature and reason for the change Balance quantities based on as-built conditions. See attached for explanation of items increased or decreased over $10,000 When the net increase or decrease in the cost of the contract is $10,000.00 or more, or the time of completion is increased or decreased by 30 days or more, one of the following statements must be checked: The Local Public Agency has determined that the circumstances which necessitate this change were not reasonably foreseeable at the time the contract was signed. The Local Public Agency has determined that the change is germane to the original contract as signed. The Local Public Agency has determined that this change is in the best interest of the Local Public Agency and is authorized by law. BLR 13210 (Rev. 10/20/23)Page 3 of 3Completed11/08/23 Prepared By Christopher J. Ott Title of Preparer Project Manager Submitted/Approved BY: Local Public Agency Signature & Date Title:Mayor Approved: Illinois Department of Transportation For a Road District project County Engineer signature required. County Engineer/Superintendent of HighwaysSignature & Date Regional Engineer Signature & Date IDOT Department Use Only Received Location Received Date Additional Location? WMFT Entry By Entry Date UNITED CITY OF YORKVILLE 2023 MFT (ROADS TO BETTER ROADS PROGRAM) SECTION 23-00000-00-GM BLR 13210 SUPPLEMENT EXPLANATION OF PAY ITEM CHANGES IN EXCESS OF $10,000 HOT-MIX ASPHALT BINDER COURSE, IL-9.5., N50 (161 TONS DEDUCTED AT $76.00/TON = $12,236.00 This item was decreased based on existing field conditions and reflects actual delivered tonnages. PORTLAND CEMENT CONCRETE SIDEWALK 5 INCH (1,319 SQ FT ADDED AT $9.35/SQ FT = $12,332.65) This item was increased in quantity due to additional sidewalk deterioration that occurred between design and construction of the project. PARTIAL DEPTH PATCHING (SPECIAL) (427 SQ YD DEDUCTED AT $45.00/SQ YD = $19,215.00) This item was reduced in quantity due to existing pavement conditions not needing to be patched. Engineer's Payment EstimateBLR 13230 (Rev. 10/20/23)Page 1 of 4Completed11/08/23Local Public AgencyUnited City of YorkvilleCountyKendallRoute(s) (Street/Road)Various Local RoadsSection Number23-00000-00-GMEstimate 5FinalPayable to NameD. Construction Inc.Address1488 S. Broadway Coal City, IL 60416Date From11/06/23Date To11/24/23Unit ofAwardedApproved Change in PlansCompleted to DatePay ItemsMeas.QuantityValuesAddedDeductedQuantityUnit PriceValueSupplemental WateringUnit10 $2,200.00100 $220.0000 Bituminous Materials (Tack Coat)Pound28946 $289.46189829964 $0.0100 $99.6400Hot-Mix Asphalt Surface Removal - Butt JointSq Yd413 $4.13 55358 $0.0100 $3.5800Hot-Mix Asphalt Binder Course, IL-9.5, N50Ton3556 $270,256.00 1613395 $76.0000 $258,020.0000 Hot-Mix Asphalt Surface Course, IL-9.5, Mix "D", N50Ton3686 $281,979.00 493637 $76.5000 $278,230.5000 Sidewalk RemovalSq Ft5500 $15,125.00 11556655 $2.7500 $18,301.2500Portland Cement Concrete Sidewalk, 5 InchSq Ft5500 $51,425.00 13196819 $9.3500 $63,757.6500Detectable WarningsSq Ft332 $11,686.40 35367 $35.2000 $12,918.4000Combination Concrete Curb and Gutter Removal and ReplacementFoot2010 $88,440.00 1242134 $44.0000 $93,896.0000Hot-Mix Asphalt Surface Removal, Variable DepthSq Yd32982 $82,455.00 19632786 $2.5000 $81,965.0000Hot-Mix Asphalt Surface Removal, 3"Sq Yd9306 $25,591.50 2989008 $2.7500 $24,772.0000Partial Depth Patching (Special)Sq Yd427 $19,215.00 4270 $45.0000Routing and Sealing CracksFoot19683 $12,597.12 40519278 $0.6400 $12,337.9200Manholes To Be AdjustedEach4 $3,200.0013 $800.0000 $2,400.0000 Inlets To Be AdjustedEach47 $20,680.00 1461 $440.0000 $26,840.0000 BLR 13230 (Rev. 10/20/23)Page 2 of 4Completed11/08/23Local Public AgencyUnited City of YorkvilleCountyKendallRoute(s) (Street/Road)Various Local RoadsSection Number23-00000-00-GMPay ItemsMeas.QuantityValuesAddedDeductedQuantityUnit PriceValueSanitary Manholes To Be AdjustedEach1 $880.0010 $880.0000 Type 1 Frame, Open LidEach4 $2,200.004 $550.0000 $2,200.0000 Type 3 Frame and GrateEach1 $550.0012 $550.0000 $1,100.0000 Thermoplastic Pavement Marking - Letters & SymbolsSq Ft1307 $7,907.35347960 $6.0500 $5,808.0000 Thermoplastic Pavement Marking - Line 4"Foot27168 $17,930.88 215725011 $0.6600 $16,507.2600Thermoplastic Pavement Marking - Line 6"Foot2266 $2,243.345062772 $0.9900 $2,744.2800 Thermoplastic Pavement Marking - Line 8"Foot2988 $4,123.4412381750 $1.3800 $2,415.0000 Thermoplastic Pavement Marking - Line 12"Foot1093 $3,311.79474619 $3.0300 $1,875.5700 Thermoplastic Pavement Marking - Line 24"Foot458 $2,519.00120338 $5.5000 $1,859.0000 Modified Urethane Pavement Marking - Letters & SymbolsSq Ft273 $1,621.6211284 $5.9400 $1,686.9600 Modified Urethane Pavement Marking - Line 4"Foot2792 $3,545.841022894 $1.2700 $3,675.3800 Modified Urethane Pavement Marking - Line 6"Foot4120 $7,704.4020046124 $1.8700 $11,451.8800Modified Urethane Pavement Marking - Line 12"Foot3183 $9,453.511553028 $2.9700 $8,993.1600 Modified Urethane Pavement Marking - Line 24"Foot737 $4,377.7853790 $5.9400 $4,692.6000 Temporary Pavement Marking - Line 4"Foot500 $1,500.00297203 $3.0000 $609.0000 Temporary Pavement Marking, RemovalSq Ft168 $840.0010068 $5.0000 $340.0000 Aggregate Surface Removal, 4"Sq Yd580 $5,800.00133447 $10.0000 $4,470.0000 BLR 13230 (Rev. 10/20/23)Page 3 of 4Completed11/08/23Local Public AgencyUnited City of YorkvilleCountyKendallRoute(s) (Street/Road)Various Local RoadsSection Number23-00000-00-GMPreparation of BaseSq Yd580 $1,160.005800 $2.0000Sodding, SpecialSq Yd1151 $18,703.75 2711422 $16.2500 $23,107.5000Hot-Mix Asphalt Driveway Removal and ReplacementSq Yd117 $6,669.001899 $57.0000 $5,643.0000 Recessed Reflective Pavement MarkerEach90 $6,435.00900 $71.5000Raised Reflective Pavement Marker RemovalEach90 $900.00981 $10.0000 $810.0000 Traffic Control and Protection, (Special)L Sum1 $15,000.00 1 $15,000.0000 $15,000.0000Emulsified Maltene-Based RejuvenatorSq Yd75742 $151,484.00 7675666 $2.0000 $151,332.0000 Crack Routing (Pavement)Foot60000 $1,800.0015059850 $0.0300 $1,795.5000 Crack FillingPound20000 $33,400.00 5019950 $1.6700 $33,316.5000Total $1,197,204.31Total $1,174,974.53Miscellaneous Extras and CreditsValuesTotal Miscellaneous Extras and CreditsTotal Value of Completed Work $1,174,974.53Deduct Retainage $0.00 Balance Due of Completed Work $1,174,974.53Miscellaneous DebitsValuesTotal Miscellaneous DebitsNet Cost of Section $1,174,974.53Previous Payments $1,145,612.55Net Amount Due $29,361.98 The LPA is under agreements of understanding and has completed the required paperwork and documentation, with submissions made per the agreement. The Local Public Agency (LPA) certifies that the above pay estimate quantities do not require submission to the Department of Transportation of a Change in Plans (BLR 13210).The LPA certifies that a Change in Plans (BLR 13210) has been submitted to, and approved by the Department of Transportation as required for the above quantities. BLR 13230 (Rev. 10/20/23)Page 4 of 4Completed11/08/23Local Public AgencyUnited City of YorkvilleCountyKendallRoute(s) (Street/Road)Various Local RoadsSection Number23-00000-00-GMResident Engineer Signature & DateLocal Agency Signature & DatePrepared byChristopher J. OttTitleProject ManagerApprovedRegional Engineer Signature & DateReceived Location Received DateAdditional Location?WMFT Entry ByEntry DateIDOT Department Use Only 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 Mayor’s Report #1 Tracking Number CC 2023-58 Tax Levy – Approval City Council – November 28, 2023 CC – 11/14/23 Public Hearing - Tax Levy CC 2023-58 Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of the 2023 tax levy ordinance and resolution instructing the County to levy the City and Library separately. Background As you may recall, in anticipation of the County revising the City’s new construction EAV projection, staff intentionally augmented this figure for the purposes of the tax levy estimate by ~$2.6 million (+10% - from $26.2M to $28.8M), in order to ensure that the City was able to capture every new construction dollar available under the tax cap (Exhibit A-1). As expected, earlier this month staff received an updated report from the County regarding estimated new construction EAV. After only increasing by 2.97% last year, this year’s revised new construction EAV estimate exceeded initial expectations, increasing by 13.6% (+ $3,571,473) – from $26,204,611 to $29,776,084. This updated EAV figure would generate an additional $5,314 in new construction incremental property taxes over the original estimated amount of $147,497, for a revised total of $152,811. However, since the updated new construction EAV amount of $29.776M exceeds the new construction EAV ($28.83M) amount used for the setting of the tax levy estimate (which sets the maximum amount that can be levied), the City will be required to forgo the additional new construction increment of $5,314; though it should be noted that the City would have forgone almost four times that amount ($19,194) had staff not increased the initial August new construction EAV estimate by 10%. Moreover, staff believes that the bulk of the new construction EAV increment loss will be made up by revenue recapture amounts, which totaled $4,170 for the 2022 levy (current year). As you may recall, revenue recapture amounts were first implemented in the 2021 levy year (P.A. 102-0519), whereby the County is required to adjust the City’s and Library’s extension amounts in order to recapture prior year property tax amounts lost to Property Tax Appeal Board (PTAB) reductions, Circuit Court orders in assessment cases and error certificates resulting from assessment mistakes. Based on the direction given to staff at previous Council meetings, the attached ordinance proposes increasing the City’s levy by new construction (which generates an estimated increment of $147,497) and NOTHING MORE, resulting in a total PTELL amount of $5,073,005 – allocated between the City ($3,880,669) and Library ($1,192,336), as shown on Exhibit A-2 of the attached levy funding scenarios. Memorandum To: City Council From: Rob Fredrickson, Finance Director Date: November 20, 2023 Subject: 2023 Tax Levy Approval The overall levy can be further itemized into sublevies as identified below:  $984,744 for General Corporate purposes  $1,269,660 for Police Department operations  $150,000 for payroll related FICA (i.e., Social Security) payments in the upcoming fiscal year  $1,386,265 – City’s contribution to the Yorkville Police Pension Fund  $90,000 – for audit, liability insurance and school crossing guard expenditures in FY 2025  $1,192,336 for Library operations This represents an increase of 3.95% ($147,497 – new construction increment only) for the City’s portion of the levy and includes the full funding of the actuarial determined contribution (ADC) amount for the Police Pension Fund of $1,386,265. The levy amount for Library operations was formally approved by their Board on October 9th, in the amount $1,192,336, which is an increase of $286,549 (31.6%) over the prior year extension. The Library has chosen to levy at their maximum rate of $0.15 per $100 of EAV in order to capture every dollar possible under the tax cap. Nonetheless, once PTELL is applied to the Library (assuming Council continues with the past practice of instructing the County to levy the City and Library separately per the attached resolution), the actual amount received should be right around $985,000, as shown in levy Exhibit B-2. In addition to the attached levy ordinance, staff is also recommending that Council approve a resolution instructing the County to levy the City and Library separately. This “levels the playing field”, so to speak, allowing for both entities to be held to the same rules when it comes to growth and has been the City’s past practice over the last six levy cycles. Homeowner Impact The property tax bill lists the City and the Library as two distinct itemized charges. Assuming the City levies for new construction increment only (Exhibit A-2), the City’s (capped and uncapped) estimated levy extension is projected to increase by 3.95% for the 2023 levy year (payable in 2024). The Library (capped and uncapped) levy is projected to be 8.58% higher (Exhibit B-2) than the 2022 levy year extension (payable currently in 2023). As of November 13th, overall EAV for the City is estimated at $793.5 million, which is a $98.5 million (14.2%) increase over the prior year amount of $695.0 million. However, approximately 30% of this increase is attributable to new construction, which is currently estimated at $29.8 million. When adjusting for new construction, EAV of existing property is projected to increase by ~10.0%; however, this inflationary increase in EAV should be mitigated by a similar reduction in the City’s estimated property tax rate, which is currently expected to decline by 9.0%, from $0.53711 per $100 of EAV to $0.48903 per $100 of EAV. Based on the information presented above, the amount that each property owner pays to the City and the Library should be relatively the same as the prior year’s tax bill, assuming their individual property’s EAV increases at a rate similar to overall EAV, adjusted for new construction. Recommendation Staff recommends approval of the attached levy ordinance (as itemized in Exhibit A-2) and resolution. Exhibits A-2, B-2 and C-2 have been updated to reflect the most recent EAV estimate of $793.5M (as of Nov 13th) and the corresponding projected tax rates for the City and Library. All other levy figures remain unchanged from what has been presented previously. Ordinance No. 2023- Page 1 STATE OF ILLINOIS ) ) ss. COUNTY OF KENDALL ) Ordinance No. 2023- (2024-2025 TAX LEVY) AN ORDINANCE FOR THE LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2024 AND ENDING APRIL 30, 2025 FOR THE UNITED CITY OF YORKVILLE BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois: Section 1: That the total amount of the budget for all corporate purposes and public library purposes legally made to be collected from the tax levy of the current fiscal year is hereby ascertained to be the sum of $5,073,005. Section 2: That the sum of $5,073,005 being the total of the budget expenditures heretofore legally made and which is to be collected in part from the levy of the current fiscal year of the United City of Yorkville and further for purposes of providing for the Illinois Municipal Retirement Fund, Police Fund, Police Pension Fund, Social Security Fund, Unemployment Fund, School Crossing Guard Fund, Audit Fund, General Corporate Purpose Fund, Library Fund and Insurance for Liability purposes, as budgeted for the current fiscal year by the annual Budget Ordinance of the United City of Yorkville for the fiscal year beginning May 1, 2024, and ending April 30, 2025, as passed by the City Council of the United City of Yorkville at a legally convened meeting prior to said fiscal year, the sum of $5,073,005 is hereby levied upon all of the taxable property in the United City of Yorkville subject to taxation for the current year, the specific amounts as levied for the various funds heretofore named being included herein by being placed in separate columns under the heading “To be Raised by Tax Levy”, which appears over the same, the tax so levied being for the current fiscal year of the Ordinance No. 2023- Page 2 United City of Yorkville and for the said budget to be collected from said tax levy, the total of which has been ascertained as aforesaid and being as hereinafter set forth in Exhibit A, attached hereto and made a part hereof by this reference: Section 3: That the total amount of $5,073,005 tax levy, ascertained as aforesaid, be and the same is hereby levied and assessed on all property subject to taxation with the United City of Yorkville, according to the value of said property as the same is assessed and equalized for State and County purposes for the current year. Section 4: (a) That the item of $0.00 levied for Illinois Municipal Retirement Fund for City purposes and for Library Municipal Retirement Fund purposes is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (b) That the item of $40,000 levied for Liability Insurance is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (c) That the item of $30,000 levied for the Audit Fee is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (d) That the item of $0.00 levied for Unemployment Insurance is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (e) That the item of $1,269,660 levied for Police Protection Tax is levied in an amount not exceeding the maximum tax rate of 0.60%. (f) That the item of $1,386,265 levied for Police Pension is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (g) That $0.00 levied for Garbage is levied not exceeding the maximum tax rate of 0.20%. Ordinance No. 2023- Page 3 (h) That the item of $150,000 levied for Social Security is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (i) That the item of $20,000 levied for School Crossing Guard is not exceeding the maximum tax rate of 0.02%. (j) That the item of $984,744 levied for General Corporate is levied pursuant to Statutes of the State of Illinois not to exceed the maximum tax rate of 0.4375%. (k) That the item of $1,192,336 levied for Library is levied not exceeding the maximum tax rate of 0.15%. Section 5: That here is hereby certified to the County Clerk of Kendall County the several sums aforesaid constituting said total amount of $5,073,005 which said total amount of said United City of Yorkville requires to be raised by taxation for the current fiscal year of said city and the City Clerk is hereby ordered and directed to file with the Clerk of said County, on or before the time required by law, a certified copy of this Ordinance. Section 6: This Ordinance shall be in full force and effect immediately from and after its passage and approval according to law. Section 7: In the event any section of this Ordinance is declared invalid the remaining portion thereof shall be binding and given full effect. ADOPTED this day of , 2023, pursuant to roll call vote as follows: KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ Ordinance No. 2023- Page 4 APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this day of , 2023. Mayor Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this day of , 2023. Attest: City Clerk Ordinance No. 2023- Page 5 SUMMARY OF 2023 TAX LEVY General Corporate Tax (65 ILCS 5/8 3-1) $984,744 I.M.R.F. (40 ILCS 5/7-171) $0 Social Security (40 ILCS 5/7-171) $150,000 Police Pension (40 ILCS 5/3-125) $1,386,265 Police Protection Tax (65 ILCS 5/11-1-3) $1,269,660 Garbage (65 ILCS 5/11-1-3) $0 Audit (65 ILCS 5/11-19-4) $30,000 Liability Insurance Tax (745 ILCS 10/9-107) $40,000 School Crossing Guard (65 5/11-80-23) $20,000 Unemployment Insurance (745 ILCS 10/9-107) $0 Library (pg.4 DCCA Levy Man.) (75 ILCS 5/3-1, 5/3-4, 5/3-7) $1,192,336 CERTIFICATE Ordinance No. 2023- Page 6 The undersigned, John Purcell, Mayor of the United City of Yorkville, hereby certifies that I am the presiding officer of the United City of Yorkville, and as such presiding officer, I hereby certify that the Tax Levy Ordinance, a copy of which is appended hereto, was adopted pursuant to, and in all respects in compliance with, the provisions of Section 4-7 of the so-called “The Truth in Taxation Act”. Dated this day of , 2023. John Purcell, Mayor CERTIFICATE Ordinance No. 2023- Page 7 The undersigned, Jori Behland, City Clerk of the United City of Yorkville, hereby certifies that an announcement was made at a regular City Council meeting of the United City of Yorkville of November 14, 2023, that the 2024-2025 Tax Levy would be $5,073,005, a sum greater than 105% of the tax levy extended by the County of Kendall Clerk for the 2023-2024 Tax Levy. Jori Behland, City Clerk Ordinance No. 2023- Page 8 STATE OF KENDALL ) ) ss. COUNTY OF KENDALL ) I, Jori Behland, City Clerk of the United City of Yorkville, hereby certify the foregoing to be a true, perfect and correct copy of the Ordinance passed by the City Council at a regular meeting of the City Council on , 2023. Testimony Whereof, I have hereunto set my hand and seal this day of , 2023. Jori Behland, City Clerk TRUTH IN TAXATION CERTIFICATE OF COMPLIANCE Ordinance No. 2023- Page 9 I, the undersigned, hereby certify that I am the presiding officer of the United City of Yorkville and as such presiding officer I certify that the Levy Ordinance, a copy of which is attached, was adopted pursuant to, and in all respects in compliance with the provisions of Section 4 through 7 of the “Truth in Taxation Act”. The notice and hearing requirements of Section 6 of the Act are applicable. This certificate applies to the 2024-2025 Tax Levy. Date : , 2023 Presiding Officer: John Purcell, Mayor TRUTH IN TAXATION CERTIFICATE OF COMPLIANCE Ordinance No. 2023- Page 10 (35 ILCS 200/18-90) I, the undersigned, hereby certify that I am the presiding officer of the United City of Yorkville, and as such presiding officer I certify that the levy ordinance, a copy of which is attached, was adopted pursuant to, and in all respects in compliance with the provisions of Section 18-60 through 18-85 of the “Truth in Taxation” law. Check One of the Choices Below: □ 1) The taxing district published a notice in the newspaper and conducted a hearing meeting the requirements of the Truth in Taxation Law. □ 2) The taxing district’s aggregate levy did not exceed a 5% increase over the prior year’s extension. Therefore, a notice and a hearing were not necessary. □ 3) The proposed aggregate levy did not exceed a 5% increase over the prior year’s extension. Therefore, a hearing was not held. The adopted aggregate tax levy exceeded 5% of the prior year’s extension and a notice was published within 15 days of its adoption in accordance with the Truth in Taxation Law. □ 4) The adopted levy exceeded the amount stated in the published notice. A second notice was published within 15 days of the adoption in accordance with the Truth in Taxation Law. Date Presiding Officer John Purcell, Mayor Exhibit A UNITED CITY OF YORKVILLE 2023 TAX LEVY Amount Other To Be Raised Appropriated Sources by Tax Levy GENERAL FUND Administration SALARIES - MAYOR $ 18,000 $ 18,000 SALARIES - LIQUOR COMM 1,000 1,000 SALARIES - ALDERMAN 72,800 72,800 SALARIES - ADMINISTRATION 495,944 398,828 97,116 PART-TIME SALARIES 20,000 20,000 RETIREMENT PLAN CONTRIBUTION 33,346 33,346 FICA CONTRIBUTION 43,654 29,766 13,888 GROUP HEALTH INSURANCE 89,114 71,664 17,450 GROUP LIFE INSURANCE 558 449 109 DENTAL INSURANCE 6,835 5,497 1,338 VISION INSURANCE 936 753 183 TRAINING & CONFERENCES 17,000 17,000 TRAVEL & LODGING 10,000 10,000 COMPUTER REPLACEMENT CHARGEBACK - - PUBLISHING & ADVERTISING 5,000 5,000 PRINTING & DUPLICATING 6,000 6,000 TELECOMMUNICATIONS 35,000 35,000 FILING FEES 500 500 CODIFICATION 10,000 10,000 POSTAGE & SHIPPING 1,500 1,500 DUES & SUBSCRIPTIONS 26,200 26,200 PROFESSIONAL SERVICES 14,000 14,000 UTILITIES 45,050 45,050 RENTAL & LEASE PURCHASE 7,000 7,000 OFFICE CLEANING 11,250 11,250 OFFICE SUPPLIES 10,000 10,000 Total Administration Department $ 980,687 $ 850,603 $ 130,084 Finance SALARIES & WAGES $ 387,649 $ 311,741 $ 75,908 RETIREMENT PLAN CONTRIBUTION 26,065 26,065 FICA CONTRIBUTION 28,816 19,649 9,167 GROUP HEALTH INSURANCE 78,709 63,296 15,413 GROUP LIFE INSURANCE 434 349 85 DENTAL INSURANCE 4,639 3,731 908 Exhibit A UNITED CITY OF YORKVILLE 2023 TAX LEVY Amount Other To Be Raised Appropriated Sources by Tax Levy VISION INSURANCE 658 529 129 TRAINING & CONFERENCES 3,500 3,500 AUDITING SERVICES 30,000 - 30,000 TRAVEL & LODGING 750 750 COMPUTER REPLACEMENT CHARGEBACK 3,335 3,335 PRINTING & DUPLICATING 4,000 4,000 TELECOMMUNICATIONS 2,300 2,300 POSTAGE & SHIPPING 1,300 1,300 DUES & SUBSCRIPTIONS 1,500 1,500 PROFESSIONAL SERVICES 80,000 80,000 RENTAL & LEASE PURCHASE 4,000 4,000 OFFICE CLEANING 11,250 11,250 OFFICE SUPPLIES 2,500 2,500 Total Finance Department $ 671,405 $ 539,795 $ 131,610 Police SALARIES - POLICE OFFICERS $ 2,241,458 $ 1,486,623 $ 754,835 SALARIES - COMMAND STAFF 573,567 380,413 193,154 SALARIES - SERGEANTS 597,691 396,413 201,278 SALARIES - POLICE CLERKS 176,506 117,066 59,440 SALARIES - CROSSING GUARD 30,000 10,000 20,000 PART-TIME SALARIES 70,000 46,427 23,573 OVERTIME 111,000 73,620 37,380 RETIREMENT PLAN CONTRIBUTION 11,868 11,868 EMPLOYER CONTRIBUTION - POLICE PENSION 1,386,265 - 1,386,265 FICA CONTRIBUTION 282,882 192,888 89,994 GROUP HEALTH INSURANCE 660,847 531,442 129,405 GROUP LIFE INSURANCE 4,240 3,410 830 DENTAL INSURANCE 46,703 37,558 9,145 VISION INSURANCE 6,382 5,132 1,250 TUITION REIMBURSEMENT 12,142 12,142 POLICE COMMISSION 18,000 18,000 TRAINING & CONFERENCE 24,500 24,500 TRAINING COORDINATOR SERVICES 50,000 50,000 TRAVEL & LODGING 10,000 10,000 VEHICLE & EQUIPMENT CHARGEBACK 129,173 129,173 COMPUTER REPLACEMENT CHARGEBACK 3,216 3,216 PRINTING & DUPLICATING 5,000 5,000 Exhibit A UNITED CITY OF YORKVILLE 2023 TAX LEVY Amount Other To Be Raised Appropriated Sources by Tax Levy TELECOMMUNICATIONS 35,000 35,000 POSTAGE & SHIPPING 1,450 1,450 DUES & SUBSCRIPTIONS 12,200 12,200 PROFESSIONAL SERVICES 46,000 46,000 ADJUDICATION SERVICES 22,050 22,050 NEW WORLD & LIVE SCAN 2,000 2,000 KENDALL CO JUVE PROBATION 6,600 6,600 RENTAL & LEASE PURCHASE 8,000 8,000 OFFICE CLEANING 42,000 42,000 OUTSIDE REPAIR & MAINTENANCE 60,000 60,000 WEARING APPAREL 15,000 15,000 OFFICE SUPPLIES 4,500 4,500 OPERATING SUPPLIES 17,000 17,000 COMMUNITY SERVICES 3,000 3,000 BALLISTIC VESTS 6,450 6,450 GASOLINE 101,650 101,650 AMMUNITION 8,000 8,000 Total Police Department $ 6,842,340 $ 3,935,791 $ 2,906,549 Community Development SALARIES & WAGES $ 852,944 $ 685,923 $ 167,021 RETIREMENT PLAN CONTRIBUTION 57,351 57,351 FICA CONTRIBUTION 63,790 43,496 20,294 GROUP HEALTH INSURANCE 150,781 121,255 29,526 GROUP LIFE INSURANCE 1,071 861 210 DENTAL INSURANCE 13,477 10,838 2,639 VISION INSURANCE 1,855 1,492 363 TRAINING & CONFERENCES 7,850 7,850 TRAVEL & LODGING 7,000 7,000 VEHICLE & EQUIPMENT CHARGEBACK - - COMPUTER REPLACEMENT CHARGEBACK 3,577 3,577 PUBLISHING & ADVERTISING 2,500 2,500 PRINTING & DUPLICATING 3,000 3,000 TELECOMMUNICATIONS 7,000 7,000 POSTAGE & SHIPPING 500 500 INSPECTIONS 90,000 90,000 DUES & SUBSCRIPTIONS 3,500 3,500 PROFESSIONAL SERVICES 20,000 20,000 Exhibit A UNITED CITY OF YORKVILLE 2023 TAX LEVY Amount Other To Be Raised Appropriated Sources by Tax Levy RENTAL & LEASE PURCHASE 5,500 5,500 OFFICE CLEANING 11,250 11,250 VEHICLE MAINTENANCE SERVICES 4,725 4,725 OFFICE SUPPLIES 2,000 2,000 OPERATING SUPPLIES 11,000 11,000 GASOLINE 10,700 10,700 Total Community Development Department $ 1,331,371 $ 1,111,318 $ 220,053 Public Works - Street Operations SALARIES & WAGES $ 635,220 $ 510,833 $ 124,387 PART-TIME SALARIES 36,000 28,951 7,049 OVERTIME 30,000 24,125 5,875 RETIREMENT PLAN CONTRIBUTION 44,728 44,728 FICA CONTRIBUTION 52,357 35,700 16,657 GROUP HEALTH INSURANCE 134,167 107,895 26,272 GROUP LIFE INSURANCE 774 622 152 DENTAL INSURANCE 10,157 8,168 1,989 VISION INSURANCE 1,526 1,227 299 TRAINING & CONFERENCES 6,000 6,000 TRAVEL & LODGING 3,000 3,000 VEHICLE & EQUIPMENT CHARGEBACK 1,113,569 1,113,569 COMPUTER REPLACEMENT CHARGEBACK - - TRAFFIC SIGNAL MAINTENANCE 100,000 100,000 TELECOMMUNICATIONS 7,600 7,600 MOSQUITO CONTROL 7,404 7,404 TREE & STUMP MAINTENANCE 30,000 30,000 PROFESSIONAL SERVICES 12,000 12,000 JULIE SERVICES 4,500 4,500 RENTAL & LEASE PURCHASE 35,000 35,000 OFFICE CLEANING 1,355 1,355 VEHICLE MAINTENANCE SERVICES 80,000 80,000 WEARING APPAREL 8,000 8,000 OPERATING SUPPLIES 21,000 21,000 VEHICLE MAINTENANCE SUPPLIES 35,000 35,000 SMALL TOOLS & EQUIPMENT 15,000 15,000 REPAIR & MAINTENANCE 45,000 45,000 Exhibit A UNITED CITY OF YORKVILLE 2023 TAX LEVY Amount Other To Be Raised Appropriated Sources by Tax Levy JULIE SUPPLIES 1,200 1,200 GASOLINE 34,347 34,347 Total Public Works Streets Department $ 2,504,904 $ 2,322,224 $ 182,680 Public Works - Health & Sanitation GARBAGE SERVICES - SENIOR SUBSIDY $ 46,049 $ 46,049 GARBAGE SERVICES 1,669,200 1,669,200 LEAF PICKUP 8,382 8,382 Total PW Health & Sanitation Department $ 1,723,631 $ 1,723,631 $ - Administrative Services POLICE SPECIAL DETAIL WAGES $ 10,000 $ 10,000 UNEMPLOYMENT INSURANCE 16,000 16,000 LIABILITY INSURANCE 461,392 421,392 40,000 RETIREES - GROUP HEALTH INSURANCE 34,340 34,340 RETIREES - DENTAL INSURANCE - - RETIREES - VISION INSURANCE - - IDOR ADMINISTRATION FEE 70,277 70,277 COMPUTER REPLACEMENT CHARGEBACK - - GC HOUSING RENTAL ASSISTANCE 11,266 11,266 UTILITY TAX REBATE - - GIS CONSORTIUM SERVICES 50,000 50,000 AMUSEMENT TAX REBATE 25,500 25,500 KENCOM 243,815 196,072 47,743 INFORMATION TECHNOLOGY SERVICES 400,000 321,673 78,327 BUILDING & GROUNDS CHARGEBACK 218,320 218,320 CORPORATE COUNSEL 110,000 88,460 21,540 LITIGATION COUNSEL 100,000 80,418 19,582 PROFESSIONAL SERVICES 38,450 30,921 7,529 SPECIAL COUNSEL 35,000 28,146 6,854 ENGINEERING SERVICES 450,000 361,882 88,118 KENDALL AREA TRANSIT 29,438 29,438 CABLE CONSORTIUM FEE - - HOTEL TAX REBATE 126,000 126,000 ECONOMIC DEVELOPMENT 183,855 183,855 CITY PROPERTY TAX REBATE 1,418 1,418 SALES TAX REBATE 1,222,000 1,222,000 BUSINESS DISTRICT REBATE 607,600 607,600 Exhibit A UNITED CITY OF YORKVILLE 2023 TAX LEVY Amount Other To Be Raised Appropriated Sources by Tax Levy ADMISSIONS TAX REBATE 200,000 200,000 BAD DEBT 1,000 1,000 REIMBURSABLE REPAIRS 10,000 10,000 CONTINGENCY 75,000 75,000 TRANSFER TO CITY-WIDE CAPITAL 603,012 603,012 TRANSFER TO BUILDINGS & GROUNDS 100,170 100,170 TRANSFER TO SEWER 1,065,723 1,065,723 TRANSFER TO PARKS & RECREATION 2,440,844 2,440,844 TRANSFER TO LIBRARY OPERATIONS 31,335 31,335 Total Administrative Services Department $ 8,971,755 $ 8,662,062 $ 309,693 TOTAL GENERAL FUND $ 23,026,093 $ 19,145,424 $ 3,880,669 LIBRARY FUND Library Operations SALARIES & WAGES $ 300,000 $ 31,447 $ 268,553 PART-TIME SALARIES 200,000 20,963 179,037 RETIREMENT PLAN CONTRIBUTION 21,201 2,222 18,979 FICA CONTRIBUTION 33,917 3,555 30,362 GROUP HEALTH INSURANCE 86,456 9,062 77,394 GROUP LIFE INSURANCE 554 58 496 DENTAL INSURANCE 6,835 716 6,119 VISION INSURANCE 940 99 841 UNEMPLOYMENT INSURANCE 1,250 131 1,119 LIABILITY INSURANCE 30,085 3,153 26,932 ADMINISTRATIVE CHARGEBACK 15,000 1,572 13,428 TRAINING & CONFERENCES 3,000 314 2,686 TRAVEL & LODGING 1,500 157 1,343 PUBLISHING & ADVERTISING 2,500 262 2,238 TELECOMMUNICATIONS 8,000 839 7,161 POSTAGE & SHIPPING 1,000 105 895 BUILDING & GROUND CHARGEBACK 7,486 785 6,701 DUES & SUBSCRIPTIONS 18,000 1,887 16,113 PROFESSIONAL SERVICES 33,500 3,511 29,989 LEGAL SERVICES 3,000 314 2,686 AUTOMATION 25,000 2,620 22,380 Exhibit A UNITED CITY OF YORKVILLE 2023 TAX LEVY Amount Other To Be Raised Appropriated Sources by Tax Levy UTILITIES 24,719 2,591 22,128 OFFICE CLEANING 75,000 7,861 67,139 OUTSIDE REPAIR & MAINTENANCE 300,000 31,444 268,556 PAYING AGENT FEES 1,700 178 1,522 OFFICE SUPPLIES 8,000 839 7,161 LIBRARY OPERATING SUPPLIES 4,000 419 3,581 CUSTODIAL SUPPLIES 7,000 734 6,266 COMPUTER EQUIPMENT & SOFTWARE 3,000 314 2,686 LIBRARY PROGRAMMING 2,000 210 1,790 EMPLOYEE RECOGNITION 300 31 269 AUDIO BOOKS 3,500 367 3,133 COMPACT DISCS & OTHER MUSIC 500 52 448 DVD'S 3,000 314 2,686 BOOKS 100,000 10,481 89,519 TOTAL LIBRARY FUND $ 1,331,943 $ 139,607 $ 1,192,336 Exhibit A UNITED CITY OF YORKVILLE 2023 TAX LEVY RECAPITULATION BY FUND Amount Other To Be Raised Appropriated Sources by Tax Levy GENERAL FUND Administration Department $ 980,687 $ 850,603 $ 130,084 Finance Department 671,405 539,795 131,610 Police Department 6,842,340 3,935,791 2,906,549 Community Development Department 1,331,371 1,111,318 220,053 Public Works Streets & Sanitation Department 4,228,535 4,045,855 182,680 Administrative Services Department 8,971,755 8,662,062 309,693 TOTAL GENERAL FUND $ 23,026,093 $ 19,145,424 $ 3,880,669 LIBRARY FUND Library Operations Department $ 1,331,943 $ 139,607 $ 1,192,336 TOTAL LIBRARY FUND $ 1,331,943 $ 139,607 $ 1,192,336 GRAND TOTAL $ 24,358,036 $ 19,285,031 $ 5,073,005 TAX LEVY SUMMARY General Corporate Purpose Fund Levy $ 984,744 IMRF Fund Levy - Social Security Fund Levy 150,000 Police Pension Fund Levy 1,386,265 Police Protection Fund Levy 1,269,660 Garbage Fund Levy - Audit Fund Levy 30,000 Liability Insurance Fund Levy 40,000 School Crossing Guard Fund Levy 20,000 Unemployment Insurance Fund Levy - Library Fund Levy 1,192,336 $ 5,073,005 Resolution No. 2023-____ Page 1 Resolution No. 2023- A RESOLUTION OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS REQUESTING SEPARATE LIMITING RATES FOR ALL CITY FUNDS WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”) is a duly organized and validly existing non home-rule municipality pursuant to the Illinois Constitution of 1970 and the laws of this State and as such is subject to the Property Tax Extension Limited Law (“PTELL”) (35 ILCS 200/18-185 et seq.); and, WHEREAS, PTELL provides at Section 18-195: “Upon written request of the corporate authority of a village, the county clerk shall calculate separate limiting rates for the library funds and for the aggregate of the other village funds in order to reduce the funds as may be required under provisions of this Law. In calculating the limiting rate for the library, the county clerk shall use only the part of the aggregate extension base applicable to the library, and for any rate increase or decrease factor under Section 18-230 the county clerk shall use only any new rate or rate increase applicable to the library funds and the part of the rate applicable to the library in determining factors under that Section. The county clerk shall calculate the limiting rate for all other village funds using only the part of the aggregate extension base not applicable to the library, and for any rate increase or decrease factor under Section 18-230 the county clerk shall use only any new rate or rate increase not applicable to the library funds and the part of the rate not applicable to the library in determining factors under that Section. If the county clerk is required to reduce the aggregate extension of the library portion of the levy, the county clerk shall proportionally reduce the extension for each library fund unless otherwise requested by the library board. If the county clerk is required to reduce the aggregate extension of the portion of the levy not applicable to the library, the county clerk shall proportionally reduce the extension for each fund not applicable to the library unless otherwise requested by the village. and, WHEREAS, the Mayor and City Council (the “Corporate Authorities”) desire to request the County Clerk of Kendall County to calculate separate limiting rates for the library funds and for the aggregate of all other City funds in its annual tax levy in order to reduce its funds as may be required by PTELL as hereinafter set forth. Resolution No. 2023-____ Page 2 NOW, THEREFORE, BE IT RESOLVED, by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, hereby authorizes the City Administrator to request that the County Clerk of Kendall County calculate separate limiting rates for the library funds and for all other City funds in order to reduce its funds as may be required by PTELL in connection with the City’s 2023 tax levy. BE IT FURTHER RESOLVED that this Resolution shall be in full force and effect from and after its passage and approval as provided by law. PASSED by the Mayor and City Council of the ___________, Illinois, this ____ day of ______________________, 2023. KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ APPROVED: __________________________________ Mayor Attest: ___________________________________ City Clerk Updated Nov 2023 2021 Rate Setting EAV % Change over Prior Yr EAV 2022 Rate Setting EAV % Change over Prior Yr EAV 2023 Estimated EAV % Change over Prior Yr EAV $ Change Farm 3,524,082$ 4.88%Farm 3,936,704$ 11.71%Farm 3,655,427$ -7.14%(281,277)$ Residential 524,668,429 8.40%Residential 594,475,190 13.30%Residential 686,961,673 15.56%92,486,483 Commercial 79,815,145 0.21%Commercial 80,620,321 1.01%Commercial 86,282,356 7.02%5,662,035 Industrial 15,512,284 -0.48%Industrial 15,925,318 2.66%Industrial 16,557,914 3.97%632,596 State Railroad 77,628 2.33%State Railroad 90,328 16.36%State Railroad 90,328 0.00%- Total 623,597,568$ 7.02%Total 695,047,861$ 11.46%Total 793,547,698$ 14.17%98,499,837$ 2021 2021 2021 2022 2022 2022 2023 2023 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.15791 984,681$ 984,723$ 0.14168 984,723$ 984,744$ 0.12409 984,744$ 0.00%0$ Bonds & Interest 0.00000 - - 0.00000 - - 0.00000 - -- IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - -- Police Protection 0.15963 995,406 995,449 0.16249 1,129,316 1,129,383 0.16000 1,269,660 12.42%140,277 Police Pension 0.21405 1,334,771 1,334,811 0.19839 1,378,837 1,378,905 0.17469 1,386,265 0.53%7,360 Audit 0.00482 30,000 30,057 0.00432 30,000 30,026 0.00378 30,000 -0.09%(26) Liability Insurance 0.00642 40,000 40,035 0.00576 40,000 40,035 0.00504 40,000 -0.09%(35) Social Security 0.02406 150,000 150,038 0.02159 150,000 150,061 0.01890 150,000 -0.04%(61) School Crossing Guard 0.00321 20,000 20,017 0.00288 20,000 20,017 0.00252 20,000 -0.09%(17) Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - 0.00%- Subtotal City (PTELL)0.57010 3,554,858$ 3,555,130$ 0.53711 3,732,876$ 3,733,172$ 0.48903 3,880,669$ 3.95%147,497 Revenue Recapture 0.00090 - 5,612 0.00060 - 4,170 0.00000 - -(4,170) Total City 0.57100 3,554,858$ 3,560,742$ 0.53771 3,732,876$ 3,737,342$ 0.48903 3,880,669$ 3.84%143,327 Library Operations 0.13146 934,994$ 819,781$ 0.13032 1,041,921$ 905,786$ 0.15025 1,192,336$ 31.64%286,549$ Library Bonds & Interest 0.13588 847,313 847,344 0.12471 866,750 866,794 0.10888 864,000 -0.32%(2,794) Revenue Recapture 0.00043 - 2,681 0.00029 - 2,016 0.00000 - -(2,016) Total Library 0.26777 1,782,307$ 1,669,807$ 0.25532 1,908,671$ 1,774,596$ 0.25913 2,056,336$ 15.88%281,739 Total City (PTELL & Non-PTELL)0.83877 5,337,165$ 5,230,549$ 0.79303 5,641,547$ 5,511,938$ 0.74816 5,937,005$ 7.71%425,067$ less Bonds & Interest / Rev Recapture 0.13721 847,313 855,638 0.12560 866,750 872,980 0.10888 864,000 -1.03%(8,980) P-TELL Totals 0.70156 4,489,852$ 4,374,911$ 0.66743 4,774,797$ 4,638,958$ 0.63928 5,073,005$ 9.36%434,047$ 2023 Tax Levy - Public Hearing & Recommended Levy ** (Based on new construction EAV estimate of $28,825,072) ** (Limiting Rate Applied to City) Exhibit A -2 1 2023 % Change over $ Change over 2021 Requested 2021 Extended 2022 Requested 2022 Extended Levy Request Prior Yr Ext.Prior Yr Ext. City 2,220,087$ 2,225,932$ City 2,354,039$ 2,358,436$ City 2,494,404$ 5.77%135,968$ Library 934,994 822,463 Library 1,041,921 907,802 Library 1,192,336 31.34%284,534 Police Pension 1,334,771 1,334,811 Police Pension 1,378,837 1,378,905 Police Pension 1,386,265 0.53%7,360 City Debt Service - - City Debt Service - - City Debt Service - - - Library Debt Service 847,313 847,344 Library Debt Service 866,750 866,794 Library Debt Service 864,000 -0.32%(2,794) Total 5,337,165$ 5,230,549$ Total 5,641,547$ 5,511,938$ Total 5,937,005$ 7.71%425,067$ less B&I / Rev Recapture 847,313 855,638 less B&I / Rev Recapture 866,750 872,980 less B&I / Rev Recapture 864,000 -1.03%(8,980) PTELL Subtotal 4,489,852$ 4,374,911$ PTELL Subtotal 4,774,797$ 4,638,958$ PTELL Subtotal 5,073,005$ 9.36%434,047$ City (excluding D/S & Rev Rec)3,554,858$ 3,555,130$ City (excluding D/S & Rev Rec)3,732,876$ 3,733,172$ City (excluding D/S & Rev Rec)3,880,669$ 3.95%147,497$ Lib (excluding D/S & Rev Rec)934,994 819,781 Lib (excluding D/S & Rev Rec)1,041,921 905,786 Lib (excluding D/S & Rev Rec)1,192,336 31.64%286,549 2023 Tax Levy - Public Hearing & Recommended Levy (Limiting Rate Applied to City) 2 Updated Nov 2023 2021 Rate Setting EAV % Change over Prior Yr EAV 2022 Rate Setting EAV % Change over Prior Yr EAV 2023 Estimated EAV % Change over Prior Yr EAV $ Change Farm 3,524,082$ 4.88%Farm 3,936,704$ 11.71%Farm 3,655,427$ -7.14%(281,277)$ Residential 524,668,429 8.40%Residential 594,475,190 13.30%Residential 686,961,673 15.56%92,486,483 Commercial 79,815,145 0.21%Commercial 80,620,321 1.01%Commercial 86,282,356 7.02%5,662,035 Industrial 15,512,284 -0.48%Industrial 15,925,318 2.66%Industrial 16,557,914 3.97%632,596 State Railroad 77,628 2.33%State Railroad 90,328 16.36%State Railroad 90,328 0.00%- Total 623,597,568$ 7.02%Total 695,047,861$ 11.46%Total 793,547,698$ 14.17%98,499,837$ 2021 2021 2021 2022 2022 2022 2023 2023 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.15791 984,681$ 984,723$ 0.14168 984,723$ 984,744$ 0.12409 984,744$ 0.00%0$ Bonds & Interest 0.00000 - - 0.00000 - - 0.00000 - -- IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - -- Police Protection 0.15963 995,406 995,449 0.16249 1,129,316 1,129,383 0.18177 1,442,438 27.72%313,055 Police Pension 0.21405 1,334,771 1,334,811 0.19839 1,378,837 1,378,905 0.17469 1,386,265 0.53%7,360 Audit 0.00482 30,000 30,057 0.00432 30,000 30,026 0.00378 30,000 -0.09%(26) Liability Insurance 0.00642 40,000 40,035 0.00576 40,000 40,035 0.00504 40,000 -0.09%(35) Social Security 0.02406 150,000 150,038 0.02159 150,000 150,061 0.01890 150,000 -0.04%(61) School Crossing Guard 0.00321 20,000 20,017 0.00288 20,000 20,017 0.00252 20,000 -0.09%(17) Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - 0.00%- Subtotal City (PTELL)0.57010 3,554,858$ 3,555,130$ 0.53711 3,732,876$ 3,733,172$ 0.51080 4,053,447$ 8.58%320,275 Revenue Recapture 0.00090 - 5,612 0.00060 - 4,170 0.00000 - -(4,170) Total City 0.57100 3,554,858$ 3,560,742$ 0.53771 3,732,876$ 3,737,342$ 0.51080 4,053,447$ 8.46%316,105 Library Operations 0.13146 934,994$ 819,781$ 0.13032 1,041,921$ 905,786$ 0.12394 983,517$ 8.58%77,731$ Library Bonds & Interest 0.13588 847,313 847,344 0.12471 866,750 866,794 0.10888 864,000 -0.32%(2,794) Revenue Recapture 0.00043 - 2,681 0.00029 - 2,016 0.00000 - -(2,016) Total Library 0.26777 1,782,307$ 1,669,807$ 0.25532 1,908,671$ 1,774,596$ 0.23282 1,847,517$ 4.11%72,921 Total City (PTELL & Non-PTELL)0.83877 5,337,165$ 5,230,549$ 0.79303 5,641,547$ 5,511,938$ 0.74362 5,900,964$ 7.06%389,026$ less Bonds & Interest / Rev Recapture 0.13721 847,313 855,638 0.12560 866,750 872,980 0.10888 864,000 -1.03%(8,980) P-TELL Totals 0.70156 4,489,852$ 4,374,911$ 0.66743 4,774,797$ 4,638,958$ 0.63474 5,036,964$ 8.58%398,006$ 2023 Tax Levy - Estimated CPI and New Construction Increments ** (Based on original new construction EAV estimate of $26,204,611 as of August 11, 2023) ** (Limiting Rate Applied to City & Library) Exhibit B - 2 1 2023 % Change over $ Change over 2021 Requested 2021 Extended 2022 Requested 2022 Extended Levy Request Prior Yr Ext.Prior Yr Ext. City 2,220,087$ 2,225,932$ City 2,354,039$ 2,358,436$ City 2,667,182$ 13.09%308,746$ Library 934,994 822,463 Library 1,041,921 907,802 Library 983,517 8.34%75,715 Police Pension 1,334,771 1,334,811 Police Pension 1,378,837 1,378,905 Police Pension 1,386,265 0.53%7,360 City Debt Service - - City Debt Service - - City Debt Service - - - Library Debt Service 847,313 847,344 Library Debt Service 866,750 866,794 Library Debt Service 864,000 -0.32%(2,794) Total 5,337,165$ 5,230,549$ Total 5,641,547$ 5,511,938$ Total 5,900,964$ 7.06%389,026$ less B&I / Rev Recapture 847,313 855,638 less B&I / Rev Recapture 866,750 872,980 less B&I / Rev Recapture 864,000 -1.03%(8,980) PTELL Subtotal 4,489,852$ 4,374,911$ PTELL Subtotal 4,774,797$ 4,638,958$ PTELL Subtotal 5,036,964$ 8.58%398,006$ City (excluding D/S & Rev Rec)3,554,858$ 3,555,130$ City (excluding D/S & Rev Rec)3,732,876$ 3,733,172$ City (excluding D/S & Rev Rec)4,053,447$ 8.58%320,275$ Lib (excluding D/S & Rev Rec)934,994 819,781 Lib (excluding D/S & Rev Rec)1,041,921 905,786 Lib (excluding D/S & Rev Rec)983,517 8.58%77,731 2023 Tax Levy - Estimated CPI and New Construction Increments (Limiting Rate Applied to City & Library) 2 Updated Nov 2023 2021 Rate Setting EAV % Change over Prior Yr EAV 2022 Rate Setting EAV % Change over Prior Yr EAV 2023 Estimated EAV % Change over Prior Yr EAV $ Change Farm 3,524,082$ 4.88%Farm 3,936,704$ 11.71%Farm 3,655,427$ -7.14%(281,277)$ Residential 524,668,429 8.40%Residential 594,475,190 13.30%Residential 686,961,673 15.56%92,486,483 Commercial 79,815,145 0.21%Commercial 80,620,321 1.01%Commercial 86,282,356 7.02%5,662,035 Industrial 15,512,284 -0.48%Industrial 15,925,318 2.66%Industrial 16,557,914 3.97%632,596 State Railroad 77,628 2.33%State Railroad 90,328 16.36%State Railroad 90,328 0.00%- Total 623,597,568$ 7.02%Total 695,047,861$ 11.46%Total 793,547,698$ 14.17%98,499,837$ 2021 2021 2021 2022 2022 2022 2023 2023 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.15791 984,681$ 984,723$ 0.14168 984,723$ 984,744$ 0.12409 984,744$ 0.00%0$ Bonds & Interest 0.00000 - - 0.00000 - - 0.00000 - -- IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - -- Police Protection 0.15963 995,406 995,449 0.16249 1,129,316 1,129,383 0.15825 1,255,779 11.19%126,396 Police Pension 0.21405 1,334,771 1,334,811 0.19839 1,378,837 1,378,905 0.17469 1,386,265 0.53%7,360 Audit 0.00482 30,000 30,057 0.00432 30,000 30,026 0.00378 30,000 -0.09%(26) Liability Insurance 0.00642 40,000 40,035 0.00576 40,000 40,035 0.00504 40,000 -0.09%(35) Social Security 0.02406 150,000 150,038 0.02159 150,000 150,061 0.01890 150,000 -0.04%(61) School Crossing Guard 0.00321 20,000 20,017 0.00288 20,000 20,017 0.00252 20,000 -0.09%(17) Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - 0.00%- Subtotal City (PTELL)0.57010 3,554,858$ 3,555,130$ 0.53711 3,732,876$ 3,733,172$ 0.48728 3,866,788$ 3.58%133,616 Revenue Recapture 0.00090 - 5,612 0.00060 - 4,170 0.00000 - -(4,170) Total City 0.57100 3,554,858$ 3,560,742$ 0.53771 3,732,876$ 3,737,342$ 0.48728 3,866,788$ 3.46%129,446 Library Operations 0.13146 934,994$ 819,781$ 0.13032 1,041,921$ 905,786$ 0.11823 938,228$ 3.58%32,442$ Library Bonds & Interest 0.13588 847,313 847,344 0.12471 866,750 866,794 0.10888 864,000 -0.32%(2,794) Revenue Recapture 0.00043 - 2,681 0.00029 - 2,016 0.00000 - -(2,016) Total Library 0.26777 1,782,307$ 1,669,807$ 0.25532 1,908,671$ 1,774,596$ 0.22711 1,802,228$ 1.56%27,632 Total City (PTELL & Non-PTELL)0.83877 5,337,165$ 5,230,549$ 0.79303 5,641,547$ 5,511,938$ 0.71439 5,669,016$ 2.85%157,078$ less Bonds & Interest / Rev Recapture 0.13721 847,313 855,638 0.12560 866,750 872,980 0.10888 864,000 -1.03%(8,980) P-TELL Totals 0.70156 4,489,852$ 4,374,911$ 0.66743 4,774,797$ 4,638,958$ 0.60551 4,805,016$ 3.58%166,058$ 2023 Tax Levy - Estimated New Construction Increment Only ** (Based on original new construction EAV estimate of $26,204,611 as of August 11, 2023) ** (Limiting Rate Applied to City & Library) Exhibit C - 2 1 2023 % Change over $ Change over 2021 Requested 2021 Extended 2022 Requested 2022 Extended Levy Request Prior Yr Ext.Prior Yr Ext. City 2,220,087$ 2,225,932$ City 2,354,039$ 2,358,436$ City 2,480,523$ 5.18%122,087$ Library 934,994 822,463 Library 1,041,921 907,802 Library 938,228 3.35%30,426 Police Pension 1,334,771 1,334,811 Police Pension 1,378,837 1,378,905 Police Pension 1,386,265 0.53%7,360 City Debt Service - - City Debt Service - - City Debt Service - - - Library Debt Service 847,313 847,344 Library Debt Service 866,750 866,794 Library Debt Service 864,000 -0.32%(2,794) Total 5,337,165$ 5,230,549$ Total 5,641,547$ 5,511,938$ Total 5,669,016$ 2.85%157,078$ less B&I / Rev Recapture 847,313 855,638 less B&I / Rev Recapture 866,750 872,980 less B&I / Rev Recapture 864,000 -1.03%(8,980) PTELL Subtotal 4,489,852$ 4,374,911$ PTELL Subtotal 4,774,797$ 4,638,958$ PTELL Subtotal 4,805,016$ 3.58%166,058$ City (excluding D/S & Rev Rec)3,554,858$ 3,555,130$ City (excluding D/S & Rev Rec)3,732,876$ 3,733,172$ City (excluding D/S & Rev Rec)3,866,788$ 3.58%133,616$ Lib (excluding D/S & Rev Rec)934,994 819,781 Lib (excluding D/S & Rev Rec)1,041,921 905,786 Lib (excluding D/S & Rev Rec)938,228 3.58%32,442 2023 Tax Levy - Estimated New Construction Increment Only (Limiting Rate Applied to City & Library) 2 Summary Approval of the 2023 tax levy estimate, for the purpose of publishing a public notice for an upcoming public hearing. All of the levy figures shown in this memo remain unchanged from what was presented at the September 26th Council meeting, except for the paragraphs pertaining to the City’s Police Pension Contributions on the second page. Background Each year, the first step of the tax levy process involves adopting a tax levy estimate for the purposes of holding a public hearing (if required). The estimated tax levy for the City and Library operations (capped taxes or PTELL) is $5,073,005, as shown on Exhibit A. The City’s levy request totals $3,880,669 and includes increment generated from new construction only. The Library operations levy is set at the max rate of $0.15 per $100 of EAV; however, due to the property tax extension limitation law (PTELL), staff would expect the actual Library tax levy to be lower. 2017 Tax Levy (FY 19) thru 2022 Tax Levy (FY 24 - current fiscal year) Pursuant to PTELL, two factors determine how much the City, as a non-home rule municipality, can increase its levy by each year: 1.) the equalized assessed valuation (EAV) of new construction and 2.) the year-over-year change in inflation (as measured by the Consumer Price Index or CPI). Beginning with the 2017 levy process, the City Council began to ease back into its past practice of marginally increasing the levy each year by new construction only, thus foregoing the annual inflationary increment. This practice was continued last year (2022 levy - currently being collected in FY 2024) as the City Council decided to increase the levy by estimated new construction ($177,747) only; and forfeit the inflationary increment of $177,756. As a result, most residents over the last six levy cycles should have seen the City portion of their property tax bill stay relatively the same or even decrease slightly in some years, assuming that the change in EAV of their homes was less than the overall increase in EAV for all taxable property in the City. 2023 Tax Levy (FY 25 – next fiscal year) For this year’s levy, new construction EAV is currently estimated by Kendall County at $26,204,611, which would generate additional property tax proceeds of $133,617 for the City. As shown on Exhibit D, after two consecutive years of low inflation (levy years 2015-2016), CPI returned to more of a historical norm in 2017 of 2.1%. After holding right around 2.0% in levy years 2018 through 2020, CPI fell to 1.4% in 2021, before skyrocketing to 7.0% and 6.5% (capped at 5% - lessor of 5% or CPI) in 2022 and 2023; ostensibly the result of pent-up consumer demand stemming from the pandemic, the ongoing war in Ukraine and ubiquitous increases in the general price levels (i.e., inflation) throughout the economy. The Memorandum To: City Council From: Rob Fredrickson, Finance Director Date: October 4, 2023 Subject: 2023 Tax Levy Estimate inflationary portion of the levy equates to a projected increment of $186,659, for an estimated grand total of $320,276 in additional property taxes that could be levied by the City under PTELL. Based on the information presented above, it is the recommendation of staff that the City increase its levy only by the amount of incremental property taxes generated from new construction, which is currently estimated at $133,617 (as shown on Exhibit C), for a total levy of $3,866,788. While this will result in the City not levying approximately $186,659 (CPI portion) under PTELL (which means this amount will be forgone in subsequent levy years), staff believes that this is a balanced approach as it allows the City to marginally expand its tax base with minimal impact on homeowners. Depending on how the City Council decides to levy, either including incremental property taxes from both CPI and new construction (Exhibit B) or new construction only (Exhibit C), will result in the City’s portion of the levy either increasing by approximately 8.5% (Exhibit B) or 3.5% (Exhibit C). ** Updated ** The 2023 City contribution (i.e., actuarially determined funding policy contribution) to the Yorkville Police Pension Fund is $1,386,265 (Exhibit F – page 1), as calculated by the City’s actuary, MWM Consulting Group. This amount is calculated based on the assumption of a 100% funding level by the year 2040, pursuant to the City’s pension funding policy. This amount represents a nominal increase of $7,360 (0.5%) in comparison to the 2022 contribution amount of $1,378,837. For the 2023 valuation, MWM used revised assumptions regarding mortality, disability and retirement rates, based on actual data collected by the State from experience studies conducted between 2017 and 2020. These revised assumptions, which did result in a slight increase in the City’s contribution amount, were largely offset by the recent changes made to the City’s pension funding policy; whereby annual salary assumption were changed from a flat 5% to a variable rate between 11.0% and 3.5% (as approved by City Council on August 22nd). The current funding level of the Police Pension Fund is 53.85% (as calculated by dividing the market value of assets of $15,011,047 by the accrued liability of $27,875,658), which is slightly up from last year’s funding level of 53.56%; but significantly improved from the FYE 2020 funding level of 46.2%. Fiscal Year 2023 will be the last fiscal period in which Police Pension Fund investment decisions will be made by the local pension board. In November of 2022, all Pension Fund investments (excluding cash) were transferred to the Illinois Police Officers’ Pension Investment Fund (IPOPIF), pursuant to P.A. 101- 0610. This law provided for the mandatory consolidation of the investment assets of the State’s public safety pension funds into two aggregated funds: one for police officers (Article 3) and the other for firefighters (Article 4). However, the assets and liabilities of the Yorkville Police Pension Fund remain under the ownership of the local pension board, as Fund assets will be combined for investment purposes only. The consolidation of the investment assets of all Article 3 downstate and suburban police pension plans into one statewide investment asset pool created a single trust fund with over $9.0 billion in assets as of April 30, 2023. After an unprecedented rate of return for the FYE 2021 of +28.0%, the Fund yielded a negative 4.9% (the Fund benchmark is +7.0%) in FY 2022– as a result of equity market volatility and a low interest rate environment. The FY 2023 rate of return was marginally better than the year prior, finishing at a +0.6%, as shown on the Historical Rate of Return chart on page 4 of the actuarial valuation (Exhibit F). One of the primary drivers behind the State deciding to consolidate the Downstate pension funds into one “super” fund (i.e., IPOPIF), was the expectation that this new consolidated fund would yield rates of return similar to that of the Illinois Municipal Retirement Fund (IMRF); which has typically yielded annual rates of +7% or greater. The efficacy of the new consolidated fund remains to be seen, as the Yorkville Police Pension Fund enters its first full fiscal year in which all investment decisions will be made by IPOPIF. Looking back at the last seven levy cycles, you may recall that a reoccurring policy question has been whether the City and Library levies should be combined or levied separately. In an effort to “level the playing field” by applying the same rules of property tax growth (lesser of CPI or 5%, plus new construction) to both entities, the City Council has chosen to levy the two entities separately since levy year 2016. Last year the 2022 Library Operations tax rate was capped at $0.130 per $100 of EAV, resulting in a property tax extension of $905,786 (excludes revenue recapture) for library operations. This was an increase of $86,005 (10.5%) over the 2021 levy extended amount of $819,781 (excludes revenue recapture). For the 2023 levy, staff recommends that Council continue with the practice of levying separately for the City and the Library, which is currently estimated to yield property taxes for library operations in the amount of $983,517. This amount includes both CPI ($45,289) and new construction ($32,441) increments. Based on current EAV figures, the library operations tax rate is estimated to be at $0.124 per $100 of EAV (max amount is $0.15 per $100 EAV) for the 2023 levy year, which is an increase of 8.6% ($77,731) over the 2022 extension. The levy amount for the Library is expected to be formally approved by the Board at their upcoming October 9th meeting. In addition, the Fiscal Year 2024 (2022 levy) certifications from the Kendall County Clerk are attached as Exhibit E. The first page contains all City (non-Library) taxes, and the second page contains Library taxes (operations and debt service for the 2006 & 2013 Refunding bonds). As noted last year, the 2022 levy includes revenue recapture amounts, pursuant to State Statue (P.A. 102-0519); which requires the County to adjust the City’s and Library’s extension amounts in order to recapture prior year property tax amounts lost to Property Tax Appeal Board (PTAB) reductions, Circuit Court orders in assessment cases and error certificates resulting from assessment mistakes. These revenue recapture amounts are itemized in Exhibit E for both the City and Library, in the amounts of $4,170 and $2,016, respectively. As in past levy years, all City debt service amounts are expected to be fully abated for the 2023 levy year. Materials regarding the City’s bond abatements will be presented at a future committee meeting, before being presented to the City Council for approval in either November or December. Homeowner Impact The property tax bill lists the City and the Library as two distinct itemized charges. Assuming the City levies for the new construction increment only (Exhibit C), the City’s (capped and uncapped) estimated levy extension is projected to increase by 3.5% for the 2023 levy year (payable in 2024). The Library (capped and uncapped) levy is projected to be 4.1% higher (Exhibit B) than the 2022 levy year extension (payable currently in 2023). Overall EAV for the City is currently estimated at $794.9 million, which is a $99.8 million (14.4%) increase over the prior year’s amount of $695.0 million. Approximately 26% of this increase is attributable to new construction, which is currently estimated at $26.2 million. When adjusting for new construction, EAV of existing property is projected to increase by ~10.6%; however, this inflationary increase in EAV should be assuaged by a similar reduction in the City’s estimated property tax rate which is currently expected to decline by 9.5%, from $0.54 per $100 of EAV to $0.49 per $100 of EAV. Based on the information presented above, the amount that each property owner pays to the City and the Library should be approximately the same as the prior year’s tax bill, assuming that their individual property’s EAV increases at a rate similar to overall EAV, adjusted for new construction. Recommendation The preliminary staff recommendations for aggregate levy amounts are below. City Tax Levy 2022 Levy Extension 2023 Maximum Levy (Estimate) 2023 Levy Recommended Amount City Levy (Capped) $3,733,172 $4,053,447 $3,880,669 City Bonds/Revenue Recapture(Uncapped) $4,170 N / A N / A Totals $3,737,342 $4,053,447 $3,880,669 Library Tax Levy 2022 Levy Extension 2023 Maximum Levy (Estimate) 2023 Levy Recommended Amount Library Operations (Capped) $905,786 $1,192,336 $1,192,336 Library Bonds/Revenue Recapture(Uncapped) $868,810 $864,000 $864,000 Totals $1,774,596 $2,056,336 $2,056,336 In regards to the setting of a tax levy estimate, staff recommends the approval of Exhibit A, which shows the City’s levy increasing by an augmented new construction only amount and sets the Library’s levy at their ceiling rate of $0.15 per $100 of EAV, for the purposes of setting a maximum levy amount for the public hearing. In order to capture every dollar possible generated from the new construction increment, staff has increased the County’s current new construction EAV estimate ($26,204,611) by approximately 10% ($28,825,072); which would increase projected new construction incremental property tax amounts by $13,881, from $133,617 to $147,498. Since the estimated amount of new construction is likely to be updated by the County between now and December, this would allow Council maximum flexibility to adjust the levy accordingly to ensure that the entire new construction component of the levy could be utilized, if desired. As a reminder, the tax levy estimate sets the maximum amount that the City and Library could levy, with the understanding that Council and the Library Board reserve the right to levy less than that amount should they desire to do so. Exhibit B is an estimate of how much the City could levy under PTELL (includes increases for both new construction & CPI) for a total of $316,105 in additional property tax proceeds. Exhibit C shows the new construction increment only, for both the City ($129,446) and Library ($27,632); hence foregoing the CPI increments of $186,659 (City) and $45,289 (Library), respectively, in subsequent levy years. Furthermore, staff recommends that the City instruct the County Clerk to levy separately once again for the City and the Library, so that both entities are held to the same rules when it comes to growth. A tentative timeline for the 2023 tax levy process is presented below:  September 20th (Administration Committee) - Preliminary Tax Levy Estimate - informational  September 26th (City Council) - Preliminary Tax Levy Estimate - informational  October 10th and/or 24th (City Council) - Tax Levy Estimate review and approval o Tax Levy Estimate must be adopted 20 days prior to City Council approval of levy  November 14th (City Council) – Tax Levy Public Hearing o Public Hearing Notice will be published on November 3rd o Per State Statute, the Public Hearing Notice must be published in a local paper between 14 and 7 days prior to the public hearing date  November 28th or December 12th (City Council) - Approval of the Tax Levy Ordinance o Must be filed with Kendall County before the last Tuesday in December (December 26th) 2021 Rate Setting EAV % Change over Prior Yr EAV 2022 Rate Setting EAV % Change over Prior Yr EAV 2023 Estimated EAV % Change over Prior Yr EAV $ Change Farm 3,524,082$ 4.88%Farm 3,936,704$ 11.71%Farm 4,163,860$ 5.77%227,156$ Residential 524,668,429 8.40%Residential 594,475,190 13.30%Residential 687,742,410 15.69%93,267,220 Commercial 79,815,145 0.21%Commercial 80,620,321 1.01%Commercial 86,335,951 7.09%5,715,630 Industrial 15,512,284 -0.48%Industrial 15,925,318 2.66%Industrial 16,557,914 3.97%632,596 State Railroad 77,628 2.33%State Railroad 90,328 16.36%State Railroad 90,328 0.00%- Total 623,597,568$ 7.02%Total 695,047,861$ 11.46%Total 794,890,463$ 14.36%99,842,602$ 2021 2021 2021 2022 2022 2022 2023 2023 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.15791 984,681$ 984,723$ 0.14168 984,723$ 984,744$ 0.12388 984,744$ 0.00%0$ Bonds & Interest 0.00000 - - 0.00000 - - 0.00000 - - - IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - - - Police Protection 0.15963 995,406 995,449 0.16249 1,129,316 1,129,383 0.15973 1,269,660 12.42%140,277 Police Pension 0.21405 1,334,771 1,334,811 0.19839 1,378,837 1,378,905 0.17440 1,386,265 0.53%7,360 Audit 0.00482 30,000 30,057 0.00432 30,000 30,026 0.00377 30,000 -0.09%(26) Liability Insurance 0.00642 40,000 40,035 0.00576 40,000 40,035 0.00503 40,000 -0.09%(35) Social Security 0.02406 150,000 150,038 0.02159 150,000 150,061 0.01887 150,000 -0.04%(61) School Crossing Guard 0.00321 20,000 20,017 0.00288 20,000 20,017 0.00252 20,000 -0.09%(17) Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - 0.00%- Subtotal City (PTELL)0.57010 3,554,858$ 3,555,130$ 0.53711 3,732,876$ 3,733,172$ 0.48820 3,880,669$ 3.95%147,497 Revenue Recapture 0.00090 - 5,612 0.00060 - 4,170 0.00000 - - (4,170) Total City 0.57100 3,554,858$ 3,560,742$ 0.53771 3,732,876$ 3,737,342$ 0.48820 3,880,669$ 3.84%143,327 Library Operations 0.13146 934,994$ 819,781$ 0.13032 1,041,921$ 905,786$ 0.15000 1,192,336$ 31.64%286,549$ Library Bonds & Interest 0.13588 847,313 847,344 0.12471 866,750 866,794 0.10869 864,000 -0.32%(2,794) Revenue Recapture 0.00043 - 2,681 0.00029 - 2,016 0.00000 - - (2,016) Total Library 0.26777 1,782,307$ 1,669,807$ 0.25532 1,908,671$ 1,774,596$ 0.25869 2,056,336$ 15.88%281,739 Total City (PTELL & Non-PTELL)0.83877 5,337,165$ 5,230,549$ 0.79303 5,641,547$ 5,511,938$ 0.74690 5,937,005$ 7.71%425,067$ less Bonds & Interest / Rev Recapture 0.13721 847,313 855,638 0.12560 866,750 872,980 0.10869 864,000 -1.03%(8,980) P-TELL Totals 0.70156 4,489,852$ 4,374,911$ 0.66743 4,774,797$ 4,638,958$ 0.63820 5,073,005$ 9.36%434,047$ 2023 Tax Levy - Public Hearing ** (Based on new construction EAV estimate of $28,825,072) ** (Limiting Rate Applied to City) 1 2023 % Change over $ Change over 2021 Requested 2021 Extended 2022 Requested 2022 Extended Levy Request Prior Yr Ext.Prior Yr Ext. City 2,220,087$ 2,225,932$ City 2,354,039$ 2,358,436$ City 2,494,404$ 5.77%135,968$ Library 934,994 822,463 Library 1,041,921 907,802 Library 1,192,336 31.34%284,534 Police Pension 1,334,771 1,334,811 Police Pension 1,378,837 1,378,905 Police Pension 1,386,265 0.53%7,360 City Debt Service - - City Debt Service --City Debt Service --- Library Debt Service 847,313 847,344 Library Debt Service 866,750 866,794 Library Debt Service 864,000 -0.32%(2,794) Total 5,337,165$ 5,230,549$ Total 5,641,547$ 5,511,938$ Total 5,937,005$ 7.71%425,067$ less B&I / Rev Recapture 847,313 855,638 less B&I / Rev Recapture 866,750 872,980 less B&I / Rev Recapture 864,000 -1.03%(8,980) PTELL Subtotal 4,489,852$ 4,374,911$ PTELL Subtotal 4,774,797$ 4,638,958$ PTELL Subtotal 5,073,005$ 9.36%434,047$ City (excluding D/S & Rev Rec)3,554,858$3,555,130$City (excluding D/S & Rev Rec)3,732,876$3,733,172$ City (excluding D/S & Rev Rec)3,880,669$3.95%147,497$ Lib (excluding D/S & Rev Rec)934,994 819,781 Lib (excluding D/S & Rev Rec)1,041,921 905,786 Lib (excluding D/S & Rev Rec)1,192,336 31.64%286,549 (Limiting Rate Applied to City) 2023 Tax Levy - Public Hearing 2 2021 Rate Setting EAV % Change over Prior Yr EAV 2022 Rate Setting EAV % Change over Prior Yr EAV 2023 Estimated EAV % Change over Prior Yr EAV $ Change Farm 3,524,082$ 4.88%Farm 3,936,704$ 11.71%Farm 4,163,860$ 5.77%227,156$ Residential 524,668,429 8.40%Residential 594,475,190 13.30%Residential 687,742,410 15.69%93,267,220 Commercial 79,815,145 0.21%Commercial 80,620,321 1.01%Commercial 86,335,951 7.09%5,715,630 Industrial 15,512,284 -0.48%Industrial 15,925,318 2.66%Industrial 16,557,914 3.97%632,596 State Railroad 77,628 2.33%State Railroad 90,328 16.36%State Railroad 90,328 0.00%- Total 623,597,568$ 7.02%Total 695,047,861$ 11.46%Total 794,890,463$ 14.36%99,842,602$ 2021 2021 2021 2022 2022 2022 2023 2023 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.15791 984,681$ 984,723$ 0.14168 984,723$ 984,744$ 0.12388 984,744$ 0.00%0$ Bonds & Interest 0.00000 - - 0.00000 - - 0.00000 - - - IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - - - Police Protection 0.15963 995,406 995,449 0.16249 1,129,316 1,129,383 0.18146 1,442,438 27.72%313,055 Police Pension 0.21405 1,334,771 1,334,811 0.19839 1,378,837 1,378,905 0.17440 1,386,265 0.53%7,360 Audit 0.00482 30,000 30,057 0.00432 30,000 30,026 0.00377 30,000 -0.09%(26) Liability Insurance 0.00642 40,000 40,035 0.00576 40,000 40,035 0.00503 40,000 -0.09%(35) Social Security 0.02406 150,000 150,038 0.02159 150,000 150,061 0.01887 150,000 -0.04%(61) School Crossing Guard 0.00321 20,000 20,017 0.00288 20,000 20,017 0.00252 20,000 -0.09%(17) Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - 0.00%- Subtotal City (PTELL)0.57010 3,554,858$ 3,555,130$ 0.53711 3,732,876$ 3,733,172$ 0.50994 4,053,447$ 8.58%320,275 Revenue Recapture 0.00090 - 5,612 0.00060 - 4,170 0.00000 - - (4,170) Total City 0.57100 3,554,858$ 3,560,742$ 0.53771 3,732,876$ 3,737,342$ 0.50994 4,053,447$ 8.46%316,105 Library Operations 0.13146 934,994$ 819,781$ 0.13032 1,041,921$ 905,786$ 0.12373 983,517$ 8.58%77,731$ Library Bonds & Interest 0.13588 847,313 847,344 0.12471 866,750 866,794 0.10869 864,000 -0.32%(2,794) Revenue Recapture 0.00043 - 2,681 0.00029 - 2,016 0.00000 - - (2,016) Total Library 0.26777 1,782,307$ 1,669,807$ 0.25532 1,908,671$ 1,774,596$ 0.23242 1,847,517$ 4.11%72,921 Total City (PTELL & Non-PTELL)0.83877 5,337,165$ 5,230,549$ 0.79303 5,641,547$ 5,511,938$ 0.74236 5,900,964$ 7.06%389,026$ less Bonds & Interest / Rev Recapture 0.13721 847,313 855,638 0.12560 866,750 872,980 0.10869 864,000 -1.03%(8,980) P-TELL Totals 0.70156 4,489,852$ 4,374,911$ 0.66743 4,774,797$ 4,638,958$ 0.63367 5,036,964$ 8.58%398,006$ 2023 Tax Levy - Estimated CPI and New Construction Increments ** (Based on original new construction EAV estimate of $26,204,611 as of August 11, 2023) ** (Limiting Rate Applied to City & Library) 1 2023 % Change over $ Change over 2021 Requested 2021 Extended 2022 Requested 2022 Extended Levy Request Prior Yr Ext.Prior Yr Ext. City 2,220,087$ 2,225,932$ City 2,354,039$ 2,358,436$ City 2,667,182$ 13.09%308,746$ Library 934,994 822,463 Library 1,041,921 907,802 Library 983,517 8.34%75,715 Police Pension 1,334,771 1,334,811 Police Pension 1,378,837 1,378,905 Police Pension 1,386,265 0.53%7,360 City Debt Service - - City Debt Service --City Debt Service --- Library Debt Service 847,313 847,344 Library Debt Service 866,750 866,794 Library Debt Service 864,000 -0.32%(2,794) Total 5,337,165$ 5,230,549$ Total 5,641,547$ 5,511,938$ Total 5,900,964$ 7.06%389,026$ less B&I / Rev Recapture 847,313 855,638 less B&I / Rev Recapture 866,750 872,980 less B&I / Rev Recapture 864,000 -1.03%(8,980) PTELL Subtotal 4,489,852$ 4,374,911$ PTELL Subtotal 4,774,797$ 4,638,958$ PTELL Subtotal 5,036,964$ 8.58%398,006$ City (excluding D/S & Rev Rec)3,554,858$3,555,130$City (excluding D/S & Rev Rec)3,732,876$3,733,172$ City (excluding D/S & Rev Rec)4,053,447$8.58%320,275$ Lib (excluding D/S & Rev Rec)934,994 819,781 Lib (excluding D/S & Rev Rec)1,041,921 905,786 Lib (excluding D/S & Rev Rec)983,517 8.58%77,731 2023 Tax Levy - Estimated CPI and New Construction Increments (Limiting Rate Applied to City & Library) 2 2021 Rate Setting EAV % Change over Prior Yr EAV 2022 Rate Setting EAV % Change over Prior Yr EAV 2023 Estimated EAV % Change over Prior Yr EAV $ Change Farm 3,524,082$ 4.88%Farm 3,936,704$ 11.71%Farm 4,163,860$ 5.77%227,156$ Residential 524,668,429 8.40%Residential 594,475,190 13.30%Residential 687,742,410 15.69%93,267,220 Commercial 79,815,145 0.21%Commercial 80,620,321 1.01%Commercial 86,335,951 7.09%5,715,630 Industrial 15,512,284 -0.48%Industrial 15,925,318 2.66%Industrial 16,557,914 3.97%632,596 State Railroad 77,628 2.33%State Railroad 90,328 16.36%State Railroad 90,328 0.00%- Total 623,597,568$ 7.02%Total 695,047,861$ 11.46%Total 794,890,463$ 14.36%99,842,602$ 2021 2021 2021 2022 2022 2022 2023 2023 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.15791 984,681$ 984,723$ 0.14168 984,723$ 984,744$ 0.12388 984,744$ 0.00%0$ Bonds & Interest 0.00000 - - 0.00000 - - 0.00000 - -- IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - -- Police Protection 0.15963 995,406 995,449 0.16249 1,129,316 1,129,383 0.15798 1,255,779 11.19%126,396 Police Pension 0.21405 1,334,771 1,334,811 0.19839 1,378,837 1,378,905 0.17440 1,386,265 0.53%7,360 Audit 0.00482 30,000 30,057 0.00432 30,000 30,026 0.00377 30,000 -0.09%(26) Liability Insurance 0.00642 40,000 40,035 0.00576 40,000 40,035 0.00503 40,000 -0.09%(35) Social Security 0.02406 150,000 150,038 0.02159 150,000 150,061 0.01887 150,000 -0.04%(61) School Crossing Guard 0.00321 20,000 20,017 0.00288 20,000 20,017 0.00252 20,000 -0.09%(17) Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - 0.00%- Subtotal City (PTELL)0.57010 3,554,858$ 3,555,130$ 0.53711 3,732,876$ 3,733,172$ 0.48646 3,866,788$ 3.58%133,616 Revenue Recapture 0.00090 - 5,612 0.00060 - 4,170 0.00000 - -(4,170) Total City 0.57100 3,554,858$ 3,560,742$ 0.53771 3,732,876$ 3,737,342$ 0.48646 3,866,788$ 3.46%129,446 Library Operations 0.13146 934,994$ 819,781$ 0.13032 1,041,921$ 905,786$ 0.11803 938,228$ 3.58%32,442$ Library Bonds & Interest 0.13588 847,313 847,344 0.12471 866,750 866,794 0.10869 864,000 -0.32%(2,794) Revenue Recapture 0.00043 - 2,681 0.00029 - 2,016 0.00000 - -(2,016) Total Library 0.26777 1,782,307$ 1,669,807$ 0.25532 1,908,671$ 1,774,596$ 0.22673 1,802,228$ 1.56%27,632 Total City (PTELL & Non-PTELL)0.83877 5,337,165$ 5,230,549$ 0.79303 5,641,547$ 5,511,938$ 0.71318 5,669,016$ 2.85%157,078$ less Bonds & Interest / Rev Recapture 0.13721 847,313 855,638 0.12560 866,750 872,980 0.10869 864,000 -1.03%(8,980) P-TELL Totals 0.70156 4,489,852$ 4,374,911$ 0.66743 4,774,797$ 4,638,958$ 0.60449 4,805,016$ 3.58%166,058$ 2023 Tax Levy - Estimated New Construction Increment Only ** (Based on original new construction EAV estimate of $26,204,611 as of August 11, 2023) ** (Limiting Rate Applied to City & Library) 1 2023 % Change over $ Change over 2021 Requested 2021 Extended 2022 Requested 2022 Extended Levy Request Prior Yr Ext.Prior Yr Ext. City 2,220,087$ 2,225,932$ City 2,354,039$ 2,358,436$ City 2,480,523$ 5.18%122,087$ Library 934,994 822,463 Library 1,041,921 907,802 Library 938,228 3.35%30,426 Police Pension 1,334,771 1,334,811 Police Pension 1,378,837 1,378,905 Police Pension 1,386,265 0.53%7,360 City Debt Service - - City Debt Service --City Debt Service --- Library Debt Service 847,313 847,344 Library Debt Service 866,750 866,794 Library Debt Service 864,000 -0.32%(2,794) Total 5,337,165$ 5,230,549$ Total 5,641,547$ 5,511,938$ Total 5,669,016$ 2.85%157,078$ less B&I / Rev Recapture 847,313 855,638 less B&I / Rev Recapture 866,750 872,980 less B&I / Rev Recapture 864,000 -1.03%(8,980) PTELL Subtotal 4,489,852$ 4,374,911$ PTELL Subtotal 4,774,797$ 4,638,958$ PTELL Subtotal 4,805,016$ 3.58%166,058$ City (excluding D/S & Rev Rec)3,554,858$3,555,130$City (excluding D/S & Rev Rec)3,732,876$3,733,172$ City (excluding D/S & Rev Rec)3,866,788$3.58%133,616$ Lib (excluding D/S & Rev Rec)934,994 819,781 Lib (excluding D/S & Rev Rec)1,041,921 905,786 Lib (excluding D/S & Rev Rec)938,228 3.58%32,442 (Limiting Rate Applied to City & Library) 2023 Tax Levy - Estimated New Construction Increment Only 2 December Vear CPI-U 1991 137.900 1992 141.900 1993 145.800 1994 149.700 1995 153.500 1996 158.960 1997 161.300 1998 163.900 1999 168.300 2000 174.000 2001 176.700 2002 180.900 2003 184.300 2004 190.300 2005 196.800 2006 201.800 2007 210.036 2008 210.228 2009 215.949 2010 219.179 2011 225.672 2012 229.601 2013 233.049 2014 234.812 2015 236.525 2016 241.432 2017 246.524 2018 251.233 2019 256.974 2020 260.474 2021 278.802 2022 296.797 Illinois Dept. of Revenue History of CPl's Used for the PTELL 01/12/2023 % Change From Previous % Use for December PTELL Comments levy Year -- 2.9% 2.9% 1993 2.7% 2.7% (5 % for Cook) 1994 2.7% 2.7% 1995 2.5% 2.5% 1996 3.6% 3.6% 1997 1.5% 1.5% 1998 1.6% 1.6% 1999 2.7% 2.7% 2000 3.4% 3.4% 2001 1.6% 1.6% 2002 2.4% 2.4% 2003 1.9% 1.9% 2004 3.3% 3.3% 2005 3.4% 3.4% 2006 2.5% 2.5% 2007 4.08% 4.1% 2008 0.1% 0.1% 2009 2.7% 2.7% 2010 1.5% 1.5% 2011 3.0% 3.0% 2012 1.7% 1.7% 2013 1.5% 1.5% 2014 0.8% 0.8% 2015 0.7% 0.7% 2016 2.1% 2.1% 2017 2.1% 2.1% 2018 1.9% 1.9% 2019 2.3% 2.3% 2020 1.4% 1.4% 2021 7.0% 5.0% 2022 6.5% 5.0% 2023 Years Taxes Paid 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 CPI History (R-01/23) Printed by the authority of the State of Illinois – web only, 1 copy 1 2 Actuarial Valuation City of Yorkville Yorkville Police Pension Fund As of May 1, 2023 For the Year Ending April 30, 2024 SUMMARY OF PRINCIPAL VALUATION RESULTS Contributions..........................................................................................................................................1 Statutory Minimum Funding Cost Elements...........................................................................................1 Funding Policy Actuarially Determined Contribution Cost Elements.....................................................2 Contribution to Avoid Negative Funding................................................................................................2 Financial Thumbnail Ratios.....................................................................................................................2 Plan Maturity Measures.........................................................................................................................3 Participant Data Summary......................................................................................................................3 VALUATION RESULTS Significant Events, Risk Disclosures and Issues Influencing Valuation Results.......................................4 Actuarial Certification.............................................................................................................................8 FINANCIAL AND ACTUARIAL EXHIBITS Exhibit 1 - Statement of Market Assets Available for Benefits..............................................................9 Exhibit 2 - Statement of Changes in Net Assets Available for Benefits..................................................10 Exhibit 3 - Determination of the Actuarial Value of Assets....................................................................11 Exhibit 4 - Determination of Statutory Minimum Required Annual Contribution.................................12 Exhibit 5 - Determination of Funding Policy Annual Contribution.........................................................13 Exhibit 6 - Determination of Contribution Required to Prevent Negative Funding...............................13 Exhibit 7 - Summary of Participant Data as of May 1, 2023...................................................................14 SUMMARY OF PRINCIPAL PLAN PROVISIONS Definitions...............................................................................................................................................15 Pension (3-111).......................................................................................................................................15 Pension to Survivors (3-112)...................................................................................................................16 Disability Pension Line of Duty (3-114.1)................................................................................................17 Disability Pension Not on Duty (3-114.2)...............................................................................................17 Other Provisions......................................................................................................................................17 Glossary of Terms...................................................................................................................................18 SUMMARY OF ACTUARIAL ASSUMPTIONS AND COST METHODS Nature of Actuarial Calculations.............................................................................................................20 Assumptions............................................................................................................................................20 Asset Valuation Methods........................................................................................................................21 Actuarial Cost Methods..........................................................................................................................21 Low-Default-Risk Obligation Measure....................................................................................................22 Table of Contents SECTION 1SECTION 2SECTION 3SECTION 4SECTION 5 CONTRIBUTIONS Current Prior Year Valuation Valuation as of 5/1/2023 as of 5/1/2022 Contribution Required To Prevent Negative Funding $1,255,842 (41.6%) $1,284,735 (47.7%) Actuarially Determined Funding Policy Contribution $1,386,265 (46.0%) $1,378,837 (51.2%) Statutory Minimum Contribution per 40 ILCS 5/3 Section 125 $1,133,770 (37.6%) $1,149,676 (42.7%) Current Prior Year Item Valuation Valuation as of 5/1/2023 as of 5/1/2022 Accrued Liability $ 26,818,436 $ 25,956,590 Market Value of Assets $ 15,011,047 $ 14,483,325 Actuarial (Smoothed) Value of Assets $ 16,068,738 $ 14,824,872 Normal Cost (employer) $ 428,947 $ 437,114 Amortization Amount $ 611,094 $ 619,881 Statutory Minimum Contribution $ 1,133,770 $ 1,149,676 MWM Consulting Group was retained to prepare an actuarial valuation as of May 1, 2023 for the Yorkville Police Pension Fund. The purpose of the actuarial valuation was to determine the financial position and the annual actuarial requirements of the pension fund under Illinois statute 40 ILCS 5/3, Section 125, and to develop a recommended minimum contribution amount. For quick reference, some of the key results of the valuation, along with selected financial and demographic information for the year ending April 30, 2024 are summarized in this overview section along with (for comparison) the results from the prior year. Illinois statutes require employers to contribute at least the amount necessary such that assets will equal at least 90% of the accrued liability by 2040. The minimum amount is determined under the Projected Unit Credit funding method, with smoothed assets, and is equal to the normal cost plus the amortization amount. The absolute minimum statutory contribution is determined and separately provided by the Pension Board. Section 1 - Summary of Principal Valuation Results STATUTORY MINIMUM FUNDING COST ELEMENTS () amounts expressed as a percentage of payroll The plan sponsor must contribute at least the statutorily required minimum contribution under Illinois statutes equal to the normal cost plus the amount necessary to amortize the unfunded accrued liability such that by 2040, the liabilities will be 90% funded. Other contribution amounts are shown including Funding Policy Contribution and the contribution required to prevent negative funding. Item Page 1 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Accrued Liability Market Value of Assets Actuarial (Smoothed) Value of Assets Normal Cost (employer) Amortization Amount Actuarially Determined Funding Policy Contribution Accrued Liability Market Value of Assets Actuarial (Smoothed) Value of Assets Normal Cost (employer) Amortization Amount Amount of Contribution Needed to Avoid Negative Funding FINANCIAL THUMBNAIL RATIOS Tests Liquidity Ratio (based upon year ended) Coverage Ratio (Market Value Assets) Annual Benefit Payments (expected) Annual Contributions (expected) Members City $ 16,068,738 $ 381,712 $ 894,306 $ 1,386,265 FUNDING POLICY CONTRIBUTION COST ELEMENTS Item The funding policy contribution amount is determined under the Entry Age Normal funding method, with smoothed assets, and is equal to the normal cost plus the amortization amount. 100% of the unfunded liability is amortized as a level percentage of pay on a closed basis over 17 years. Current Valuation as of 5/1/2023 $ 27,875,658 $ 15,011,047 Prior Year Valuation as of 5/1/2022 $ 27,041,961 $ 14,483,325 $ 14,824,872 $ 383,969 $ 887,195 $ 1,378,837 $ 855,196 $ 1,255,842 $ 1,284,735 53.56% $ 1,123,199 $ 1,120,356 $ 27,875,658 $ 27,041,961 The statutory minimum contribution amortization amount is based upon a percentage of increasing payroll and, in the early years of funding, may not be sufficient to cover the interest cost on the unfunded liability. In order to avoid an increase in the unfunded liability (known as negative funding), the minimum amortization amount must be adjusted to be at least equal to the interest on the unfunded liability. The amount shown in the table as “Contribution to Avoid Negative Funding” provides for interest on 100% of the unfunded liability. $ 15,011,047 $ 14,483,325 $ 16,068,738 $ 14,824,872 $ 381,712 $ 383,969 $ 826,484 AMOUNT REQUIRED TO AVOID NEGATIVE FUNDING Item Current Prior Year Valuation Valuation as of 5/1/2023 as of 5/1/2022 This chart summarizes traditional financial ratios as applied to the pension plan. This liquidity ratio relates the cash flow position of the Fund by comparing the investment income plus employer and employee contributions to the annual benefit payments. Maintaining a ratio well above 100% prevents the liquidation of assets to cover benefit payments. The increase in benefits paid over the years is generally a result of the maturing of the pension plan. Coverage of the Accrued Liabilities by the Assets is the Coverage Ratio and is one indication of the long term funding progress of the plan. $ 298,939 $ 267,024 $ 1,386,265 $ 1,378,837 5/1/2023 Valuation 5/1/2022 Valuation 141% 90% 53.85% Page 2 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 PLAN MATURITY MEASURES Tests Ratio of Market Value of Assets to Active Participant Payroll is a measure of volatility risk associated with asset losses Ratio of Accrued Liability to Payroll is a measure of volatility risk associated with changes in assumptions Ratio of retired life Actuarial Accrued Liability to total Actuarial Accrued Liability Percentage of Contributions less Benefit Payments to Market Value of Assets Ratio of Benefit Payments to Contributions Support Ratio: Ratio of Active Participants to Retired Participants Tier 1 Tier 2 Total Tier 1 Tier 2 Total Active Members Vested 12 3 15 12 2 14 Non-Vested 0 18 18 0 16 16 Total Active 12 21 33 12 18 30 Terminated entitled to future benefits 4 4 8 4 5 9 Retired 13 0 13 13 0 13 Surviving Spouse 0 0 0 0 0 0 Minor Dependent 0 0 0 0 0 0 Disabled 0 0 0 0 0 0 Total 29 25 54 29 23 52 0.64 0.65 5/1/2023 Valuation 5/1/2022 Valuation 4.98 5.38 9.24 10.04 as of 5/1/2022as of 5/1/2023 Item This chart includes financial relationship measures which are meant to help understand the risks associated with the plan. The ratio of Market Value of Assets to Active Payroll is measure of volatility risk associated with asset losses. The higher the ratio, the greater the volatility in contribution risks. The Ratio of Accrued Liability to Payroll is a measure of the volatility risk associated with assumption or other changes in liabilities. The higher the ratio, the greater the volatility in contribution risks. The Ratio of retired life actuarial accrued liability to total actuarial accrued liability is a measure of the maturity of the Plan. A mature plan will have a ratio above 60%. The Support Ratio (Actives: Retirees). A number less than 1 indicates a more mature plan. PARTICIPANT DATA SUMMARY The Actuarial Valuation takes into account demographic and benefit information for active employees, vested former employees, and retired pensioners and beneficiaries. The statistics for the past two years are compared in the chart. Prior Year Valuation Valuation 5.08% 4.54% 0.57 0.59 1.57 1.36 Current Year Page 3 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Gain and Loss Analysis For the year ending 4/30/2023, the fund experienced an investment loss of $946,229 on a Market Value basis as the actual investment return was below the 7.00% assumption. In addition, there was an experience loss on the Actuarial Accrued Liability of $148,948 as the actual liability at 5/1/2023 increased by more than was expected based on the prior year participant census and actuarial valuation results. Change in Assumptions Funded Status The funded ratio measurement presented in the Actuarial Valuation Report for the Fund is the ratio of the actuarial value of fund assets available for benefits compared to the actuarial accrued liability. By monitoring changes in the funding ratio each year, one can determine whether or not funding progress is being made. Please understand that: • The funded ratio measurement is dependent upon the actuarial cost method which, in combination with the plan’s amortization policy, affects the timing and amounts of future contributions. The amounts of future contributions will most certainly differ from those assumed in this report due to future actual experience differing from assumed experience based upon the actuarial assumptions. Attainment of a funded status measurement in the Actuarial Valuation of 90% or 100% is not synonymous with no required future annual contributions. Even if the funded status attained is 100%, the plan would still require future normal cost contributions (i.e., contributions to cover the annual cost of the active membership accruing an additional year of service credit). The mortality table was updated from the PubS-2010 base rates projected to the valuation date with scale MP2021 to the PubS-2010 base rates projected generationally with scale MP2021. Rates (probability of death at each age) have been adjusted by a factor of 1.15 for healthy male retirees and female surviving spouses, and adjusted by a factor of 1.08 for disabled male retirees. Projected salary increases, retirement, withdrawal, and disability rates have been updated to reflect the rates recommended from the recent actuarial experience study completed for the Illinois Police Officers' Pension Investment Fund. SECTION 2 - VALUATION RESULTS Significant Events, Disclosure Risks and Issues Influencing Valuation Results Actuarial valuations are snapshot calculations which incorporate and reflect the experience and events of the past year such as changes in the demographics of the plan participants, gains and losses in the plan assets, changes in actuarial assumptions about future experience and outside influences such as legislation. Some of the more significant issues affecting the Plan’s contribution level are described here. Asset Performance for yearend 4/30/2023 The approximate 0.57% return (not time weighted) on net assets was below the actuarial assumption of 7.00% in effect for the 2022/2023 year. 8.02% -1.13% 28.01% -4.91%0.57% 7.00% -10.00% 0.00% 10.00% 20.00% 30.00% 2019 2020 2021 2022 2023 Historical Rates of Return Rate of Return on Assets Assumed Rate of Return Page 4 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 The employer contribution is expected to be paid according to the funding policy, which exceeds the required statutory minimum amount. An additional funding contribution amount is included which determines the amount necessary to prevent negative funding. Employer Contributions • The funded ratio measurement is a different result depending upon whether the market value of assets or the actuarial value of assets is used. Negative Funding Since the Funding Policy percentage of payroll amortization (end of year) is greater than the negative funding amount, at this point, the dollar value of the interest on the unfunded liability is covered. Assuming the Funding Policy Contributions are received (and the actuarial assumptions are met) each year through 2040, the Fund’s funded ratio is projected to increase to 100% by 2040. If only the Minimum Statutory contributions are made, the Fund’s funded ratio would be projected to increase to 90% by 2040 and would require steeper contributions in years closer to 2040. The ability of the fund to reach 100% is heavily dependent on the City contributing the Funding Policy Employer Contribution each and every year. Actuarial standards do not require the actuary to evaluate the ability of the City or other contributing entity to make such required contributions to the Fund when due. Such an evaluation is not within the actuary’s domain of expertise. Consequently, the actuary performed no such evaluation. The articulated Funding Policy amortizes 100% the unfunded amount based upon a level percentage of pay. The statutory funding required amortization method develops dollar amounts which also increase as payroll increases. The dollar amounts towards the end of the closed amortization period are necessarily much larger, and if payroll does not increase as expected, the amortization amount can dramatically increase the contribution as a percentage of payroll. 0.00% 25.00% 50.00% 75.00% 100.00% 2019 2020 2021 2022 2023 Funded Percentages Funded Ratios - Market Assets Funded Ratios - Smoothed Assets Page 5 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Item 5/1/2023 Valuation Low-Default-Risk Obligation $ 39,713,807 Actuarial Accrued Liability $ 27,875,658 The Low-Default-Risk Obligation Measure (LDROM) represents what the funding liability would be if the plan invested its assets solely in a portfolio of high-quality bonds whose cash flows approximately match future benefit payments. Consequently, the difference between the plan’s Actuarial Accrued Liability and the LDROM can be thought of as representing the expected taxpayer savings from investing in the plan’s diversified portfolio compared to investing only in high-quality bonds. The LDROM helps understand the cost of investing in an all-bond portfolio and significantly lowering expected long-term investment returns. The funded status and Actuarially Determined Contributions are determined using the expected return on assets which reflects the actual investment portfolio. Benefit security for members of the plan relies on a combination of the assets in the plan, the investment returns generated on those assets, and the promise of future contributions from the plan sponsors. Low-Default-Risk Obligation Measure The pension plan invests in a diversified portfolio with the objective of maximizing investment returns at a reasonable level of risk. The potential for investment returns to be different than expected is a key risk for the plan. Reducing the plan’s investment risk by investing solely in bonds, however, would also likely reduce the plan’s investment returns thereby increasing the amount of contributions needed over the long term. Pension Valuations and Risks Actuarial Standards of Practice (ASOP No. 51), states that the actuary should identify risks that, in the actuary’s professional judgment, may reasonably be anticipated to significantly affect future financial condition. Actuarial valuation results are developed based upon a single set of assumptions and a “snapshot” of the participant census and financial data as of the valuation date. The actuarial valuation represents an estimated forecast. The actual cost will be determined by the benefits and expenses paid, as they develop through the future experience of the participants and invested assets. There is a risk that emerging results may differ significantly as actual experience proves to be different from what is projected based on the current assumptions. MWM has not been engaged to perform a detailed analysis of the potential range of the impact of risks relative to the Fund’s future financial condition but included below is a description of some of the funding related risks that could significantly affect the Fund. • Investment Risk – Investment performance may create volatility in the funded status as well as future contributions. A gain or loss in asset value would directly affect the unfunded liability shortfall and funded status, either positively or negatively, depending upon whether the change is a gain or loss. • Longevity and Demographic Risk – Longevity and other demographic risks are the possibility that actual demographic experience differs from the actuarial assumptions. For example, if participants live longer than projected by the mortality assumption, it will create an actuarial experience loss and increase liability. Page 6 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 MWM valuation results are developed using actuarial modeling software named “ProVal” which is licensed from Winklevoss technologies. This software is widely considered to be the premier actuarial valuation software and is licensed by many of the largest actuarial firms. The actuarial valuation model generates a comprehensive set of liability and cost calculations that are presented to meet regulatory, legislative and client requirements. The actuarial team programs the assumptions and the plan provisions, validates the models, and reviews test lives and results. Since the assets are not invested in an all-bond portfolio, the LDROM does not indicate the funding status or progress, nor provide information on necessary plan contributions or the security of participant benefits. The difference between the plan’s Actuarial Accrued Liability and the LDROM can be thought of as representing the expected taxpayer savings from investing in the plan’s diversified portfolio compared to investing only in high- quality bonds. Valuation Model Page 7 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 ACTUARIAL CERTIFICATION MWM CONSULTING GROUP Kathleen E Manning, FSA, EA, FCA, MAAA Kyle Bang, FSA, EA, FCA, MAAA Date Managing Principal & Consulting Actuary Consulting Actuary The results shown in this report have been calculated under the supervisions of a qualified Actuary as defined in appropriate State statutes. All results are based upon demographic data submitted by the Fund / City, financial data submitted by the Fund, applications of actuarial assumptions, and generally accepted actuarial methods. This valuation report has been prepared at the request of City of Yorkville to assist in administering the Plan and meeting specified financial and accounting requirements. This valuation report may not otherwise be copied or reproduced in any form without the consent of the Fund sponsor and may only be provided to other parties in its entirety. The information and valuation results shown in this report are prepared with reliance upon information and data provided to us, which we believe to the best of our knowledge to be complete and accurate and include: • Employee census data submitted by the City of Yorkville. This data was not audited by us but appears to be consistent with prior information, and sufficient and reliable for purposes of this report. We believe the assumptions and methods used are within the range of possible assumptions that are reasonable and appropriate for the purposes for which they have been used. In our opinion, all methods, assumptions and calculations are in accordance with requirements and the procedures followed and presentation of results are in conformity with generally accepted actuarial principles and practices. The undersigned actuaries meet the Qualification Standards of the American Academy of Actuaries to render the actuarial opinions contained herein. There is no relationship between the City of Yorkville and MWM Consulting Group that impacts our objectivity. I certify that the results presented in this report are accurate and correct to the best of my knowledge. This is to certify that MWM Consulting Group has prepared an Actuarial Valuation of the Plan as of May 1, 2023 for the purposes of determining statutory contribution requirements for the Fund in accordance with the requirements of 40 ILCS 5/3, Section 125, of determining the funding policy contribution amount (the Actuarially Determined Contribution), under the assumptions detailed in this report. The absolute minimum statutory contribution is determined and separately provided by the Pension Board. The funding policy is selected by the City. The contributions determined are net of contributions made by active member police officers during the year. The measurements shown in this actuarial valuation may not be applicable for other purposes. Actuarial valuations involve calculations that require assumptions about future events. Certain of the assumptions or methods are mandated for specific purposes. Future actuarial measurements may differ significantly from the current measurements presented in the report due to such factors as experience that deviates from the assumptions, changes in assumptions, increases or decreases expected as part of the natural operation of the methodology used for these measurements (such as the end of an amortization period, or additional cost or contributions based on the Plan’s funded status) and changes in plan provisions or applicable law. This report does not include an analysis of the potential range of such future measurements. • Financial data submitted by the City of Yorkville. Page 8 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Exhibit 1 - Statement of Market Value of Assets 4/30/2023 4/30/2022 1. Investments at Fair Value : a. Cash and Cash Equivalents $ 0 $ 0 b. Money Market Mutual Funds 1,998,122 831,633 c. Municipal and Corporate Bonds 0 946,136 d. Certificates of Deposit 0 0 e. US Government and Agency Bonds 0 3,672,333 f. Common and Preferred Stocks 0 1,979,234 g. Mutual Funds 0 7,030,058 h. Pooled Investment Accounts 13,010,562 0 i. Accrued Interest and Receivables 0 21,375 j. Other 2,363 2,556 k. Subtotal Assets (a + b + c + d + e + f + g + h + i + j) $ 15,011,047 $ 14,483,325 2. Liabilities: a. Expenses Payable $ 0 $ 0 b. Liability for benefits due and unpaid 0 0 c. Other Liabilities 0 0 d. Total Liabilities $ 0 $ 0 3. Net Market Value of Assets Available for Benefits: (1k – 2d) $ 15,011,047 $ 14,483,325 Item Plan Year Ending SECTION 3 - FINANCIAL AND ACTUARIAL EXHIBITS Page 9 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 4/30/2023 4/30/2022 Additions Contributions Employer $ 1,334,771 $ 1,334,771 Plan Member 381,767 278,502 Other 0 0 Total Contributions $ 1,716,538 $ 1,613,273 Investment Income Realized and Unrealized Gains/(Losses) $ (300,567) $ (835,454) Interest 76,847 83,087 Dividends 81,607 71,875 Income from Investment Pools 259,113 0 Other Income 0 4,687 Investment Expenses (33,837) (55,339) Net Investment Income 83,163 (731,144) Total additions $ 1,799,701 $ 882,129 Deductions Benefits $ 981,342 $ 952,091 Refunds and Transfers 263,705 3,709 Administrative Expenses 26,932 19,334 Total deductions $ 1,271,979 $ 975,134 Total increase (decrease) $ 527,722 $ (93,005) Net Market Value of Assets Available for Benefits: Beginning of year $ 14,483,325 $ 14,576,330 End of year $ 15,011,047 $ 14,483,325 Item Plan Year Ending Exhibit 2 - Statement of Change in Net Assets Page 10 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 1. Expected Return on Assets a. Market Value of Assets as of Beginning of Year 14,483,325$ b. Income and Disbursements During the year i. Contributions Received (weighted 50%) 858,269$ ii. Benefit Payments and Expenses (weighted 50%) 635,990 iii. Weighted net income (other than investment income) (i) – (ii) 222,279 c. Market Value adjusted for income and disbursements 14,705,604$ d. Expected Return on Assets at assumed rate of 7.00% 1,029,392$ 2. Actual Return on Assets for year a. Market Value of Assets (Beginning of Year) 14,483,325$ b. Income (less investment income) 1,716,538 c. Disbursements 1,271,979 d. Market Value of Assets (End of Year) 15,011,047 e. Actual Return on Assets (d) – (a) – (b) + (c) 83,163 f. Investment Gain/(Loss) for year: 2(e) - 1(d) (946,229)$ 3. Actuarial Value of Assets a. Market Value of Assets as of End of Year 15,011,047$ b. Deferred Investment gains/(losses) i. 80% of 2023 loss of $(946,229) 756,983 ii. 60% of 2022 loss of $(1,773,822) 1,064,293 iii. 40% of 2021 gain of $2,343,866 (937,546) iv. 20% of 2020 loss of $(869,806) 173,961 v. Total 1,057,691 c. Actuarial Value of Assets for statutory funding 3(a) + 3(b)(v) 16,068,738$ The chart below shows the comparison of smoothed to market assets over the past five years Under 40 ILCS 5/3,the statutory minimum required contribution is to be determined based upon Actuarial Value of Assets, which are asset values which have been smoothed over a five-year period, beginning with the year 2011. The Actuarial Value of Assets has been calculated below based upon the market value of assets at May 1, 2023 with adjustments for the preceding year’s gains/losses, which are reflected at the rate of 20% per year. Exhibit 3 - Actuarial Value of Assets $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 2019 2020 2021 2022 2023 Smoothed vs Market Assets Market Value of Assets Actuarial (Smoothed) Value of Assets Page 11 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Present Value of Benefits as of 5/1/2023 Projected Unit Credit (PUC) Normal Cost as of 5/1/2023 PUC Actuarial Accrued Liability as of 5/1/2023 1. Active Officers: a) Normal & Early Retirement 14,405,970$ 548,117$ 7,274,152$ b) Vested Withdrawal 1,068,526 68,451 654,346 c) Pre-Retirement Death 166,018 9,870 92,516 d) Disability 1,690,833 101,448 886,351 e) Total Active Police Officers 17,331,347$ 727,886$ 8,907,365$ 2. Inactive Police Officers and Survivors: a) Normal Retirees 16,591,034$ 16,591,034$ b) Widows (survivors) 0 0 c) Deferred Vested 1,320,037 1,320,037 d) Disabled 0 0 e) Total - Nonactive 17,911,071$ 17,911,071$ 3. Total – All 35,242,418$ 26,818,436$ Amount 3,016,544$ 428,947 298,939 26,818,436 24,136,592 16,068,738 8,067,854 611,094 93,729 $1,133,770 (37.6%) *() amount as a percent of payroll 10. Minimum statutory tax levy contribution per 40 ILCS 5/3 – (2) + (8) + (9) Under 40 ILCS 5/3,the statutory minimum required contribution is to be determined based upon the Projected Unit Credit actuarial funding method, where the unfunded liability is amortized such that 90% of the liability will be funded as of 2040. Under the statute, 90% of the unfunded liability is to be amortized as a level percentage of payroll over the period through 2040. The mandated funding method, the Projected Unit Credit funding method, requires the annual cost of the plan to be developed in two parts: that attributable to benefits allocated to the current year (the normal cost); and that allocated to benefits attributable to prior service (the accrued liability). In accordance with legislation enacted in 2020, the statutory minimum contribution for tax levy purposes as calculated and provided by the Pension Board will be the absolute minimum contribution amount. The calculation below is provided based upon the statutory requirements for the minimum and the assumptions summarized in Section 5 of this report. Funding Elements for 40 ILCS 5/3 Minimum Statutory Contribution under 40 ILCS 5/3 Item 1. Annual Payroll 2. Normal Cost (net of employee/member contributions) 3. Employee Contributions (expected) 4. Funding Actuarial Liability 5. 90% of Funding Actuarial Liability Exhibit 4 - Determination of the Statutory Minimum Required Contribution 6. Actuarial Value of Assets (Exhibit 3) 7. Unfunded Actuarial Balance 8. Amortization of Unfunded Balance over 17 years as a level percentage of payroll 9. Interest on (2), (3) and (8) Page 12 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Present Value of Benefits as of 5/1/2023 Entry Age Normal Cost as of 5/1/2023 Entry Age Accrued Liability as of 5/1/2023 1. Active Officers: a) Normal & Early Retirement 14,405,970$ 502,898$ 9,010,263$ b) Vested Withdrawal 1,068,526 66,153 329,201 c) Pre-Retirement Death 166,018 9,633 60,017 d) Disability 1,690,833 101,967 565,106 e) Total Active Police Officers 17,331,347$ 680,651$ 9,964,587$ 2. Inactive Police Officers and Survivors: a) Normal Retirees 16,591,034$ 16,591,034$ b) Widows (survivors) 0 0 c) Deferred Vested 1,320,037 1,320,037 d) Disabled 0 0 e) Total - Nonactive 17,911,071$ 17,911,071$ 3. Total – All 35,242,418$ 27,875,658$ Amount 381,712$ 298,939 27,875,658 27,875,658 16,068,738 11,806,920 894,306 110,247 $1,386,265 (46.0%) Amount 381,712$ 298,939 27,875,658 16,068,738 11,806,920 826,484 47,646 $1,255,842 (41.6%) Exhibit 5 - Determination of the Funding Policy Contribution Funding Elements for Funding Policy Contribution The Tax Levy amount based upon the articulated funding policy is the actuarially determined contribution, rather than the amount determined as the minimum under 40 ILCS 5/3. The funding policy contribution is developed below, based upon the Entry Age Normal Funding Method, with 100% of the unfunded accrued liability amortized as a level percentage of payroll over the 17 years through FYE 2040. The contribution is then the sum of the Normal Cost (developed under the entry age method,) plus the amortization payment. Also shown is the contribution amount necessary to prevent negative funding. 1. Normal Cost (net of employee/member contributions) Actuarially Determined Funding Policy Contribution for Tax Levy Item 6. Unfunded Actuarial Balance 7. Amortization of Unfunded Balance over 17 years as a level percentage of payroll 8. Interest on (1), (2) and (7) 9. Actuarially Determined Funding Policy Contribution for Tax Levy (1) + (7) + (8) 2. Employee Contributions (expected) 3. Funding Actuarial Liability 4. 100% of Funding Actuarial Liability 5. Actuarial Value of Assets (Exhibit 3) Exhibit 6 - Contribution Necessary to Prevent Negative Funding Item 1. Normal Cost (net of employee/member contributions) 2. Employee Contributions (expected) 3. 100% of Funding Actuarial Liability 4. Actuarial Value of Assets (Exhibit 3) 5. Unfunded Actuarial Balance 6. Interest on Unfunded Liability 7. Interest on (1), (2) 8. Contribution Necessary to Prevent Negative Funding (1) + (6) + (7) Page 13 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Tier 1 Tier 2 Total 12 3 15 0 18 18 12 21 33 4 4 8 13 0 13 0 0 0 0 0 0 0 0 0 29 25 54 0 - 4 5 - 9 10 - 14 15 - 19 20 - 24 25 - 29 30 - 34 35 - 39 40+ Under 20 0 20 - 24 2 2 25 - 29 5 5 30 - 34 6 2 1 9 35 - 39 1 1 4 6 40 - 44 1 1 3 5 45 - 49 1 2 2 5 50 - 54 1 1 55 - 59 0 60 - 64 0 65 & Over 0 Total 15 3 4 9 2 0 0 0 0 33 Average Length of Service: Participant Data Exhibit 7 - Summary of Participant Data as of May 1, 2023 36.7 years 9.5 years Active Employee Participants AGE AND SERVICE DISTRIBUTION AS OF MAY 1, 2023 Average Age: Age Group Service Total Item As of 5/1/2023 Active Members Total Actives Retired Members Minor Dependents Disabled Participants Total Vested Non-Vested Terminated Members entitled to future benefits Surviving Spouses Page 14 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 SECTION 4 - SUMMARY OF PRINCIPAL PLAN PROVISIONS This summary provides a general description of the major eligibility and benefit provisions of the pension fund upon which this valuation has been based. It is not intended to be, nor should it be interpreted as, a complete statement of all provisions Definitions Tier 1 – For Police Officers first entering Article 3 prior to January 1, 2011 Tier 2 – For Police Officers first entering Article 3 after December 31, 2010 Police Officer (3-106): Any person appointed to the police force and sworn and commissioned to perform police duties. Persons excluded from Fund (3-109): Part-time officers, special police officer, night watchmen, traffic guards, clerks and civilian employees of the department. Also, police officers who fail to pay the required fund contributions or who elect the Self-Managed Plan option. Creditable Service (3-110): Time served by a police officer, excluding furloughs in excess of 30 days, but including leaves of absences for illness or accident and periods of disability where no disability pension payments have been received and also including up to 3 years during which disability payments have been received provided contributions are made. Pension (3-111) Normal Pension Age Tier 1 - Age 50 with 20 or more years of creditable service. Tier 2 - Age 55 with 10 or more years of creditable service. Normal Pension Amount Tier 1 - 50% of the greater of the annual salary held in the year preceding retirement or the annual salary held on the last day of service, plus 2½% of such annual salary for service from 20 to 30 year (maximum 25%)]. Tier 2 - 2½% of Final Average salary for each year of service. Final Average Salary is based on the highest consecutive 48 months of the final 60 months of service. Early Retirement at age 50 with 10 or more years of service but with a penalty of ½% for each month prior to age 55. Annual Salary capped at $106,800 increased yearly by the lesser of the Consumer Price Index- Urban (CPI-U) or 3%. The Salary cap for valuations beginning in 2023 is $134,071. Minimum Monthly Benefit: $1,000 Maximum Benefit Percentage: 75% of salary Page 15 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Termination Retirement Pension Tier 1 - Separation of service prior to meeting retirement eligibility after completion of at least 8 years of creditable service. Tier 2 - Separation of service prior to meeting retirement eligibility after completion of at least 10 years of creditable service. Termination Pension Amount Tier 1 - Commencing at age 60 (or age 50 if at least 20 years of creditable service at termination), 2½% of annual salary held on the last day of service times years of creditable service. Tier 2 - Commencing at age 55 (or age 50 but with a penalty of ½% for each month prior to age 55), 2½% of Final Average Salary for each year of service. Final Average Salary is based on the highest consecutive 48 months of the final 60 months of service. Pension Increase Non-Disabled Tier 1 - 3% increase of the original pension amount after attainment of age 55 for each year elapsed since retirement, followed by an additional 3% of the original pension amount on each January 1 thereafter. Effective July 1, 1993, 3% of the amount of pension payable at the time of the increase including increases previously granted, rather than 3% of the originally granted pension amount. Tier 2 - The lesser of ½ of the Consumer Price Index-Urban (CPI-U) or 3% increase of the original pension amount after attainment of age 60 and an additional such increase of the original pension amount on each January 1 thereafter. Disabled 3% increase of the original pension amount after attainment of age 60 for each year he or she received pension payments, followed by an additional 3% of the original pension amount in each January 1 thereafter. Pension to Survivors (3-112 ) Death of Retired Member Tier 1 - 100% of pension amount to surviving spouse (or dependent children). Tier 2 -66 2/3% of pension amount to surviving spouse (or dependent children), subject to the following increase: The lesser of ½ of the Consumer Price Index-Urban (CPI-U) or 3% increase of the original pension amount after attainment of age 60 and an additional such increase of the original pension amount on each January 1 thereafter. Death While in Service (Not in line of duty) With 20 years of creditable service, the pension amount earned as of the date of death. With less than 20 years of creditable service, 50% of the salary attached to the rank for the year prior to the date of death. Page 16 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Death in Line of Duty 100% of the salary attached to the rank for the last day of service year prior to date of death. Minimum Survivor Pension $1,000 per month to all surviving spouses. Disability Pension - Line of Duty (3-114.1) Eligibility Suspension or retirement from police service due to sickness, accident or injury while on duty. Pension Greater of 65% of salary attached to rank at date of suspension or retirement and the retirement pension available. Minimum $1,000 per month. Disability Pension - Not on Duty (3-114.2) Eligibility Suspension or retirement from police service for any cause other than while on duty. Pension 50% of salary attached to rank at date of suspension or retirement. Minimum $1,000 per month. Other Provisions Marriage after Retirement (3-120) No surviving spouse benefit available. Refund (3-124) At termination with less than 20 years of service, contributions are refunded upon request. Contributions by Police Officers (3-125.1) Beginning May 1, 2001, 9.91% of salary including longevity, but excluding overtime pay, holiday pay, bonus pay, merit pay or other cash benefit. Page 17 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 GLOSSARY Actuarial Accrued Liability See Entry Age Normal Cost Method and Projected Unit Credit Cost Method. Actuarial Assumptions The economic and demographic predictions used to estimate the present value of the plan’s future obligations. They include estimates of investment earnings, salary increases, mortality, withdrawal and other related items. The Actuarial Assumptions are used in connection with the Actuarial Cost Method to allocate plan costs over the working lifetimes of plan participants. Actuarial Cost Method The method used to allocate the projected obligations of the plan over the working lifetimes of the plan participants. Also referred to as an Actuarial Funding Method. Actuarial Funding Method See Actuarial Cost Method Actuarial Gain (Loss) The excess of the actual Unfunded Actuarial Accrued Liability over the expected Unfunded Actuarial Accrued Liability represents an Actuarial Loss.If the expected Unfunded Actuarial Accrued Liability is greater, an Actuarial Gain has occurred. Actuarial Present Value The value of an amount or series of amounts payable or receivable at various times, determined as of a given date by the application of a particular set of Actuarial Assumptions . Actuarial Value of Assets The asset value derived by using the plan’s Asset Valuation Method. Asset Valuation Method A valuation method designed to smooth random fluctuations in asset values. The objective underlying the use of an asset valuation method is to provide for the long-term stability of employer contributions. Employee Retirement Income Security Act of 1974 (ERISA) The primary federal legislative act establishing funding, participation, vesting, benefit accrual, reporting, and disclosure standards for pension and welfare plans. Entry Age Normal Cost Method One of the standard actuarial funding methods in which the Present Value of Projected Plan Benefits of each individual included in the Actuarial Valuation is allocated on a level basis over the earnings of the individual between entry age and assumed exit age(s). The portion of this Actuarial Present Value allocated to a valuation year is called the Normal Cost . The portion of this Actuarial Present Value not provided for at a valuation date by the Actuarial Present Value of future Normal Costs is called the Actuarial Accrued Liability . Page 18 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 GLOSSARY (Continued) Normal Cost The portion of the Present Value of Projected Plan Benefits that is allocated to a particular plan year by the Actuarial Cost Method . See Entry Age Normal Cost Method for a description of the Normal Cost under the Entry Age Normal Cost Method.See Projected Unit Credit Cost Method for a description of the Normal Cost under the Projected Unit Credit Cost Method. Present Value of Future Normal Costs The present value of future normal costs determined based on the Actuarial Cost Method for the plan. Under the Entry Age Normal Cost Method , this amount is equal to the excess of the Present Value of Projected Plan Benefits over the sum of the Actuarial Value of Assets and Unfunded Actuarial Accrued Liability. Present Value of Projected Plan Benefits The present value of future plan benefits reflecting projected credited service and salaries. The present value is determined based on the plan’s actuarial assumptions. Projected Unit Credit Cost Method One of the standard actuarial funding methods in which the Present Value of Projected Plan Benefits of each individual included in the Actuarial Valuation is allocated by a consistent formula to valuation years. The Actuarial Present Value allocated to a valuation year is called the Normal Cost . The Actuarial Present Value of benefits allocated to all periods prior to a valuation year is called the Actuarial Accrued Liability . Unfunded Actuarial Accrued Liability The excess of the Actuarial Accrued Liability over the Actuarial Value of Assets. Page 19 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Mortality Retirement Tier 1 Age Age Age Age 50 20.00%61 25.00%50 20.00%61 25.00% 51 20.00%62 25.00%51 20.00%62 25.00% 52 20.00%63 33.00%52 20.00%63 33.00% 53 20.00%64 40.00%53 20.00%64 40.00% 54 20.00%65 100%54 20.00%65 100% 55 25.00%66 100%55 25.00%66 100% 56 25.00%67 100%56 25.00%67 100% 57 25.00%68 100%57 25.00%68 100% 58 25.00%69 100%58 25.00%69 100% 59 25.00%70 100%59 25.00%70 100% 60 25.00%60 25.00% Tier 2 Age Age Age Age 50 5.00%61 25.00%50 5.00%61 25.00% 51 5.00%62 25.00%51 5.00%62 25.00% 52 5.00%63 33.00%52 5.00%63 33.00% 53 5.00%64 40.00%53 5.00%64 40.00% 54 5.00%65 100%54 5.00%65 100% 55 40.00%66 100%55 40.00%66 100% 56 25.00%67 100%56 25.00%67 100% 57 25.00%68 100%57 25.00%68 100% 58 25.00%69 100%58 25.00%69 100% 59 25.00%70 100%59 25.00%70 100% 60 25.00%60 25.00% SECTION 5 - SUMMARY OF ACTUARIAL ASSUMPTIONS AND COST METHODS Annual Actuarial Valuation Funding Policy Amount for Tax Levy Annual Actuarial Valuation Statutory Minimum Actuarial Assumption Interest 7.00% per annum 7.00% per annum The results documented in this report are estimates based on data that may be imperfect and on assumptions about future events, some of which are mandated assumptions. Certain provisions may be approximated or deemed immaterial and therefore are not valued. Assumptions may be made about participant data or other factors. A range of results, different from those presented in this report could be considered reasonable. The numbers are not rounded, but this is for convenience and should not imply precisions, which is not inherent in actuarial calculations. Nature of Actuarial Calculations PubS-2010 base rates projected generationally with Scale MP2021. Rates (probability of death at each age) have been adjusted by a factor of 1.15 for healthy male retirees and female surviving spouses. Rates have been adjusted by a factor of 1.08 for disabled male retirees. PubS-2010 base rates projected generationally with Scale MP2021. Rates (probability of death at each age) have been adjusted by a factor of 1.15 for healthy male retirees and female surviving spouses. Rates have been adjusted by a factor of 1.08 for disabled male retirees. Rates of retirement for all ages are: Rates of retirement for all ages are: Tier 1 Tier 2 Page 20 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Withdrawal 0 13.00% 0 13.00% 5 4.50% 5 4.50% 10 2.25% 10 2.25% 15 1.25% 15 1.25% 20 1.25% 20 1.25% Disability Age Age 25 0.03% 25 0.03% 40 0.40% 40 0.40% 50 0.68% 50 0.68% 55 0.86% 55 0.86% Salary Increase Actuarial Assumption Item Annual Actuarial Valuation Statutory Minimum Annual Actuarial Valuation Funding Policy Amount for Tax Levy Years of Service Years of Service This method projects benefits from entry age to retirement age and attributes costs over total service, as a level percentage of pay. Amounts attributable to past service have been amortized over 17 years on a closed basis as a level percentage of pay. Assets are valued at fair market value and smoothed over five years, reflecting gains and losses at 20% per year. Projected Unit Credit Cost Method 80% are married, females are assumed to be 3 years younger 80% are married, females are assumed to be 3 years younger Rates of disability are based upon age only. Sample rates for selected ages are: Payroll Growth Rates of disability are based upon age only. Sample rates for selected ages are: Rates of termination are based upon service. Sample rates for selected years of service are: Rates of termination are based upon service. Sample rates for selected years of service are: Entry Age Normal Cost Method Percentage Married Asset Valuation Method Actuarial Cost Methods This is the mandated actuarial method to be used in determining the statutory contribution requirements and under PA 096-1495. This method determines the present value of projected benefits and prorates the projected benefit by service to date to determine the accrued liability. Amounts attributable to past service are amortized as a level percentage of pay with the goal of reaching 90% of the accrued liability by 2040. 60% of disabilities are assumed to occur in the line of duty 60% of disabilities are assumed to occur in the line of duty Assets are valued at fair market value and smoothed over five years, reflecting gains and losses at 20% per year. 3.50% per annum 3.50% per annum Graded by service (11.00% initially to ultimate rate of 3.50%) Graded by service (11.00% initially to ultimate rate of 3.50%) Page 21 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 Other Assumptions All other actuarial assumptions are identical to those used in calculating the Actuarial Accrued Liability for the Funding Policy contribution amount. Actuarial Assumption Low-Default-Risk Obligation Measure Interest The discount rate used for the Low-Default-Risk Obligation Measure (LDROM) is 4.77%. This is the single equivalent rate produced when discounting the expected future benefit payments to plan participants using yields derived from investment grade bonds as published in the FTSE Pension Discount Curve as of April 30, 2023. Actuarial Cost Method Entry Age Normal Cost Method Page 22 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2023 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 Mayor’s Report #2 Tracking Number CC 2023-67 Treasurer’s Report for October 2023 City Council – November 28, 2023 Majority Approval Rob Fredrickson Finance Name Department Beginning Fund Balance October Revenues YTD Revenues Revenue Budget % of Budget October Expenses YTD Expenses Expense Budget % of Budget Projected Ending Fund Balance General Fund01 - General 10,996,607$ 2,157,646$ 14,279,418$ 23,017,965$ 62%1,815,505$ 10,813,645$ 23,017,965$ 47%14,462,380$ Special Revenue Funds15 - Motor Fuel Tax319,840 89,787 615,333 999,400 62%- 813,526 1,240,000 66%121,647 79 - Parks and Recreation 261,118 286,330 1,930,836 3,370,030 57% 254,711 1,737,693 3,409,293 51% 454,262 87 - Countryside TIF (1,175,044) 29,731 226,640 228,000 99% 1,404 52,180 227,436 23% (1,000,584) 88 - Downtown TIF (1,614,928) 7,471 121,375 122,000 99% 2,677 16,065 81,857 20% (1,509,618) 89 - Downtown TIF II 87,577 2,418 142,029 146,000 97% 110 1,995 11,000 18% 227,611 11 - Fox Hill SSA 37,034 109 24,001 24,000 100% 1,838 8,159 60,640 13% 52,876 12 - Sunflower SSA 11,786 359 20,911 21,000 100% 6,560 13,715 18,640 74% 18,982 Capital Project Funds25 - Vehicle & Equipment 1,432,503 167,666 947,525 1,811,277 52% 213,038 661,331 2,858,788 23% 1,718,697 23 - City-Wide Capital 4,785,053 217,101 891,375 3,073,795 29% 193,800 924,832 4,396,994 21% 4,751,596 24 - Buildings & Grounds 1,865,907 37,001 1,109,513 33,174,623 3% 106,975 507,307 4,617,909 11% 2,468,113 Enterprise Funds *51 - Water3,955,973 1,050,043 14,042,844 16,264,301 86%687,641 4,984,977 16,031,998 31%13,013,840 *52 - Sewer2,517,832 438,354 1,848,085 3,036,752 61%78,959 482,973 2,845,033 17%3,882,944 Library Funds82 - Library Operations793,959 27,867 1,827,554 1,866,778 98%76,630 484,138 1,909,000 25%2,137,375 84 - Library Capital251,559 19,527 98,666 50,150 197%- - 114,500 0%350,225 Total Funds24,526,776$ 4,531,411$ 38,126,104$ 87,206,071$ 44%3,439,847$ 21,502,535$ 60,841,053$ 35%41,150,345$ * Fund Balance EquivalencyRob Fredrickson, Finance Director/TreasurerUNITED CITY OF YORKVILLE TREASURER'S REPORT - for the month ended October 31, 2023Cash 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 Mayor’s Report #3 Tracking Number CC 2023-68 Administrative Adjudication Updates City Council – November 28, 2023 Majority Approval Please see the attached memo. Bart Olson Administration Name Department Summary Approval of an ordinance adopting new administrative adjudication authority. Background This item was last discussed by the City Council in 2015, when the City adopted a broad overhaul of its administrative adjudication processes. Since then, the Illinois Municipal League, the MetroWest Council of Government, and others have sought to modernize the administrative adjudication rules and authorities as it relates to enforcement of building codes, notice windows prior to hearing dates, and fine amounts. This modernization came through in Summer 2023 when the legislature approved Public Act 103-260, which is summarized in detail in a memo from Attorney Orr (attached). The briefest highlights from that summary as it relates to non- home rule municipalities is that non-home rule municipalities can now: 1) Enforce building codes and remediate building code issues without having to go through the circuit court system 2) Impose a fine up to $50,000 on a single property owner with a single citation (previous amount was $2,500), and collect those fines without having to go through the circuit court system 3) Issue citations without having to provide at least three copies to the offender 4) Conduct hearings as often or as infrequently as we wish a. Previous law required 30-40 days from ticket to hearing, which forced non-home rule municipalities into weekly adjudication meetings b. Current proposed window is 15-60 days from ticket to hearing, which allows us to conduct two hearings per month 5) Allow continuances in the hearing a. Staff is proposing to continue prohibiting continuances 6) Fine property owners for violations like unmowed grass that existed every day between citation and hearing, even if the grass is mowed on the day of the hearing a. Previous law made reference to the violation needing to be in existence at the time of the hearing – allowing someone to not mow their lawn for ~60 days and then mow it the day of the hearing and avoiding the fine Recommendation Staff recommends approval of the ordinance adopting new administrative adjudication authority. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: November 21, 2023 Subject: Administrative Adjudication Updates 1 Kathleen Field Orr Ottosen DiNolfo Hasenbalg Castaldo 1804 N. Naper Blvd., Suite 350 Naperville, Illinois 60563 ADMINISTRATIVE ADJUDICATION Home Rule vs. Non-Home Rule On June 30, 2023, Governor Pritzker signed into law Public Act 103-0260 which affords non- home rule municipalities the opportunity to adopt Section 5/1-2.1-1 et seq. of the Illinois Municipal Code (65 ILCS 5/1-2.1-1 et seq.) authorizing administrative adjudication of municipal code violations by home-rule municipalities. The differences in the authority and procedures to adjudicate local ordinance violations between home rule and non-home rule municipalities are substantial and the implementation of the home rule statute for code enforcement by non-home rule municipalities can be very beneficial. A summary of the differences between the statutes follows. A. AUTHORITY OF HOME RULE MUNICIPALITIES Public Act 90-516 effective January 1, 1998, authorized home rule municipalities to enforce all violations of its Municipal Code other than those requiring incarceration or citations for moving motor vehicles. In order to establish a system of administrative adjudication, the municipality must create a “hearing unit” conducted by a “Hearing Officer” who must have completed a formal training program. The Hearing Officer is required to preserve and authenticate the record of the hearing including all exhibits and testimony introduced at the hearing. Formal rules of evidence do not apply. All determinations of the Hearing Officer must be in writing and shall include the fine, penalty or action required for code compliance. Any fine, other sanction, or costs imposed by a Hearing Officer or part of any fine, other sanction, or costs imposed, remaining unpaid after the exhaustion of or the failure to exhaust judicial review procedures under the Illinois Administrative Review Law are a debt due and owing the municipality and may be collected in accordance with applicable law. After expiration of the period in which judicial review under the Illinois Administrative Review Law may be sought for a final determination of a code violation, unless stayed by a court of competent jurisdiction, the findings, decisions, and order of the hearing officer may be enforced in the same manner as a judgment entered by a court of competent jurisdiction. In any case in which a defendant has failed to comply with a judgment ordering a defendant to correct a code violation or imposing any fine or other sanction as a result of a code violation, any expenses incurred by a municipality to enforce the judgment, including, but not limited to, attorney’s fees, court costs, and costs related to property demolition or foreclosure, after they are fixed by a hearing officer, shall be a debt due and owing the municipality and may be collected in accordance with applicable law. Prior to any expenses being fixed by a hearing officer, the municipality shall provide notice to the defendant to appear at a hearing before the administrative hearing officer to determine whether the defendant has failed to comply with the judgment. The notice shall set the date for such a hearing, which shall not be less than seven (7) days from the 2 date that notice is served. If notice is served by mail, the 7-day period shall begin to run on the date that the notice was deposited in the mall. Upon being recorded in the manner required by Article XII of the Code of Civil Procedure or by the Uniform Commercial Code, a lien shall be imposed on the real estate or personal estate, or both, of the defendant in the amount of any debt due and owing the municipality pursuant to this law. The lien may be enforced in the same manner as a judgment lien pursuant to a judgment of a court of competent jurisdiction. The Hearing Officer is authorized to impose penalties consistent with the municipality’s code and assess costs; provided, however, the Hearing Officer is not authorized to impose a penalty of incarceration or impose a fine in excess of $50,000 exclusive of the costs of enforcement or to secure compliance. Such maximum fine is not applicable to cases to enforce the collection of a tax imposed by the municipality. Any final decision by a code hearing unit that a code violation does or does not exist shall constitute a final determination for purposes of judicial review and shall be subject to review under the Illinois Administrative Review Law. B. LIMITATIONS OF NON-HOME RULE MUNICIPALITIES Pursuant to Public Act 90-777, effective January 1, 1999, non-home rule municipalities were authorized to establish a code hearing department to expedite the prosecution and corrections of code violations. Such code hearing department however was not authorized to adjudicate building code violations or traffic regulations governing the movement of vehicles. The processing of all building code violations was to be solely heard pursuant to Section 11-31.1-1 et seq. of the Illinois Municipal Code (65 ILCS 5/1-1-1 et seq.) (the “Code Hearing Department”). Additional differences between home rule and non-home rule included the following: 1. As with home rule municipalities, all notices of violations must include the type and nature of violation, date and time of the hearing and the penalties for not appearing; however, non-home rule municipalities are required to provide multiple copies of the notice of violation and report form (no less than three (3) copies) which indicates name and address of the defendant; the date and time the violation was observed; the names of witnesses to the violation; and, the date of the hearing. 2. One copy of the citation form must be forwarded to the code hearing department which copy remains with the Code Hearing Department; one copy to be sent to the individual representing the municipality; and, one copy must be sent to the defendant by first class mail with a summons to appear at the hearing. On the other hand, home rule municipalities may serve a defendant using any manner reasonably calculated to give actual notice, including personal service, service by mail or posting on the subject property. 3. For non-home rule code hearing departments, the hearing date shall not be less than thirty (30) nor more than forty (40) days after the violation is reported, thereby mandating no less than two (2) hearings per month. The home rule statute does not mandate any minimum 3 or maximum time for service prior to the hearing; however, if requested by the defendant, the defendant shall have at least 15 days from the date of mailing the notice to prepare for a hearing. 4. Non-home rule statute prohibits continuances of any proceeding unless absolutely necessary to protect the rights of the defendants, however, such continuances may not exceed twenty-five (25) days. Home rule statute does not address continuances. Both home rule and non-home rule statutes provide that a hearing officer may set aside a default judgment and set a new hearing date if a petition is filed within twenty-one (21) days after the issue of an order if failure to appear was for good cause or lack of proper service. 5. Non-home rule caps the fine and costs to be imposed at $2,500 for all code violations unlike home rule which permits fines not to exceed $50,000, exclusive of costs of enforcement or costs imposed to ensure compliance. Furthermore, such maximum fine for home rule municipalities is not applicable to cases to enforce the collection of any tax imposed by the municipality. 6. In 2015, the non-home rule statute was amended to provide that a finding, decision or order of a hearing officer may be enforced in the same manner as a judgment entered by a court of competent jurisdiction, as in the case of a home rule municipality, but this amendment does not apply to any building code violations. 7. For non-home rule municipalities, a building code violation must be issued by a building inspector and must be heard by a hearing officer of a Code Hearing Department. The statute does not require any qualification to hold the position of a hearing officer nor does it require any training for the position. 8. The statute governing enforcement of building code violations for a non-home rule building violation provides specific defenses to the property owner: (a) The code violation alleged in the notice does not in fact exist or at the time of the hearing the violation has been remedied or removed; (b) The code violation has been caused by the current property occupants and that in spite of reasonable attempts by the owner to maintain the dwelling free of such violations, the current occupants continue to cause the violations; (c) An occupant or resident of the dwelling has refused entry to the owner or his agent to all or a part of the dwelling for the purpose of correcting the code violation. 9. For home rule municipalities, the findings, decision and order resulting from a building code violation shall include the hearing officer’s findings of fact, a decision whether or not a code violation exists based upon the findings of fact, and an order, ordering the owner to correct the violation or dismissing the case, in the event a violation is not proved. If a code violation is proved, the order may also impose the sanctions that are provided in the code for the violation proved. A copy of the findings, decision, and order shall be served 4 on the owner within five (5) days after they are issued; service shall be in the same manner as the report form and summons are served pursuant to Section 11-31.1-4. 10. For non-home rule municipalities, a decision of a hearing officer regarding a building code violation is not an enforceable judgment and must be taken to the circuit court to determine that the findings, decision and order of the hearing officer were in accordance wit the statute and the applicable municipal ordinance and the property owner had an opportunity for a hearing and to request a judicial review. Only if such determination is made by the court, the judgment may be enforced. C. RESULT ON NEW LEGISLATION Understanding the differences in the authority of home rule municipalities to hear and process building code violations versus the limitations of non-home rule municipalities which are eliminated by Public Act 103-0260 should allow non-home rule municipalities to address building code violations more expeditiously thereby eliminating issues which negatively affect property values within a community. The law is effective January 1, 2024, and non-home rule communities should begin to amend their municipal code to invoke this new authority. Ordinance No. 2023-____ Page 1 Ordinance No. 2023-_____ AN ORDINANCE REPEALING AND REPLACING TITLE 1, CHAPTER 14 OF THE YORKVILLE CITY CODE WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”) is a non- home rule municipality pursuant to the Illinois Constitution of 1970 and the laws of this State; and WHEREAS, the City has in full force and effect a codified set of ordinances which are of a general and permanent nature, which said codified set is known and designated as the Yorkville City Code, as amended; and WHEREAS, the City has the authority to pass all ordinances and make all rules and regulations proper or necessary, to carry into effect the powers granted to municipalities, with such fines or penalties as may be deemed proper; and WHEREAS, the Yorkville City Code currently authorizes administrative adjudication processes and procedures pursuant to Section 5/1-2.2-1 et seq. of the Illinois Municipal Code (65 ILCS 5/1-1 et seq.); and WHEREAS, Governor J. B. Pritzker has signed into law Public Act 103-0260 authorizing non-home rule municipalities to adopt the administrative adjudication provisions of Section 5/1- 2.1-1 et seq. of the Illinois Municipal Code, as previously applicable solely to home rule municipalities; and WHEREAS, adopting the provisions of Section 5/1-2.1-1 et seq. of the Illinois Municipal Code would provide for significant cost and time savings by the City; and WHEREAS, the City Council is of the opinion that it is in the best interests of the safety, health and welfare of its residents to authorize the use of administrative adjudication provisions of Ordinance No. 2023-____ Page 2 Section 5/1-2.2-1 et seq. of the Illinois Municipal Code to address and enforce the Yorkville City Code. NOW, THEREFORE, BE IT ORDAINED, by the Mayor and the City Council of the United City of Yorkville, Kendall County, Illinois as follows: Section One – Repeal and Replacement of Title 1, Chapter 14. Title 1, Chapter 14, is hereby repealed in its entirety and replaced with the following: 1-14-1: PURPOSE AND CREATION: A. Purpose: To provide for fair and efficient enforcement of City ordinances, as may be allowed by law and directed by ordinance, through an administrative adjudication of violations of City ordinances thereby expediting the prosecution and correction of code violations. To that end, there is hereby adopted Article 1, Division 2.1 of the Illinois Municipal Code. 65 ILCS 5/1-1-1 et seq. B. Creation: There is hereby established a department of the municipal government to be known as the United City of Yorkville Ordinance Enforcement Department to have the power to enforce compliance with all municipal ordinances as from time to time are authorized by the City council, except for any offense under the Illinois Vehicle Code (adopted by the City under title 6 of this code) that is a traffic regulation governing the movement of vehicles and except for any reportable offense under section 6-204 of the Illinois Vehicle Code. The establishment of the Yorkville Ordinance Enforcement Department does not preclude the City Council from using any legal system or other method to enforce ordinances of the City. Unless the context clearly indicates otherwise, any references throughout this chapter to "City code", "this code", "code", or "ordinance" shall be a reference to the United City of Yorkville Municipal Code, as amended, or to any municipal ordinance as from time to time passed by the City Council. 1-14-2: DEPARTMENT COMPOSITION: A. Organization: The United City of Yorkville’s Ordinance Enforcement Department shall be composed of a hearing officer, an Ordinance Enforcement Administrator, and such other personnel as deemed necessary and as appointed by the Mayor, with the power and authority as hereinafter set forth. B. Hearing Officer: 1. A hearing officer must be an attorney licensed to practice law in the state of Illinois for at least three (3) years. 2. The hearing officer shall have the following duties: a. Preside over all adjudicatory hearings to determine whether or not a City code violation exists and administer oaths and affirmations; Ordinance No. 2023-____ Page 3 b. Hear testimony and accept evidence that is relevant to the existence of a City code violation; c. At any time prior to the hearing date, the hearing officer assigned to hear the case may, at the request of either party, direct witnesses to appear and give testimony at the hearing or produce relevant documents; d. Preserve and authenticate the record of the hearing and all exhibits and evidence introduced at the hearing; e. Issue and sign a written finding, decision and order stating whether a City code violation exists; f. Impose penalties and sanctions or such other relief consistent with applicable provisions of this code and assess costs upon finding a party liable for the charged violation, except, however, that in no event shall the hearing officer have the authority to impose a penalty of incarceration or fines in excess of $50,000; g. Upon a finding of liable a thirty dollar ($30.00) penalty is to be imposed by the hearing officer as an administrative adjudication hearing cost. This additional penalty shall not be construed as part of the fine for the purposes of any reduction made in the fine for compliance. 3. Prior to conducting administrative adjudication proceedings under this chapter, the hearing officer shall have successfully completed a formal training program which includes the following: a. Instruction on the rules of procedure of the administrative hearings over which the hearing officer shall preside; b. Orientation to each subject area of the code violations that he/she will adjudicate; c. Observation of administrative hearings; and d. Participation in hypothetical cases, including rules on evidence and issuing final orders. 4. The hearing officer shall be employed as an independent contractor of the City and shall not be considered an employee of the City. A hearing officer may be removed with or without cause by the Mayor or his or her designee. C. Ordinance Enforcement Administrator: The Ordinance Enforcement Administrator is authorized and directed to: 1. Operate and manage the system of administrative adjudication of City ordinance violations as may be permitted by law and directed by ordinance. 2. Adopt, distribute and process all notices as may be required under this chapter or as may be reasonably required to carry out the purpose of this chapter. 3. Collect monies paid as fines and/or penalties assessed after a final determination of liability. Ordinance No. 2023-____ Page 4 4. Certify copies of final determination of an ordinance violation adjudicated pursuant to this chapter, and any factual reports verifying the final determination of any violation liability which was issued in accordance with this chapter, the laws of the state of Illinois including 625 Illinois Compiled Statutes 5/11-208.3 as from time to time amended. 5. Promulgate rules and regulations reasonably required to operate and maintain the administrative adjudication system hereby created. 6. Collect unpaid fines and penalties through private collection agencies and pursuit of all post-judgment remedies available by current law. 1-14-3: VIOLATION NOTICES: A. Issuance Of Violation Notices: 1. Violation notice of any ordinance violation shall be issued by the Mayor or Administrator and such persons authorized under this code. 2. All full time, part time and auxiliary police officers as well as other specific individuals authorized by any City department head shall have the authority to issue violation notices. 3. Any individual authorized hereby to issue violation notices and who detects an ordinance violation authorized to be adjudicated under this chapter or a violation of any section of any City ordinance, is authorized to issue notice of violation thereof and shall make service thereof as is hereinafter set forth. 4. All violation notices shall contain information and shall be certified and constitute prima facie evidence of the violation cited as hereinafter set forth. B. Violation Notice Requirements: 1. The violation notice shall contain, but not be limited to, the following information: a. The name and address of the party violating the ordinance, if known. b. The date and time of the violation (date of issuance). c. The type and nature of the violation and the ordinance violated. d. Vehicle make and state registration number (if applicable). e. The names of any witnesses to the violation. f. The signature and identification number of the person issuing the notice. g. The date and location of the adjudication hearing of ordinance violations which date shall be not less than fifteen (15) nor more than sixty (60) days after the date of the violation notice. The legal authority and jurisdiction under which the hearing is to be held and the penalties for failure to appear at the hearing. h. In the case of a violation pertaining to real property, the address of the property where the violation is observed; and, Ordinance No. 2023-____ Page 5 i. If applicable to the violation in question, the amount of the fine that may be paid by a party upon a written admission of a violation and waiver of a hearing, which fine shall be no less than the minimum fine set by this code relative to the violation at issue. 2. The correctness of facts contained in any violation notice shall be verified by the person issuing said notice by: a. Signing his/her name to the notice at the time of issuance; or b. In the case of a notice produced by a computer device, by signing a single certificate, to be kept by the Ordinance Enforcement Administrator, attesting to the correctness of all notices produced by the device while under his/her control. 3. Parties shall be served with process in a manner reasonably calculated to give them actual notice including, as appropriate, personal service of process upon a party or his/her employer or agent; service by mail at a party's address; affixing the original or facsimile of the notice to any unlawfully standing or parked vehicle or a vehicle violating any compliance regulation; or, posting a notice upon the property where the violation is found where the party is the owner, tenant or administrator of the property as follows: a. The original or a facsimile of the violation notice shall be retained by the Ordinance Enforcement Administrator where a docket number shall be stamped on all copies and a hearing date noted; b. The notice shall be kept as a record in the ordinary course of business by the Ordinance Enforcement Administrator and shall be a part of the hearing record; c. One copy of the violation notice shall be returned to the person issuing the notice so that he or she may prepare evidence for presentation at the hearing on the date indicated; d. One copy of the violation notice shall be served to the alleged violator along with a summons commanding the alleged violator to appear at the hearing; e. In the case of a violation pertaining to real property, if the name of the property owner cannot be ascertained or if service on the owner cannot be made by mail, service may be made on the owner by posting or nailing a copy of the violation notice form on the front door of the structure where the violation is found, not less than fifteen (15) days before the hearing is scheduled. 4. Any violation notice issued, signed and served in accordance herewith, or a copy of the notice, shall be prima facie correct and shall be prima facie evidence of the correctness of the facts shown on the notice. 1-14-4: ADMINISTRATIVE HEARINGS: A. Continuances: No continuances shall be authorized by the hearing officer in proceedings under this chapter except in cases where a continuance is absolutely necessary to protect the rights of the alleged violator. Lack of preparation shall not be grounds for a continuance. Any continuance authorized by a hearing officer under this chapter shall not exceed thirty (30) days. Ordinance No. 2023-____ Page 6 B. Hearing And Evidence: 1. At the hearing, a hearing officer shall preside, shall hear testimony, and shall accept any evidence relevant to the existence or nonexistence of a City code violation. The strict rules of evidence applicable to judicial proceedings shall not apply to hearings authorized by this chapter. 2. The case for the City may be presented by an attorney designated by the Mayor or by any other City employee. The case for the alleged violator may be presented by the alleged violator, his or her attorney, or any other agent or representative of the alleged violator. 3. If on the date set for hearing the alleged violator or his or her attorney fails to appear, the hearing officer may find the alleged violator in default and shall proceed with the hearing and accept evidence relevant to the existence of a code violation. 4. Upon finding the alleged violator in default, the Ordinance Enforcement Administrator shall send or cause to be sent notices by first class mail, postage prepaid, to the violator who received the notice of an ordinance violation. Service of notices sent in accordance herewith shall be complete as of the date of deposit in the United States mail. 5. A hearing officer may set aside any judgment entered by default and set a new hearing date, upon a petition filed within twenty one (21) days after the issuance of the order of default, if the hearing officer determines that the petitioner's failure to appear at the hearing was for good cause or at any time if the petitioner establishes that the municipality did not provide proper service of process. If any judgment is set aside pursuant to this subsection, the hearing officer shall have authority to enter an order extinguishing any lien which has been recorded for any debt due and owing the municipality as a result of the vacated default judgment. C. Findings, Decision And Order: 1. At the conclusion of the hearing, the hearing officer shall make a determination on the basis of the evidence presented at the hearing as to whether or not a code violation exists. 2. The determination shall be in writing and shall be designated as the findings, decision, and order, including the fine, penalty or action with which the defendant must comply. 3. The findings, decision, and order shall include: a. The hearing officer's findings of fact; b. A decision of whether or not a code violation exists based upon the findings of fact; c. In the case of a code violation other than a building code violation, an order that states the sanction or dismisses the case if a code violation is not proved. d. In the case of a building code violation only, an order ordering the owner to correct the building code violation or dismissing the case if a building code violation is not proved; and Ordinance No. 2023-____ Page 7 e. In the case of a building code violation, if a building code violation is proved, the order may also impose the sanctions that are provided in the building code for the building code violation proved. 4. A monetary sanction under this chapter shall be consistent with applicable City code provisions with a maximum of fifty thousand dollars ($50,000.00) for all code violations. 5. The maximum monetary fine imposed under the City code shall be exclusive of costs of enforcement or costs incurred by the City to secure compliance with the City code, and shall not be applicable to cases to enforce the collection of any tax imposed and collected by the City. 6. A copy of any findings, decisions, or orders shall be served on the violator within five (5) days after it is issued. Service shall be made in person or by first class mail. 7. Payment of any penalty or fine and the disposition of any fine money shall be in the manner as set forth in the City code. 8. In the case of a building code violation only, the order to correct a building code violation and the sanctions imposed by the City as the result of a finding of a building code violation under this Chapter shall attach to the property as well as to the property owner so that a finding of a building code violation against one owner cannot be avoided by conveying or transferring the property to another owner. Any subsequent transferee or owner of the property takes subject to the findings, decision and order of a hearing officer under this chapter. 1-14-5: ENFORCEMENT OF JUDGMENTS: A. Debt Due City: 1. Any fine, other sanction, or costs imposed, or part of any fine, other sanction or costs imposed, remaining unpaid after the exhaustion of, or the failure to exhaust judicial review procedures under the Administrative Review Law (735 ILCS 5/3-101 et seq.) shall be a debt due and owing the City and, as such, may be collected in accordance with applicable law. 2. After expiration of the period within which judicial review under the Administrative Review Law (735 ILCS 5/3-101 et seq.) may be sought for a final determination of the code violation, unless stayed by a court of competent jurisdiction, the findings, decision and order of the hearing officer may be enforced in the same manner as a judgment entered by a court of competent jurisdiction. 3. In any case in which a defendant has failed to comply with a judgment ordering a defendant to correct a code violation or imposing any fine or other sanction as a result of a code violation, any expenses incurred by the City to enforce the judgment, including, but not limited to, attorney's fees, court costs, and costs related to property demolition or foreclosure, after they are fixed by a court of competent jurisdiction or a hearing officer, shall be a debt due and owing the City and may be collected in accordance with applicable law. Prior to any expenses being fixed by a hearing officer pursuant to this subsection, the City shall provide notice to the violator that states that the defendant shall appear at a hearing before the administrative hearing officer to determine whether the defendant has failed to comply with the judgment. The notice shall set the date for such a hearing, which shall not be less than seven (7) days from the date Ordinance No. 2023-____ Page 8 that notice is served. If notice is served by mail, the seven (7) day period shall begin to run on the date that the notice was deposited in the mail. 4. Upon being recorded in the manner required by Article XII of the Code of Civil Procedure or by the Uniform Commercial Code, a lien shall be imposed on the real estate or personal estate, or both, of the defendant in the amount of any debt due and owing the City under this section. The lien may be enforced in the same manner as a judgment lien pursuant to a judgment of a court of competent jurisdiction. B. Judicial Review: The findings, decision, and order of the hearing officer shall be subject to review in the circuit court of Kendall County. The provisions of the administrative review law, and the rules adopted pursuant thereto, shall apply to and govern every action for the judicial review of the findings, decision, and order of the hearing officer under this chapter. 1-14-6: SCHEDULE OF FINES AND PENALTIES: A. General Fines For Any Ordinance Other Than Title 6 (Vehicle Code) Of This Code: For violation of any City ordinance other than a violation under title 6 (Vehicle Code) of this code, fines and penalties shall be as established from time to time by the City council but in no event more than fifty thousand dollars ($50,000.00) or the amount prescribed by the Illinois Supreme Court for the mandatory arbitration system, whichever is greater. B. Fines For Violation Of Title 6 (Vehicle Code) Of This Code Other Than Handicapped Parking And Regulated Parking: For violation of any provision of title 6 (Vehicle Code) of this code; or any compliance violation; or, violation of any other City ordinance regulating, restricting or prohibiting the standing or parking of motor vehicles along the streets, byways, alleyways, regulated parking lots or such other locations as may be controlled by off street parking agreements, located within the geographical boundaries of this City, other than for handicapped parking, the fine shall be a maximum of seven hundred fifty dollars ($750.00). C. Fines for violations of certain regulated parking and handicapped parking, restricting or prohibiting the standing or parking of motor vehicles along the streets, byways, alleyways, regulated parking lots or such other locations as may be controlled by off street parking agreements, located within the geographical boundaries of this City for areas specifically designated for handicapped parking shall be a maximum of seven hundred fifty dollars ($750.00). 1-14-7: VEHICLE IMPOUNDMENT: A. Authorization To Impound, Boot Or Tow Motor Vehicle: Any motor vehicle whose registered owner has been determined to be liable for ten (10) or more vehicular standing or parking regulation violations, for which the fines or penalties assessed remain unpaid, may be immobilized, booted or towed and impounded if: 1. The Ordinance Enforcement Administrator has determined that a person has been determined to be liable for ten (10) or more ordinance violations, for which the fines or penalties remain unpaid. 2. The person determined to be liable for ten (10) or more violations is the registered owner of a motor vehicle located within the City geographical boundaries. Ordinance No. 2023-____ Page 9 3. A seizure notice has been sent to the registered owner of the motor vehicle located within the geographical boundaries of the City which contains, but shall not be limited to, the following: a. That a final determination has been made on ten (10) or more ordinance violations, for which the fines and penalties remain unpaid; b. A listing of the violations for which the person has been determined to be liable, which shall include for each violation: (1) The ordinance violation notice number; (2) Date of issuance; and (3) Total amount of fines and penalties assessed; c. That the motor vehicle owned by the person and located within the City is subject to immobilization and/or towing and impoundment if the fines and penalties are not paid within, but not later than, fifteen (15) days of the date of the notice; d. Date of immobilization; e. Date of impending towing and impoundment; and f. That the registered owner may contest the validity of the notice by appearing in person before the Ordinance Enforcement Administrator within fifteen (15) days of the date of the notice and submitting evidence which would conclusively disprove liability, such as the following: (1) The registered owner was not the owner or lessee of the vehicle on the date or dates the notices of violation were issued; or (2) The fines or penalties for the violations cited in the notice were paid in full; or (3) The registered owner has not accumulated ten (10) or more ordinance violation notices which are unpaid, not adjudicated or for which no appearance was made. 4. The motor vehicle of the registered owner to whom notice is sent has failed to make payment of the fines or penalties as specified in the notice and has failed to appear with evidence to conclusively disprove liability before the Ordinance Enforcement Administrator to contest the validity of the notice. B. Criminal Violations Authorizing Seizure/Impoundment: A motor vehicle, operated with the permission, express or implied, of the owner of record, that is used in connection with the following violations, shall be subject to seizure and impoundment by the City, and the owner of record of said vehicle shall be liable to the City for an administrative penalty of five hundred dollars ($500.00), in addition to costs of prosecution and any towing and storage fees as hereinafter provided: 1. Operation or use of a motor vehicle in the commission or attempted commission of any offense for which a motor vehicle may be seized and forfeited pursuant to 720 Illinois Compiled Statutes 5/36-1. Ordinance No. 2023-____ Page 10 2. Driving under the influence of alcohol, other drug or drugs, intoxicating compounds, 625 Illinois Compiled Statutes 5/11-501. 3. Operation or use of a motor vehicle in connection with the commission or attempted commission of any felony offense or in violation of the provisions of the Illinois cannabis control act, 720 Illinois Compiled Statutes 550/1. 4. Operation or use of a motor vehicle in connection with the commission or attempted commission of any offense in violation of the Illinois controlled substances act, 720 Illinois Compiled Statutes 570/100. 5. Unlawful use of a weapon in violation of 720 Illinois Compiled Statutes 5/24-1; aggravated discharge of a firearm in violation of 720 Illinois Compiled Statutes 5/24-1.5; unlawful possession of a firearm and firearm ammunition in violation of 720 Illinois Compiled Statutes 5/24-3.1. 6. Driving while license, permit or privilege to operate a motor vehicle is suspended or revoked, 625 Illinois Compiled Statutes 5/6-303; vehicles shall not be subject to seizure/impoundment if the suspension is for unpaid citations, due to failure to comply with emission testing. 7. Operating a motor vehicle without a valid driver's license, 625 Illinois Compiled Statutes 5/6-101 in combination with operation of motor vehicle with no insurance 625 Illinois Compiled Statutes 5/3-707. a. Except a person that had a valid driver's license that is expired for less than six (6) months. b. Except a person who is less than seventeen (17) years of age operating a motor vehicle on any street or highway when in violation of the child curfew act. C. Request For Hearing In Case Of Impoundment And Towing Of Motor Vehicle: Upon the receipt of the request for hearing to contest the validity of the immobilization or towing and impoundment, the Ordinance Enforcement Administrator shall schedule an administrative hearing to contest the validity of the immobilization or towing and impoundment on the next scheduled hearing date or, if sooner, scheduled by the Ordinance Enforcement Administrator for good cause shown, but in no case shall the hearing be scheduled later than thirty (30) days after the request for hearing is filed and shall serve notice of the hearing date upon the registered owner by first class mail, postage prepaid, to the address as is set forth on the request for hearing. Service of the notice shall be complete on the date it is placed in the United States mail. D. Notice Affixed To Vehicle In Cases Of Immobilization: Upon immobilization of an eligible vehicle, a notice shall be affixed to the vehicle in a conspicuous place. Such notice shall warn that the vehicle is immobilized and that any attempt to move the vehicle may result in its damage. The notice shall also state that the unauthorized removal of or damage to the immobilizing restraint is a violation of sections 16-1 and 21-1 of the Illinois criminal code. The notice also shall provide the following information specifying that a release of the immobilizing restraint may be had by: Ordinance No. 2023-____ Page 11 1. Paying all the fines and penalties, if any, on the outstanding complaints for which notice has been sent prior to the date of the immobilization; or 2. Completing appearance forms on all outstanding parking violation complaints for which notice had been sent prior to the date of the immobilization and depositing collateral in the amount of fifty percent (50%) of the total fines for these outstanding parking violation complaints, or five hundred dollars ($500.00), whichever is less. E. Towing Of Immobilized Vehicle: Except where the vehicle is otherwise subject to towing, if the immobilizing restraint has not been released as hereinabove provided within seventy two (72) hours of its placement, the vehicle shall be towed and impounded. F. Post-impoundment Notice: Within ten (10) days after a vehicle has been impounded, notice of impoundment shall be sent by certified mail, return receipt requested, to the registered owner of the vehicle. The notice shall state that the owner has the right to a post-immobilization and post-towing hearing as provided in subsection G of this section and that if the vehicle is not claimed within thirty (30) days from the date of the notice, the vehicle may be sold or otherwise disposed of in accordance with the Illinois Vehicle Code. G. Hearing In Case Of Vehicle Immobilization: The owner of an immobilized vehicle or other interested person shall have the right to a hearing to determine whether the immobilization or any subsequent towing was erroneous or whether the vehicle was properly included on an immobilization list, if the owner files a written demand for a hearing before the Ordinance Enforcement Administrator within fourteen (14) days after issuance of the notice specified in subsection F of this section or within fourteen (14) days of immobilization, whichever is later. A hearing shall be conducted on any business day within forty eight (48) hours of receipt of a written demand for hearing, unless otherwise mutually agreed by the parties. Failure to request or attend a scheduled hearing shall be deemed a waiver of the right to a hearing. In the event of such failure, any amount deposited pursuant to subsection D of this section shall be forfeited. A hearing provided by this subsection shall not determine the validity of or otherwise adjudicate any citation or notice of ordinance violation issued relative to the immobilized vehicle, but shall only relate to whether the vehicle was properly immobilized or towed by determining whether the owner previously submitted evidence required by this chapter. H. Fines And Fees For Immobilization: The fine for immobilization shall be five hundred dollars ($500.00) and the fine for impoundment and towing shall be an amount not to exceed six hundred fifty dollars ($650.00). The owner of the vehicle shall also be charged reasonable storage and towing fees should the vehicle be removed to a private storage facility, provided that no fees shall be assessed for any immobilization or tow which has been determined to be erroneous. I. Towing Services: The Ordinance Enforcement Administrator shall appoint or retain the services of an individual agency or company to tow and impound vehicles in accordance herewith, provided that that individual, agency or company is fully insured and licensed according to local or state law and has available a secured impound area within which to retain vehicles impounded hereunder. For the purpose of this subsection a "secured area" shall mean an area bounded by a fence, chainlink or otherwise, of a sufficient height and with locking gates so as to minimize or prevent unauthorized entry into the impounded vehicles. Ordinance No. 2023-____ Page 12 1-14-8: IMPOSITION OF COLLECTION COSTS ON UNPAID FINES: The City and the City attorney or the finance director or their designees may retain attorneys and private collection agents for the purpose of collecting any default in payment of any fine or penalty imposed by this Code, or any installment of a fine or penalty. The City shall add a thirty five percent (35%) cost of collections to any outstanding balance that requires the City to retain the services of a collection agency. This thirty five percent (35%) cost includes any default in a fine or penalty or any installment of a fine or penalty that was previously referred to an attorney or private collection agency and the payment of which remains outstanding. Section Two – Effective Date This Ordinance shall be in full force and effect on January 1, 2024. Section Three – Conflict Clause That all ordinances, parts of ordinances, resolutions, parts of resolutions and/or board actions in conflict with the terms of this ordinance shall be repealed to the extent of said conflict. Section Four – Constitutionality Clause Any part or parts of this Ordinance declared by a court of law to be invalid or unconstitutional shall not affect the validity of the remaining provisions of this Ordinance or the Yorkville City Code. Section Five – Publication This Ordinance shall be published in book or pamphlet form as provided by the Illinois Municipal Code. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2023. ______________________________ CITY CLERK KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ Ordinance No. 2023-____ Page 13 APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2023. ______________________________ 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 Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #4 Tracking Number CC 2023-69 Intergovernmental Agreement – Illinois State Police City Council – November 28, 2023 Majority Approval James Jensen Police Name Department Approval of an Interagency Agreement between the Illinois State Police and the United City of Yorkville Police Department for use of satellite office space. Summary Approval of an Intergovernmental Agreement between the Illinois State Police and the United City of Yorkville Police Department for use of satellite office space. Background The Illinois State Police Traffic Crash Reconstruction Team is an investigative arm of the Illinois State Police providing traffic crash investigation/reconstruction services to the residents of the State of Illinois. The Yorkville Police Department has used the services of this team throughout the years with much success. We would like to partner with the Illinois State Police Crash Reconstruction Team by providing satellite office space for them to use. A reconstruction specialist would occupy office space in our Investigations Division to conduct their daily work responsibilities. The City would agree to provide the office space, furniture, telephone and copier/scanner/facsimile machine for their use and parking for their agent in our secured parking lot. The Illinois State Police will provide the agent with all computers, cellular telephones, reconstruction equipment, reconstruction commodities and office supplies. This shared service agreement, with no monetary cost to the City of Yorkville would give us access to a specialized team of agents who would provide immediate support and assistance during traffic crash investigations. Recommendation Approval of the Intergovernmental Agreement with the Illinois State Police. Attachments Exhibit A: Intergovernmental Agreement Memorandum To: City Council From: James Jensen, Police Chief CC: Bart Olson, City Administrator Date: November 28, 2023 Subject: Intergovernmental Agreement – Illinois State Police Resolution No. 2023-____ Page 1 Resolution No. 2023-_____ RESOLUTION APPROVING AN INTERAGENCY AGREEMENT BETWEEN THE ILLINOIS STATE POLICE AND THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS WHEREAS, the United City of Yorkville, Kendall County, Illinois (the "Yorkiville"), is a duly organized and validly existing municipality of the State of Illinois pursuant to the 1970 Illinois Constitution and the Illinois Municipal Code, as from time to time amended (65 ILCS 5/65-1-1-2, et seq.); and, as such, is a local law enforcement agency through its Police Department; and, WHEREAS, the Illinois State Police, an agency of the State of Illinois, is required to establish and operate a forensic science laboratory system as well as establish and coordinate a system for providing accurate and expedited forensic science and laboratory services to local law enforcement agencies; and, WHEREAS, the Constitution of the State of Illinois of 1970, Article VII, Section 10, provides that governmental agencies may contract or otherwise associate among themselves to obtain or share services and to exercise, combine or transfer any power or function in any manner not prohibited by law or by ordinance and may use their credit, revenues and other resources to pay costs related to intergovernmental activities; and, WHEREAS, the City’s Police Department utilizes the reconstruction services provided by the Illinois State Police, Scene and Evidence Services Command and supports the use of these services by other law enforcement agencies in the surrounding area; and WHEREAS, the City has available an appropriate office and working space which can be used to further the aforementioned goal of advancing reconstruction services in a productive and mutually beneficial manner and the City is prepared to provide the Illinois State Police furnished office space for the purpose and the term as set forth in the Interagency Agreement Between the Illinois State Police and the City of Yorkville Police Department in the form attached hereto. NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Resolution No. 2023-____ Page 2 Section 1. The recitals set forth above are incorporated into this Resolution as if fully restated herein. Section 2. The Interagency Agreement between the Illinois State Police and the City of Yorkville Police Department, in the form attached hereto and made a part hereof, is hereby approved and the Mayor and Clerk for the United City of Yorkville Police Department are hereby authorized to execute said Agreement. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2023. ______________________________ CITY CLERK KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2023. ______________________________ MAYOR Attest: ______________________________ CITY CLERK INTERAGENCY AGREEMENT BETWEEN THE ILLINOIS STATE POLICE AND THE CITY OF YORKVILLE POLICE DEPARTMENT WHEREAS, the ILLINOIS STATE POLICE is required to establish and operate a forensic science laboratory system as well as establish and coordinate a system for providing accurate and expedited forensic science and laboratory services to local law enforcement agencies and local -40]; and WHEREAS, the CITY OF YORKVILLE POLICE DEPARTMENT is a local law enforcement agency which utilizes the reconstruction services provided by the Illinois State Police, Scene and Evidence Services Command and supports the use of these services by other law enforcement agencies in the surrounding area; and WHEREAS, the CITY OF YORKVILLE POLICE DEPARTMENT has available an appropriate office and working space which can be used to further the aforementioned goal of advancing reconstruction services in a productive and mutually beneficial manner; and WHEREAS, the provisions of Article 7, Section 10 of the Illinois Constitution and the Intergovernmental Cooperation Act [5 ILCS 220/et seq.] permit and encourage intergovernmental and interagency cooperation. NOW, THEREFORE, the ILLINOIS STATE POLICE and CITY OF YORKVILLE POLICE DEPARTMENT agree as follows: ARTICLE I: DEFINITIONS A. means the City of YORKVILLE, Illinois, a municipal corporation, through its police department, which is primarily responsible for prevention or detection of crime and the enforcement of the criminal code, traffic, or highway laws of this State or any political subdivision of this State [50 ILCS 705/et seq.]. B. means the Illinois State Police, Division of Forensic Services, Scene and Evidence Services Command [20 ILCS 2605/2605-40]. ARTICLE II: SERVICES, COSTS, AND FINANCIAL AGREEMENTS A. The City agrees to provide the State with a satellite office at 651 Prairie Pointe Drive in YORKVILLE, Illinois. The satellite office will consist of furnished office space for use by up to two Traffic Crash Reconstruction Officer (TCRO ) assigned to the Scene and Evidence Services Command. The City will provide telephone access in the office space as well as access to a copier/scanner/facsimile machine. The City shall also provide adjacent parking for the TCRO. B. The State agrees to assign a full-time TCRO to this satellite office. The satellite office will be t computers, cellular telephones, reconstruction equipment, reconstruction commodities, and office supplies. C. The above described services will be provided at no cost by the City and State, respectively. The provision of these services creates no financial agreements between the City and State. ARTICLE III: MAINTENANCE OF RECORDS A. The State shall maintain and be the custodian of all records pertaining to the reconstruction services provided for the City. The State shall maintain all records in compliance with relevant Record Retention Schedules and the State Records Act [5 ILCS 160/et seq.]. B. Copies of all reports, notes, diagrams, and photographs will be provided by the State to the City for all criminal cases where the State provided the City reconstruction services. The Kendall State for the City. ARTICLE IV: DURATION, MODIFICATION, AND TERMINATION A. This Agreement shall be in effect upon the signature of the last party to sign. The Agreement will be in effect for one year from the final date of approval and shall renew automatically for one-year periods. Each party should review the Agreement prior to the annual renewal date. B. Modifications to this Agreement may be made, but only in writing and signed by both parties. C. This Agreement will terminate when either party notifies the other of its intent to discontinue the Agreement. The terminating party will provide the other party written notice at least 30 days prior to the desired termination date. ARTICLE V: CONTROL AND SUPERVISION OF PERSONNEL A. The City will maintain control and supervision of its employees and contractors. B. The State will maintain control and supervise its employees. ARTICLE VI: USE OF EQUIPMENT AND FACILITIES A. -hour, 7- day a week access to the office space. Identical access privileges will be provided to the d equipment located in the office space. ARTICLE VII: FREEDOM OF INFORMATION ACT (FOIA) A. In its afore-mentioned role as the custodian of all records related to reconstruction services, the State shall respond to requests for records made under the Freedom of Information Act [5 ILCS 140/et seq.]. B. If records were created for the City, the State may require an update on the status of an investigation to determine whether any statutory exemptions apply. The City agrees to respond to inquiries made by the State in a timely manner to satisfy deadlines. ARTICLE VIII: BREACH OF PRIVACY AND SECURITY PROTOCOLS A. In the event of a breach of the physical security of the satellite office space, the party discovering the breach shall immediately notify the other. A written summary of the breach shall be prepared and shared with the other party as soon as practical. A breach would consist of any unwarranted physical access to the office space. ARTICLE IX: NOTICES A. All required notices shall be delivered to the following: To the City: To the State: Chief of Police Commander Yorkville Police Department Scene and Evidence Services Command 651 Prairie Pointe Drive 801 South 7th Street, Suite 800S Yorkville, Illinois 60560 Springfield, Illinois 62703 Chief, Yorkville Police Department Director, Illinois State Police Mayor, United City of Yorkville By:________________________________ By:_________________________________ Chief James Jensen Director Brendan R. Kelly By:________________________________ Mayor John Purcell Date: Date: 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 Mayor’s Report #5 Tracking Number CC 2023-70 2023 Bond Abatements City Council – November 28, 2023 Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of various bond abatements. Background As presented at the October 10th City Council meeting, 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 $147,497) in addition to fully abating all City bonds. Based on the above recommendation, staff presents the following abatement ordinances on the subsequent page for your review and consideration: 1) 2015A (Partial 2005 Countryside Refi) Total abatement 2) 2014 (Partial 2005 Countryside Refi) Total abatement 3) 2014C (Water Refi of 2005C Bond) Total abatement 4) 2014A (Game Farm) Total abatement 5) 2021 (New City Hall/Police Station) Total abatement 6) 2022 (2011 Refi/New City Hall) Total abatement 7) 2023A (Water Main Repl/Well #10) Total abatement As shown in Exhibit A (attached), this is the eighth year in a row that the City will fully abate its bond issues. Recommendation Staff recommends approval of the 2023 bond abatement ordinances. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 2, 2023 Subject: 2023 Bond Abatements Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund 2015A^599,800$ Countryside TIF/Water 2015A^596,400$ Countryside TIF/Water 2014 Countryside 50,715 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014A 313,038 City-Wide Capital 2014A 316,738 City-Wide Capital 2014C** Refunding 148,250 Water 2014C** Refunding 139,050 Water 2021 541,100 Bldg & Grounds 2021 542,900 Bldg & Grounds 2022 1,324,538 Bldg & Grounds / Sewer 2022 1,329,920 Bldg & Grounds / Sewer 2023A 601,844 Water Total 2,977,441$ Total 3,577,567$ N/A -$ N/A -$ Total -$ Total -$ % Change 0.00%% Change 0.00% Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2011 ^^ Refunding 1,135,694$ 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 4,066,397$ 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% United City of Yorkville Bond Abatements Levy Years 2010 - 2023 (Fiscal Years 2012 - 2025) Tax Levy Year: 2021 (Fiscal Year 2023)Tax Levy Year: 2020 (Fiscal Year 2022)Tax Levy Year: 2019 (Fiscal Year 2021) Tax Levy Year: 2022 (Fiscal Year 2024)Tax Levy Year: 2023 (Fiscal Year 2025) Bonds that were Abated - Actual Bonds that were Abated - Proposed Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Proposed 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 that were Abated - Actual Bonds that were Abated - Actual Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual Tax Levy Year: 2016 (Fiscal Year 2018) Bonds to NOT be Abated - Actual Bonds that were Abated - Actual Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual 1 United City of Yorkville Bond Abatements Levy Years 2010 - 2023 (Fiscal Years 2012 - 2025) 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 - 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). 2022 Bond matures in 2025 (FY 2026). 2023A Bond matures in 2053 (FY 2054). Bond has matured. ^^ The 2011 Refunding bonds were refunded by the 2022 bonds during fiscal year 2022. Tax Levy Year: 2013 (Fiscal Year 2015) * 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 Tax Levy Year: 2015 (Fiscal Year 2017)Tax Levy Year: 2014 (Fiscal Year 2016) 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: 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 BOND MATURITY DATES Bonds that were Abated - Actual Bonds that were NOT Abated - Actual Bonds to NOT be Abated - Actual 2 Mayor’s Report #5a Ordinance No. 2023-____ Page 1 ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax levied for the year 2023 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 2023 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 2023 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 2023 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. 2023-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2023, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ ARDEN JOE PLOCHER ________ CRAIG SOLING ________ CHRIS FUNKHOUSER ________ MATT MAREK ________ SEAVER TARULIS ________ RUSTY CORNEILS ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2023. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2023. 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 __________________, 2023, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2023 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 _____________________, 2023, 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 2023 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 ___________________, 2023. _________________________________ County Clerk [SEAL] STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) CITY CLERK’S CERTIFICATE I, JORI BEHLAND, the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, Illinois, do hereby certify that attached hereto is a true and correct copy of an Ordinance entitled: ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax hereto levied for the year 2023 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. which Ordinance was duly adopted by the City Council of the United City of Yorkville at a regular meeting held on the ____ day of _____________________, 2023. I do further certify that a quorum of said City Council was present at said meeting, and that all requirements of the Illinois Open Meetings Act were complied with. IN WITNESS WHEREOF, I have hereunto set my hand this ____ day of ___________________, 2023. Jori Behland, City Clerk United City of Yorkville Mayor’s Report #5b Ordinance No. 2023-____ Page 1 ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax levied for the year 2023 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 2023 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 2023 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 2023 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. 2023-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of __________________, 2023, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ ARDEN JOE PLOCHER ________ CRAIG SOLING ________ CHRIS FUNKHOUSER ________ MATT MAREK ________ SEAVER TARULIS ________ RUSTY CORNEILS ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ___________________, 2023. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of ___________________, 2023. 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 ________________, 2023, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2023 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 __________________, 2023, 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 2023 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 _________________, 2023. _________________________________ County Clerk [SEAL] STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) CITY CLERK’S CERTIFICATE I, JORI BEHLAND, the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, Illinois, do hereby certify that attached hereto is a true and correct copy of an Ordinance entitled: ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax hereto levied for the year 2023 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. which Ordinance was duly adopted by the City Council of the United City of Yorkville at a regular meeting held on the ____ day of _____________________, 2023. I do further certify that a quorum of said City Council was present at said meeting, and that all requirements of the Illinois Open Meetings Act were complied with. IN WITNESS WHEREOF, I have hereunto set my hand this ____ day of ___________________, 2023. Jori Behland, City Clerk United City of Yorkville Mayor’s Report #5c Ordinance No. 2023-____ Page 1 ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax levied for the year 2023 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 2023 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 2023 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 2023 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. 2023-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2023, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ ARDEN JOE PLOCHER ________ CRAIG SOLING ________ CHRIS FUNKHOUSER ________ MATT MAREK ________ SEAVER TARULIS ________ RUSTY CORNEILS ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2023. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2023. 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 __________________, 2023, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2023 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 ____________________, 2023, 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 2023 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 ___________________, 2023. _________________________________ County Clerk [SEAL] STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) CITY CLERK’S CERTIFICATE I, JORI BEHLAND, the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, Illinois, do hereby certify that attached hereto is a true and correct copy of an Ordinance entitled: ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax hereto levied for the year 2023 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. which Ordinance was duly adopted by the City Council of the United City of Yorkville at a regular meeting held on the ____ day of _____________________, 2023. I do further certify that a quorum of said City Council was present at said meeting, and that all requirements of the Illinois Open Meetings Act were complied with. IN WITNESS WHEREOF, I have hereunto set my hand this ____ day of ___________________, 2023. Jori Behland, City Clerk United City of Yorkville Mayor’s Report #5d Ordinance No. 2023-____ Page 1 ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax levied for the year 2023 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 2023 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 2023 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 2023 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. 2023-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2023, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ ARDEN JOE PLOCHER ________ CRAIG SOLING ________ CHRIS FUNKHOUSER ________ MATT MAREK ________ SEAVER TARULIS ________ RUSTY CORNEILS ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ___________________, 2023. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2023. 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 _________________, 2023, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2023 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 ___________________, 2023, 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 2023 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 ___________________, 2023. _________________________________ County Clerk [SEAL] STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) CITY CLERK’S CERTIFICATE I, JORI BEHLAND, the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, Illinois, do hereby certify that attached hereto is a true and correct copy of an Ordinance entitled: ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax hereto levied for the year 2023 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. which Ordinance was duly adopted by the City Council of the United City of Yorkville at a regular meeting held on the ____ day of _____________________, 2023. I do further certify that a quorum of said City Council was present at said meeting, and that all requirements of the Illinois Open Meetings Act were complied with. IN WITNESS WHEREOF, I have hereunto set my hand this ____ day of ___________________, 2023. Jori Behland, City Clerk United City of Yorkville Mayor’s Report #5e Ordinance No. 2023-____ Page 1 ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax levied for the year 2023 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 2023 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 2023 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 2023 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. 2023-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2023, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ ARDEN JOE PLOCHER ________ CRAIG SOLING ________ CHRIS FUNKHOUSER ________ MATT MAREK ________ SEAVER TARULIS ________ RUSTY CORNEILS ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2023. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2023. 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 __________________, 2023, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2023 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 _____________________, 2023, 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 2023 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 ___________________, 2023. _________________________________ County Clerk [SEAL] STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) CITY CLERK’S CERTIFICATE I, JORI BEHLAND, the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, Illinois, do hereby certify that attached hereto is a true and correct copy of an Ordinance entitled: ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax hereto levied for the year 2023 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. which Ordinance was duly adopted by the City Council of the United City of Yorkville at a regular meeting held on the ____ day of _____________________, 2023. I do further certify that a quorum of said City Council was present at said meeting, and that all requirements of the Illinois Open Meetings Act were complied with. IN WITNESS WHEREOF, I have hereunto set my hand this ____ day of ___________________, 2023. Jori Behland, City Clerk United City of Yorkville Mayor’s Report #5f Ordinance No. 2023-____ Page 1 ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax levied for the year 2023 to pay the principal of and interest on the $5,170,000 General Obligation Bonds (Alternate Revenue Source), Series 2022, 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 2021-37, adopted on the 14th day of December, 2021 (the “Ordinance”), did provide for the issue of $5,170,000 General Obligation Bonds (Alternate Revenue Source), Series 2022 (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 2023 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 2023 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 2023 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. 2023-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2023, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ ARDEN JOE PLOCHER ________ CRAIG SOLING ________ CHRIS FUNKHOUSER ________ MATT MAREK ________ SEAVER TARULIS ________ RUSTY CORNEILS ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2023. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2023. 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 __________________, 2023, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2023 to pay the principal of and interest on the $5,170,000 General Obligation Bonds (Alternate Revenue Source), Series 2022, 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 _____________________, 2023, 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 2023 for the payment of the City’s $5,170,000 General Obligation Bonds (Alternate Revenue Source), Series 2022, 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 ___________________, 2023. _________________________________ County Clerk [SEAL] STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) CITY CLERK’S CERTIFICATE I, JORI BEHLAND, the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, Illinois, do hereby certify that attached hereto is a true and correct copy of an Ordinance entitled: ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax hereto levied for the year 2023 to pay the principal of and interest on the $5,170,000 General Obligation Bonds (Alternate Revenue Source), Series 2022, of the United City of Yorkville, Kendall County, Illinois. which Ordinance was duly adopted by the City Council of the United City of Yorkville at a regular meeting held on the ____ day of _____________________, 2023. I do further certify that a quorum of said City Council was present at said meeting, and that all requirements of the Illinois Open Meetings Act were complied with. IN WITNESS WHEREOF, I have hereunto set my hand this ____ day of ___________________, 2023. Jori Behland, City Clerk United City of Yorkville Mayor’s Report #5g Ordinance No. 2023-____ Page 1 ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax hereto levied for the year 2023 to pay debt service on General Obligation Bonds (Alternate Revenue Source), Series 2023A, 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 2023-24, adopted on the 11th day of July, 2023 (the “Ordinance”), did provide for the issue of $9,985,000 General Obligation Bonds (Alternate Revenue Source), Series 2023A (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 2023 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 2023 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 2023 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. 2023-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2023, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ ARDEN JOE PLOCHER ________ CRAIG SOLING ________ CHRIS FUNKHOUSER ________ MATT MAREK ________ SEAVER TARULIS ________ RUSTY CORNEILS ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2023. ____________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2023. 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 __________________, 2023, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2023 to pay debt service on General Obligation Bonds (Alternate Revenue Source), Series 2023A, 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 _____________________, 2023, 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 2023 for the payment of the City’s $9,985,000 General Obligation Bonds (Alternate Revenue Source), Series 2023A, 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 ___________________, 2023. _________________________________ County Clerk [SEAL] STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) CITY CLERK’S CERTIFICATE I, JORI BEHLAND, the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, Illinois, do hereby certify that attached hereto is a true and correct copy of an Ordinance entitled: ORDINANCE NO. 2023-________ AN ORDINANCE abating the tax hereto levied for the year 2023 to pay debt service on General Obligation Bonds (Alternate Revenue Source), Series 2023A, of the United City of Yorkville, Kendall County, Illinois. which Ordinance was duly adopted by the City Council of the United City of Yorkville at a regular meeting held on the ____ day of _____________________, 2023. I do further certify that a quorum of said City Council was present at said meeting, and that all requirements of the Illinois Open Meetings Act were complied with. IN WITNESS WHEREOF, I have hereunto set my hand this ____ day of ___________________, 2023. Jori Behland, City Clerk United City of Yorkville Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #6 Tracking Number CC 2023-71 2023 Special Service Area Abatement Ordinances City Council – November 28, 2023 Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Tax Classification 2023 Levy 2022 Levy % Change Tax Classification 2023 Levy 2022 Levy % Change Maximum Parcel Amount Maximum Parcel Amount Single Family 2,743.00$ 2,702.00$ 1.52%Single Family 2,536.00$ 2,499.00$ 1.48% Duplex 2,245.00$ 2,212.00$ 1.49%Townhome 2,157.00$ 2,125.00$ 1.51% Extended Parcel Amounts Extended Parcel Amounts Single Family 2,249.24$ 2,216.12$ 1.49%Single Family 1,858.64$ 1,831.16$ 1.50% Duplex 1,840.88$ 1,814.22$ 1.47%Townhome 1,580.88$ 1,557.12$ 1.53% Total Special Tax Requirement 557,040.58$ 546,657.22$ 1.90%Total Special Tax Requirement 843,412.08$ 830,887.32$ 1.51% Tax Classification 2023 Levy 2022 Levy % Change Tax Classification 2023 Levy 2022 Levy % Change Maximum Parcel Amount Maximum Parcel Amount - First Series Single Family 2,581.00$ 2,543.00$ 1.49%Single Family 2,743.00$ 2,702.00$ 1.52% Extended Parcel Amounts Extended Parcel Amounts - First Series Single Family 2,088.40$ 2,056.22$ 1.57%Single Family 2,220.25$ 2,187.44$ 1.50% Total Special Tax Requirement 489,559.79$ 486,381.16$ 0.65%Total Special Tax Requirement 483,339.16$ 476,198.70$ 1.50% Tax Classification 2023 Levy 2022 Levy % Change Tax Classification 2023 Levy 2022 Levy % Change Maximum Parcel Amount Maximum Parcel Amount - First Series Single Family 2,743.00$ 2,702.00$ 1.52%Single Family 2,739.00$ 2,699.00$ 1.48% Duplex 2,245.00$ 2,212.00$ 1.49%Townhome 2,220.00$ 2,187.00$ 1.51% Townhome 1,895.00$ 1,867.00$ 1.50%Condominium 1,871.00$ 1,843.00$ 1.52% Extended Parcel Amounts Extended Parcel Amounts - First Series Single Family 2,743.00$ 2,702.00$ 1.52%Single Family 2,067.00$ 2,036.72$ 1.49% Duplex 2,245.00$ 2,212.00$ 1.49%Townhome 1,675.34$ 1,650.36$ 1.51% Townhome 1,895.00$ 1,867.00$ 1.50%Condominium 1,411.96$ 1,390.78$ 1.52% Total Special Tax Requirement 835,920.00$ 834,438.00$ 0.18%Total Special Tax Requirement 1,295,765.56$ 1,276,000.70$ 1.55% Special Service No. 2004-107 (Raintree Village II) Special Service No. 2005-108 (Autumn Creek) Special Service No. 2005-109 (Bristol Bay) 2023 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, David Taussig & Associates (DTA). Special Service No. 2003-100 (Raintree Village) Tax Classification 2023 Levy 2022 Levy % Change Maximum Parcel Amount Single Family $ 2,743.00 $ 2,702.00 1.52% Duplex $ 2,245.00 $ 2,212.00 1.49% Extended Parcel Amounts Single Family $ 2,249.24 $ 2,216.12 1.49% Duplex $ 1,840.88 $ 1,814.22 1.47% As noted above, extended (actual) 2023 tax levy amounts will increase by 1.5% for both single family and duplex parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $557,040.58 (out of a maximum amount of $687,055.00 – with $130,014.42 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: City Council From: Rob Fredrickson, Finance Director Date: November 21, 2023 Subject: SSA No. 2003-100 Raintree Village – Tax Abatement Ordinance No. 2023-____ Page 1 Ordinance No. 2023-_____ 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 2023 for the Bonds is $557,040.58 and the 2023 Levy for Special Taxes is $557,040.58 (which complies with the Kendall County tax billing Mayor's Report #6a Ordinance No. 2023-____ Page 2 requirement of rounding the per parcel special tax up to the nearest even cent on single family property). Section 2. Of the $687,055.00 of Special Taxes levied for calendar year 2023 pursuant to Section 6 of the Bond Ordinance $130,014.42 of such Special Taxes is hereby abated resulting in a 2023 calendar year levy of $557,040.58. 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 2023 dated November 20, 2023, prepared by DTA, Inc. and the 2023 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. 2023-____ Page 3 PASSED by the City Council of the City this __________ ___, 2023. KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ City Clerk SIGNED by the Mayor this __________ ___, 2023. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2023. Irvine | 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 2023) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-100 November 20, 2023 www.FinanceDTA.com 18201 Von Karman Avenue, Suite 220 Irvine, CA 92612 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 2023) Special Service Area No. 2003-100 Prepared for: United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 TABLE OF CONTENTS SECTION PAGE 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 2022 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 2023 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com INTRODUCTION This report calculates the 2023 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 Refunding Bonds, Series 2013 (Raintree Village Project) (the "Series 2013 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 20, 2023 Administration Report (Levy Year 2023) 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 United City of Yorkville Special Service Area Number 2003-100 Special Tax Bonds, Series 2003 (Raintree Village Project) (the “Series 2003 Bonds”). The Series 2003 Bonds were issued in the amount of $7,150,000 in September 2003. 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 to refund the Series 2003 Bonds. The Series 2013 Bonds were issued in May 2013 in the amount of $6,705,000 to refund the Series 2003 Bonds in full. 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 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No. 2003-100 2023 Special Tax Requirement is equal to $557,040. As shown in Table 1 below, the 2023 Special Tax Requirement is equal to the sum of the Series 2013 Bonds debt service for the 12 months ending March 1, 2025, estimated administrative expenses, contingency for estimated delinquent special taxes, and, and less the estimated projected available fund as of March 1, 2024, as shown in Table 1 below. Table 1: Levy Year 2023 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus/(Deficit) $27,665 Earnings $0 Special Taxes $557,040 Subtotal $584,705 Uses of Funds Debt Service Interest – 09/01/2024 ($100,543) Interest – 03/01/2025 ($100,543) Principal – 03/01/2025 ($341,000) Administrative Expenses ($25,906) Delinquent Special Taxes ($16,713) Reserve Fund Replenishment $0 Subtotal ($584,705) Projected Surplus/(Deficit) – 03/01/2025 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) 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 12 months ending September 30, 2023, is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 2: Transaction Summary (10/01/2022 through 09/30/2023) Types of Funds Administrative Expense Fund Reserve Fund Bond and Interest Fund Special Redemption Fund Beginning Balance (October 1, 2022) $29,701 $606,991 $421,776 $17,659 Earnings $1,078 $24,963 $10,156 $1,266 Special Taxes Prior Year(s) $0 $0 $13,463 $0 Levy Year 2022 $0 $0 $531,041 $0 Account Transfers $7,752 ($20,204) $19,110 $17,037 Administrative Expense Fund Transfers 2022 Budgeted $0 $0 $0 $0 2023 Prefunding $0 $0 ($7,752) $0 Debt Service Interest and Principal – 03/01/2023 $0 $0 ($415,320) $0 Interest – 09/01/2023 $0 $0 ($108,420) $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $0 Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 Administrative Expenses ($25,190) $0 $0 $0 Ending Balance (September 30, 2023) $13,341 $611,750 $464,054 $35,961 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com The calculation of the estimated fund balances as of March 1, 2024, is shown in Table 3 below. Table 3: Estimated Transaction Summary (10/01/2023 through 03/01/2024) Types of Funds Administrative Expense Fund Reserve Fund Bond and Interest Fund Special Redemption Fund Beginning Balance (October 1, 2023) $13,341 $611,750 $464,054 $35,961 Earnings $0 $0 $0 $0 Special Taxes Prior Year(s) $0 $0 $0 $0 Levy Year 2022 $0 $0 $11,184 $0 Projected Tax Sale Receipts $0 $0 $0 $0 Account Transfers Bond Redemption/Prepayments $0 $0 $0 $0 All Other/Non-Administrative Expense $0 ($8,950) $8,950 $0 Administrative Expense Fund Transfers 2023 Budgeted $0 $0 $0 $0 2024 Prefunding $283 $0 ($283) $0 Debt Service Principal - 03/01/2024 $0 $0 ($107,926) $0 Interest - 03/01/2024 $0 $0 ($321,000) $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 Remaining 2022 Administrative Expenses ($5,851) $0 $0 $0 Ending Balance (March 1, 2024) $7,772 $602,800 $54,979 $35,961 Reserve Fund Requirement N/A ($602,800) N/A N/A Funds Not Eligible for Levy Surplus ($7,772) N/A ($27,314) N/A Projected Surplus/(Deficit) as of March 1, 2024 $0 $0 $27,665 $35,961 7 SECTION III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2023 Maximum Parcel Special Taxes equal $687,055.00. For purposes of the Abatement Ordinance, subtracting the 2023 Special Tax Requirement of $557,040.58, results in an abatement of $130,014.42. 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 $2,743.00 $493.76 $2,249.24 Duplex Dwelling Unit $2,245.00 $404.12 $1,840.88 Prepaid Single-Family Dwelling Unit $2,743.00 $2,743.00 $0.00 Prepaid Duplex Dwelling Unit $2,245.00 $2,245.00 $0.00 A comparison of the maximum and extended special tax amounts for 2022 and 2020 is shown in Table 5 below. Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 2023 Levy Year 2022 Percentage Change Maximum Parcel Special Tax Single-Family Dwelling Unit $2,743.00 $2,702.00 1.5% Duplex Dwelling Unit $2,245.00 $2,212.00 1.5% Extended Special Tax Single-Family Dwelling Unit $2,249.24 $2,216.12 1.5% Duplex Dwelling Unit $1,840.88 $1,814.22 1.5% The schedule of the remaining SSA No. 2003-100 Maximum Parcel Special Taxes is shown in Table 6 on the following page. The Maximum Parcel Special Taxes escalate 1.50% annually through 2031. 8 SECTION III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 6: Maximum Parcel Special Taxes Levy Year Collection Year Aggregate 1 Per Unit Single-Family Duplex 2023 2024 $676,581 $2,743 $2,245 2024 2025 $686,729 $2,784 $2,279 2025 2026 $697,059 $2,826 $2,313 2026 2027 $707,468 $2,868 $2,348 2027 2028 $718,059 $2,911 $2,383 2028 2029 $728,911 $2,955 $2,419 2029 2030 $739,763 $2,999 $2,455 2030 2031 $750,876 $3,044 $2,492 2031 2032 $762,171 $3,090 $2,529 Note: 1. Special Taxes per the 2013 Bond Ordinance, as adjusted for prepayments. 9 SECTION IV PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) 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 other means of collecting the special tax, if necessary, to meet the financial obligations of SSA No. 2003-100. A 2022 Special Tax Receipts As of November 9, 2023, SSA No. 2003-100 2022 special tax receipts totaled $542,224.98. 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 20, 2023 Administration Report (Levy Year 2023) 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 2022 to $18,022,938. 11 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) 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, 2023, the outstanding principal was $4,370,000. 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 18 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 20, 2023 Administration Report (Levy Year 2023) 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 2022 Equalized Assessed Value 1 2022 Appraised Value 2 Outstanding Bonds 3 Value-to-Lien Ratio $18,022,938 $54,068,814 $4,370,000 12.37:1 Notes: 1. Source: Kendall County. 2. Appraised Value is equal to three times the equalized assessed value. 3. As of September 2, 2023. 13 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2022 general ad valorem tax rates for SSA No. 2003-100 are shown in Table 10 below. Table 10: 2022 General Ad Valorem Property Tax Rates 1 Type of Rate Ad Valorem Rate City 0.537710% County 0.590750% Bristol-Kendall Fire Protection District 0.698760% Forest Preserve 0.147640% Junior College #516 0.464150% Yorkville Library 0.255320% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.087810% Kendall Road District 0.223390% School District CU-115 6.652400% Total Tax Rate 9.657930% Note: 1. Source: Kendall County, Tax Code KE015. APPENDIX A United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2023) FUNDS AND ACCOUNTS A-1 APPENDIX A FUNDS AND ACCOUNTS United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure A-1: Funds and Accounts APPENDIX B United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2023) APPLICATION OF SPECIAL TAX B-1 APPENDIX B APPLICATION OF SPECIAL TAX United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure B-1: Application of Special Tax APPENDIX C United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2023) APPLICATION OF EARNINGS C-1 APPENDIX C APPLICATION OF EARNINGS United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure C-1: Application of Earnings APPENDIX D United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2023) DEBT SERVICE SCHEDULE D-1 APPENDIX D DEBT SERVICE SCHEDULE United City of Yorkville SSA No. 2003-100 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table D-1: Revised Debt Service Schedule Year Ending (3/1) Payment Date Principal Interest Annual Debt Service 2024 3/1/2024 $321,000 $107,926.00 $428,926.00 2025 9/1/2024 $100,543.00 $100,543.00 2025 3/1/2025 $341,000 $100,543.00 $441,543.00 2026 9/1/2025 $92,700.00 $92,700.00 2026 3/1/2026 $363,000 $92,700.00 $455,700.00 2027 9/1/2026 $83,625.00 $83,625.00 2027 3/1/2027 $388,000 $83,625.00 $471,625.00 2028 9/1/2027 $73,925.00 $73,925.00 2028 3/1/2028 $413,000 $73,925.00 $486,925.00 2029 9/1/2028 $63,600.00 $63,600.00 2029 3/1/2029 $443,000 $63,600.00 $506,600.00 2030 9/1/2029 $52,525.00 $52,525.00 2030 3/1/2030 $478,000 $52,525.00 $530,525.00 2031 9/1/2030 $40,575.00 $40,575.00 2031 3/1/2031 $507,000 $40,575.00 $547,575.00 2032 9/1/2031 $27,900.00 $27,900.00 2032 3/1/2032 $547,000 $27,900.00 $574,900.00 2033 9/1/2032 $14,225.00 $14,225.00 2033 3/1/2033 $569,000 $14,225.00 $583,225.00 APPENDIX E United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2023) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2023) SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-100 SPECIAL TAX ROLL AND REPORT Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-100 SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ....................................................................................................................1 II. DEFINITIONS ........................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION ..............................................................................3 A. BOUNDARIES OF SSA NO. 2003-100............................................................................3 B. ANTICIPATED LAND USES .............................................................................................3 IV. SPECIAL SERVICES ..............................................................................................................3 A. GENERAL DESCRIPTION ................................................................................................4 B. ESTIMATED COSTS ........................................................................................................4 C. ALLOCATION.................................................................................................................5 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS .......................................10 V. BOND ASSUMPTIONS..........................................................................................................11 VI. MAXIMUM PARCEL SPECIAL TAX ....................................................................................11 A. DETERMINATION .........................................................................................................11 B. APPLICATION ..............................................................................................................13 C. ESCALATION ...............................................................................................................13 D. TERM ..........................................................................................................................13 E. SPECIAL TAX ROLL AMENDMENT ...............................................................................13 F. OPTIONAL PREPAYMENT .............................................................................................13 G. MANDATORY PREPAYMENT ........................................................................................14 VII. ABATEMENT AND COLLECTION ........................................................................................14 A. ABATEMENT ...............................................................................................................14 B. COLLECTION PROCESS ................................................................................................14 C. ADMINISTRATIVE REVIEW ..........................................................................................15 VIII. AMENDMENTS ....................................................................................................................15 List of Exhibits Exhibit A – Special Tax Roll Exhibit B – Prepayment of the Maximum Parcel Special Tax Special Tax Roll and Report Page 1 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. 2003-54 passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on August 12, 2003 in connection with the proceedings for Special Service Area Number 2003-100 (hereinafter referred to as "SSA No. 2003-100"), this Special Tax Roll and Report of SSA No. 2003-100 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2003-100 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in obtaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2003-100 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Administrator" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2003-100. "Bond Indenture" means the trust indenture and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. Special Tax Roll and Report Page 2 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2003-100, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Council" means the Mayor and City Council, having jurisdiction over SSA No. 2003- 100. "County" means the County of Kendall, Illinois. "Duplex Property" means all Parcels within the boundaries of SSA No. 2003-100 on which the eighty-eight duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined from any Preliminary Plat, or any Final Plat, as applicable. "Dwelling Unit" means a residential dwelling unit. "EDU" means an equivalent dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon a reduction in the anticipated number of Dwelling Units as described more fully in Section VI.G herein and calculated pursuant to Exhibit B attached hereto. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VI that can be collected by the City in any Calendar Year on any Parcel. Maximum Parcel Special Taxes means the amount determined by multiplying the greater of the actual or anticipated number of Duplex Property and Single-family Property Dwelling Units by the applicable Maximum Parcel Special Tax. "Maximum SSA Special Taxes" means the Maximum Parcel Special Taxes plus any additional special taxes levied, in accordance with any supplemental ordinances adopted by the City, that can be collected by the City in any Calendar Year. "Parcel" means a lot or parcel within the boundaries of SSA No. 2003-100 shown on a Final Plat and/or PIN Map. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B attached hereto. "PIN Map" means an official map of the County Assessments Division or other authorized County official designating parcels by permanent index number. Special Tax Roll and Report Page 3 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2003-100 approved by the City, as may be amended. "Single-family Property" means all Parcels within the boundaries of SSA No. 2003-100 on which the two hundred single-family homes have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat, or any Final Plat, as applicable. "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B attached hereto in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit A, as may be amended pursuant to Section VI.E. III. SPECIAL SERVICE AREA DESCRIPTION A. Boundaries of SSA No. 2003-100 SSA No. 2003-100 consists of approximately one hundred sixty-five (165) acres which is generally located south of State Route 71 between State Route 47 to the west and State Route 126 to the east, the legal description for which is attached as Exhibit D of the Establishing Ordinance. B. Anticipated Land Uses SSA No. 2003-100 is anticipated to consist of 200 single-family homes and 88 duplex Dwelling Units. IV. SPECIAL SERVICES SSA No. 2003-100 has been established to finance certain special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth on the following page. Special Tax Roll and Report Page 4 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 A. GENERAL DESCRIPTION The special services that are eligible to be financed by SSA No. 2003-100 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2003-100 (hereinafter referred to as the "Eligible Improvements"). The Eligible Improvements are generally described as follows: • City sanitary sewer facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for sanitary sewer services and other eligible costs; • City water facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for water services and other eligible costs; • City road facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs; • City storm water management facilities including engineering, soil testing and appurtenant work, mass grading and demolition, storm drainage systems and storm sewers, site clearing and tree removal, erosion control measures, landscaping, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs. • Costs for land and easement acquisitions relating to City parks and open space. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2003-100 are presented in Table 1 on the following page. Special Tax Roll and Report Page 5 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS PUBLIC IMPROVEMENT TOTAL COSTS COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2003-100 Sanitary Sewer Facilities $719,442 $308,640 Water Facilities $984,279 $453,943 Road Facilities $3,988,809 $2,353,206 Storm Water Management Facilities $1,953,848 $1,378,365 Parks and Open Space $434,942 $434,942 Grand Total $8,081,320 $4,929,097 C. ALLOCATION Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2003-100 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2003-100 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. 1. BENEFIT AREA The scope of the eligible public improvements is local in nature, and therefore the benefit area includes only that property within SSA No. 2003-100. The public improvements will be located within SSA No. 2003- 100 and will comprise a portion of the system of infrastructure that makes the special services available to the individual Dwelling Units therein, and therefore benefit is conferred to each such Dwelling Unit. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by the Eligible Improvements applies uniformly by land use type. a. SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is Special Tax Roll and Report Page 6 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency’s ("IEPA") criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the applicable IEPA P.E. factor of 3.5 for single- family homes. The IEPA does not publish P.E. factors for duplex dwelling units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for duplex dwelling units. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As the duplex dwelling units are anticipated to average between three and four bedrooms each, the P.E. factor of 3.0 for a three bedroom apartments is used. b. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication, Trip Generation, Sixth Edition, indicates average weekday trips per single-family detached home of 9.57. As with P. E. factors, trip factors for duplex dwelling units are not published in Trip Generation, Sixth Edition. However, Trip Generation, Sixth Edition states that the number of vehicles and residents have a high correlation with the average weekday trips for residential land uses. As vehicle counts are obviously unknown at present, household size is used to estimate the average weekday trips for duplex Dwelling Units. Multiplying the population ratio between a duplex Dwelling Unit and a single-family home of eighty-five and seven- tenths (85.7%), or 3.0 divided by 3.5, by the average weekday trips for single-family homes yields an estimated 8.20 trips for a duplex Dwelling Unit. c. STORM SEWER USAGE Storm sewer facilities are sized based upon estimated storm flows which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "Urban Hydrology for Small Watersheds: TR-55" (the "TR-55 Manual"), the United States Department of Agriculture indicates average "runoff curve numbers" for purposes of measuring storm Special Tax Roll and Report Page 7 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 flows or runoff. The runoff curve equation estimates storm runoff given a particular volume of rainfall. The runoff curve numbers for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within SSA No. 2003-100, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development varies by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The gross density for the Single-family Property in SSA No. 2003-100 is two and one-tenth Dwelling Units to an acre, or 20,743 square feet per lot which, according to the TR-55 Manual, would categorize the Single-family Property in SSA No. 2003-100 as having a development density of 1/2 acre. The TR-55 Manual indicates an impervious ground coverage factor of twenty-five percent (25%) for the development density category of 1/2 acre. Multiplying the twenty-five percent factor by the average residential lot area of approximately 20,488 square feet results in estimated impervious ground area per single family lot of 5,186 square feet. The TR-55 Manual indicates an impervious ground coverage factor of thirty-eight percent (38%) for residential units with a development density of 1/4 acre. Multiplying the gross area, for the Duplex Property in SSA No. 2003-100 of nineteen and nine-tenths acres by the factor of 38% results in estimated aggregate impervious ground area of seven and fifty-seven hundredths (7.57) acres. Dividing this aggregate impervious ground coverage by eighty-eight (88) Dwelling Units yields an estimated impervious ground cover of 3,747 square feet per duplex Dwelling Unit. d. PARKS AND OPEN SPACE Park and open space use is assumed to be a function of household size, given then that the park and open space areas are local in nature and will be utilized by the residents within SSA No. 2003- 100. Single-family and duplex Dwelling Unit household sizes are 3.5 and 3.0, consistent with the P.E. factors discussed above. Multiplying the preceding P.E., trips, impervious area, and household size per single-family home or duplex Dwelling Unit, as applicable, by the respective projected total of 200 single-family homes and 88 duplex Dwelling Units yields the total P.E., trip generation, impervious ground area, and population shown in Table 2 on the following page. Special Tax Roll and Report Page 8 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 TABLE 2 TOTAL P.E., TRIP ENDS, AND IMPERVIOUS AREA SINGLE-FAMILY HOME DUPLEX DWELLING UNIT PUBLIC IMPROVEMENT USAGE FACTOR PER SFH1 TOTAL USAGE FACTOR PER DUP2 TOTAL GRAND TOTAL Sanitary Sewer Facilities 3.5 P.E. 700 Total P.E. (3.5 P.E. x 200) 3.0 P.E. 264 Total P.E. (3.0 P.E. x 88) 964 Grand Total P.E. Water Facilities 3.5 P.E. 700 Total P.E. (3.5 P.E. x 200) 3.0 P.E. 264 Total P.E. (3.0 P.E. x 88) 964 Grand Total P.E. Road Facilities 9.57 Trips 1,914.00 Total Trips (9.57 Trip Ends x 200) 8.20 Trips 721.60 Total Trips (8.20 Trip Ends x 88) 2,635.60 Grand Total Trips Storm Water Management Facilities 5,186 Impervious SF 1,037,143 Total Impervious SF (5,186 SF Impervious Area x 200) 3,747 Impervious SF 329,715 Total Impervious SF (3,747 SF Impervious Area x 88) 1,366,858 Grand Total Impervious SF Parks and Open Space 3.5 Persons 700 Total Persons (3.5 Persons x 200) 3.0 Persons 264 Total Persons (3.0 Persons x 88) 964 Grand Persons 1Single-Family Home 2Duplex Dwelling Unit Special Tax Roll and Report Page 9 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 3. ALLOCATED COSTS Dividing the estimated total cost for each respective category of Eligible Improvements in Table 1 by the total P.E., trips, impervious area, or persons, as applicable, in Table 2 results in Eligible Improvement costs per P.E., trip, impervious square foot, or person as shown in Table 3 below. Multiplying these "unit" costs by the applicable P.E., trip, impervious area, and household size factors for each land use type yields the allocated Eligible Improvements per single-family home and duplex Dwelling Unit shown in Table 4. The estimated Eligible Improvements costs anticipated to be funded by SSA No. 2003-100 is shown in Table 5. Eligible Improvements not funded with bond proceeds will be paid by the developer and are categorized as "Developer's Equity." TABLE 3 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER P.E., TRIP END, AND IMPERVIOUS SF PUBLIC IMPROVEMENT ALLOCATED COST Sanitary Sewer Facilities $746.31 / P.E. ($719,442 / 964 P.E.) Water Facilities $1,021.04 / P.E. ($984,279 / 964 P.E.) Road Facilities $1,513.43 / Trip ($3,988,809 / 2,635.60 Trips) Storm Water Management Facilities $1.43 / Impervious SF ($1,953,848 / 1,366,858 Impervious SF) Parks and Open Space $451.18 / Person. ($434,942 / 964 Persons) Special Tax Roll and Report Page 10 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 TABLE 4 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER SINGLE-FAMILY HOME ALLOCATED COST PUBLIC IMPROVEMENT PER SINGLE-FAMILY HOME PER DUPLEX DWELLING UNIT Sanitary Sewer Facilities $2,612.08 / SFH1 ($746.31 / P.E. x 3.5 P.E. / SFH1) $2,238.93 / DUP2 ($746.31 / P.E. x 3.0 P.E. / DUP2) Water Facilities $3,573.63 / SFH1 ($1,021.04 / P.E. x 3.5 P.E. / SFH1) $3,063.11 / DUP2 ($1,021.04 / P.E. x 3.0 P.E. / DUP2) Road Facilities $14,483.57 / SFH1 ($1,513.43 / Trip x 9.57 Trips / SFH1) $12,410.17 / DUP2 ($1,513.43 / Trip x 8.20 Trips / DUP2) Storm Water Management Facilities $7,412.69 / SFH1 ($1.43 / Impervious SF x 5,186 Impervious SF / SFH1) $5,355.79 / DUP2 ($1.43 / Impervious SF x 3,747 Impervious SF / DUP2) Parks and Open Space $1,579.14 / SFH1 ($451.18 / Person x 3.5 Persons / SFH1) $1,353.55 / DUP2 ($451.18 / Person x 3.0 Persons / DUP2) 1Single-Family Home 2Duplex Dwelling Unit TABLE 5 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA NO. 2003-100 PUBLIC IMPROVEMENT TOTAL SINGLE- FAMILY HOME DUPLEX DWELLING UNIT DEVELOPER'S EQUITY Sanitary Sewer Facilities $308,640 $224,117 $84,524 $410,801 Water Facilities $453,943 $329,627 $124,316 $530,336 Road Facilities $2,353,206 $1,708,923 $644,284 $1,635,602 Storm Water Management Facilities $1,378,365 $1,045,874 $332,491 $575,483 Parks and Open Space $434,942 $315,829 $119,113 $0 Total $4,929,097 $3,624,369 $1,304,728 $3,152,223 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and Special Tax Roll and Report Page 11 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2003-100, using the preceding methodology, is uniform within the single-family home and duplex land use categories and (ii) such allocation results in the same ratio of funded Eligible Improvements between these two land use types, as established in Section VI.A below. V. BOND ASSUMPTIONS It is anticipated that certain of the Eligible Improvements will be financed through the issuance of a single series of bonds. Total authorized bonded indebtedness is $8,000,000. Bonds in the approximate amount of $7,200,000 are anticipated to be issued in August 2003. Issuance costs are estimated to be approximately five percent (5.00%) of the principal amount of the bonds. The bond issue will include a reserve fund equal not more than ten percent (10.00%) of the original principal amount of the bonds and approximately three years of capitalized interest. The term of the bonds is 30 years, with principal amortized over a period of approximately 27 years. Annual debt service payments will increase approximately one and one-half percent (1.50%) annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization (i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. Therefore, the actual bonded indebtedness, and consequently the amount of public improvements financed by SSA No. 2003-100, may increase or decrease depending upon these variables. VI. MAXIMUM PARCEL SPECIAL TAX A. DETERMINATION When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the allocated Eligible Improvement costs for such land uses and (ii) the required Maximum Parcel Special Taxes. In order to measure the relative difference in public improvement costs for each land use type, EDU factors have been calculated. Single-family homes are deemed the typical residential unit and are assigned an EDU factor of 1.00. The EDU factor for the duplex Dwelling Units is equal to the ratio of the funded Eligible Special Tax Roll and Report Page 12 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 Improvements for the duplex Dwelling Units to the funded Eligible Improvements for single-family homes. EDUs are shown in Table 6 below. TABLE 6 EDU FACTORS COST/UNIT EDU FACTOR NO. OF DWELLING UNITS EDUS Single-family Home $18,121.85 1.000 200 units 200.00 Duplex Dwelling Unit $14,826.45 0.818 88 units 71.98 Total 288 units 271.98 The Maximum Parcel Special Tax is derived from the Maximum Parcel Special Taxes, which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) a contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The derivation of the Maximum Parcel Special Tax is shown in Table 7 below. TABLE 7 MAXIMUM PARCEL SPECIAL TAX (LEVIED CALENDAR YEAR 2004 / COLLECTED CALENDAR YEAR 2005) PER DWELLING UNIT TOTAL SINGLE- FAMILY DUPLEX Maximum Parcel Special Taxes $570,896 $419,800 $151,096 Number of EDUs 271.98 200.00 71.98 Maximum Parcel Special Tax / EDU* (Maximum Parcel Special Taxes / Number of EDUs) $2,099 NA NA EDU Factor NA 1.00 0.818 Maximum Parcel Special Tax / DU* (Maximum Parcel Special Tax / EDU x EDU Factor) NA $2,099 $1,717 *Amounts have been rounded to the nearest dollar. The Maximum Parcel Special Tax per EDU is simply computed by dividing the Maximum Parcel Special Taxes by the number of EDUs. Multiplying this amount by the applicable EDU factor yields the Maximum Parcel Special Tax for Single- family Property and Duplex Property. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section IV.C, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the Special Tax Roll and Report Page 13 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 special services render to each Parcel within SSA No. 2003-100 as required pursuant to the Act. B. APPLICATION The Maximum Parcel Special Tax for a Parcel of Single-family Property or Duplex Property which is not located within a Final Plat shall be calculated by multiplying the number of expected single-family and/or duplex Dwelling Units for such Parcel, as determined from the Preliminary Plat in effect as of the September 30 preceding the Calendar Year for which the Special Tax is being extended, by the applicable Maximum Parcel Special Tax determined pursuant to Table 7 above, as increased in accordance with the Section VI.C below. C. ESCALATION The Maximum Parcel Special Tax that has been levied in each subsequent Calendar Year escalates one and one-half percent (1.50%) annually, rounded to the nearest dollar, with such escalation commencing with Calendar Year 2006. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%), which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax extended may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2031 (to be collected in Calendar Year 2032). E. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. F. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit B attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. Special Tax Roll and Report Page 14 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which the such amount shall be valid. G. MANDATORY PREPAYMENT If at any time the Administrator determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Preliminary Plat, Final Plat, or other event which reduces the anticipated number of single-family or duplex Dwelling Units (i.e. 200 and 88, respectively), then a Mandatory Special Tax Prepayment shall be calculated pursuant to Section B of Exhibit B attached hereto. As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. VII. ABATEMENT AND COLLECTION A. ABATEMENT On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2004 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement, and the Maximum Parcel Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated to the extent the amounts so levied exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. Abated in equal percentages means that the amount abated for each Parcel, computed as a percentage of its applicable Maximum Parcel Special Tax, is the same. B. COLLECTION PROCESS With the exception of the Mandatory Special Tax Prepayment, the Special Tax will be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Special Tax. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2003-100. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes. The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien Special Tax Roll and Report Page 15 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Administrator not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Administrator shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Administrator determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax). The decision of the Administrator regarding any error in respect to the Special Tax shall be final. VIII. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2003-100 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\Clients2\Yorkville\SSA 2003-100 (Concord Homes)\SSA Report\Raintree Village SSA Report 5.doc EXHIBIT A SPECIAL TAX ROLL Page 1Levied Maximum Parcel SpecialCalendar Tax Per Dwelling UnitYearSFHDUP2004 $2,099.00 $1,717.002005 $2,099.00 $1,717.002006 $2,130.00 $1,743.002007 $2,162.00 $1,769.002008 $2,194.00 $1,796.002009 $2,227.00 $1,823.002010 $2,260.00 $1,850.002011 $2,294.00 $1,878.002012 $2,328.00 $1,906.002013 $2,363.00 $1,935.002014 $2,398.00 $1,964.002015 $2,434.00 $1,993.002016 $2,471.00 $2,023.002017 $2,508.00 $2,053.002018 $2,546.00 $2,084.002019 $2,584.00 $2,115.002020 $2,623.00 $2,147.002021 $2,662.00 $2,179.002022 $2,702.00 $2,212.002023 $2,743.00 $2,245.002024 $2,784.00 $2,279.002025 $2,826.00 $2,313.002026 $2,868.00 $2,348.002027 $2,911.00 $2,383.002028 $2,955.00 $2,419.002029 $2,999.00 $2,455.002030 $3,044.00 $2,492.002031 $3,090.00 $2,529.00UNITED CITY OF YORKVILLESSA No. 2003-100SPECIAL TAX ROLLCALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031Permanent Index Number05-04-300-022 05-04-400-005 05-09-200-008SFH DUP SFH DUP SFH DUP70220730$14,693.00 $0.00 $46,178.00$0.00 $153,227.00 $0.00$14,693.00 $0.00 $46,178.00$0.00 $153,227.00 $0.00$14,910.00 $0.00 $46,860.00$0.00 $155,490.00 $0.00$15,134.00 $0.00 $47,564.00$0.00 $157,826.00 $0.00$15,358.00 $0.00 $48,268.00$0.00 $160,162.00 $0.00$15,589.00 $0.00 $48,994.00$0.00 $162,571.00 $0.00$15,820.00 $0.00 $49,720.00$0.00 $164,980.00 $0.00$16,058.00 $0.00 $50,468.00$0.00 $167,462.00 $0.00$16,296.00 $0.00 $51,216.00$0.00 $169,944.00 $0.00$16,541.00 $0.00 $51,986.00$0.00 $172,499.00 $0.00$16,786.00 $0.00 $52,756.00$0.00 $175,054.00 $0.00$17,038.00 $0.00 $53,548.00$0.00 $177,682.00 $0.00$17,297.00 $0.00 $54,362.00$0.00 $180,383.00 $0.00$17,556.00 $0.00 $55,176.00$0.00 $183,084.00 $0.00$17,822.00 $0.00 $56,012.00$0.00 $185,858.00 $0.00$18,088.00 $0.00 $56,848.00$0.00 $188,632.00 $0.00$18,361.00 $0.00 $57,706.00$0.00 $191,479.00 $0.00$18,634.00 $0.00 $58,564.00$0.00 $194,326.00 $0.00$18,914.00 $0.00 $59,444.00$0.00 $197,246.00 $0.00$19,201.00 $0.00 $60,346.00$0.00 $200,239.00 $0.00$19,488.00 $0.00 $61,248.00$0.00 $203,232.00 $0.00$19,782.00 $0.00 $62,172.00$0.00 $206,298.00 $0.00$20,076.00 $0.00 $63,096.00$0.00 $209,364.00 $0.00$20,377.00 $0.00 $64,042.00$0.00 $212,503.00 $0.00$20,685.00 $0.00 $65,010.00$0.00 $215,715.00 $0.00$20,993.00 $0.00 $65,978.00$0.00 $218,927.00 $0.00$21,308.00 $0.00 $66,968.00$0.00 $222,212.00 $0.00$21,630.00 $0.00 $67,980.00$0.00 $225,570.00 $0.00 Page 2Levied Maximum Parcel SpecialCalendar Tax Per Dwelling UnitYearSFHDUP2004 $2,099.00 $1,717.002005 $2,099.00 $1,717.002006 $2,130.00 $1,743.002007 $2,162.00 $1,769.002008 $2,194.00 $1,796.002009 $2,227.00 $1,823.002010 $2,260.00 $1,850.002011 $2,294.00 $1,878.002012 $2,328.00 $1,906.002013 $2,363.00 $1,935.002014 $2,398.00 $1,964.002015 $2,434.00 $1,993.002016 $2,471.00 $2,023.002017 $2,508.00 $2,053.002018 $2,546.00 $2,084.002019 $2,584.00 $2,115.002020 $2,623.00 $2,147.002021 $2,662.00 $2,179.002022 $2,702.00 $2,212.002023 $2,743.00 $2,245.002024 $2,784.00 $2,279.002025 $2,826.00 $2,313.002026 $2,868.00 $2,348.002027 $2,911.00 $2,383.002028 $2,955.00 $2,419.002029 $2,999.00 $2,455.002030 $3,044.00 $2,492.002031 $3,090.00 $2,529.00UNITED CITY OF YORKVILLESSA No. 2003-100SPECIAL TAX ROLLCALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031Permanent Index Number05-04-400-011 05-09-200-006 05-03-300-020SFH DUP SFH DUP SFH DUP130130650$27,287.00 $0.00 $27,287.00$0.00 $136,435.00 $0.00$27,287.00 $0.00 $27,287.00$0.00 $136,435.00 $0.00$27,690.00 $0.00 $27,690.00$0.00 $138,450.00 $0.00$28,106.00 $0.00 $28,106.00$0.00 $140,530.00 $0.00$28,522.00 $0.00 $28,522.00$0.00 $142,610.00 $0.00$28,951.00 $0.00 $28,951.00$0.00 $144,755.00 $0.00$29,380.00 $0.00 $29,380.00$0.00 $146,900.00 $0.00$29,822.00 $0.00 $29,822.00$0.00 $149,110.00 $0.00$30,264.00 $0.00 $30,264.00$0.00 $151,320.00 $0.00$30,719.00 $0.00 $30,719.00$0.00 $153,595.00 $0.00$31,174.00 $0.00 $31,174.00$0.00 $155,870.00 $0.00$31,642.00 $0.00 $31,642.00$0.00 $158,210.00 $0.00$32,123.00 $0.00 $32,123.00$0.00 $160,615.00 $0.00$32,604.00 $0.00 $32,604.00$0.00 $163,020.00 $0.00$33,098.00 $0.00 $33,098.00$0.00 $165,490.00 $0.00$33,592.00 $0.00 $33,592.00$0.00 $167,960.00 $0.00$34,099.00 $0.00 $34,099.00$0.00 $170,495.00 $0.00$34,606.00 $0.00 $34,606.00$0.00 $173,030.00 $0.00$35,126.00 $0.00 $35,126.00$0.00 $175,630.00 $0.00$35,659.00 $0.00 $35,659.00$0.00 $178,295.00 $0.00$36,192.00 $0.00 $36,192.00$0.00 $180,960.00 $0.00$36,738.00 $0.00 $36,738.00$0.00 $183,690.00 $0.00$37,284.00 $0.00 $37,284.00$0.00 $186,420.00 $0.00$37,843.00 $0.00 $37,843.00$0.00 $189,215.00 $0.00$38,415.00 $0.00 $38,415.00$0.00 $192,075.00 $0.00$38,987.00 $0.00 $38,987.00$0.00 $194,935.00 $0.00$39,572.00 $0.00 $39,572.00$0.00 $197,860.00 $0.00$40,170.00 $0.00 $40,170.00$0.00 $200,850.00 $0.00 Page 3Levied Maximum Parcel SpecialCalendar Tax Per Dwelling UnitYearSFHDUP2004 $2,099.00 $1,717.002005 $2,099.00 $1,717.002006 $2,130.00 $1,743.002007 $2,162.00 $1,769.002008 $2,194.00 $1,796.002009 $2,227.00 $1,823.002010 $2,260.00 $1,850.002011 $2,294.00 $1,878.002012 $2,328.00 $1,906.002013 $2,363.00 $1,935.002014 $2,398.00 $1,964.002015 $2,434.00 $1,993.002016 $2,471.00 $2,023.002017 $2,508.00 $2,053.002018 $2,546.00 $2,084.002019 $2,584.00 $2,115.002020 $2,623.00 $2,147.002021 $2,662.00 $2,179.002022 $2,702.00 $2,212.002023 $2,743.00 $2,245.002024 $2,784.00 $2,279.002025 $2,826.00 $2,313.002026 $2,868.00 $2,348.002027 $2,911.00 $2,383.002028 $2,955.00 $2,419.002029 $2,999.00 $2,455.002030 $3,044.00 $2,492.002031 $3,090.00 $2,529.00UNITED CITY OF YORKVILLESSA No. 2003-100SPECIAL TAX ROLLCALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031Permanent Index Number05-03-300-018 05-10-100-006 05-10-100-005SFH DUP SFH DUP SFH DUP GRAND3 86 3 2 1 0 TOTAL$6,297.00 $147,662.00 $6,297.00 $3,434.00 $2,099.00 $0.00 $570,896.00$6,297.00 $147,662.00 $6,297.00 $3,434.00 $2,099.00 $0.00 $570,896.00$6,390.00 $149,898.00 $6,390.00 $3,486.00 $2,130.00 $0.00 $579,384.00$6,486.00 $152,134.00 $6,486.00 $3,538.00 $2,162.00 $0.00 $588,072.00$6,582.00 $154,456.00 $6,582.00 $3,592.00 $2,194.00 $0.00 $596,848.00$6,681.00 $156,778.00 $6,681.00 $3,646.00 $2,227.00 $0.00 $605,824.00$6,780.00 $159,100.00 $6,780.00 $3,700.00 $2,260.00 $0.00 $614,800.00$6,882.00 $161,508.00 $6,882.00 $3,756.00 $2,294.00 $0.00 $624,064.00$6,984.00 $163,916.00 $6,984.00 $3,812.00 $2,328.00 $0.00 $633,328.00$7,089.00 $166,410.00 $7,089.00 $3,870.00 $2,363.00 $0.00 $642,880.00$7,194.00 $168,904.00 $7,194.00 $3,928.00 $2,398.00 $0.00 $652,432.00$7,302.00 $171,398.00 $7,302.00 $3,986.00 $2,434.00 $0.00 $662,184.00$7,413.00 $173,978.00 $7,413.00 $4,046.00 $2,471.00 $0.00 $672,224.00$7,524.00 $176,558.00 $7,524.00 $4,106.00 $2,508.00 $0.00 $682,264.00$7,638.00 $179,224.00 $7,638.00 $4,168.00 $2,546.00 $0.00 $692,592.00$7,752.00 $181,890.00 $7,752.00 $4,230.00 $2,584.00 $0.00 $702,920.00$7,869.00 $184,642.00 $7,869.00 $4,294.00 $2,623.00 $0.00 $713,536.00$7,986.00 $187,394.00 $7,986.00 $4,358.00 $2,662.00 $0.00 $724,152.00$8,106.00 $190,232.00 $8,106.00 $4,424.00 $2,702.00 $0.00 $735,056.00$8,229.00 $193,070.00 $8,229.00 $4,490.00 $2,743.00 $0.00 $746,160.00$8,352.00 $195,994.00 $8,352.00 $4,558.00 $2,784.00 $0.00 $757,352.00$8,478.00 $198,918.00 $8,478.00 $4,626.00 $2,826.00 $0.00 $768,744.00$8,604.00 $201,928.00 $8,604.00 $4,696.00 $2,868.00 $0.00 $780,224.00$8,733.00 $204,938.00 $8,733.00 $4,766.00 $2,911.00 $0.00 $791,904.00$8,865.00 $208,034.00 $8,865.00 $4,838.00 $2,955.00 $0.00 $803,872.00$8,997.00 $211,130.00 $8,997.00 $4,910.00 $2,999.00 $0.00 $815,840.00$9,132.00 $214,312.00 $9,132.00 $4,984.00 $3,044.00 $0.00 $828,096.00$9,270.00 $217,494.00 $9,270.00 $5,058.00 $3,090.00 $0.00 $840,552.00 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-100 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit B shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VI.F of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Prior to the Issuance of Bonds Prior to the issuance of Bonds, the Special Tax Bond Prepayment for a Parcel of Single-family Property and Duplex Property shall equal $18,122 or $14,826 per Dwelling Unit, respectively, subject to changes as described in Section IV.D of the Special Tax Roll and Report of SSA No. 2003-100. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family and duplex Dwelling Units for such Parcel, as determined from the Preliminary Plat, by the applicable Special Tax Bond Prepayment per Dwelling Unit. 2. Special Tax Bond Prepayment Subsequent to Issuance of the Bonds Subsequent to the issuance of the Bonds, the Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, and (4) Fees and (b) minus the Reserve Fund Credit, where the terms "Principal," "Premium," "Defeasance," "Fees," and "Reserve Fund Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and equals the quotient derived by dividing (a) the then current Calendar Year Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Calendar Year Maximum Parcel Special Taxes for SSA No. 2003-100, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. B-2 "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less for any Special Tax heretofore paid and which has not been or will not be used for the Special Tax Requirement. "Fees" equal the expenses of SSA No. 2003-100 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the balance in the Reserve Fund (as defined in the Bond Indenture) on the prepayment date multiplied by the quotient used to calculate Principal. Reserve Fund earnings to be applied toward the Special Tax Requirement shall not be considered when computing the Reserve Fund Credit. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the preceding prepayment formula by substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing Principal. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A.2 shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. The sum of the amounts calculated in Section A.1 shall be paid to the City, deposited with the trustee, and used to pay for public improvements in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. The sum of the amounts calculated in A.2 shall be paid to the City, deposited with the trustee, and used to pay and redeem Bonds in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the Administrator shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. B-3 B. MANDATORY PREPAYMENT Pursuant to Section VI.G of the Special Tax Roll Report of SSA No. 2003-100, the Maximum Parcel Special Tax must be prepaid if at any time the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units (i.e. 200 single-family homes and 88 duplex Dwelling Units). The Mandatory Special Tax Prepayment amount will be calculated using the prepayment formula described in Section A.2 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. The amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. APPENDIX G United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2023) 2023 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot Single Family Property 05-03-351-002 $493.75SFD1129$2,743.00 $2,249.25 05-03-351-003 $493.75SFD1130$2,743.00 $2,249.25 05-03-351-004 $493.75SFD1131$2,743.00 $2,249.25 05-03-351-005 $493.75SFD1132$2,743.00 $2,249.25 05-03-351-006 $493.75SFD1133$2,743.00 $2,249.25 05-03-351-007 $493.75SFD1134$2,743.00 $2,249.25 05-03-351-008 $493.75SFD1135$2,743.00 $2,249.25 05-03-351-009 $493.75SFD1136$2,743.00 $2,249.25 05-03-351-010 $493.75SFD1137$2,743.00 $2,249.25 05-03-351-011 $493.75SFD1138$2,743.00 $2,249.25 05-03-352-001 $493.75SFD1206$2,743.00 $2,249.25 05-03-352-002 $493.75SFD1207$2,743.00 $2,249.25 05-03-352-003 $493.75SFD1208$2,743.00 $2,249.25 05-03-352-004 $493.75SFD1209$2,743.00 $2,249.25 05-03-352-006 $493.76SFD1211$2,743.00 $2,249.24 05-03-352-007 $493.76SFD1212$2,743.00 $2,249.24 05-03-352-008 $493.76SFD1192$2,743.00 $2,249.24 05-03-353-001 $493.76SFD1156$2,743.00 $2,249.24 05-03-353-002 $493.76SFD1157$2,743.00 $2,249.24 05-03-353-003 $493.76SFD1158$2,743.00 $2,249.24 05-03-353-004 $493.76SFD1159$2,743.00 $2,249.24 05-03-353-005 $493.76SFD1152$2,743.00 $2,249.24 05-03-353-006 $493.76SFD1153$2,743.00 $2,249.24 05-03-353-007 $493.76SFD1154$2,743.00 $2,249.24 05-03-353-008 $493.76SFD1155$2,743.00 $2,249.24 05-03-354-001 $493.76SFD1139$2,743.00 $2,249.24 05-03-354-002 $493.76SFD1140$2,743.00 $2,249.24 05-03-354-003 $493.76SFD1141$2,743.00 $2,249.24 05-03-354-004 $493.76SFD1142$2,743.00 $2,249.24 05-03-354-005 $493.76SFD1143$2,743.00 $2,249.24 05-04-378-002 $493.76SFD116$2,743.00 $2,249.24 05-04-378-004 $493.76SFD114$2,743.00 $2,249.24 05-04-378-005 $493.76SFD113$2,743.00 $2,249.24 05-04-378-006 $493.76SFD112$2,743.00 $2,249.24 05-04-378-007 $493.76SFD111$2,743.00 $2,249.24 05-04-378-008 $493.76SFD110$2,743.00 $2,249.24 05-04-379-002 $493.76SFD119$2,743.00 $2,249.24 05-04-379-003 $493.76SFD120$2,743.00 $2,249.24 05-04-380-001 $493.76SFD140$2,743.00 $2,249.24 11/20/23 8:45AM Page 1 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-04-380-002 $493.76SFD 139 $2,743.00 $2,249.24 05-04-380-004 $493.76SFD 143 $2,743.00 $2,249.24 05-04-380-005 $493.76SFD 142 $2,743.00 $2,249.24 05-04-381-001 $493.76SFD 160 $2,743.00 $2,249.24 05-04-381-002 $493.76SFD 159 $2,743.00 $2,249.24 05-04-381-003 $493.76SFD 158 $2,743.00 $2,249.24 05-04-381-004 $493.76SFD 157 $2,743.00 $2,249.24 05-04-401-012 $493.76SFD 18 $2,743.00 $2,249.24 05-04-401-013 $493.76SFD 17 $2,743.00 $2,249.24 05-04-401-014 $493.76SFD 16 $2,743.00 $2,249.24 05-04-401-015 $493.76SFD 15 $2,743.00 $2,249.24 05-04-401-016 $493.76SFD 14 $2,743.00 $2,249.24 05-04-405-006 $493.76SFD 183 $2,743.00 $2,249.24 05-04-405-007 $493.76SFD 182 $2,743.00 $2,249.24 05-04-405-008 $493.76SFD 181 $2,743.00 $2,249.24 05-04-405-009 $493.76SFD 180 $2,743.00 $2,249.24 05-04-408-001 $493.76SFD 161 $2,743.00 $2,249.24 05-04-408-003 $493.76SFD 163 $2,743.00 $2,249.24 05-04-408-004 $493.76SFD 164 $2,743.00 $2,249.24 05-04-408-005 $493.76SFD 165 $2,743.00 $2,249.24 05-04-435-002 $493.76SFD 1122 $2,743.00 $2,249.24 05-04-435-003 $493.76SFD 1121 $2,743.00 $2,249.24 05-04-435-004 $493.76SFD 1120 $2,743.00 $2,249.24 05-04-435-005 $493.76SFD 1119 $2,743.00 $2,249.24 05-04-435-006 $493.76SFD 1118 $2,743.00 $2,249.24 05-04-436-003 $493.76SFD 1124 $2,743.00 $2,249.24 05-04-436-004 $493.76SFD 1126 $2,743.00 $2,249.24 05-04-436-005 $493.76SFD 1127 $2,743.00 $2,249.24 05-04-436-006 $493.76SFD 1128 $2,743.00 $2,249.24 05-04-437-001 $493.76SFD 1203 $2,743.00 $2,249.24 05-04-437-002 $493.76SFD 1204 $2,743.00 $2,249.24 05-04-437-003 $493.76SFD 1205 $2,743.00 $2,249.24 05-09-205-013 $493.76SFD 1101 $2,743.00 $2,249.24 05-09-205-014 $493.76SFD 1100 $2,743.00 $2,249.24 05-09-205-015 $493.76SFD 199 $2,743.00 $2,249.24 05-09-205-017 $493.76SFD 197 $2,743.00 $2,249.24 05-09-205-018 $493.76SFD 196 $2,743.00 $2,249.24 05-09-205-019 $493.76SFD 195 $2,743.00 $2,249.24 05-09-205-020 $493.76SFD 194 $2,743.00 $2,249.24 05-09-205-022 $493.76SFD 192 $2,743.00 $2,249.24 11/20/23 8:45AM Page 2 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-09-205-024 $493.76SFD 190 $2,743.00 $2,249.24 05-09-205-025 $493.76SFD 189 $2,743.00 $2,249.24 05-09-205-026 $493.76SFD 188 $2,743.00 $2,249.24 05-09-205-028 $493.76SFD 186 $2,743.00 $2,249.24 05-09-205-029 $493.76SFD 185 $2,743.00 $2,249.24 05-09-205-030 $493.76SFD 184 $2,743.00 $2,249.24 05-09-207-002 $493.76SFD 122 $2,743.00 $2,249.24 05-09-207-004 $493.76SFD 124 $2,743.00 $2,249.24 05-09-207-005 $493.76SFD 125 $2,743.00 $2,249.24 05-09-207-006 $493.76SFD 126 $2,743.00 $2,249.24 05-09-207-007 $493.76SFD 127 $2,743.00 $2,249.24 05-09-207-009 $493.76SFD 130 $2,743.00 $2,249.24 05-09-208-001 $493.76SFD 137 $2,743.00 $2,249.24 05-09-208-002 $493.76SFD 136 $2,743.00 $2,249.24 05-09-208-003 $493.76SFD 135 $2,743.00 $2,249.24 05-09-208-004 $493.76SFD 134 $2,743.00 $2,249.24 05-09-208-005 $493.76SFD 133 $2,743.00 $2,249.24 05-09-208-006 $493.76SFD 132 $2,743.00 $2,249.24 05-09-208-007 $493.76SFD 131 $2,743.00 $2,249.24 05-09-208-008 $493.76SFD 150 $2,743.00 $2,249.24 05-09-208-009 $493.76SFD 149 $2,743.00 $2,249.24 05-09-208-010 $493.76SFD 148 $2,743.00 $2,249.24 05-09-208-011 $493.76SFD 147 $2,743.00 $2,249.24 05-09-208-012 $493.76SFD 146 $2,743.00 $2,249.24 05-09-208-013 $493.76SFD 145 $2,743.00 $2,249.24 05-09-208-014 $493.76SFD 144 $2,743.00 $2,249.24 05-09-209-002 $493.76SFD 172 $2,743.00 $2,249.24 05-09-209-003 $493.76SFD 173 $2,743.00 $2,249.24 05-09-209-004 $493.76SFD 174 $2,743.00 $2,249.24 05-09-209-005 $493.76SFD 175 $2,743.00 $2,249.24 05-09-210-001 $493.76SFD 166 $2,743.00 $2,249.24 05-09-210-002 $493.76SFD 167 $2,743.00 $2,249.24 05-09-210-003 $493.76SFD 168 $2,743.00 $2,249.24 05-09-210-004 $493.76SFD 169 $2,743.00 $2,249.24 05-09-210-005 $493.76SFD 170 $2,743.00 $2,249.24 05-09-210-007 $493.76SFD 152 $2,743.00 $2,249.24 05-09-210-008 $493.76SFD 153 $2,743.00 $2,249.24 05-09-210-009 $493.76SFD 154 $2,743.00 $2,249.24 05-09-210-010 $493.76SFD 155 $2,743.00 $2,249.24 05-09-210-011 $493.76SFD 156 $2,743.00 $2,249.24 11/20/23 8:45AM Page 3 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-09-211-001 $493.76SFD 176 $2,743.00 $2,249.24 05-09-211-002 $493.76SFD 177 $2,743.00 $2,249.24 05-09-211-003 $493.76SFD 178 $2,743.00 $2,249.24 05-09-211-004 $493.76SFD 179 $2,743.00 $2,249.24 05-09-211-005 $493.76SFD 1107 $2,743.00 $2,249.24 05-09-211-006 $493.76SFD 1108 $2,743.00 $2,249.24 05-09-211-007 $493.76SFD 1109 $2,743.00 $2,249.24 05-09-225-001 $493.76SFD 1102 $2,743.00 $2,249.24 05-09-225-002 $493.76SFD 1103 $2,743.00 $2,249.24 05-09-226-001 $493.76SFD 1104 $2,743.00 $2,249.24 05-09-227-001 $493.76SFD 1112 $2,743.00 $2,249.24 05-09-227-002 $493.76SFD 1113 $2,743.00 $2,249.24 05-09-227-003 $493.76SFD 1114 $2,743.00 $2,249.24 05-09-227-004 $493.76SFD 1115 $2,743.00 $2,249.24 05-09-227-005 $493.76SFD 1116 $2,743.00 $2,249.24 05-09-227-006 $493.76SFD 1117 $2,743.00 $2,249.24 05-09-228-001 $493.76SFD 1202 $2,743.00 $2,249.24 05-09-228-002 $493.76SFD 1201 $2,743.00 $2,249.24 05-09-228-003 $493.76SFD 1200 $2,743.00 $2,249.24 05-09-229-001 $493.76SFD 1180 $2,743.00 $2,249.24 05-09-229-002 $493.76SFD 1181 $2,743.00 $2,249.24 05-09-229-003 $493.76SFD 1182 $2,743.00 $2,249.24 05-09-229-004 $493.76SFD 1177 $2,743.00 $2,249.24 05-09-229-005 $493.76SFD 1178 $2,743.00 $2,249.24 05-09-229-006 $493.76SFD 1179 $2,743.00 $2,249.24 05-10-101-001 $493.76SFD 1199 $2,743.00 $2,249.24 05-10-101-002 $493.76SFD 1198 $2,743.00 $2,249.24 05-10-101-003 $493.76SFD 1197 $2,743.00 $2,249.24 05-10-101-004 $493.76SFD 1196 $2,743.00 $2,249.24 05-10-101-005 $493.76SFD 1195 $2,743.00 $2,249.24 05-10-101-006 $493.76SFD 1194 $2,743.00 $2,249.24 05-10-101-007 $493.76SFD 1193 $2,743.00 $2,249.24 05-10-102-001 $493.76SFD 1183 $2,743.00 $2,249.24 05-10-102-002 $493.76SFD 1184 $2,743.00 $2,249.24 05-10-102-003 $493.76SFD 1185 $2,743.00 $2,249.24 05-10-102-004 $493.76SFD 1186 $2,743.00 $2,249.24 05-10-102-005 $493.76SFD 1187 $2,743.00 $2,249.24 05-10-102-006 $493.76SFD 1188 $2,743.00 $2,249.24 05-10-102-007 $493.76SFD 1189 $2,743.00 $2,249.24 05-10-102-008 $493.76SFD 1190 $2,743.00 $2,249.24 11/20/23 8:45AM Page 4 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-10-102-009 $493.76SFD 1191 $2,743.00 $2,249.24 05-10-102-010 $493.76SFD 1165 $2,743.00 $2,249.24 05-10-102-011 $493.76SFD 1166 $2,743.00 $2,249.24 05-10-102-012 $493.76SFD 1167 $2,743.00 $2,249.24 05-10-102-013 $493.76SFD 1168 $2,743.00 $2,249.24 05-10-102-014 $493.76SFD 1169 $2,743.00 $2,249.24 05-10-102-015 $493.76SFD 1170 $2,743.00 $2,249.24 05-10-102-016 $493.76SFD 1171 $2,743.00 $2,249.24 05-10-102-017 $493.76SFD 1172 $2,743.00 $2,249.24 05-10-102-018 $493.76SFD 1173 $2,743.00 $2,249.24 05-10-102-019 $493.76SFD 1174 $2,743.00 $2,249.24 05-10-102-020 $493.76SFD 1175 $2,743.00 $2,249.24 05-10-102-021 $493.76SFD 1176 $2,743.00 $2,249.24 05-10-103-002 $493.76SFD 1161 $2,743.00 $2,249.24 05-10-103-003 $493.76SFD 1162 $2,743.00 $2,249.24 05-10-103-004 $493.76SFD 1163 $2,743.00 $2,249.24 05-10-103-005 $493.76SFD 1164 $2,743.00 $2,249.24 05-10-103-006 $493.76SFD 1147 $2,743.00 $2,249.24 05-10-103-007 $493.76SFD 1148 $2,743.00 $2,249.24 05-10-103-008 $493.76SFD 1149 $2,743.00 $2,249.24 05-10-103-009 $493.76SFD 1150 $2,743.00 $2,249.24 05-10-103-010 $493.76SFD 1151 $2,743.00 $2,249.24 05-10-104-001 $493.76SFD 1144 $2,743.00 $2,249.24 05-10-104-002 $493.76SFD 1145 $2,743.00 $2,249.24 Subtotal $411,611.06183 $90,357.94$501,969.00 Duplex Property 05-03-354-009 $404.12DUP 1233 $2,245.00 $1,840.88 05-03-354-010 $404.12DUP 1233 $2,245.00 $1,840.88 05-03-354-011 $404.12DUP 1 $2,245.00 $1,840.88 05-03-354-012 $404.12DUP 1 $2,245.00 $1,840.88 05-03-354-013 $404.12DUP 1 $2,245.00 $1,840.88 05-03-354-014 $404.12DUP 1 $2,245.00 $1,840.88 05-03-355-005 $404.12DUP 1 $2,245.00 $1,840.88 05-03-355-006 $404.12DUP 1 $2,245.00 $1,840.88 05-03-355-007 $404.12DUP 1 $2,245.00 $1,840.88 05-03-355-008 $404.12DUP 1 $2,245.00 $1,840.88 05-03-355-009 $404.12DUP 1 $2,245.00 $1,840.88 05-03-355-010 $404.12DUP 1 $2,245.00 $1,840.88 05-03-355-011 $404.12DUP 1230 $2,245.00 $1,840.88 05-03-375-015 $404.12DUP 1221 $2,245.00 $1,840.88 11/20/23 8:45AM Page 5 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-03-375-016 $404.12DUP 1221 $2,245.00 $1,840.88 05-03-375-017 $404.12DUP 1223 $2,245.00 $1,840.88 05-03-375-018 $404.12DUP 1223 $2,245.00 $1,840.88 05-03-375-019 $404.12DUP 1222 $2,245.00 $1,840.88 05-03-375-020 $404.12DUP 1222 $2,245.00 $1,840.88 05-03-375-021 $404.12DUP 1224 $2,245.00 $1,840.88 05-03-375-022 $404.12DUP 1224 $2,245.00 $1,840.88 05-03-375-023 $404.12DUP 1225 $2,245.00 $1,840.88 05-03-375-024 $404.12DUP 1225 $2,245.00 $1,840.88 05-03-375-025 $404.12DUP 1226 $2,245.00 $1,840.88 05-03-375-026 $404.12DUP 1226 $2,245.00 $1,840.88 05-03-375-027 $404.12DUP 1 $2,245.00 $1,840.88 05-03-375-028 $404.12DUP 1 $2,245.00 $1,840.88 05-03-375-029 $404.12DUP 1 $2,245.00 $1,840.88 05-03-375-030 $404.12DUP 1 $2,245.00 $1,840.88 05-03-375-031 $404.12DUP 1 $2,245.00 $1,840.88 05-03-375-032 $404.12DUP 1 $2,245.00 $1,840.88 05-03-375-033 $404.12DUP 1 $2,245.00 $1,840.88 05-03-375-034 $404.12DUP 1 $2,245.00 $1,840.88 05-03-376-013 $404.12DUP 1260 $2,245.00 $1,840.88 05-03-376-014 $404.12DUP 1260 $2,245.00 $1,840.88 05-03-376-015 $404.12DUP 1259 $2,245.00 $1,840.88 05-03-376-016 $404.12DUP 1259 $2,245.00 $1,840.88 05-03-376-017 $404.12DUP 1258 $2,245.00 $1,840.88 05-03-376-019 $404.12DUP 1257 $2,245.00 $1,840.88 05-03-376-020 $404.12DUP 1257 $2,245.00 $1,840.88 05-03-376-021 $404.12DUP 1252 $2,245.00 $1,840.88 05-03-376-022 $404.12DUP 1252 $2,245.00 $1,840.88 05-03-376-023 $404.12DUP 1254 $2,245.00 $1,840.88 05-03-376-024 $404.12DUP 1254 $2,245.00 $1,840.88 05-03-376-025 $404.12DUP 1255 $2,245.00 $1,840.88 05-03-376-026 $404.12DUP 1255 $2,245.00 $1,840.88 05-03-376-027 $404.12DUP 1 $2,245.00 $1,840.88 05-03-376-028 $404.12DUP 1 $2,245.00 $1,840.88 05-03-376-029 $404.12DUP 1 $2,245.00 $1,840.88 05-03-376-030 $404.12DUP 1 $2,245.00 $1,840.88 05-03-376-033 $404.12DUP 1 $2,245.00 $1,840.88 05-03-376-034 $404.12DUP 1 $2,245.00 $1,840.88 05-03-376-035 $404.12DUP 1 $2,245.00 $1,840.88 05-03-376-036 $404.12DUP 1 $2,245.00 $1,840.88 11/20/23 8:45AM Page 6 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-03-377-009 $404.12DUP1$2,245.00 $1,840.88 05-03-377-010 $404.12DUP1$2,245.00 $1,840.88 05-03-377-011 $404.12DUP1$2,245.00 $1,840.88 05-03-377-012 $404.12DUP1$2,245.00 $1,840.88 05-03-377-013 $404.12DUP1$2,245.00 $1,840.88 05-03-377-014 $404.12DUP1$2,245.00 $1,840.88 05-03-377-016 $404.12DUP1$2,245.00 $1,840.88 05-03-377-017 $404.12DUP1$2,245.00 $1,840.88 05-03-377-018 $404.12DUP1$2,245.00 $1,840.88 05-03-377-019 $404.12DUP1$2,245.00 $1,840.88 05-03-377-020 $404.12DUP1$2,245.00 $1,840.88 05-03-377-021 $404.12DUP1$2,245.00 $1,840.88 05-03-377-022 $404.12DUP1$2,245.00 $1,840.88 05-03-377-023 $404.12DUP1$2,245.00 $1,840.88 05-03-377-024 $404.12DUP1$2,245.00 $1,840.88 05-03-378-004 $404.12DUP1238$2,245.00 $1,840.88 05-03-378-005 $404.12DUP1238$2,245.00 $1,840.88 05-03-378-006 $404.12DUP1$2,245.00 $1,840.88 05-03-378-007 $404.12DUP1$2,245.00 $1,840.88 05-03-378-008 $404.12DUP1$2,245.00 $1,840.88 05-03-378-009 $404.12DUP1$2,245.00 $1,840.88 05-10-125-004 $404.12DUP1239$2,245.00 $1,840.88 05-10-125-005 $404.12DUP1239$2,245.00 $1,840.88 05-10-125-006 $808.24DUP2240$4,490.00 $3,681.76 Subtotal $145,429.5279 $31,925.48$177,355.00 Prepaid Property Single Family Property 05-09-207-001 $2,743.00PREPAY1121$2,743.00 $0.00 05-09-210-006 $2,743.00PREPAY1151$2,743.00 $0.00 Subtotal $0.002 $5,486.00$5,486.00 Prepaid Property Duplex Property 05-03-376-032 $2,245.00PREPAY21251$2,245.00 $0.00 Subtotal $0.001 $2,245.00$2,245.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $557,040.58265 $130,014.42$687,055.00 11/20/23 8:45AM Page 7 of 7 18201 VON KARMAN AVENUE, SUITE 220 IRVINE, CA 92612 PHONE: (800) 969-4DTA Public Finance Public-Private Partnerships Development Economics Clean Energy Bonds www.FinanceDTA.com The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Windett Ridge Special Service Area (2003-101), as shown on Table 5 (page 7) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates (DTA). Special Service No. 2003-101 (Windett Ridge) Tax Classification 2023 Levy 2022 Levy % Change Maximum Parcel Amount Single Family $ 2,581.00 $ 2,543.00 1.49% Extended Parcel Amounts Single Family $ 2,088.40 $ 2,056.22 1.57% As noted above, extended (actual) 2023 tax levy amounts will increase by 1.6% for single family parcels in comparison with the previous year. Taken in aggregate, these parcels will yield special service area property taxes totaling $489,559.79 (out of a maximum amount of $619,440.00 – with $129,880.21 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: City Council From: Rob Fredrickson, Finance Director Date: November 21, 2023 Subject: SSA No. 2003-101 Windett Ridge – Tax Abatement Ordinance No. 2023-____ Page 1 Ordinance No. 2023-_____ 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 2023 for the Bonds is $489,559.79 and the 2023 Levy for Special Taxes is $489,559.79 (which complies with the Kendall County tax billing Mayor's Report #6b Ordinance No. 2023-____ Page 2 requirement of rounding the per parcel special tax up to the nearest even cent on single family property). Section 2. Of the $619,440.00 of Special Taxes levied for calendar year 2023 pursuant to Section 6 of the Bond Ordinance $129,880.21 of such Special Taxes is hereby abated resulting in a 2023 calendar year levy of $489,559.79. 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 2023 dated November 20, 2023, prepared by DTA, Inc. and the 2023 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. 2023-____ Page 3 PASSED by the City Council of the City this __________ ___, 2023. KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ City Clerk SIGNED by the Mayor this __________ ___, 2023. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2023. Irvine | 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 2023) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-101 November 20, 2023 www.FinanceDTA.com 18201 Von Karman Avenue, Suite 220 Irvine, CA 92612 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 2023) Special Service Area No. 2003-101 Prepared for: United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 TABLE OF CONTENTS SECTION PAGE 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 2022 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 2023 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com INTRODUCTION This report calculates the 2023 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 20, 2023 Administration Report (Levy Year 2023) 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 United City of Yorkville Special Service Area Number 2003-101 Special Tax Bonds, Series 2003 (Windett Ridge Project) (the “Series 2003”) Bonds. The Series 2003 Bonds were issued in the amount of $6,900,000 in September 2003. 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. Series 2019 Bonds were issued in March 2019 in the amount of $5,220,000 to refund the Series 2003 Bonds in full. 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 2019 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 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No. 2003-101 2023 Special Tax Requirement is equal to $489,816. As shown in Table 1 below, the 2023 Special Tax Requirement is equal to the sum of the Series 2019 debt service for the bond year ending March 1, 2025, estimated administrative expenses, estimated delinquencies, and less the estimated projected available fund as of March 1, 2024. Table 1: Levy Year 2023 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus/(Deficit) $10,140 Earnings $0 Special Taxes $489,816 Subtotal $499,956 Uses of Funds Debt Service Interest – 09/01/2023 ($64,628) Interest – 03/01/2024 ($64,628) Principal – 03/01/2024 ($335,000) Administrative Expenses ($21,003) Delinquent Special Taxes ($14,697) Reserve Fund Replenishment $0 Subtotal ($499,956) Projected Surplus/(Deficit) – 03/01/2025 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) 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, 2023, is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 2: Transaction Summary (10/01/2022 through 09/30/2024) Types of Funds Administrative Expense Fund Reserve Fund Bond and Interest Fund Special Redemption Fund Beginning Balance (October 1, 2022) $109 $519,705 $408,002 $17,279 Earnings $464 $20,376 $5,853 $363 Special Taxes Prior Year(s) $0 $0 $8,402 $0 Levy Year 2022 $0 $0 $484,325 $0 Account Transfers $200 ($25,071) ($53,809) ($44,598) Administrative Expense Fund Transfers 2022 Budgeted $28,870 $0 $846 ($100) 2023 Prefunding $0 $0 $0 $0 Debt Service Interest and Principal – 03/01/2023 $0 $0 ($397,799) $0 Interest – 09/01/2023 $0 $0 ($17,488) $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $27,385 Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 Administrative Expenses ($25,637) $0 $0 $0 Ending Balance (September 30, 2023) $4,006 $515,010 $438,332 $329 The calculation of the estimated fund balances as of March 1, 2024, is shown in Table 3 on the following page. 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 3: Estimated Transaction Summary (10/01/2023 through 03/01/2024) Types of Funds Administrative Expense Fund Reserve Fund Bond and Interest Fund Special Redemption Fund Beginning Balance (October 1, 2023) $4,006 $515,010 $438,332 $329 Earnings $0 $0 $0 $0 Special Taxes Prior Year(s) $0 $0 $0 $0 Levy Year 2022 $0 $0 $2,389 $0 Projected Tax Sale Receipts $0 $0 $0 $0 Account Transfers Bond Redemption/Prepayments $0 $0 $0 $0 All Other/Non-Administrative Expense $0 ($2,548) $2,548 $0 Administrative Expense Fund Transfers 2023 Budgeted $6,581 $0 ($6,581) $0 2024 Prefunding $6,301 $0 ($6,301) $0 Debt Service Principal - 03/01/2024 $0 $0 ($69,413) $0 Interest - 03/01/2024 $0 $0 ($319,000) $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 Remaining 2022 Administrative Expenses ($10,587) $0 $0 $0 Ending Balance (March 1, 2024) $6,301 $512,461 $41,974 $329 Reserve Fund Requirement N/A ($512,461) N/A N/A Funds Not Eligible for Levy Surplus ($6,301) N/A ($31,834) N/A Projected Surplus/(Deficit) as of March 1, 2024 $0 $0 $10,140 $329 7 SECTION III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2023 Maximum Parcel Special Taxes equal $619,440.00. Subtracting the 2023 Special Tax Requirement of $489,559.79, results in an abatement of $129,880.21. 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 Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single-Family Dwelling Unit $2,581.00 $493.69 $2,087.31 Single-Family Detached - Partial (54.14% Remaining) $1,397.35 $267.28 $1,130.07 Single-Family Dwelling Unit - Prepaid $2,581.00 $2,581.00 $0.00 Note: 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 2023 and 2022 is shown in Table 5 below. Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 2023 Levy Year 2022 Percentage Change Maximum Parcel Special Tax Single-Family Dwelling Unit $2,581.00 $2,543.00 1.5% Extended Special Tax Single-Family Dwelling Unit $2,088.40 $2,056.22 1.6% Single-Family Detached - Partial (54.14% Remaining) $1,130.66 $1,113.24 1.6% 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 III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 6: Maximum Parcel Special Taxes Levy Year Collection Year Aggregate 1 Per Single-Family Unit 2023 2024 $632,842 $2,659 2024 2025 $642,362 $2,699 2025 2026 $651,882 $2,739 2026 2027 $661,640 $2,780 2027 2028 $671,636 $2,822 2028 2029 $681,632 $2,864 2029 2030 $691,866 $2,907 2030 2031 $702,338 $2,951 2031 2032 $632,842 $2,659 9 SECTION IV PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) 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 other means of collecting the special tax, if necessary, to meet the financial obligations of SSA No. 2003-101. A 2022 Special Tax Receipts As of November 9, 2023, SSA No. 2003-101 2022 special tax receipts totaled $486,381. 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. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) 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 2022 to $16,523,656. 11 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) 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, 2023, the outstanding principal was $4,016,000. 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 2019 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 $19,000 June 1, 2021 $10,000 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 43 single-family dwelling units 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 20, 2023 Administration Report (Levy Year 2023) 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 2022 Equalized Assessed Value 1 2022 Appraised Value 2 Outstanding Bonds 3 Value-to-Lien Ratio $16,523,656 $49,570,969 $4,016,000 12.34:1 Notes: 1. Source: Kendall County 2. Appraised Value is equal to three times the equalized assessed value. 3. As of September 2, 2023. 13 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2022 general ad valorem tax rates for SSA No. 2003-101 are shown in Table 10 below. Table 10: 2022 Ad Valorem Property Tax Rates 1 Type of Rate Ad Valorem Rate City 0.537710% County 0.590750% Bristol-Kendall Fire Protection District 0.698760% Forest Preserve 0.147640% Junior College #516 0.464150% Yorkville Library 0.255320% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.087810% Kendall Road District 0.223390% School District CU-115 6.652400% Total Tax Rate 9.657930% Note: 1. Source: Kendall County, for Tax Codes KE016. APPENDIX A United City of Yorkville SSA No. 2003-101 Administration Report (Levy Year 2023) FUNDS AND ACCOUNTS A-1 APPENDIX A FUNDS AND ACCOUNTS United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure A-1: Funds and Accounts APPENDIX B United City of Yorkville SSA No. 2003-101 Administration Report (Levy Year 2023) APPLICATION OF SPECIAL TAX B-1 APPENDIX B APPLICATION OF SPECIAL TAX United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure B-1: Application of Special Tax APPENDIX C United City of Yorkville SSA No. 2003-101 Administration Report (Levy Year 2023) APPLICATION OF EARNINGS C-1 APPENDIX C APPLICATION OF EARNINGS United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure C-1: Application of Earnings APPENDIX D United City of Yorkville SSA No. 2003-101 Administration Report (Levy Year 2023) DEBT SERVICE SCHEDULE D-1 APPENDIX D DEBT SERVICE SCHEDULE United City of Yorkville SSA No. 2003-101 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table D-1: Revised Debt Service Schedule Year Ending (3/1) Payment Date Principal Interest Debt Service 2024 3/1/2024 $319,000 $69,413.25 $388,413.25 2025 9/1/2024 $64,628.25 $64,628.25 2025 3/1/2025 $335,000 $64,628.25 $399,628.25 2026 9/1/2025 $59,603.25 $59,603.25 2026 3/1/2026 $349,000 $59,603.25 $408,603.25 2027 9/1/2026 $54,368.25 $54,368.25 2027 3/1/2027 $369,000 $54,368.25 $423,368.25 2028 9/1/2027 $48,833.25 $48,833.25 2028 3/1/2028 $384,000 $48,833.25 $432,833.25 2029 9/1/2028 $42,401.25 $42,401.25 2029 3/1/2029 $404,000 $42,401.25 $446,401.25 2030 9/1/2029 $35,331.25 $35,331.25 2030 3/1/2030 $428,000 $35,331.25 $463,331.25 2031 9/1/2030 $27,520.25 $27,520.25 2031 3/1/2031 $451,000 $27,520.25 $478,520.25 2032 9/1/2031 $19,064.00 $19,064.00 2032 3/1/2032 $476,000 $19,064.00 $495,064.00 2033 9/1/2032 $10,020.00 $10,020.00 2033 3/1/2033 $501,000 $10,020.00 $511,020.00 APPENDIX E United City of Yorkville SSA No. 2003-101 Administration Report (Levy Year 2023) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No. 2003-101 Administration Report (Levy Year 2023) SPECIAL 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 2023) 2023 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot Single Family Property 05-09-159-001 $493.70SFD1 $2,087.30$2,581.001 05-09-159-001 $493.70SFD1 $2,087.30$2,581.0030 05-09-159-003 $493.70SFD1 $2,087.30$2,581.0032 05-09-159-006 $493.70SFD1 $2,087.30$2,581.0035 05-09-159-007 $493.70SFD1 $2,087.30$2,581.0036 05-09-160-002 $493.70SFD1 $2,087.30$2,581.002 05-09-177-002 $493.69SFD1 $2,087.31$2,581.0029 05-09-177-005 $493.70SFD1 $2,087.30$2,581.0026 05-09-177-008 $493.70SFD1 $2,087.30$2,581.0023 05-09-178-001 $493.70SFD1 $2,087.30$2,581.0037 05-09-178-002 $493.70SFD1 $2,087.30$2,581.0038 05-09-178-004 $493.70SFD1 $2,087.30$2,581.0040 05-09-178-006 $493.70SFD1 $2,087.30$2,581.0042 05-09-178-007 $493.70SFD1 $2,087.30$2,581.0043 05-09-178-008 $493.70SFD1 $2,087.30$2,581.0044 05-09-179-004 $493.70SFD1 $2,087.30$2,581.0017 05-09-179-006 $493.70SFD1 $2,087.30$2,581.0015 05-09-179-007 $493.70SFD1 $2,087.30$2,581.0014 05-09-179-008 $493.70SFD1 $2,087.30$2,581.0013 05-09-179-009 $493.70SFD1 $2,087.30$2,581.0012 05-09-179-010 $493.70SFD1 $2,087.30$2,581.0011 05-09-179-011 $493.70SFD1 $2,087.30$2,581.0010 05-09-179-012 $493.70SFD1 $2,087.30$2,581.009 05-09-179-013 $493.70SFD1 $2,087.30$2,581.008 05-09-179-014 $493.70SFD1 $2,087.30$2,581.007 05-09-179-015 $493.70SFD1 $2,087.30$2,581.006 05-09-179-016 $493.70SFD1 $2,087.30$2,581.005 05-09-179-017 $493.70SFD1 $2,087.30$2,581.004 05-09-179-018 $493.70SFD1 $2,087.30$2,581.003 05-09-180-001 $493.69SFD1 $2,087.31$2,581.00216 05-09-180-002 $493.69SFD1 $2,087.31$2,581.00217 05-09-180-003 $493.69SFD1 $2,087.31$2,581.00218 05-09-180-005 $493.69SFD1 $2,087.31$2,581.00220 05-09-180-006 $493.69SFD1 $2,087.31$2,581.00221 05-09-180-007 $493.69SFD1 $2,087.31$2,581.00222 05-09-180-008 $493.69SFD1 $2,087.31$2,581.00223 05-09-180-009 $493.69SFD1 $2,087.31$2,581.00224 05-09-180-010 $493.69SFD1 $2,087.31$2,581.00225 05-09-181-001 $493.69SFD1 $2,087.31$2,581.00195 11/20/23 8:47AM Page 1 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-09-181-002 $493.69SFD 1 $2,087.31$2,581.00196 05-09-181-003 $493.69SFD 1 $2,087.31$2,581.00197 05-09-181-004 $493.69SFD 1 $2,087.31$2,581.00198 05-09-181-006 $493.69SFD 1 $2,087.31$2,581.00200 05-09-181-008 $493.69SFD 1 $2,087.31$2,581.00202 05-09-181-010 $493.69SFD 1 $2,087.31$2,581.00204 05-09-181-011 $493.69SFD 1 $2,087.31$2,581.00182 05-09-181-012 $493.69SFD 1 $2,087.31$2,581.00183 05-09-181-013 $493.69SFD 1 $2,087.31$2,581.00184 05-09-181-014 $493.69SFD 1 $2,087.31$2,581.00185 05-09-181-015 $493.69SFD 1 $2,087.31$2,581.00192 05-09-181-016 $493.69SFD 1 $2,087.31$2,581.00193 05-09-181-017 $493.69SFD 1 $2,087.31$2,581.00194 05-09-182-002 $493.70SFD 1 $2,087.30$2,581.0045 05-09-182-003 $493.70SFD 1 $2,087.30$2,581.0046 05-09-182-004 $493.70SFD 1 $2,087.30$2,581.0047 05-09-182-005 $493.70SFD 1 $2,087.30$2,581.0048 05-09-182-006 $493.70SFD 1 $2,087.30$2,581.0049 05-09-182-007 $493.70SFD 1 $2,087.30$2,581.0050 05-09-182-008 $493.70SFD 1 $2,087.30$2,581.0051 05-09-182-011 $493.70SFD 1 $2,087.30$2,581.0054 05-09-182-012 $493.70SFD 1 $2,087.30$2,581.0055 05-09-182-015 $493.70SFD 1 $2,087.30$2,581.0058 05-09-182-016 $493.70SFD 1 $2,087.30$2,581.0059 05-09-251-001 $493.70SFD 1 $2,087.30$2,581.0060 05-09-251-002 $493.70SFD 1 $2,087.30$2,581.0061 05-09-251-003 $493.70SFD 1 $2,087.30$2,581.0062 05-09-251-004 $493.70SFD 1 $2,087.30$2,581.0063 05-09-251-006 $493.70SFD 1 $2,087.30$2,581.0065 05-09-251-007 $493.70SFD 1 $2,087.30$2,581.0066 05-09-251-008 $493.70SFD 1 $2,087.30$2,581.0067 05-09-252-001 $493.70SFD 1 $2,087.30$2,581.0068 05-09-252-004 $493.70SFD 1 $2,087.30$2,581.0071 05-09-252-005 $493.70SFD 1 $2,087.30$2,581.0072 05-09-252-006 $493.70SFD 1 $2,087.30$2,581.0073 05-09-253-001 $493.70SFD 1 $2,087.30$2,581.0074 05-09-254-001 $493.69SFD 1 $2,087.31$2,581.00191 05-09-254-002 $493.69SFD 1 $2,087.31$2,581.00190 05-09-254-003 $493.69SFD 1 $2,087.31$2,581.00189 11/20/23 8:47AM Page 2 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-09-254-004 $493.69SFD 1 $2,087.31$2,581.00188 05-09-254-006 $493.69SFD 1 $2,087.31$2,581.00186 05-09-255-001 $493.69SFD 1 $2,087.31$2,581.00181 05-09-255-002 $493.69SFD 1 $2,087.31$2,581.00180 05-09-255-004 $493.69SFD 1 $2,087.31$2,581.00178 05-09-255-005 $493.69SFD 1 $2,087.31$2,581.00177 05-09-255-007 $493.69SFD 1 $2,087.31$2,581.00175 05-09-255-008 $493.69SFD 1 $2,087.31$2,581.00174 05-09-255-009 $493.69SFD 1 $2,087.31$2,581.00173 05-09-255-010 $493.69SFD 1 $2,087.31$2,581.00172 05-09-255-011 $493.69SFD 1 $2,087.31$2,581.00171 05-09-255-012 $493.69SFD 1 $2,087.31$2,581.00170 05-09-255-013 $493.69SFD 1 $2,087.31$2,581.00169 05-09-255-014 $493.69SFD 1 $2,087.31$2,581.00168 05-09-255-015 $493.69SFD 1 $2,087.31$2,581.00167 05-09-255-016 $493.69SFD 1 $2,087.31$2,581.00215 05-09-255-017 $493.69SFD 1 $2,087.31$2,581.00214 05-09-255-019 $493.69SFD 1 $2,087.31$2,581.00212 05-09-255-020 $493.69SFD 1 $2,087.31$2,581.00211 05-09-255-021 $493.69SFD 1 $2,087.31$2,581.00210 05-09-255-022 $493.69SFD 1 $2,087.31$2,581.00209 05-09-255-023 $493.69SFD 1 $2,087.31$2,581.00208 05-09-255-024 $493.69SFD 1 $2,087.31$2,581.00207 05-09-255-025 $493.69SFD 1 $2,087.31$2,581.00206 05-09-255-026 $493.69SFD 1 $2,087.31$2,581.00205 05-09-256-002 $493.69SFD 1 $2,087.31$2,581.00228 05-09-256-003 $493.69SFD 1 $2,087.31$2,581.00229 05-09-256-004 $493.69SFD 1 $2,087.31$2,581.00230 05-09-256-005 $493.69SFD 1 $2,087.31$2,581.00231 05-09-258-001 $493.69SFD 1 $2,087.31$2,581.00160 05-09-258-002 $493.69SFD 1 $2,087.31$2,581.00159 05-09-258-003 $493.69SFD 1 $2,087.31$2,581.00158 05-09-258-004 $493.69SFD 1 $2,087.31$2,581.00157 05-09-276-001 $493.70SFD 1 $2,087.30$2,581.0075 05-09-276-002 $493.70SFD 1 $2,087.30$2,581.0076 05-09-276-003 $493.70SFD 1 $2,087.30$2,581.0077 05-09-276-004 $493.70SFD 1 $2,087.30$2,581.0078 05-09-379-001 $493.69SFD 1 $2,087.31$2,581.00261 05-09-379-002 $493.69SFD 1 $2,087.31$2,581.00260 11/20/23 8:47AM Page 3 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-09-379-003 $493.69SFD 1 $2,087.31$2,581.00259 05-09-379-004 $493.69SFD 1 $2,087.31$2,581.00258 05-09-379-005 $493.69SFD 1 $2,087.31$2,581.00257 05-09-379-006 $493.69SFD 1 $2,087.31$2,581.00256 05-09-379-007 $493.69SFD 1 $2,087.31$2,581.00255 05-09-380-001 $493.69SFD 1 $2,087.31$2,581.00262 05-09-380-002 $493.69SFD 1 $2,087.31$2,581.00263 05-09-380-003 $493.69SFD 1 $2,087.31$2,581.00264 05-09-380-004 $493.69SFD 1 $2,087.31$2,581.00265 05-09-380-005 $493.69SFD 1 $2,087.31$2,581.00266 05-09-380-006 $493.69SFD 1 $2,087.31$2,581.00267 05-09-380-007 $493.69SFD 1 $2,087.31$2,581.00268 05-09-380-008 $493.69SFD 1 $2,087.31$2,581.00269 05-09-380-009 $493.69SFD 1 $2,087.31$2,581.00270 05-09-380-010 $493.69SFD 1 $2,087.31$2,581.00271 05-09-380-011 $493.69SFD 1 $2,087.31$2,581.00272 05-09-380-012 $493.69SFD 1 $2,087.31$2,581.00273 05-09-380-013 $493.69SFD 1 $2,087.31$2,581.00274 05-09-401-003 $493.69SFD 1 $2,087.31$2,581.00233 05-09-401-004 $493.69SFD 1 $2,087.31$2,581.00234 05-09-401-005 $493.69SFD 1 $2,087.31$2,581.00235 05-09-401-007 $493.69SFD 1 $2,087.31$2,581.00237 05-09-401-010 $493.69SFD 1 $2,087.31$2,581.00241 05-09-401-011 $493.69SFD 1 $2,087.31$2,581.00242 05-09-401-012 $493.69SFD 1 $2,087.31$2,581.00243 05-09-401-013 $493.69SFD 1 $2,087.31$2,581.00244 05-09-401-014 $493.69SFD 1 $2,087.31$2,581.00245 05-09-401-015 $493.69SFD 1 $2,087.31$2,581.00246 05-09-401-017 $493.69SFD 1 $2,087.31$2,581.00248 05-09-401-018 $493.69SFD 1 $2,087.31$2,581.00249 05-09-401-019 $493.69SFD 1 $2,087.31$2,581.00250 05-09-401-020 $493.69SFD 1 $2,087.31$2,581.00251 05-09-401-021 $493.69SFD 1 $2,087.31$2,581.00252 05-09-401-022 $493.69SFD 1 $2,087.31$2,581.00253 05-09-401-023 $493.69SFD 1 $2,087.31$2,581.00254 05-09-402-002 $493.69SFD 1 $2,087.31$2,581.00162 05-09-402-003 $493.69SFD 1 $2,087.31$2,581.00163 05-09-402-005 $493.69SFD 1 $2,087.31$2,581.00165 05-09-402-007 $493.69SFD 1 $2,087.31$2,581.00125 11/20/23 8:47AM Page 4 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-09-402-008 $493.69SFD 1 $2,087.31$2,581.00126 05-09-402-009 $493.69SFD 1 $2,087.31$2,581.00127 05-09-402-010 $493.69SFD 1 $2,087.31$2,581.00128 05-09-402-011 $493.69SFD 1 $2,087.31$2,581.00129 05-09-402-012 $493.69SFD 1 $2,087.31$2,581.00130 05-09-402-013 $493.69SFD 1 $2,087.31$2,581.00156 05-09-402-014 $493.69SFD 1 $2,087.31$2,581.00133 05-09-403-001 $493.69SFD 1 $2,087.31$2,581.00275 05-09-403-002 $493.69SFD 1 $2,087.31$2,581.00276 05-09-403-003 $493.69SFD 1 $2,087.31$2,581.00277 05-09-403-005 $493.69SFD 1 $2,087.31$2,581.00124 05-09-403-007 $493.70SFD 1 $2,087.30$2,581.00122 05-09-403-008 $493.70SFD 1 $2,087.30$2,581.00121 05-09-403-009 $493.70SFD 1 $2,087.30$2,581.00120 05-09-403-010 $493.70SFD 1 $2,087.30$2,581.00119 05-09-403-011 $493.70SFD 1 $2,087.30$2,581.00118 05-09-425-001 $493.70SFD 1 $2,087.30$2,581.0079 05-09-425-002 $493.70SFD 1 $2,087.30$2,581.0080 05-09-425-003 $493.70SFD 1 $2,087.30$2,581.0081 05-09-425-004 $493.70SFD 1 $2,087.30$2,581.0082 05-09-425-005 $493.70SFD 1 $2,087.30$2,581.0083 05-09-425-006 $493.70SFD 1 $2,087.30$2,581.0084 05-09-425-007 $493.70SFD 1 $2,087.30$2,581.0085 05-09-425-008 $493.70SFD 1 $2,087.30$2,581.0086 05-09-425-009 $493.70SFD 1 $2,087.30$2,581.0087 05-09-425-011 $493.70SFD 1 $2,087.30$2,581.0089 05-09-426-001 $493.69SFD 1 $2,087.31$2,581.00155 05-09-426-002 $493.69SFD 1 $2,087.31$2,581.00154 05-09-426-003 $493.69SFD 1 $2,087.31$2,581.00153 05-09-426-004 $493.69SFD 1 $2,087.31$2,581.00152 05-09-426-005 $493.69SFD 1 $2,087.31$2,581.00151 05-09-426-006 $493.69SFD 1 $2,087.31$2,581.00150 05-09-426-007 $493.69SFD 1 $2,087.31$2,581.00149 05-09-426-008 $493.69SFD 1 $2,087.31$2,581.00148 05-09-426-009 $493.69SFD 1 $2,087.31$2,581.00147 05-09-426-010 $493.69SFD 1 $2,087.31$2,581.00146 05-09-426-011 $493.69SFD 1 $2,087.31$2,581.00145 05-09-426-012 $493.69SFD 1 $2,087.31$2,581.00144 05-09-426-013 $493.69SFD 1 $2,087.31$2,581.00143 11/20/23 8:47AM Page 5 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-09-426-014 $493.69SFD 1 $2,087.31$2,581.00142 05-09-426-015 $493.69SFD 1 $2,087.31$2,581.00141 05-09-426-016 $493.69SFD 1 $2,087.31$2,581.00140 05-09-426-017 $493.69SFD 1 $2,087.31$2,581.00139 05-09-426-018 $493.69SFD 1 $2,087.31$2,581.00138 05-09-426-019 $493.69SFD 1 $2,087.31$2,581.00137 05-09-426-020 $493.69SFD 1 $2,087.31$2,581.00136 05-09-426-021 $493.69SFD 1 $2,087.31$2,581.00135 05-09-426-022 $493.69SFD 1 $2,087.31$2,581.00134 05-09-426-023 $493.69SFD 1 $2,087.31$2,581.00132 05-09-426-024 $493.69SFD 1 $2,087.31$2,581.00131 05-09-427-001 $493.70SFD 1 $2,087.30$2,581.00117 05-09-427-002 $493.70SFD 1 $2,087.30$2,581.00116 05-09-427-003 $493.70SFD 1 $2,087.30$2,581.00115 05-09-427-004 $493.70SFD 1 $2,087.30$2,581.00114 05-09-427-005 $493.70SFD 1 $2,087.30$2,581.00113 05-09-427-006 $493.70SFD 1 $2,087.30$2,581.00112 05-09-427-007 $493.70SFD 1 $2,087.30$2,581.00111 05-09-427-008 $493.70SFD 1 $2,087.30$2,581.00110 05-09-427-009 $493.70SFD 1 $2,087.30$2,581.00109 05-09-427-010 $493.70SFD 1 $2,087.30$2,581.00108 05-09-427-011 $493.70SFD 1 $2,087.30$2,581.00107 05-09-427-012 $493.70SFD 1 $2,087.30$2,581.00106 05-09-428-008 $493.69SFD 1 $2,087.31$2,581.0090 05-09-428-009 $493.69SFD 1 $2,087.31$2,581.0091 05-09-428-010 $493.69SFD 1 $2,087.31$2,581.0092 05-09-428-011 $493.69SFD 1 $2,087.31$2,581.0093 05-09-428-012 $493.69SFD 1 $2,087.31$2,581.0094 05-09-428-013 $493.69SFD 1 $2,087.31$2,581.0095 05-09-428-014 $493.69SFD 1 $2,087.31$2,581.0096 05-09-428-015 $493.69SFD 1 $2,087.31$2,581.0097 05-09-428-016 $493.69SFD 1 $2,087.31$2,581.0098 05-09-429-008 $1,974.76SFD 4 $8,349.24$10,324.0099 05-09-429-009 $493.69SFD 1 $2,087.31$2,581.00100 05-09-429-010 $493.69SFD 1 $2,087.31$2,581.00101 05-09-429-011 $493.69SFD 1 $2,087.31$2,581.00102 Subtotal $488,429.72234 $115,524.28$603,954.00 Prepaid Single Family Property 05-09-177-010 $2,581.00PREPAY 1 $0.00$2,581.0021 05-09-179-005 $2,581.00PREPAY 1 $0.00$2,581.0016 11/20/23 8:47AM Page 6 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 05-09-402-001 $2,581.00PREPAYS1 $0.00$2,581.00161 05-09-403-006 $2,581.00PREPAYS1 $0.00$2,581.00123 05-09-425-010 $2,581.00PREPAY1 $0.00$2,581.0088 Subtotal $0.005 $12,905.00$12,905.00 Partially Prepaid Single Family Property 05-09-252-002 $1,450.93PARTIAL1 $1,130.07$2,581.0069 Subtotal $1,130.071 $1,450.93$2,581.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $489,559.79240 $129,880.21$619,440.00 11/20/23 8:47AM Page 7 of 7 18201 VON KARMAN AVENUE, SUITE 220 IRVINE, CA 92612 PHONE: (800) 969-4DTA Public Finance Public-Private Partnerships Development Economics Clean Energy Bonds www.FinanceDTA.com The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Grande Reserve Special Service Area (2004-104), as shown on Table 5 (page 8) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates (DTA). Special Service No. 2004-104 (Grande Reserve) Tax Classification 2023 Levy 2022 Levy % Change Maximum Parcel Amount - First Series Single Family $ 2,743.00 $ 2,702.00 1.52% Extended Parcel Amounts - First Series Single Family $ 2,220.25 $ 2,187.44 1.50% As noted above, extended (actual) 2023 tax levy amounts will increase by 1.5% for single family in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $483,339.16 (out of a maximum amount of $3,050,779.00 – with $2,567,439.84 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: City Council From: Rob Fredrickson, Finance Director Date: November 21, 2023 Subject: SSA No. 2004-104 Grande Reserve – Tax Abatement Ordinance No. 2023-____ Page 1 Ordinance No. 2023-_____ 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 2023 for the Bonds is $483,339.16 and the 2023 Levy for Special Taxes is $483,339.16. Mayor's Report #6c Ordinance No. 2023-____ Page 2 Section 2. Of the $3,050,779.00 of Special Taxes levied for calendar year 2023 pursuant to Section 6 of the Bond Ordinance $2,567,439.84 of such Special Tax is hereby abated resulting in a 2023 calendar year levy of $483,339.16. 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 2023 dated November 20, 2023, prepared by DTA, Inc. and the 2023 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. 2023-____ Page 3 PASSED by the City Council of the City this __________ ___, 2023. KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ City Clerk SIGNED by the Mayor this ___________ ___, 2023. Mayor ATTEST: City Clerk Published in pamphlet form _________ ____, 2023. Irvine | 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 2023) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-104 November 20, 2023 www.FinanceDTA.com 18201 Von Karman Avenue, Suite 220 Irvine, CA 92612 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 2023) Special Service Area No. 2004-104 Prepared for: United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 TABLE OF CONTENTS SECTION PAGE 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 2022 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 2023 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2004-104 November 20 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com INTRODUCTION This report calculates the 2023 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 20 2023 Administration Report (Levy Year 2023) 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 20 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No. 2004-104 2023 Special Tax Requirement is equal to $483,339. As shown in Table 1 below, the 2023 Special Tax Requirement is equal to the sum of the Series 2004 debt service for the bond year ending March 1, 2025, estimated administrative expenses, estimated delinquencies, and less the estimated projected available fund as of March 1, 2024. Table 1: 2023 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus/(Deficit) $53,213 Earnings $0 Special Taxes $483,339 Subtotal $536,552 Uses of Funds Debt Service Interest - 09/01/2024 ($121,986) Interest - 03/01/2025 ($121,986) Principal - 03/01/2025 ($253,000) Administrative Expenses ($25,081) Delinquent Special Taxes ($14,500) Reserve Fund Replenishment $0 Subtotal ($536,552) Projected Surplus/(Deficit) - 03/01/2025 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-104 November 20 2023 Administration Report (Levy Year 2023) 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 September 30, 2023, is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-104 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 2: Transaction Summary (10/01/2022 through 09/30/2024) Types of Funds Administrative Expense Fund Reserve Fund Bond and Interest Fund Special Redemption Fund Beginning Balance (October 1, 2022) $14,129 $450,066 $152,317 $40,115 Earnings $233 $18,450 $8,907 $1,727 Special Taxes Prior Year(s) $0 $0 $223,086 $0 Levy Year 2022 $0 $0 $460,887 $0 Account Transfers $11,889 ($20,515) $12,958 ($34,743) Administrative Expense Fund Transfers 2022 Budgeted $0 $0 $0 $0 2023 Prefunding $0 $0 ($11,789) $0 Debt Service Interest and Principal – 03/01/2023 $0 $0 ($354,222) $0 Interest – 09/01/2023 $0 $0 ($90,636) $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $15,110 Principal Redemption $0 $0 ($21,669) $0 Redemption Premium $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 Administrative Expenses ($17,586) $0 $0 $0 Ending Balance (September 30, 2023) $8,665 $448,001 $379,838 $22,210 The calculation of the estimated fund balances as of March 1, 2024, is shown in Table 3 on the following page. 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-104 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 3: Estimated Transaction Summary (10/01/2023 through 03/01/2024) Types of Funds Administrative Expense Fund Reserve Fund Bond and Interest Fund Special Redemption Fund Beginning Balance (October 1, 2023) $8,665 $448,001 $379,838 $22,210 Earnings $0 $0 $0 $0 Special Taxes Prior Year(s) $0 $0 $0 $0 Levy Year 2022 $0 $0 $15,638 $0 Projected Tax Sale Receipts $0 $0 $0 $0 Account Transfers Bond Redemption/Prepayments $0 $0 $22,210 ($22,210) All Other/Non-Administrative Expense $0 ($39,501) $39,501 $0 Administrative Expense Fund Transfers 2023 Budgeted $2,228 $0 ($2,228) $0 2024 Prefunding $0 $0 $0 $0 Debt Service Principal - 03/01/2024 $0 $0 ($129,859) $0 Interest - 03/01/2024 $0 $0 ($236,000) $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 ($22,000) $0 Redemption Premium $0 $0 ($210) $0 Property Owner Refunds $0 $0 $0 $0 Remaining 2022 Administrative Expenses ($10,893) $0 $0 $0 Ending Balance (March 1, 2024) $0 $408,500 $66,890 $0 Reserve Fund Requirement N/A ($408,500) N/A N/A Funds Not Eligible for Levy Surplus $0 N/A ($13,677) N/A Projected Surplus/(Deficit) as of March 1, 2024 $0 $0 $53,213 $0 7 SECTION III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2004-104 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2023 Maximum Parcel Special Taxes equal $3,050,779.00. Subtracting the 2023 Special Tax Requirement of $483,339.16, results in an abatement of $2,567,439.84. 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 $2,743.00 $522.76 $2,220.24 Single-Family Dwelling Unit - Partial Prepayment (96%) $109.45 $20.85 $88.60 Single-Family Dwelling Unit - Partial Prepayment (34%) $1,801.88 $343.40 $1,458.48 Single-Family Dwelling Unit - Prepaid $2,743.00 $2,743.00 $0.00 Second Series Single-Family Dwelling Unit $2,743.00 $2,743.00 $0.00 Duplex Dwelling Unit $2,245.00 $2,245.00 $0.00 Townhome Dwelling Unit $1,895.00 $1,895.00 $0.00 A comparison of the maximum and extended special tax amounts for 2023 and 2022 is shown in Table 5 on the following page. 8 SECTION III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2004-104 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 2023 Levy Year 2022 Percentage Change Maximum Parcel Special Tax - First Series Single-Family Dwelling Unit $2,743.00 $2,702.00 1.5% Extended Special Tax - First Series Single-Family Dwelling Unit $2,220.25 $2,187.44 1.5% Maximum Parcel Special Tax - Second Series Single-Family Dwelling Unit $2,743.00 $2,702.00 1.5% Townhome Dwelling Unit $2,245.00 $2,212.00 1.5% Condominium Dwelling Unit $1,895.00 $1,867.00 1.5% Extended Special Tax - Second Series Single-Family Dwelling Unit $0.00 $0.00 N/A Townhome Dwelling Unit $0.00 $0.00 N/A Condominium Dwelling Unit $0.00 $0.00 N/A 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 III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2004-104 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 6: Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Unit Single-Family Duplex Townhome 2023 2024 $3,096,382 $2,784 $2,279 $1,923 2024 2025 $3,143,006 $2,826 $2,313 $1,952 2025 2026 $3,189,854 $2,868 $2,348 $1,981 2026 2027 $3,237,723 $2,911 $2,383 $2,011 2027 2028 $3,286,539 $2,955 $2,419 $2,041 2028 2029 $3,335,653 $2,999 $2,455 $2,072 2029 2030 $3,385,714 $3,044 $2,492 $2,103 2030 2031 $3,436,796 $3,090 $2,529 $2,135 2031 2032 $3,488,102 $3,136 $2,567 $2,167 2032 2033 $3,540,653 $3,183 $2,606 $2,200 2033 2034 $3,593,927 $3,231 $2,645 $2,233 10 SECTION IV PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No. 2004-104 November 20, 2023 Administration Report (Levy Year 2023) 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 other means of collecting the special tax, if necessary, to meet the financial obligations of SSA No. 2004-104. A 2022 Special Tax Receipts As of November 9, 2023, SSA No. 2004-104 2020 special tax receipts totaled $476,199. 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. 11 SECTION V DEVELOPMENT STATUS United City of Yorkville SSA No. 2004-104 November 20, 2023 Administration Report (Levy Year 2023) 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 7 below. Table 7: 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 2022 equalized assessed value for taxable property in SSA No. 2004-104 was $22,697,274. 12 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No. 2004-104 November 20, 2023 Administration Report (Levy Year 2023) 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, 2023, the outstanding principal was $4,063,000, reflecting the additional $22,000 scheduled to be redeemed on December 1, 2023. 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, with additional $22,000 scheduled to be redeemed on December 1, 2023, as shown in Table 8 below. Table 8: 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 December 1. 2023 $22,000 Total Redeemed $6,353,000 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 272 single-family dwelling units. Two partial prepayments have been received. 13 SECTION VII EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO United City of Yorkville SSA No. 2004-104 November 20, 2023 Administration Report (Levy Year 2023) 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 9 below. Table 9: Equalized Assessed Value and Value-to-Lien Ratio 2022 Equalized Assessed Value 1 2022 Appraised Value 2 Outstanding Bonds 3 Value-to-Lien Ratio $22,697,274 $68,091,822 $4,063,000 16.76:1 Notes: 1.Source: Kendall County 2.Appraised Value is equal to three times the equalized assessed value. 3.As of September 2, 2023, and reflecting the additional $22,000 scheduled to be redeemed on December 1, 2023. 14 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2004-104 November 20, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2022 general ad valorem tax rates for SSA No. 2004-104 are shown in Table 11 below. Table 10: 2022 Ad Valorem Property Tax Rates Type of Rate Ad Valorem Rate 1 City 0.537710% County 0.590750% Bristol-Kendall Fire Protection District 0.698760% Forest Preserve 0.147640% Junior College #516 0.464150% Yorkville Library 0.255320% Fox Metro Wastewater Reclamation District 0.000000% Bristol Township 0.081310% Bristol Road District 0.059890% School District CU-115 6.652400% Total Tax Rate 9.487930% Note: 1. Source: Kendall County, for Tax Codes KE016. APPENDIX A United City of Yorkville SSA No. 2004-104 Administration Report (Levy Year 2023) FUNDS AND ACCOUNTS A-1 APPENDIX A FUNDS AND ACCOUNTS United City of Yorkville SSA No. 2004-104 November 9, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure A-1: Funds and Accounts APPENDIX B United City of Yorkville SSA No. 2004-104 Administration Report (Levy Year 2023) APPLICATION OF SPECIAL TAX B-1 APPENDIX B APPLICATION OF SPECIAL TAX United City of Yorkville SSA No. 2004-104 November 9, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure B-1: Application of Special Tax APPENDIX C United City of Yorkville SSA No. 2004-104 Administration Report (Levy Year 2023) APPLICATION OF EARNINGS C-1 APPENDIX C APPLICATION OF EARNINGS United City of Yorkville SSA No. 2004-104 November 9, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure C-1: Application of Earnings APPENDIX D United City of Yorkville SSA No. 2004-104 Administration Report (Levy Year 2023) DEBT SERVICE SCHEDULE D-1 APPENDIX D DEBT SERVICE SCHEDULE United City of Yorkville SSA No. 2004-104 November 9, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table D-1: Revised Debt Service Schedule Year Ending (3/1) Payment Date Principal Interest Debt Service 2024 3/1/2024 $236,000 $129,858.75 $365,858.75 2025 9/1/2024 $121,985.63 $121,985.63 2025 3/1/2025 $253,000 $121,985.63 $374,985.63 2026 9/1/2025 $113,921.25 $113,921.25 2026 3/1/2026 $279,000 $113,921.25 $392,921.25 2027 9/1/2026 $105,060.00 $105,060.00 2027 3/1/2027 $305,000 $105,060.00 $410,060.00 2028 9/1/2027 $95,338.13 $95,338.13 2028 3/1/2028 $328,000 $95,338.13 $423,338.13 2029 9/1/2028 $84,883.13 $84,883.13 2029 3/1/2029 $359,000 $84,883.13 $443,883.13 2030 9/1/2029 $73,440.00 $73,440.00 2030 3/1/2030 $391,000 $73,440.00 $464,440.00 2031 9/1/2030 $60,976.88 $60,976.88 2031 3/1/2031 $424,000 $60,976.88 $484,976.88 2032 9/1/2031 $47,461.88 $47,461.88 2032 3/1/2032 $460,000 $47,461.88 $507,461.88 2033 9/1/2032 $32,799.38 $32,799.38 2033 3/1/2033 $495,000 $32,799.38 $527,799.38 2034 9/1/2033 $17,021.25 $17,021.25 2034 3/1/2034 $534,000 $17,021.25 $551,021.25 APPENDIX E United City of Yorkville SSA No. 2004-104 Administration Report (Levy Year 2023) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No. 2004-104 Administration Report (Levy Year 2023) SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2004-104 CENTRAL GRANDE RESERVE SPECIAL TAX ROLL AND REPORT Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2004-104 CENTRAL GRANDE RESERVE SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ....................................................................................................................1 II. DEFINITIONS ........................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION ..............................................................................5 A. BOUNDARIES OF SSA NO. 2004-104............................................................................5 B. ANTICIPATED LAND USES .............................................................................................5 IV. FINANCING PLAN .................................................................................................................5 V. SPECIAL SERVICES ..............................................................................................................6 A. GENERAL DESCRIPTION ................................................................................................6 B. ESTIMATED COSTS ........................................................................................................7 C. ALLOCATION OF COSTS ................................................................................................9 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS .......................................28 VI. BOND ASSUMPTIONS..........................................................................................................28 VII. MAXIMUM PARCEL SPECIAL TAX ....................................................................................28 A. EQUIVALENT UNITS ....................................................................................................29 B. MAXIMUM PARCEL SPECIAL TAX CALCULATION .......................................................31 C. ESCALATION ...............................................................................................................33 D. APPLICATION ..............................................................................................................33 E. TERM ..........................................................................................................................33 F. SPECIAL TAX ROLL AMENDMENT ...............................................................................33 G. OPTIONAL PREPAYMENT .............................................................................................33 H. MANDATORY PREPAYMENT ........................................................................................34 VIII. ABATEMENT METHODOLOGY AND COLLECTION ............................................................34 A. ABATEMENT METHODOLOGY .....................................................................................34 B. COLLECTION PROCESS ................................................................................................35 C. ADMINISTRATIVE REVIEW ..........................................................................................35 IX. AMENDMENTS ....................................................................................................................36 List of Exhibits Exhibit A – Cost Estimate Summary for the Central Grande Reserve Project Exhibit B – Special Tax Roll Exhibit C – Prepayment of the Maximum Parcel Special Tax Exhibit D – Concept Plan Special Tax Roll and Report Page 1 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. _______ passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on _______, 2004 in connection with the proceedings for Special Service Area Number 2004-104 Central Grande Reserve (hereinafter referred to as "SSA No. 2004-104"), this Special Tax Roll and Report of SSA No. 2004-104 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2004-104 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; periodic costs on the Bonds, including, but not limited to, the costs of remarketing and letter of credit draw fees; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in obtaining or maintaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2004-104 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment, Partial Special Tax Bond Prepayment, or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Administrator" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2004-104. Special Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 "Annexation Agreement" means that Annexation Agreement and Planned Unit Development Agreement dated August 7, 2003 between the City and MPI-2 Yorkville North LLC, MPI-2 Yorkville Central LLC, MPI-2 Yorkville South I LLC, and MPI-2 Yorkville South II LLC. "Bond Indenture" means the trust indenture dated as of November 1, 2004 between the City and LaSalle Bank National Association and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2004-104, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "Central Grande Reserve" means all property within the area defined as the Central Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 6 – 16 on the Concept Plan, the School Property, and the Clubhouse Property). "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Clubhouse Property" means that property within the boundaries of SSA No. 2004-104 on which the clubhouse facility has been, may be, or is anticipated to be constructed as determined from the Concept Plan (i.e., designated as HOA Club), any Preliminary Plat, or any Final Plat, as applicable. "Concept Plan" means the concept plan for the Grande Reserve project attached as Exhibit D to the Annexation Agreement, as may be amended. "Council" means the Mayor and City Council, having jurisdiction over SSA No. 2004- 104. "County" means the County of Kendall, Illinois. "Duplex Property" means that property within the boundaries of SSA No. 2004-104 on which duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, any Preliminary Plat, or any Final Plat, as applicable. "Dwelling Unit" or "DU" means a residential dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County. "First Series" means the first series of Bonds issued for SSA No. 2004-104. Special Tax Roll and Report Page 3 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 "First Series Property" means the lots in the following table: Neighborhood Lots Numbers / Number of DUs Land Use Designation Recordation Data 10 Lots 344 – 427 Single-family Property Final Plat Recorded on August 17, 2004 11 Lots 91 – 177 Single-family Property Final Plat Recorded on July 7, 2004 12 Lots 1 – 90 Single-family Property Final Plat Recorded on July 7, 2004 13 Lots 178 – 227 Single-family Property Final Plat Recorded on July 7, 2004 14 Lots 228 – 343 Single-family Property Final Plat Recorded on July 7, 2004 15 Lots 428 – 490 Single-family Property Final Plat Recorded on July 7, 2004 "Grande Reserve Subdivision" means all the property located within North Grande Reserve, Central Grande Reserve, and South Grande Reserve. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon a reduction in the anticipated number of Dwelling Units as described more fully in Section VII.H herein and calculated pursuant to Exhibit C attached hereto. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VII that can be collected by the City in any Calendar Year on any Parcel. Maximum Parcel Special Taxes means the amount determined by multiplying the actual or anticipated number, as applicable, of Single-family Property, Duplex Property, or Townhome Property Dwelling Units by the applicable Maximum Parcel Special Tax. "Maximum SSA Special Taxes" means the Maximum Parcel Special Taxes plus any additional special taxes levied, in accordance with any supplemental ordinances adopted by the City that can be collected by the City in any Calendar Year. "North Grande Reserve" means all property within the area defined as the North Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 1 – 5 on the Concept Plan and the Commercial Property). "Parcel" means a lot or parcel within the boundaries of SSA No. 2004-104 shown on a Final Plat and/or PIN Map. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit C attached hereto. "PIN Map" means an official map of the County Assessments Division or other authorized County official designating Parcels by permanent index number. "Preliminary Plat" means the preliminary subdivision plat(s) for SSA No. 2004-104 approved by the City, as may be amended. "Residential Property" means all property within the boundaries of SSA No. 2004-104 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, Preliminary Plat, or any Final Plat, as applicable. Special Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 "School Property" means all property on which an elementary school in SSA No. 2004- 104 has been, may be, or is anticipated to be constructed as determined from the Concept Plan, Preliminary Plat, or any Final Plat, as applicable. "Second Series" means the second series of Bonds issued for SSA No. 2004-104 (exclusive of any refunding Bonds). "Second Series Property" means the lots in the following table: Neighborhood Lots Numbers / Number of DUs Land Use Designation Recordation Data 6 156 DUs Townhome Property Final Plat Not Recorded, Number of DUs Based on Concept Plan 7 142 DUs Townhome Property Final Plat Not Recorded, Number of DUs Based on Concept Plan 8 224 DUs Duplex Property Final Plat Not Recorded, Lot Count Based on Concept Plan 9 Lots 589 – 723 Single-family Property Final Plat Recorded on July 7, 2004 16 Lots 491 – 588 Single-family Property Final Plat Recorded on July 7, 2004 "Single-family Property" means that property within the boundaries of SSA No. 2004- 104 on which single-family Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, any Preliminary Plat, or any Final Plat, as applicable. "South Grande Reserve" means all property within the area defined as the South Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 17 – 19 on the Concept Plan). "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit C attached hereto in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit B, as may be amended pursuant to Section VII.F. "Townhome Property" means that property within the boundaries of SSA No. 2004- 104 on which townhome Dwelling Units have been, may be, or are anticipated to be Special Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 constructed as determined from the Concept Plan, any Preliminary Plat or any Final Plat, as applicable. III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2004-104 SSA No. 2004-104 is a portion of the Grande Reserve Subdivision and includes the residential components, the School Property, and the Clubhouse Property of Central Grande Reserve, which total approximately five hundred thirty-four (534) acres. A legal description is attached as Exhibit C of the Establishing Ordinance. The Grande Reserve Subdivision is generally located north of State Route 34, northeast of Bristol Ridge Road, and east of Kennedy Road. B. ANTICIPATED LAND USES While SSA No. 2004-104 encompasses only the development within Central Grande Reserve, certain Eligible Improvements will benefit other development areas of the Grande Reserve Subdivision, namely North Grande Reserve and South Grande Reserve. Therefore, these development areas are included as part of the discussion, where applicable. 1. NORTH GRANDE RESERVE North Grande Reserve is anticipated to consist of 290 single-family Dwelling Units, 126 duplex Dwelling Units, and 409 townhome Dwelling Units, 300 apartment Dwelling Units, and the Commercial Property. It is anticipated that the 290 single-family Dwelling Units in the North Grande Reserve will be an age-targeted active adult community. 2. CENTRAL GRANDE RESERVE Central Grande Reserve is anticipated to consist of 723 single-family Dwelling Units, 224 duplex Dwelling Units, 298 townhome Dwelling Units, the Clubhouse Property, and the School Property. 3. SOUTH GRANDE RESERVE South Grande Reserve is anticipated to consist of 276 single-family Dwelling Units. IV. FINANCING PLAN Pursuant to the Annexation Agreement, the maximum special service area bonded indebtedness permitted for the Grande Reserve Subdivision is $60,000,000. The special service area financing plan contemplates the issuance of approximately $12,950,000 and $47,050,000 in variable and fixed rate bonds, respectively. All of the bonds to be issued in variable rate mode have been issued by the previously established SSA No. 2004-106 Special Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Total Grande Reserve. All of the fixed rate bonds will be issued by separate special service areas established for the North Grande Reserve, Central Grande Reserve, and South Grande Reserve (each a "Development Area"). The property included within North Grande Reserve, Central Grande Reserve, and South Grande Reserve overlaps SSA No. 2004-106 Total Grande Reserve. The Report focuses on the fixed rate bonds to be issued by SSA No. 2004-104 Central Grande Reserve. The public improvements to be funded by SSA No. 2004-104 include community and other neighborhood specific sewer, water, road, and storm water management facilities. These costs are described in greater detail in Section V below. V. SPECIAL SERVICES SSA No. 2004-104 has been established to finance certain City special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth below. A. GENERAL DESCRIPTION As set forth in the Establishing Ordinance, the special services that are eligible to be financed by SSA No. 2004-104 (hereinafter referred to as the "Eligible Improvements") include, but are not limited to, the following • City owned sanitary sewer facilities, water facilities, road facilities, storm water management facilities, public parks and park improvements, including, but not limited to, the cost of engineering, soil testing and appurtenant work, mass grading and demolition, storm water management facilities, storm drainage systems and storm sewers, site clearing and tree removal, public water facilities, sanitary sewer facilities, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, and equipment and materials necessary for the maintenance thereof, public parks, park improvements, bicycle paths, landscaping, wetland mitigation and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, required tap-on and related fees for water or sanitary sewer services and other eligible costs. Community improvements to be funded include a portion of the following improvements allocable to the Central Grande Reserve: • The Grande Reserve Subdivision adjacent portions of the Galena and State Route 34 water mains; • On-site lift station facilities; • Collector and entrance roads and associated sewer and water facilities and rights-of-way; • On-site storm sewers and associated earthwork. Special Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Neighborhood improvements to be funded include neighborhood specific sewer, water, road, and storm water management facilities to be constructed within and serving SSA No. 2004-104. B. ESTIMATED COSTS The total estimated Eligible Improvement costs and the portion of the Eligible Improvement costs anticipated to be funded by SSA No. 2004-104 are shown in detail in Exhibit A attached hereto. A summary of these amounts and the allocation of the costs to be funded by SSA No. 2004-104 are shown in Table 1 on the following page. TABLE 1 SSA No. 2004-104 CENTRAL GRANDE RESERVE ESTIMATED PUBLIC IMPROVEMENT COSTS Anticipated To Be Funded Public Through SSA Public Improvement Description Improvement No. 2004-104 Community [1] Sewer $2,154,405 $2,005,824 Water $1,033,704 $660,460 Storm Sewer $7,294,460 $5,132,269 Roads $3,545,535 $1,446,112 Neighborhood Sewer $3,641,314 $3,623,776 Water $3,641,314 $3,623,776 Storm Sewer $3,246,114 $3,228,576 Roads $5,065,185 $1,010,684 -------------------------------------------- --------------------- --------------------- Grand Total [2] $29,622,033 $20,731,475 [1] Amounts shown represent the total cost for the Grande Reserve Subdivision. [2] Calculations may vary due to rounding. Special Tax Roll and Report Page 9 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 C. ALLOCATION OF COSTS Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2004-104 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2004-104 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. As mentioned previously, SSA No. 2004-104 is anticipated to fund only certain of the community and neighborhood improvements. However, this section addresses all the Eligible Improvements in an effort to provide a comprehensive discussion of benefit areas and the allocation of costs. 1. BENEFIT AREA a. COMMUNITY IMPROVEMENTS The community water and park improvements benefit all of the Grande Reserve Subdivision. The community water facilities are extensions of the master-planned water mains. The benefit area for the remaining community improvements is limited to the boundaries of SSA No. 2004-104. These improvements include community road improvements (i.e., the collector and entrance roads), the earthwork pertaining to the on-site storm water detention areas, and the on-site lift station and storm sewer facilities. b. NEIGHBORHOOD IMPROVEMENTS As mentioned previously, the neighborhood improvements will be constructed within the neighborhoods comprising the Central Grande Reserve, and therefore logically benefit those specific neighborhoods. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by public improvements applies uniformly by land use type. Special Tax Roll and Report Page 10 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 a. SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency’s ("IEPA") criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the IEPA P.E. factor of 3.5 for single-family homes. The factors published by the IEPA for apartments range from 1.0 to 3.0 depending upon bedroom count. For purposes of this analysis, a simple average of the three factors published, 1.0 for one bedroom units, 1.5 for two bedroom units, and 3.0 for three or more bedroom units is assumed, resulting in an average P.E. factor of 1.8 for apartment Dwelling Units. The IEPA does not publish P.E. factors for duplex or townhome Dwelling Units, but indicates that the published P.E. factors for apartments may be used to estimate their P.E. As the duplex and townhome Dwelling Units are anticipated to average three bedrooms, a P.E. factor of 3.0 is used. Sewer and water demand for commercial development is a function of the nature and intensity of use. The Commercial Property is a small development site approximately 4.5 acres in size. The developer indicates potential uses would include relatively low P.E. uses such as a service station and convenience market. Therefore, a P.E. factor of 10 per acre is employed in this analysis. Sewer and water demand for public schools is driven by two factors: type of school (i.e. elementary school, middle school, or high school) and the estimated number of students and employees. According to the school district, an elementary school, with an estimated capacity of 600 students and approximately fifty (50) employees, is anticipated to be built in SSA No. 2004-104. Applying the IEPA's standard of 25 gallons per student and employee per day yields a total of 162.50 P.E. for the site. Clubhouse sewer and water demand is a function of the nature and intensity of use. Information provided by the developer's engineer estimated the Clubhouse Property P.E. at 22.50. Tables 2 and 3 on the following pages show these P.E. factors and their equivalency (i.e., the P.E. factor for each land use type expressed in terms of the P.E. factor for a single-family home). Special Tax Roll and Report Page 11 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Table 2 represents the land uses in the North Grande Reserve, Central Grande Reserve, and South Grande Reserve. Table 3 represents the land uses of only SSA No. 2004-104. TABLE 2SSA No. 2004-104CENTRAL GRANDE RESERVEP.E. AND EQUIVALENT UNITSFOR GRANDE RESERVE SUBDIVISIONCount TotalDwelling Total Equivalent EquivalentLand Use [1] Units Students Employees Acres P.E. FactorP.E. [2] Unit [3]Units [4], [5](1) Single-family (per DU) 1,289 NA NA NA 3.50 4,511.50 1.000 1,289.000(2) Duplex (per DU) 350 NANA NA 3.00 1,050.00 0.857 300.000(3) Townhome (per DU) 707 NANA NA 3.00 2,121.00 0.857 606.000(4) Apartment (per DU) 300NA NA NA 1.80 540.00 0.514 154.286School 46.429 46.429(5) (Per Student) NA 600 NA NA 0.25 150.00(6) (Per Employee) NA NA 50 NA 0.25 12.50(7) Clubhouse (per Clubhouse) NANA NA NA 22.50 22.50 6.429 6.429(8) Commercial (per acre) NA NA NA 4.5 10.00 45.00 12.857 12.857Grand Total [4] 2,646 600 504.5 NA 8,452.50 68.943 2,415.000[1] Land uses represent the Dwelling Units and other property in North Grande Reserve, Central Grande Reserve, and South Grande Reserve.[2] P.E. factor multiplied by applicable number of dwelling units, students, employees.[3] Equivalent units for land uses 1 - 4 computed by dividing P.E. factor for each such land use by P.E. factor for single-family land use. Equivalent units for land uses 5, 6, and 8computed by dividing total P.E. by P.E. factor for single-family land use. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or acres.[5] Calculations may vary slightly due to rounding. TABLE 3SSA No. 2004-104CENTRAL GRANDE RESERVEP.E. AND EQUIVALENT UNITSFOR CENTRAL GRANDE RESERVECount TotalDwelling Total Equivalent EquivalentLand Use [1] Units Students Employees Acres P.E. FactorP.E. [2] Unit [3]Units [4], [5](1) Single-family (per DU)723 NA NA NA 3.50 2,530.50 1.000 723.000(2) Duplex (per DU) 224 NANA NA 3.00 672.00 0.857 192.000(3) Townhome (per DU) 298 NANA NA 3.00 894.00 0.857 255.429(4) Apartment (per DU) NA NA NA NA NA NA NA NASchool 46.429 46.429(5) (Per Student) NA 600 NA NA 0.25 150.00(6) (Per Employee) NA NA 50 NA 0.25 12.50(7) Clubhouse (per Clubhouse) NANA NA NA 22.50 22.50 6.429 6.429(8) Commercial (per acre) NA NA NA NA NA NA NA NAGrand Total [4] 1,245 600 500.0 NA 4,281.50 55.571 1,223.286[1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only.[2] P.E. factor multiplied by applicable number of dwelling units, students, employees.[3] Equivalent units for land uses 1 - 4 computed by dividing P.E. factor for each such land use by P.E. factor for single-family land use. Equivalent units for land uses 5, 6, and 8computed by dividing total P.E. by P.E. factor for single-family land use. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or acres.[5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 b. ROAD IMPROVEMENTS Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication, Trip Generation, Sixth Edition, indicates average weekday trips per single-family, townhome, and apartment Dwelling Unit of 9.57, 5.86, and 6.59, respectively. As mentioned previously, the single-family property in North Grande Reserve is anticipated to be age-targeted. Consequently, the Traffic Study employs a reduced trip generation assumption of 2.76 trips per Dwelling Unit. As with P.E. factors, trip factors for duplex Dwelling Units are not published in Trip Generation, Sixth Edition. However, Trip Generation, Sixth Edition states that the average weekday trips for residential land uses have a high correlation with the number of vehicles and residents. Therefore, household size is used to estimate the average weekday trips for duplex Dwelling Units. Multiplying the population ratio between a duplex Dwelling Unit and a single-family home (i.e., 3.0 divided by 3.5) by the average weekday trips for single-family homes yields an estimated average weekday trips of 8.20 for a duplex Dwelling Unit. The average weekday trips associated with an elementary school are typically expressed per student and are estimated by Trip Generation Sixth Edition at 1.02 per elementary school student. The developer's engineer estimates average weekday trips for the Clubhouse Property at 90. Table 4 on the following page shows these trip factors and their equivalency (i.e., the average weekday trip factor for each land use type expressed in terms of the average weekday trip factor for the typical single-family home) for SSA No. 2004-104. TABLE 4SSA No. 2004-104CENTRAL GRANDE RESERVEAVERAGE WEEKDAY TRIPS AND EQUIVALENT UNITSFOR CENTRAL GRANDE RESERVECountAverage Total TotalDwelling Weekday Weekday Equivalent EquivalentLand Use [1] Units Students Employees Trip FactorTrips [2] Unit [3]Units [4], [5](1) Single-family - Typical (per DU) 723 NA NA 9.57 6,919.11 1.000 723.000(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA(3) Duplex (per DU) 224 NA NA 8.20 1,836.80 0.857 191.933(4) Townhome (per DU) 298 NA NA 5.86 1,746.28 0.612 182.474(5) Apartment (per DU) NA NA NA NA NA NA NASchool 63.950 63.950(6) (Per Student) NA 600 NA 1.02 612.00(7) (Per Employee) NA NA 50 NA 0.00(8) Clubhouse (per Clubhouse) NA NA NA 90.00 90.00 9.404 9.404Grand Total [4] 1,245 600 50 NA 11,204.19 NA 1,170.762[1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only. [2] Average weekday trip factor multiplied by applicable number of dwelling units, students, employees.[3] Equivalent units for land uses 1 - 5 computed by dividing average weekday trip factor for each such land use by average weekday trip factor for typical single-family home. Equivalent units for land uses 6 and 7 computed by dividing total weekday trips by the average trips for the typical single-family land home. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, or clubhouses. [5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 c. STORM WATER MANAGEMENT FACILITIES Storm sewer facilities are sized based upon estimated storm flows, which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "TR-55, Urban Hydrology for Small Watershed (the "TR-55 Manual"), the United States Department of Agriculture specifies average "runoff curve numbers" for purposes of measuring storm flows or runoff. The runoff curve number for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within SSA No. 2004-104, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development vary by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The anticipated gross density for the three residential land uses are as shown in Table 4 below. The TR-55 Manual estimates impervious ground area at approximately 30.00% for development densities of 3.0 units to an acre, 40.00% for development densities of 4.0 units to an acre, and 65.00% for development densities of 8.0 or greater units to an acre. The TR-55 Manual does not contain impervious ground areas for apartments, elementary schools, and clubhouses. For apartments, the impervious ground area for commercial is used as a proxy (85.00% impervious area per acre). The impervious ground coverage factor for the School Property is based on discussion with the school district's architect. The impervious ground coverage for the Clubhouse Property has been provided by the developer's engineer and is based upon the preliminary clubhouse plans. Table 5 on the following page shows the impervious ground area factors and their equivalency (i.e., the average impervious area for each land use type expressed in terms of the average impervious area for the typical single-family home) for SSA No. 2004-104. TABLE 5SSA No. 2004-104CENTRAL GRANDE RESERVEIMPERVIOUS AREA AND EQUIVALENT UNITSFOR CENTRAL GRANDE RESERVEImpervious Area [2] TotalDwelling Coverage Equivalent EquivalentLand Use [1] Units DensityAcres FactorPer DU Total Unit [3]Units [4], [5](1) Single-family - Typical (per DU) 723 2.57 NA 30.0% 5,087 NA 1.000 723.000(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA NA(3) Duplex (per DU) 224 5.47 NA 38.0% 3,024 NA 0.595 133.185(4) Townhome (per DU) 298 8.36 NA 65.0% 3,385 NA 0.666 198.325(5) Apartment (per DU) NA NA NA NA NA NA NA NA(6) School (per school) NA NA 12.0 33.3% NA 174,240 34.254 34.254(7) Clubhouse (per clubhouse) NANA 4.51 52.8% NA 103,729 20.392 20.392Grand Total [4] 1,245 NA NA NA NA NA NA 1,109.155[1] Land uses represent Dwelling Units and other property in Central Grande Reserve only. [2] Impervious area per dwelling unit for land uses 1 - 5 computed by multiplying coverage factor by 43,560 (square feet in an acre) and then dividing by density. Total impervious area for land uses 6 and 7 computed by multiplying coverage factor by total land square footage (43,560 multiplied by acres).[3] Equivalent units for land uses 1 - 5 computed by dividing impervious area for each such land use by impervious area for typical single-family home. Equivalent units for land uses 6 and 7 computed by dividing total impervious area by impervious area for the typical single-family land home. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, or clubhouses. [5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 3. ALLOCATED COSTS As mentioned previously, SSA No. 2004-104 is anticipated to fund community and neighborhood improvements for Central Grande Reserve. However, this section shows the allocation of all the community and neighborhood public improvements in an effort to provide a comprehensive public improvement cost allocation. a. COMMUNITY IMPROVEMENTS The community improvements are allocated to each land use type within the benefit area in accordance with the equivalent units shown in Tables 2, 3, 4, and 5. The cost per equivalent unit is computed first. Then, the cost per equivalent unit is multiplied by the equivalent unit factor for each land use to arrive at the cost per dwelling unit. These calculations are shown in Tables 6, 7, 8 and 9. TABLE 6 SSA No. 2004-104 CENTRAL GRANDE RESERVE COMMUNITY WATER IMPROVEMENTS - COST PER EQUIVALENT UNIT Total Total Cost Per Estimated Equivalent Equivalent Community Improvement Cost Units [1] Unit [2], [3] Water $578,402 2,415.000 $240 ------------------------------ -------------------- -------------------- Grand Total [3] $578,402 $240 [1] From Table 2. [2] Total estimated cost divided by applicable total equivalent units. [3] Calculations may vary slightly due to rounding. TABLE 7 SSA No. 2004-104 CENTRAL GRANDE RESERVE COMMUNITY WATER IMPROVEMENTS - ALLOCATED COSTS BY LAND USE Community Water Improvements Cost Per Equivalent Equivalent Unit Allocated Land Use [1] Unit [2] Factor [3] Cost [4], [5] (1) Single-family - Typical (per DU) $240 1.000 $240 (2) Single-family - Age Targeted (per DU) $240 1.000 $240 (3) Duplex (per DU) $240 0.857 $205 (4) Townhome (per DU) $240 0.857 $205 (5) Apartment (per DU) $240 0.514 $123 (6) School (per school) $240 46.429 $11,120 (7) Clubhouse (per clubhouse) $240 6.429 $1,540 (8) Commercial (per parcel) $240 12.857 $3,079 [1] Land uses represent the Dwelling Units and other property in North Grande Reserve, Central Grande Reserve and South Grande Reserve. [2] From Table 6. [3] From Table 2. [4] Cost per equivalent unit multiplied by equivalent unit factor. [5] Calculations may vary slightly due to rounding. TABLE 8 SSA No. 2004- CENTRAL GRANDE COMMUNITY ROAD AND ASSOCIATED SEWER, WAT CENTRAL GRANDE RESERVE COST Improvement Description Sewer and Water Road Associated Lift Station Road Improvements Storm Sewer Improvements Road Associated Storm Sewer Main Storm Water Detention (Earthwork) Storm Water Detention Basins ------------------------------ Grand Total [4] [1] See Exhibit A. [2] From Tables 3, 4, and 5, as applicable. [3] Total cost divided by applicable total equivalent units. [4] Calculations may vary slightly due to rounding. -104 RESERVE TER, AND STORM SEWER IMPROVEMENTS T PER EQUIVALENT UNIT Total Total Cost Per Estimated Equivalent Equivalent Cost [1] Units [2] Unit [3], [4] $2,132,212 1,223.286 $1,743 $361,500 1,223.286 $296 $1,998,689 1,170.762 $1,707 $1,111,399 1,109.155 $1,002 $361,498 1,109.155 $326 $3,925,070 1,109.155 $3,539 $2,527,500 1,109.155 $2,279 -------------------- -------------------- $12,417,868 $10,891 TABLE 9SSA No. 2004-104CENTRAL GRANDE RESERVECOMMUNITY ROAD AND ASSOCIATED SEWER, WATER, AND STORM IMPROVEMENTSCENTRAL GRANDE RESERVE - ALLOCATED COST BY LAND USESewer and Water Improvements Road Improvements Storm Sewer ImprovementsCost PerEquivalent Cost PerEquivalent Cost PerEquivalentEquivalent UnitAllocated Equivalent UnitAllocated Equivalent UnitAllocatedLand Use [1] Unit [2] Factor [3] Cost [4], [7] Unit [2] Factor [5] Cost [4], [7] Unit [2] Factor [6] Cost [4], [7](1) Single-family - Typical (per DU)$2,039 1.000 $2,039 $1,707 1.000 $1,707 $7,145 1.000 $7,145(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA NA NA(3) Duplex (per DU) $2,039 0.857 $1,747 $1,707 0.857 $1,463 $7,145 0.595 $4,249(4) Townhome (per DU) $2,039 0.857 $1,747 $1,707 0.612 $1,045 $7,145 0.666 $4,755(5) Apartment (per DU) NA NA NA NA NA NA NA NA NA(6) School (per school) $2,039 46.429$94,646 $1,707 63.950 $109,173 $7,145 34.254 $244,760(7) Clubhouse (per clubhouse) $2,039 6.429$13,105 $1,707 9.404 $16,055 $7,145 20.392 $145,710(8) Commercial (per parcel) NA NA NA NA NA NA NA NA NA[1] Land uses represent the Dwelling Units and other property within Central Grande Reserve only.[2] From Table 8.[3] From Table 3.[4] Cost per equivalent unit multiiplied by equivalent unit factor.[5] From Table 4. [6] From Table 5. [7] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 22 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 b. NEIGHBORHOOD IMPROVEMENTS The costs for each neighborhood are grouped with other neighborhoods comprised of the same land use. Each neighborhood within the Grande Reserve Subdivision contains a single land use. Then, these costs are simply allocated on a Dwelling Unit basis because the land uses are sufficiently uniform that the public facilities usage factors do not vary within land use type. An estimate of probable costs for each neighborhood has been prepared by the developer's engineer, a summary of which is attached hereto as Exhibit A. The aggregated neighborhood costs by land use type are shown for SSA No. 2004-104 in Table 10 on the following page. TABLE 10SSA No. 2004-104CENTRAL GRANDE RESERVENEIGHBORHOOD IMPROVEMENTSCENTRAL GRANDE RESERVE - ALLOCATED COST BY LAND USESewer and Water Improvements Road Improvements Storm Sewer ImprovementsDwellingAllocated DwellingAllocated DwellingAllocatedLand Use [1] Total [2] Units [3] Cost [4], [5] Total [2] Units [3] Cost [4], [5] Total [2] Units [3] Cost [4], [5](1) Single-family - Typical (per DU) $5,061,000 723 $7,000 $3,742,053 723 $5,176 $2,530,500 723 $3,500(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA NA NA(3) Duplex (per DU) $1,030,400 224 $4,600 $756,000 224 $3,375 $358,400 224 $1,600(4) Townhome (per DU) $1,311,200 298 $4,400 $752,450 298 $2,525 $417,200 298 $1,400(5) Apartment (per DU) NA NA NA NA NA NA NA NA NA[1] Land uses represent the Dwelling Unit and other property within Central Grande Reserve only. [2] Exhibit A.[3] From Table 3.[4] Total cost divided by number of dwelling units.[5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 24 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Aggregating the allocated costs in the preceding tables results in the total allocated costs by land use shown in Table 11 on the following page. TABLE 11 SSA No. 2004-104 CENTRAL GRANDE RESERVE CENTRAL GRANDE RESERVE - TOTAL ALLOCATED COST BY LAND USE Land Use [1] Total Community Neighborhood (1) Single-family - Typical (per DU) $26,806 $11,131 $15,676 (2) Single-family - Age Targeted (per DU) NA NA NA (3) Duplex (per DU) $17,239 $7,664 $9,575 (4) Townhome (per DU) $16,078 $7,753 $8,325 (5) Apartment (per DU) NA NA NA (6) School (per school) $459,699 $459,699 $0 (7) Clubhouse (per clubhouse) $176,410 $176,410 $0 [1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only. Special Tax Roll and Report Page 26 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 4. SSA FUNDED COSTS The Eligible Improvements anticipated to be funded by SSA No. 2004- 104 including proceeds from the Second Series are shown in Table 12 on the following page. Note, with respect to SSA No. 2004-104, the developer will privately finance all of the improvements allocated to the School Property and the Clubhouse Property. Therefore, these properties are exempt from the Maximum Parcel Special Tax. TABLE 12SSA No. 2004-104CENTRAL GRANDE RESERVECOSTS FUNDED BY BONDSBY DEVELOPMENT AREA AND LAND USESSA No. 2004-104 CENTRAL GRANDE RESERVE FUNDED COSTSNORTH GRANDE RESERVE CENTRAL GRANDE RESERVE SOUTH GRANDE RESERVELand Use Total Community Neighborhood Total Community Neighborhood Total Community Neighborhood(1) Single-family Property (per DU) NA NA NA $18,641 $8,463 $10,178 NA NA NA(2) Duplex Property (per DU) NA NA NA $15,248 $5,975 $9,273 NA NA NA(3) Townhome Property (per DU) NA NA NA $12,880 $5,999 $6,882 NA NA NA(4) School Property (per school) NA NA NA $0 $0 $0 NA NA NA(5) Clubhouse Property (per clubhouse) NA NA NA $0 $0 $0 NA NA NA Special Tax Roll and Report Page 28 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2004-104, using the preceding methodology, is uniform for each land use and (ii) such allocation results in the same ratio of funded Eligible Improvements among the land use types, as shown in Section VII below. VI. BOND ASSUMPTIONS Total authorized bonded indebtedness is $35,000,000. It is anticipated that the Eligible Improvements will be financed through the issuance of two series of bonds. Bonds in the approximate amount of $13,200,000 and $16,700,000 are anticipated to be issued in November 2004 and January 2007, respectively. Issuance costs are estimated to be approximately five percent (5.0%) of the principal amount of the bonds. Each bond issue is estimated to include a reserve fund equal to approximately ten percent (10.0%) of the original principal amount of the bonds and approximately twenty-eight months of capitalized interest. The term of the bonds is expected to range from 28 to 30 years. Annual debt service payments will increase approximately 1.5% annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization (i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. The actual bonded indebtedness and consequently the amount of public improvements funded by SSA No. 2004-104 may increase or decrease depending on these variables. VII. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, no Eligible Improvements for the School Property and the Clubhouse Property will be financed by SSA No. 2004-104. Therefore, these properties will not be subject to the Maximum Parcel Special Tax. The discussion that follows applies only to the remaining Residential Property. Special Tax Roll and Report Page 29 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 A. EQUIVALENT UNITS When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the Eligible Improvement costs funded for such land uses and (ii) the associated Maximum Parcel Special Taxes required to pay debt service on the Bonds. In order to measure the relative difference in funded public improvement costs for each land use type, equivalent unit factors have been calculated for the Eligible Improvements to be funded by SSA No. 2004-104. Single-family Dwelling Units are deemed the typical residential unit and are assigned an equivalent unit factor of 1.00. The equivalent unit factors for other land use types are computed as the ratio of the funded Eligible Improvements for such land use type to the funded Eligible Improvements for a single-family Dwelling Unit. Equivalent unit calculations are shown in Table 13 on the following page. TABLE 13 SSA No. 2004-104 CENTRAL GRANDE RESERVE CENTRAL GRANDE RESERVE - EQUIVALENT UNITS FOR FUNDED COSTS BY LAND USE Equivalent Total Funded Unit Dwelling Equivalent Land Use Costs Factor Units Units (1) Single-family Property (per DU) $18,641 1.000 723 723.000 (2) Duplex Property (per DU) $15,248 0.818 224 183.232 (3) Townhome Property (per DU) $12,880 0.691 298 205.907 (4) School Property (per school) $0 0.000 NA 0.000 (5) Clubhouse Property (per clubhouse) $0 0.000 NA 0.000 Grand Total 1,245 1,112.139 Special Tax Roll and Report Page 31 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 B. MAXIMUM PARCEL SPECIAL TAX CALCULATION The Maximum Parcel Special Tax is derived from the required Maximum Parcel Special Taxes for SSA No. 2004-104, which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) a contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The Maximum Parcel Special Tax is computed in two steps. First, the Maximum Parcel Special Tax per equivalent unit is calculated. Then, that amount is multiplied by the applicable equivalent unit factor for each land use type. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section V, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the special services render to each Parcel within SSA No. 2004-104 as required pursuant to the Act. These calculations are shown in Tables 14 and 15 on the following page. TABLE 14 SSA No. 2004-104 CENTRAL GRANDE RESERVE MAXIMUM PARCEL SPECIAL TAX PER EQUIVALENT UNIT CALENDAR YEAR 2005 Maximum Required Parcel Maximum Special Tax Parcel Total Per Special Equivalent Equivalent Development Area Taxes Units Unit [1] Central Grande Reserve $2,334,285 1,112.139 $2,099 [1] Maximum Parcel Special Taxes divided by total equivalent units. TABLE 15 SSA No. 2004-106 CENTRAL GRANDE RESERVE MAXIMUM PARCEL SPECIAL TAX CALENDAR YEAR 2005 Central Grande Reserve Maximum Parcel Special Tax Maximum Per Equivalent Parcel Equivalent Unit Special Land Use Unit Factor Tax [1] (1) Single-family Property (per DU) $2,099 1.000 $2,099.00 (2) Duplex Property (per DU) $2,099 0.818 $1,717.00 (3) Townhome Property (per DU) $2,099 0.691 $1,450.00 (4) School Property (per school) NA NA NA (5) Clubhouse Property (per clubhouse) NA NA NA [1] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 33 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 C. ESCALATION The Maximum Parcel Special Tax that has been levied in each subsequent Calendar Year escalates one and one-half percent (1.50%) annually, rounded to the nearest dollar, with such escalation commencing in Calendar Year 2006. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%) which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax extended may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. APPLICATION Prior to the recordation of a Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of expected single-family, duplex, or townhome Dwelling Units for such Parcel by the applicable Maximum Parcel Special Tax. For each Calendar Year for which the Maximum Parcel Special Tax has been levied, the expected number of single- family, duplex, or townhome Dwelling Units shall be based on the most recent Concept Plan or Preliminary Plat in effect as of September 30 of that year. Subsequent to the recordation of the Final Plat but prior to the initial sale of each Dwelling Unit, the Maximum Parcel Special Tax for a lot of Residential Property shall be calculated by multiplying the Maximum Parcel Special Tax per Dwelling Unit by the applicable Maximum Parcel Special Tax determined pursuant to Table 15, as increased in accordance with Section VI.C above by the number of anticipated Dwelling Units to be constructed on such lot. (e.g., for a single-family lot, one Dwelling Unit is anticipated.) E. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2032 (to be collected in Calendar Year 2033). F. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. G. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit C attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with Special Tax Roll and Report Page 34 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which the such amount shall be valid. H. MANDATORY PREPAYMENT If at any time the Administrator determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Concept Plan, Preliminary Plat, Final Plat, or other event which reduces the anticipated number of Dwelling Units as shown in Section B of Exhibit C, attached hereto, then a Mandatory Special Tax Prepayment shall be calculated. As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. VIII. ABATEMENT METHODOLOGY AND COLLECTION A. ABATEMENT METHODOLOGY On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2005 and for each following Calendar Year, the City or its designee shall calculate the Special Tax Requirement. 1. Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Requirement will be funded only by the Maximum Parcel Special Taxes applicable to the First Series Property. The Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated each year to the extent the amounts so authorized exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel of First Series Property shall be abated in equal percentages until the Special Taxes remaining equal the Special Tax Requirement. The Maximum Parcel Special Tax applicable to Second Series Property shall be abated in full. 2. Subsequent to the Issuance of the Second Series Subsequent to the issuance of the Second Series, the Special Tax Requirement will be funded by the Maximum Parcel Special Taxes applicable to both the First Series Property and the Second Series Special Tax Roll and Report Page 35 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Property. The Maximum Parcel Special Tax authorized by the ordinance providing for the issuance of the First Series and Second Series shall be abated each year to the extent the amounts so authorized exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Taxes remaining equal the Special Tax Requirement. Notwithstanding the above, if the Administrator determines there are sufficient moneys available pursuant to the Bond Indenture (i.e. capitalized interest) to pay the debt service on the Second Series for the bond year next following the calculation of the Special Tax Requirement, the Maximum Parcel Special Tax applicable to the Second Series Property shall be abated in full and the Maximum Parcel Special Tax for the First Series Property shall be abated pursuant to Section VIII.A.1 above. B. COLLECTION PROCESS The Special Tax shall be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Maximum Parcel Special Tax levied against any Parcel. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2004-104. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes. The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Administrator not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Administrator shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Administrator determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax. The decision of the Administrator regarding any error in respect to the Special Tax shall be final. Special Tax Roll and Report Page 36 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 IX. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2004-104 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\Clients2\Yorkville\Grande Reserve\SSA Report\Central SSA\Central Fixed SSA Report 5.doc EXHIBIT A COST ESTIMATE SUMMARY FOR THE CENTRAL GRANDE RESERVE PROJECT EXHIBIT A SSA No. 2004-104 CENTRAL GRANDE RESERVE BREAKDOWN OF COST ESTIMATE FOR CENTRAL GRANDE RESERVE NBH 6 - 7 NBH 8 NBH 9 - 16 SCHOOL CLUBHOUSE IMPROVEMENTS TOTAL THM DUP SFH PROPERTY PROPERTY MASTER PLANNED IMPROVEMENTS ROADS BRISTOL $355,757 $55,448 $58,322 $219,696 $19,432 $2,858 KENNEDY $1,140,262 $177,721 $186,933 $704,165 $62,284 $9,159 MILL $614,902 $95,838 $100,806 $379,731 $33,587 $4,939 GALENA $304,353 $47,436 $49,895 $187,952 $16,625 $2,445 STATE ROUTE 34 $381,056 $59,391 $62,470 $235,320 $20,814 $3,061 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL MASTER PLANNED ROAD $2,796,330 $435,835 $458,427 $1,726,864 $152,742 $22,462 WATER WATER TOWER $896,570 $187,209 $140,720 $529,901 $34,028 $4,712 TWO WELLS $686,357 $143,315 $107,727 $405,658 $26,050 $3,607 WELL HOUSE & TREATMENT $1,650,803 $344,696 $259,101 $975,676 $62,655 $8,675 GALENA ROAD WATERMAIN $326,716 $68,220 $51,280 $193,099 $12,400 $1,717 STATE ROUTE 34 WATERMAIN $253,268 $52,884 $39,752 $149,689 $9,613 $1,331 WATERMAIN BETWEEN WELLS $227,941 $47,595 $35,776 $134,720 $8,651 $1,198 ENGINEERING AND SURVEY TESTING $455,883 $95,191 $71,553 $269,441 $17,303 $2,396 LESS ESTIMATED RECAPTURE ($46,387) $0 $0 $0 ($40,746) ($5,642) -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL MASTER PLANNED WATER $4,451,150 $939,110 $705,908 $2,658,185 $129,954 $17,994 COMMUNITY IMPROVEMENTS SANITARY SEWER ROAD ASSOCIATED $1,734,908 $362,258 $272,301 $1,025,384 $65,847 $9,117 LIFT STATION $361,500 $75,483 $56,739 $213,658 $13,720 $1,900 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY SEWER $2,096,408 $437,741 $329,040 $1,239,042 $79,567 $11,017 WATER ROAD ASSOCIATED $397,304 $82,959 $62,359 $234,819 $15,079 $2,088 GALENA WATER MAIN $146,491 $30,588 $22,992 $86,581 $5,560 $770 STATE ROUTE 34 WATER MAIN $146,491 $30,588 $22,992 $86,581 $5,560 $770 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY WATER $690,286 $144,135 $108,343 $407,981 $26,199 $3,628 STORM SEWER ROAD ASSOCIATED $1,111,399 $198,736 $133,461 $724,497 $34,282 $20,423 STORM SEWER MAIN $361,498 $64,642 $43,410 $235,653 $11,151 $6,643 STORM WATER DETENTION (EARTHWORK) $3,925,070 $701,865 $471,336 $2,558,670 $121,072 $72,127 STORM WATER MANAGEMENT $2,527,500 $451,957 $303,511 $1,647,624 $77,963 $46,446 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY STORM SEWER $7,925,468 $1,417,199 $951,717 $5,166,444 $244,468 $145,639 ROADS COLLECTOR ROADS $1,400,003 $218,204 $229,515 $864,567 $76,472 $11,246 EARTHWORK $142,772 $22,252 $23,406 $88,168 $7,799 $1,147 RIGHT OF WAY $455,914 $71,059 $74,742 $281,548 $24,903 $3,662 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY ROADS $1,998,689 $311,515 $327,662 $1,234,284 $109,173 $16,055 PARKS $1,391,481 $303,670 $228,262 $859,549 $0 $0 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY PARKS $1,391,481 $303,670 $228,262 $859,549 $0 $0 NEIGHBORHOOD IMPROVEMENTS SANITARY SEWER $3,701,300 $655,600 $515,200 $2,530,500 $0 $0 WATER $3,701,300 $655,600 $515,200 $2,530,500 $0 $0 STORM SEWER $3,306,100 $417,200 $358,400 $2,530,500 $0 $0 ROADS $5,250,503 $752,450 $756,000 $3,742,053 $0 $0 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL NEIGHBORHOOD IMPROVEMENTS $15,959,203 $2,480,850 $2,144,800 $11,333,553 $0 $0 SOFT COSTS CONSTRUCTION MANAGEMENT $737,341 $125,779 $103,741 $488,946 $15,023 $3,852 PRELIMINARY ENGINEERING $60,860 $10,382 $8,563 $40,358 $1,240 $318 FINAL ENGINEERING $529,382 $89,303 $100,382 $334,856 $4,110 $731 VILLAGE ENGINEER REVIEW FEES $327,717 $55,903 $46,109 $217,316 $6,677 $1,712 OTHER PERMIT FEES $141,163 $24,080 $19,861 $93,608 $2,876 $738 TORNADO SIREN $38,785 $8,464 $6,362 $23,959 $0 $0 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL SOFT COSTS $1,835,249 $313,911 $285,018 $1,199,042 $29,926 $7,351 GRAND TOTAL COSTS $39,144,264 $6,783,967 $5,539,178 $25,824,944 $772,030 $224,145 NUMBER OF UNITS 1,245 298 224 723 NA NA EXHIBIT B SPECIAL TAX ROLL Levied Maximum Parcel SpecialCalendar Tax Per Dwelling Unit [1]YearSFDUPTHM2005 $2,099.00 $1,717.00 $1,450.002006 $2,130.00 $1,743.00 $1,472.002007 $2,162.00 $1,769.00 $1,494.002008 $2,194.00 $1,796.00 $1,516.002009 $2,227.00 $1,823.00 $1,539.002010 $2,260.00 $1,850.00 $1,562.002011 $2,294.00 $1,878.00 $1,585.002012 $2,328.00 $1,906.00 $1,609.002013 $2,363.00 $1,935.00 $1,633.002014 $2,398.00 $1,964.00 $1,657.002015 $2,434.00 $1,993.00 $1,682.002016 $2,471.00 $2,023.00 $1,707.002017 $2,508.00 $2,053.00 $1,733.002018 $2,546.00 $2,084.00 $1,759.002019 $2,584.00 $2,115.00 $1,785.002020 $2,623.00 $2,147.00 $1,812.002021 $2,662.00 $2,179.00 $1,839.002022 $2,702.00 $2,212.00 $1,867.002023 $2,743.00 $2,245.00 $1,895.002024 $2,784.00 $2,279.00 $1,923.002025 $2,826.00 $2,313.00 $1,952.002026 $2,868.00 $2,348.00 $1,981.002027 $2,868.00 $2,348.00 $2,011.002028 $2,955.00 $2,419.00 $2,011.002029 $2,999.00 $2,455.00 $2,072.002030 $3,044.00 $2,492.00 $2,103.002031 $3,090.00 $2,529.00 $2,135.002032 $3,136.00 $2,567.00 $2,167.00[1] SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. UNITED CITY OF YORKVILLESSA No. 2004-104CENTRAL GRANDE RESERVESPECIAL TAX ROLLCALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032Permanent Index Number02-11-300-005 02-11-400-005 02-14-100-007SFH DUP THM SFH DUP THM SFH DUP THM0 0 0 0 26 0 238 0 156$0 $0 $0 $0 $44,642 $0 $499,562 $0 $226,200$0 $0 $0 $0 $45,318 $0 $506,940 $0 $229,632$0 $0 $0 $0 $45,994 $0 $514,556 $0 $233,064$0 $0 $0 $0 $46,696 $0 $522,172 $0 $236,496$0 $0 $0 $0 $47,398 $0 $530,026 $0 $240,084$0 $0 $0 $0 $48,100 $0 $537,880 $0 $243,672$0 $0 $0 $0 $48,828 $0 $545,972 $0 $247,260$0 $0 $0 $0 $49,556 $0 $554,064 $0 $251,004$0 $0 $0 $0 $50,310 $0 $562,394 $0 $254,748$0 $0 $0 $0 $51,064 $0 $570,724 $0 $258,492$0 $0 $0 $0 $51,818 $0 $579,292 $0 $262,392$0 $0 $0 $0 $52,598 $0 $588,098 $0 $266,292$0 $0 $0 $0 $53,378 $0 $596,904 $0 $270,348$0 $0 $0 $0 $54,184 $0 $605,948 $0 $274,404$0 $0 $0 $0 $54,990 $0 $614,992 $0 $278,460$0 $0 $0 $0 $55,822 $0 $624,274 $0 $282,672$0 $0 $0 $0 $56,654 $0 $633,556 $0 $286,884$0 $0 $0 $0 $57,512 $0 $643,076 $0 $291,252$0 $0 $0 $0 $58,370 $0 $652,834 $0 $295,620$0 $0 $0 $0 $59,254 $0 $662,592 $0 $299,988$0 $0 $0 $0 $60,138 $0 $672,588 $0 $304,512$0 $0 $0 $0 $61,048 $0 $682,584 $0 $309,036$0 $0 $0 $0 $61,048 $0 $682,584 $0 $313,716$0 $0 $0 $0 $62,894 $0 $703,290 $0 $313,716$0 $0 $0 $0 $63,830 $0 $713,762 $0 $323,232$0 $0 $0 $0 $64,792 $0 $724,472 $0 $328,068$0 $0 $0 $0 $65,754 $0 $735,420 $0 $333,060$0 $0 $0 $0 $66,742 $0 $746,368 $0 $338,052 Levied Maximum Parcel SpecialCalendar Tax Per Dwelling Unit [1]YearSFDUPTHM2005 $2,099.00 $1,717.00 $1,450.002006 $2,130.00 $1,743.00 $1,472.002007 $2,162.00 $1,769.00 $1,494.002008 $2,194.00 $1,796.00 $1,516.002009 $2,227.00 $1,823.00 $1,539.002010 $2,260.00 $1,850.00 $1,562.002011 $2,294.00 $1,878.00 $1,585.002012 $2,328.00 $1,906.00 $1,609.002013 $2,363.00 $1,935.00 $1,633.002014 $2,398.00 $1,964.00 $1,657.002015 $2,434.00 $1,993.00 $1,682.002016 $2,471.00 $2,023.00 $1,707.002017 $2,508.00 $2,053.00 $1,733.002018 $2,546.00 $2,084.00 $1,759.002019 $2,584.00 $2,115.00 $1,785.002020 $2,623.00 $2,147.00 $1,812.002021 $2,662.00 $2,179.00 $1,839.002022 $2,702.00 $2,212.00 $1,867.002023 $2,743.00 $2,245.00 $1,895.002024 $2,784.00 $2,279.00 $1,923.002025 $2,826.00 $2,313.00 $1,952.002026 $2,868.00 $2,348.00 $1,981.002027 $2,868.00 $2,348.00 $2,011.002028 $2,955.00 $2,419.00 $2,011.002029 $2,999.00 $2,455.00 $2,072.002030 $3,044.00 $2,492.00 $2,103.002031 $3,090.00 $2,529.00 $2,135.002032 $3,136.00 $2,567.00 $2,167.00[1] SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. UNITED CITY OF YORKVILLESSA No. 2004-104CENTRAL GRANDE RESERVESPECIAL TAX ROLLCALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032Permanent Index Number02-14-100-009 02-14-201-001 02-14-352-001SFH DUP THM SFH DUP THM SFH DUP THM173 0 0 35 198 142 67 0 0$363,127 $0 $0 $73,465 $339,966 $205,900 $140,633 $0 $0$368,490 $0 $0 $74,550 $345,114 $209,024 $142,710 $0 $0$374,026 $0 $0 $75,670 $350,262 $212,148 $144,854 $0 $0$379,562 $0 $0 $76,790 $355,608 $215,272 $146,998 $0 $0$385,271 $0 $0 $77,945 $360,954 $218,538 $149,209 $0 $0$390,980 $0 $0 $79,100 $366,300 $221,804 $151,420 $0 $0$396,862 $0 $0 $80,290 $371,844 $225,070 $153,698 $0 $0$402,744 $0 $0 $81,480 $377,388 $228,478 $155,976 $0 $0$408,799 $0 $0 $82,705 $383,130 $231,886 $158,321 $0 $0$414,854 $0 $0 $83,930 $388,872 $235,294 $160,666 $0 $0$421,082 $0 $0 $85,190 $394,614 $238,844 $163,078 $0 $0$427,483 $0 $0 $86,485 $400,554 $242,394 $165,557 $0 $0$433,884 $0 $0 $87,780 $406,494 $246,086 $168,036 $0 $0$440,458 $0 $0 $89,110 $412,632 $249,778 $170,582 $0 $0$447,032 $0 $0 $90,440 $418,770 $253,470 $173,128 $0 $0$453,779 $0 $0 $91,805 $425,106 $257,304 $175,741 $0 $0$460,526 $0 $0 $93,170 $431,442 $261,138 $178,354 $0 $0$467,446 $0 $0 $94,570 $437,976 $265,114 $181,034 $0 $0$474,539 $0 $0 $96,005 $444,510 $269,090 $183,781 $0 $0$481,632 $0 $0 $97,440 $451,242 $273,066 $186,528 $0 $0$488,898 $0 $0 $98,910 $457,974 $277,184 $189,342 $0 $0$496,164 $0 $0 $100,380 $464,904 $281,302 $192,156 $0 $0$496,164 $0 $0 $100,380 $464,904 $285,562 $192,156 $0 $0$511,215 $0 $0 $103,425 $478,962 $285,562 $197,985 $0 $0$518,827 $0 $0 $104,965 $486,090 $294,224 $200,933 $0 $0$526,612 $0 $0 $106,540 $493,416 $298,626 $203,948 $0 $0$534,570 $0 $0 $108,150 $500,742 $303,170 $207,030 $0 $0$542,528 $0 $0 $109,760 $508,266 $307,714 $210,112 $0 $0 Levied Maximum Parcel SpecialCalendar Tax Per Dwelling Unit [1]YearSFDUPTHM2005 $2,099.00 $1,717.00 $1,450.002006 $2,130.00 $1,743.00 $1,472.002007 $2,162.00 $1,769.00 $1,494.002008 $2,194.00 $1,796.00 $1,516.002009 $2,227.00 $1,823.00 $1,539.002010 $2,260.00 $1,850.00 $1,562.002011 $2,294.00 $1,878.00 $1,585.002012 $2,328.00 $1,906.00 $1,609.002013 $2,363.00 $1,935.00 $1,633.002014 $2,398.00 $1,964.00 $1,657.002015 $2,434.00 $1,993.00 $1,682.002016 $2,471.00 $2,023.00 $1,707.002017 $2,508.00 $2,053.00 $1,733.002018 $2,546.00 $2,084.00 $1,759.002019 $2,584.00 $2,115.00 $1,785.002020 $2,623.00 $2,147.00 $1,812.002021 $2,662.00 $2,179.00 $1,839.002022 $2,702.00 $2,212.00 $1,867.002023 $2,743.00 $2,245.00 $1,895.002024 $2,784.00 $2,279.00 $1,923.002025 $2,826.00 $2,313.00 $1,952.002026 $2,868.00 $2,348.00 $1,981.002027 $2,868.00 $2,348.00 $2,011.002028 $2,955.00 $2,419.00 $2,011.002029 $2,999.00 $2,455.00 $2,072.002030 $3,044.00 $2,492.00 $2,103.002031 $3,090.00 $2,529.00 $2,135.002032 $3,136.00 $2,567.00 $2,167.00[1] SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. UNITED CITY OF YORKVILLESSA No. 2004-104CENTRAL GRANDE RESERVESPECIAL TAX ROLLCALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032Permanent Index Number02-15-477-001 02-23-126-001 02-23-201-001SFH DUP THM SFH DUP THM SFH DUP THM GRAND0 0 0 187 0 0 23 0 0 TOTAL$0 $0 $0 $392,513 $0 $0 $48,277 $0 $0 $2,334,285.00$0 $0 $0 $398,310 $0 $0 $48,990 $0 $0 $2,369,078.00$0 $0 $0 $404,294 $0 $0 $49,726 $0 $0 $2,404,594.00$0 $0 $0 $410,278 $0 $0 $50,462 $0 $0 $2,440,334.00$0 $0 $0 $416,449 $0 $0 $51,221 $0 $0 $2,477,095.00$0 $0 $0 $422,620 $0 $0 $51,980 $0 $0 $2,513,856.00$0 $0 $0 $428,978 $0 $0 $52,762 $0 $0 $2,551,564.00$0 $0 $0 $435,336 $0 $0 $53,544 $0 $0 $2,589,570.00$0 $0 $0 $441,881 $0 $0 $54,349 $0 $0 $2,628,523.00$0 $0 $0 $448,426 $0 $0 $55,154 $0 $0 $2,667,476.00$0 $0 $0 $455,158 $0 $0 $55,982 $0 $0 $2,707,450.00$0 $0 $0 $462,077 $0 $0 $56,833 $0 $0 $2,748,371.00$0 $0 $0 $468,996 $0 $0 $57,684 $0 $0 $2,789,590.00$0 $0 $0 $476,102 $0 $0 $58,558 $0 $0 $2,831,756.00$0 $0 $0 $483,208 $0 $0 $59,432 $0 $0 $2,873,922.00$0 $0 $0 $490,501 $0 $0 $60,329 $0 $0 $2,917,333.00$0 $0 $0 $497,794 $0 $0 $61,226 $0 $0 $2,960,744.00$0 $0 $0 $505,274 $0 $0 $62,146 $0 $0 $3,005,400.00$0 $0 $0 $512,941 $0 $0 $63,089 $0 $0 $3,050,779.00$0 $0 $0 $520,608 $0 $0 $64,032 $0 $0 $3,096,382.00$0 $0 $0 $528,462 $0 $0 $64,998 $0 $0 $3,143,006.00$0 $0 $0 $536,316 $0 $0 $65,964 $0 $0 $3,189,854.00$0 $0 $0 $536,316 $0 $0 $65,964 $0 $0 $3,198,794.00$0 $0 $0 $552,585 $0 $0 $67,965 $0 $0 $3,277,599.00$0 $0 $0 $560,813 $0 $0 $68,977 $0 $0 $3,335,653.00$0 $0 $0 $569,228 $0 $0 $70,012 $0 $0 $3,385,714.00$0 $0 $0 $577,830 $0 $0 $71,070 $0 $0 $3,436,796.00$0 $0 $0 $586,432 $0 $0 $72,128 $0 $0 $3,488,102.00 EXHIBIT C PREPAYMENT OF MAXIMUM PARCEL SPECIAL TAX C-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-104 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit C shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VII.G of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Special Tax Bond Prepayment Prior to the Issuance of any Bonds The Special Tax Bond Prepayment for Residential Property prior to the issuance of any Bonds shall equal the amounts shown in Table A-1 below, subject to changes as described in Section V.D of the Report. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family, duplex, or townhome Dwelling Units for such Parcel as shown on the applicable approved Concept Plan, Preliminary Plat, or Final Plat whichever is the most recent by the corresponding prepayment amount per Dwelling Unit for the corresponding land use. TABLE A-1 SSA NO. 2004-104 CENTRAL GRANDE RESERVE Land Use Special Tax Bond Prepayment per Dwelling Unit Single-family Property $18,641 / DU Duplex Property $15,248 / DU Townhome Property $12,880 / DU 2. First Series Property Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Bond Prepayment for a Parcel of First Series Property means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, (4) Fees and (b) minus the Reserve Fund Credit where the terms "Principal," "Premium," "Defeasance," "Fees," and "Reserve Fund Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and C-2 equals the quotient derived by dividing (a) the then current Calendar Year Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Calendar Year Maximum Parcel Special Taxes for First Series Property, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) of First Series Property that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less any Special Tax heretofore paid and which has not been or will not be used for the Special Tax Requirement. "Fees" equal the expenses of SSA No. 2004-104 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the balance in the Reserve Fund (as defined in the Bond Indenture) multiplied by the quotient used to calculate Principal. Reserve Fund earnings to be applied toward the Special Tax Requirement shall not be considered when computing the Reserve Fund Credit. 3. Second Series Property Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Bond Prepayment amount for a Parcel of Second Series Property shall be calculated pursuant to the preceding Section A.1. 4. After the Issuance of the Second Series After the issuance of the Second Series, the Special Tax Bond Prepayment amount for a Parcel of First Series Property or Second Series Property shall be calculated pursuant to the preceding Section A.2 substituting the Maximum Parcel Special Taxes for SSA No. 2004-104 for the Maximum Parcel Special Taxes for First Series Property when computing Principal. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the appropriate preceding prepayment section substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing C-3 Principal, as applicable. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. B. MANDATORY PREPAYMENT 1. Mandatory Special Tax Prepayment Calculation Prior to the Issuance of the Second Series Pursuant to Section VII.H of the Report, the Maximum Parcel Special Tax must be prepaid if at any time prior to the issuance of the Second Series the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units as shown in Table B-1 below for First Series Property. TABLE B-1 SSA NO. 2004-104 CENTRAL GRANDE RESERVE PROJECTED DWELLING UNITS FIRST SERIES PROPERTY Land Use Dwelling Units Single-family Property 490 Duplex Property 0 Townhome Property 0 The Mandatory Special Tax Prepayment amount for First Series Property will be calculated using the prepayment formula described in Section A.2 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. The Mandatory Special Tax Prepayment does not apply to Second Series Property prior to the issuance of the Second Series. 2. Mandatory Special Tax Prepayment Calculation Subsequent to the Issuance of the Second Series Subsequent to the issuance of the Second Series, if at any time the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units as shown in Table B-2 on the following page for Residential Property, as may be amended per Section B.3 below, then a Mandatory Special Tax Prepayment shall be calculated. C-4 TABLE B-2 SSA NO. 2004-104 CENTRAL GRANDE RESERVE PROJECTED DWELLING UNITS SSA NO. 2004-104 (FIRST SERIES PROPERTY AND SECOND SERIES PROPERTY) Land Use Dwelling Units Single-family Property 723 Duplex Property 224 Townhome Property 298 The Mandatory Special Tax Prepayment amount will be calculated using the prepayment formula described in Section A.4 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. 3. Changes to Projected Number of Dwelling Units Prior to the Issuance of the Second Series The projected number of Dwelling Units for SSA No. 2004-104 as shown in Table B-2 above may be modified provided any such changes to the projected number of Dwelling Units is submitted to and approved by the Administrator prior to the issuance of the Second Series. Notwithstanding the above, the amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. The Mandatory Special Tax Prepayment shall be levied and collected pursuant to Section VII.H and Section VIII.B of the Report. The sum of the amounts calculated in Section A and Section B above shall be paid to the City, deposited with the trustee, and used to redeem Bonds and/or pay for public improvements in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the Administrator shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. EXHIBIT D CONCEPT PLAN APPENDIX G United City of Yorkville SSA No. 2004-104 Administration Report (Levy Year 2023) 2023 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot Series 1 Single Family Property 02-14-353-001 $522.76SFD1 $2,220.24228$2,743.00 02-14-353-002 $522.76SFD1 $2,220.24229$2,743.00 02-14-353-003 $522.76SFD1 $2,220.24230$2,743.00 02-14-353-005 $522.76SFD1 $2,220.24232$2,743.00 02-14-353-007 $522.76SFD1 $2,220.24234$2,743.00 02-14-353-008 $522.76SFD1 $2,220.24235$2,743.00 02-14-353-009 $522.76SFD1 $2,220.24236$2,743.00 02-14-353-010 $522.76SFD1 $2,220.24237$2,743.00 02-14-353-011 $522.76SFD1 $2,220.24238$2,743.00 02-14-353-012 $522.76SFD1 $2,220.24239$2,743.00 02-14-353-018 $522.76SFD1 $2,220.24245$2,743.00 02-14-353-019 $522.76SFD1 $2,220.24246$2,743.00 02-14-353-020 $522.76SFD1 $2,220.24247$2,743.00 02-14-353-021 $522.76SFD1 $2,220.24248$2,743.00 02-14-353-022 $522.76SFD1 $2,220.24249$2,743.00 02-14-353-023 $522.76SFD1 $2,220.24250$2,743.00 02-14-353-024 $522.76SFD1 $2,220.24251$2,743.00 02-14-353-025 $522.76SFD1 $2,220.24252$2,743.00 02-14-353-026 $522.76SFD1 $2,220.24253$2,743.00 02-14-353-027 $522.76SFD1 $2,220.24254$2,743.00 02-14-353-028 $522.76SFD1 $2,220.24255$2,743.00 02-14-353-029 $522.76SFD1 $2,220.24256$2,743.00 02-14-353-030 $522.76SFD1 $2,220.24257$2,743.00 02-14-353-031 $522.76SFD1 $2,220.24258$2,743.00 02-14-353-032 $522.76SFD1 $2,220.24259$2,743.00 02-14-354-001 $522.76SFD1 $2,220.24272$2,743.00 02-14-354-002 $522.76SFD1 $2,220.24271$2,743.00 02-14-354-003 $522.76SFD1 $2,220.24270$2,743.00 02-14-354-004 $522.76SFD1 $2,220.24269$2,743.00 02-14-354-005 $522.76SFD1 $2,220.24268$2,743.00 02-14-354-006 $522.76SFD1 $2,220.24267$2,743.00 02-14-354-007 $522.76SFD1 $2,220.24266$2,743.00 02-14-354-008 $522.76SFD1 $2,220.24265$2,743.00 02-14-354-009 $522.76SFD1 $2,220.24264$2,743.00 02-14-354-010 $522.76SFD1 $2,220.24263$2,743.00 02-14-354-011 $522.76SFD1 $2,220.24262$2,743.00 02-14-354-012 $522.76SFD1 $2,220.24261$2,743.00 02-14-354-013 $522.76SFD1 $2,220.24302$2,743.00 02-14-354-014 $522.76SFD1 $2,220.24301$2,743.00 02-14-354-015 $522.76SFD1 $2,220.24300$2,743.00 02-14-354-017 $522.76SFD1 $2,220.24 298 $2,743.00 02-14-354-018 $522.76SFD1 $2,220.24297$2,743.00 02-14-354-019 $522.76SFD1 $2,220.24296$2,743.00 02-14-354-020 $522.76SFD1 $2,220.24295$2,743.00 02-14-354-021 $522.76SFD1 $2,220.24294$2,743.00 02-14-355-001 $522.76SFD1 $2,220.24283$2,743.00 11/20/23 9:00AM Page 1 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-355-002 $522.76SFD 1 $2,220.24282 $2,743.00 02-14-355-003 $522.76SFD 1 $2,220.24281 $2,743.00 02-14-355-004 $522.76SFD 1 $2,220.24280 $2,743.00 02-14-357-001 $522.76SFD 1 $2,220.24330 $2,743.00 02-14-358-001 $522.76SFD 1 $2,220.24313 $2,743.00 02-14-358-002 $522.76SFD 1 $2,220.24312 $2,743.00 02-14-358-003 $522.76SFD 1 $2,220.24311 $2,743.00 02-14-375-002 $522.76SFD 1 $2,220.24489 $2,743.00 02-14-375-003 $522.76SFD 1 $2,220.24488 $2,743.00 02-14-375-004 $522.76SFD 1 $2,220.24487 $2,743.00 02-14-375-005 $522.76SFD 1 $2,220.24486 $2,743.00 02-14-375-006 $522.76SFD 1 $2,220.24485 $2,743.00 02-14-375-007 $522.76SFD 1 $2,220.24484 $2,743.00 02-14-376-001 $522.76SFD 1 $2,220.24466 $2,743.00 02-14-376-007 $522.76SFD 1 $2,220.24472 $2,743.00 02-14-376-008 $522.76SFD 1 $2,220.24473 $2,743.00 02-14-376-009 $522.76SFD 1 $2,220.24474 $2,743.00 02-14-376-015 $522.76SFD 1 $2,220.24480 $2,743.00 02-14-376-016 $522.76SFD 1 $2,220.24481 $2,743.00 02-14-376-017 $522.76SFD 1 $2,220.24454 $2,743.00 02-14-376-018 $522.76SFD 1 $2,220.24455 $2,743.00 02-14-376-019 $522.76SFD 1 $2,220.24456 $2,743.00 02-14-376-020 $522.76SFD 1 $2,220.24457 $2,743.00 02-14-376-023 $522.76SFD 1 $2,220.24460 $2,743.00 02-14-376-024 $522.76SFD 1 $2,220.24461 $2,743.00 02-14-376-025 $522.76SFD 1 $2,220.24462 $2,743.00 02-14-376-026 $522.76SFD 1 $2,220.24463 $2,743.00 02-14-376-027 $522.76SFD 1 $2,220.24464 $2,743.00 02-14-376-028 $522.76SFD 1 $2,220.24465 $2,743.00 02-14-377-001 $522.76SFD 1 $2,220.24428 $2,743.00 02-14-377-002 $522.76SFD 1 $2,220.24429 $2,743.00 02-14-377-004 $522.76SFD 1 $2,220.24431 $2,743.00 02-14-377-005 $522.76SFD 1 $2,220.24432 $2,743.00 02-14-377-006 $522.76SFD 1 $2,220.24433 $2,743.00 02-14-377-007 $522.76SFD 1 $2,220.24434 $2,743.00 02-14-377-008 $522.76SFD 1 $2,220.24435 $2,743.00 02-14-377-009 $522.76SFD 1 $2,220.24436 $2,743.00 02-14-377-010 $522.76SFD 1 $2,220.24437 $2,743.00 02-14-377-011 $522.76SFD 1 $2,220.24438 $2,743.00 02-14-377-012 $522.76SFD 1 $2,220.24439 $2,743.00 02-14-377-013 $522.76SFD 1 $2,220.24440 $2,743.00 02-14-377-014 $522.76SFD 1 $2,220.24441 $2,743.00 02-14-377-016 $522.76SFD 1 $2,220.24443 $2,743.00 02-14-377-020 $522.76SFD 1 $2,220.24447 $2,743.00 02-14-377-021 $522.76SFD 1 $2,220.24448 $2,743.00 02-14-377-022 $522.76SFD 1 $2,220.24449 $2,743.00 02-14-377-023 $522.76SFD 1 $2,220.24450 $2,743.00 11/20/23 9:00AM Page 2 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-377-024 $522.76SFD 1 $2,220.24451 $2,743.00 02-14-402-004 $522.76SFD 1 $2,220.24390 $2,743.00 02-14-402-005 $522.76SFD 1 $2,220.24389 $2,743.00 02-14-402-007 $522.76SFD 1 $2,220.24387 $2,743.00 02-14-402-008 $522.76SFD 1 $2,220.24386 $2,743.00 02-14-402-009 $522.76SFD 1 $2,220.24385 $2,743.00 02-14-402-018 $522.76SFD 1 $2,220.24376 $2,743.00 02-14-403-006 $522.76SFD 1 $2,220.24399 $2,743.00 02-14-403-014 $522.76SFD 1 $2,220.24407 $2,743.00 02-14-403-015 $522.76SFD 1 $2,220.24408 $2,743.00 02-14-403-016 $522.76SFD 1 $2,220.24409 $2,743.00 02-14-403-017 $522.76SFD 1 $2,220.24410 $2,743.00 02-14-403-018 $522.76SFD 1 $2,220.24411 $2,743.00 02-14-403-019 $522.76SFD 1 $2,220.24412 $2,743.00 02-14-403-020 $522.76SFD 1 $2,220.24413 $2,743.00 02-14-403-021 $522.76SFD 1 $2,220.24414 $2,743.00 02-14-403-023 $522.76SFD 1 $2,220.24416 $2,743.00 02-14-403-024 $522.76SFD 1 $2,220.24417 $2,743.00 02-14-403-026 $522.76SFD 1 $2,220.24419 $2,743.00 02-14-404-002 $522.76SFD 1 $2,220.24345 $2,743.00 02-14-404-013 $522.76SFD 1 $2,220.24356 $2,743.00 02-14-404-014 $522.76SFD 1 $2,220.24357 $2,743.00 02-14-404-015 $522.76SFD 1 $2,220.24358 $2,743.00 02-14-404-016 $522.76SFD 1 $2,220.24359 $2,743.00 02-14-404-018 $522.76SFD 1 $2,220.24361 $2,743.00 02-14-404-019 $522.76SFD 1 $2,220.24362 $2,743.00 02-14-404-020 $522.76SFD 1 $2,220.24363 $2,743.00 02-14-404-021 $522.76SFD 1 $2,220.24364 $2,743.00 02-14-404-022 $522.76SFD 1 $2,220.24365 $2,743.00 02-14-404-023 $522.76SFD 1 $2,220.24366 $2,743.00 02-14-404-024 $522.76SFD 1 $2,220.24367 $2,743.00 02-14-404-025 $522.76SFD 1 $2,220.24368 $2,743.00 02-14-404-026 $522.76SFD 1 $2,220.24369 $2,743.00 02-14-404-028 $522.76SFD 1 $2,220.24371 $2,743.00 02-14-404-030 $522.76SFD 1 $2,220.24373 $2,743.00 02-14-404-031 $522.76SFD 1 $2,220.24374 $2,743.00 02-14-454-002 $522.76SFD 1 $2,220.2491 $2,743.00 02-14-454-003 $522.76SFD 1 $2,220.2492 $2,743.00 02-14-454-005 $522.76SFD 1 $2,220.2494 $2,743.00 02-14-454-008 $522.76SFD 1 $2,220.2497 $2,743.00 02-14-454-010 $522.76SFD 1 $2,220.2499 $2,743.00 02-14-454-011 $522.76SFD 1 $2,220.24100 $2,743.00 02-14-454-012 $522.76SFD 1 $2,220.24101 $2,743.00 02-14-454-013 $522.76SFD 1 $2,220.24102 $2,743.00 02-14-454-014 $522.76SFD 1 $2,220.24103 $2,743.00 02-14-455-001 $522.76SFD 1 $2,220.24168 $2,743.00 02-14-455-002 $522.76SFD 1 $2,220.24167 $2,743.00 11/20/23 9:00AM Page 3 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-455-003 $522.76SFD 1 $2,220.24166 $2,743.00 02-14-455-004 $522.76SFD 1 $2,220.24165 $2,743.00 02-14-455-005 $522.76SFD 1 $2,220.24164 $2,743.00 02-14-455-006 $522.76SFD 1 $2,220.24163 $2,743.00 02-14-455-007 $522.76SFD 1 $2,220.24162 $2,743.00 02-14-455-008 $522.76SFD 1 $2,220.24161 $2,743.00 02-14-455-009 $522.76SFD 1 $2,220.24160 $2,743.00 02-14-455-010 $522.76SFD 1 $2,220.24159 $2,743.00 02-14-455-011 $522.76SFD 1 $2,220.24158 $2,743.00 02-14-455-012 $522.76SFD 1 $2,220.24157 $2,743.00 02-14-455-013 $522.76SFD 1 $2,220.24156 $2,743.00 02-14-455-014 $522.76SFD 1 $2,220.24155 $2,743.00 02-14-455-015 $522.76SFD 1 $2,220.24177 $2,743.00 02-14-455-017 $522.76SFD 1 $2,220.24175 $2,743.00 02-14-455-018 $522.76SFD 1 $2,220.24174 $2,743.00 02-14-455-023 $522.76SFD 1 $2,220.24169 $2,743.00 02-14-456-001 $522.76SFD 1 $2,220.24154 $2,743.00 02-14-456-002 $522.76SFD 1 $2,220.24153 $2,743.00 02-14-457-001 $522.76SFD 1 $2,220.24147 $2,743.00 02-14-457-002 $522.76SFD 1 $2,220.24146 $2,743.00 02-14-457-003 $522.76SFD 1 $2,220.24145 $2,743.00 02-14-457-004 $522.76SFD 1 $2,220.24144 $2,743.00 02-14-457-005 $522.76SFD 1 $2,220.24143 $2,743.00 02-14-457-006 $522.76SFD 1 $2,220.24142 $2,743.00 02-14-457-007 $522.76SFD 1 $2,220.24141 $2,743.00 02-14-457-009 $522.76SFD 1 $2,220.24139 $2,743.00 02-14-457-010 $522.76SFD 1 $2,220.24138 $2,743.00 02-14-457-011 $522.76SFD 1 $2,220.24137 $2,743.00 02-14-457-012 $522.76SFD 1 $2,220.24136 $2,743.00 02-23-124-004 $522.76SFD 1 $2,220.2435 $2,743.00 02-23-124-005 $522.76SFD 1 $2,220.2434 $2,743.00 02-23-129-016 $522.76SFD 1 $2,220.2416 $2,743.00 02-23-129-017 $522.76SFD 1 $2,220.2417 $2,743.00 02-23-129-018 $522.76SFD 1 $2,220.2418 $2,743.00 02-23-129-019 $522.76SFD 1 $2,220.2419 $2,743.00 02-23-129-020 $522.76SFD 1 $2,220.2420 $2,743.00 02-23-129-022 $522.76SFD 1 $2,220.2422 $2,743.00 02-23-129-023 $522.76SFD 1 $2,220.2423 $2,743.00 02-23-129-024 $522.76SFD 1 $2,220.2424 $2,743.00 02-23-129-026 $522.76SFD 1 $2,220.2426 $2,743.00 02-23-129-028 $522.76SFD 1 $2,220.2428 $2,743.00 02-23-129-030 $522.76SFD 1 $2,220.2430 $2,743.00 02-23-130-001 $522.76SFD 1 $2,220.2463 $2,743.00 02-23-130-002 $522.76SFD 1 $2,220.2464 $2,743.00 02-23-130-004 $522.76SFD 1 $2,220.2466 $2,743.00 02-23-130-007 $522.76SFD 1 $2,220.2469 $2,743.00 02-23-130-008 $522.76SFD 1 $2,220.2470 $2,743.00 11/20/23 9:00AM Page 4 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-23-130-011 $522.76SFD 1 $2,220.2473 $2,743.00 02-23-130-012 $522.76SFD 1 $2,220.2474 $2,743.00 02-23-130-013 $522.76SFD 1 $2,220.2475 $2,743.00 02-23-130-014 $522.76SFD 1 $2,220.2476 $2,743.00 02-23-130-015 $522.76SFD 1 $2,220.2477 $2,743.00 02-23-201-002 $522.76SFD 1 $2,220.24135 $2,743.00 02-23-201-003 $522.76SFD 1 $2,220.24134 $2,743.00 02-23-201-004 $522.76SFD 1 $2,220.24133 $2,743.00 02-23-201-005 $522.76SFD 1 $2,220.24132 $2,743.00 02-23-201-007 $522.76SFD 1 $2,220.24130 $2,743.00 02-23-201-010 $522.76SFD 1 $2,220.24127 $2,743.00 02-23-201-011 $522.76SFD 1 $2,220.24126 $2,743.00 02-23-201-012 $522.76SFD 1 $2,220.24125 $2,743.00 02-23-201-013 $522.76SFD 1 $2,220.24124 $2,743.00 02-23-201-014 $522.76SFD 1 $2,220.24152 $2,743.00 02-23-201-015 $522.76SFD 1 $2,220.24151 $2,743.00 02-23-201-016 $522.76SFD 1 $2,220.24150 $2,743.00 02-23-201-017 $522.76SFD 1 $2,220.24149 $2,743.00 02-23-201-018 $522.76SFD 1 $2,220.24148 $2,743.00 02-23-203-005 $522.76SFD 1 $2,220.24114 $2,743.00 02-23-203-006 $522.76SFD 1 $2,220.24113 $2,743.00 02-23-203-007 $522.76SFD 1 $2,220.24112 $2,743.00 02-23-203-008 $522.76SFD 1 $2,220.24111 $2,743.00 02-23-203-009 $522.76SFD 1 $2,220.24110 $2,743.00 02-23-203-010 $522.76SFD 1 $2,220.24109 $2,743.00 02-23-203-011 $522.76SFD 1 $2,220.24108 $2,743.00 02-23-203-012 $522.76SFD 1 $2,220.24107 $2,743.00 02-23-203-013 $522.76SFD 1 $2,220.24106 $2,743.00 02-23-203-014 $522.76SFD 1 $2,220.24105 $2,743.00 02-23-203-015 $522.76SFD 1 $2,220.24104 $2,743.00 Subtotal $481,792.08217 $113,438.92$595,231.00 Single Family Property - Partial Prepayment (96.01%) 02-14-354-016 $2,654.40PREPAY96 1 $88.60299 $2,743.00 Subtotal $88.601 $2,654.40$2,743.00 Single Family Property - Partial Prepayment (34.31%) 02-23-129-002 $1,284.52PREPAY34 1 $1,458.482 $2,743.00 Subtotal $1,458.481 $1,284.52$2,743.00 Series 2 Single Family Property 02-14-170-001 $2,743.00SFD 1 $0.00501 $2,743.00 02-14-170-002 $2,743.00SFD 1 $0.00502 $2,743.00 02-14-170-003 $2,743.00SFD 1 $0.00503 $2,743.00 02-14-170-004 $2,743.00SFD 1 $0.00504 $2,743.00 02-14-170-005 $2,743.00SFD 1 $0.00505 $2,743.00 02-14-170-006 $2,743.00SFD 1 $0.00506 $2,743.00 02-14-170-007 $2,743.00SFD 1 $0.00507 $2,743.00 02-14-170-008 $2,743.00SFD 1 $0.00508 $2,743.00 11/20/23 9:00AM Page 5 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-170-009 $2,743.00SFD 1 $0.00509 $2,743.00 02-14-170-010 $2,743.00SFD 1 $0.00510 $2,743.00 02-14-170-011 $2,743.00SFD 1 $0.00511 $2,743.00 02-14-170-012 $2,743.00SFD 1 $0.00512 $2,743.00 02-14-170-013 $2,743.00SFD 1 $0.00513 $2,743.00 02-14-170-014 $2,743.00SFD 1 $0.00514 $2,743.00 02-14-171-001 $2,743.00SFD 1 $0.00500 $2,743.00 02-14-171-002 $2,743.00SFD 1 $0.00499 $2,743.00 02-14-171-003 $2,743.00SFD 1 $0.00498 $2,743.00 02-14-171-004 $2,743.00SFD 1 $0.00497 $2,743.00 02-14-171-005 $2,743.00SFD 1 $0.00496 $2,743.00 02-14-171-006 $2,743.00SFD 1 $0.00495 $2,743.00 02-14-171-007 $2,743.00SFD 1 $0.00494 $2,743.00 02-14-171-008 $2,743.00SFD 1 $0.00493 $2,743.00 02-14-171-009 $2,743.00SFD 1 $0.00492 $2,743.00 02-14-171-010 $2,743.00SFD 1 $0.00491 $2,743.00 02-14-172-001 $2,743.00SFD 1 $0.00588 $2,743.00 02-14-172-002 $2,743.00SFD 1 $0.00587 $2,743.00 02-14-172-003 $2,743.00SFD 1 $0.00586 $2,743.00 02-14-172-004 $2,743.00SFD 1 $0.00585 $2,743.00 02-14-172-005 $2,743.00SFD 1 $0.00584 $2,743.00 02-14-172-006 $2,743.00SFD 1 $0.00583 $2,743.00 02-14-173-001 $2,743.00SFD 1 $0.00573 $2,743.00 02-14-173-002 $2,743.00SFD 1 $0.00574 $2,743.00 02-14-173-003 $2,743.00SFD 1 $0.00575 $2,743.00 02-14-173-004 $2,743.00SFD 1 $0.00576 $2,743.00 02-14-173-005 $2,743.00SFD 1 $0.00577 $2,743.00 02-14-173-006 $2,743.00SFD 1 $0.00578 $2,743.00 02-14-174-001 $2,743.00SFD 1 $0.00572 $2,743.00 02-14-174-002 $2,743.00SFD 1 $0.00571 $2,743.00 02-14-174-003 $2,743.00SFD 1 $0.00570 $2,743.00 02-14-174-004 $2,743.00SFD 1 $0.00569 $2,743.00 02-14-174-005 $2,743.00SFD 1 $0.00568 $2,743.00 02-14-174-006 $2,743.00SFD 1 $0.00567 $2,743.00 02-14-174-007 $2,743.00SFD 1 $0.00566 $2,743.00 02-14-174-008 $2,743.00SFD 1 $0.00557 $2,743.00 02-14-174-009 $2,743.00SFD 1 $0.00556 $2,743.00 02-14-174-010 $2,743.00SFD 1 $0.00555 $2,743.00 02-14-174-011 $2,743.00SFD 1 $0.00554 $2,743.00 02-14-174-012 $2,743.00SFD 1 $0.00553 $2,743.00 02-14-174-013 $2,743.00SFD 1 $0.00552 $2,743.00 02-14-174-014 $2,743.00SFD 1 $0.00551 $2,743.00 02-14-174-015 $2,743.00SFD 1 $0.00550 $2,743.00 02-14-175-001 $2,743.00SFD 1 $0.00549 $2,743.00 02-14-175-002 $2,743.00SFD 1 $0.00548 $2,743.00 02-14-175-003 $2,743.00SFD 1 $0.00547 $2,743.00 02-14-175-004 $2,743.00SFD 1 $0.00546 $2,743.00 11/20/23 9:00AM Page 6 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-175-005 $2,743.00SFD 1 $0.00545 $2,743.00 02-14-175-006 $2,743.00SFD 1 $0.00544 $2,743.00 02-14-175-007 $2,743.00SFD 1 $0.00543 $2,743.00 02-14-175-008 $2,743.00SFD 1 $0.00542 $2,743.00 02-14-175-009 $2,743.00SFD 1 $0.00541 $2,743.00 02-14-225-001 $2,743.00SFD 1 $0.00703 $2,743.00 02-14-225-002 $2,743.00SFD 1 $0.00704 $2,743.00 02-14-225-003 $2,743.00SFD 1 $0.00705 $2,743.00 02-14-225-004 $2,743.00SFD 1 $0.00706 $2,743.00 02-14-225-005 $2,743.00SFD 1 $0.00707 $2,743.00 02-14-225-006 $2,743.00SFD 1 $0.00708 $2,743.00 02-14-225-007 $2,743.00SFD 1 $0.00709 $2,743.00 02-14-225-008 $2,743.00SFD 1 $0.00710 $2,743.00 02-14-225-009 $2,743.00SFD 1 $0.00711 $2,743.00 02-14-227-001 $2,743.00SFD 1 $0.00712 $2,743.00 02-14-227-002 $2,743.00SFD 1 $0.00713 $2,743.00 02-14-227-003 $2,743.00SFD 1 $0.00714 $2,743.00 02-14-227-004 $2,743.00SFD 1 $0.00715 $2,743.00 02-14-227-005 $2,743.00SFD 1 $0.00716 $2,743.00 02-14-227-006 $2,743.00SFD 1 $0.00717 $2,743.00 02-14-227-007 $2,743.00SFD 1 $0.00718 $2,743.00 02-14-227-008 $2,743.00SFD 1 $0.00719 $2,743.00 02-14-227-009 $2,743.00SFD 1 $0.00720 $2,743.00 02-14-227-010 $2,743.00SFD 1 $0.00721 $2,743.00 02-14-227-011 $2,743.00SFD 1 $0.00722 $2,743.00 02-14-227-012 $2,743.00SFD 1 $0.00723 $2,743.00 02-14-228-001 $2,743.00SFD 1 $0.00596 $2,743.00 02-14-228-002 $2,743.00SFD 1 $0.00595 $2,743.00 02-14-228-003 $2,743.00SFD 1 $0.00594 $2,743.00 02-14-228-004 $2,743.00SFD 1 $0.00593 $2,743.00 02-14-228-005 $2,743.00SFD 1 $0.00592 $2,743.00 02-14-228-006 $2,743.00SFD 1 $0.00591 $2,743.00 02-14-228-007 $2,743.00SFD 1 $0.00590 $2,743.00 02-14-228-008 $2,743.00SFD 1 $0.00589 $2,743.00 02-14-253-001 $2,743.00SFD 1 $0.00663 $2,743.00 02-14-253-002 $2,743.00SFD 1 $0.00662 $2,743.00 02-14-253-003 $2,743.00SFD 1 $0.00661 $2,743.00 02-14-253-004 $2,743.00SFD 1 $0.00660 $2,743.00 02-14-253-005 $2,743.00SFD 1 $0.00659 $2,743.00 02-14-253-006 $2,743.00SFD 1 $0.00658 $2,743.00 02-14-253-007 $2,743.00SFD 1 $0.00657 $2,743.00 02-14-253-008 $2,743.00SFD 1 $0.00656 $2,743.00 02-14-253-009 $2,743.00SFD 1 $0.00655 $2,743.00 02-14-253-010 $2,743.00SFD 1 $0.00654 $2,743.00 02-14-253-011 $2,743.00SFD 1 $0.00653 $2,743.00 02-14-253-012 $2,743.00SFD 1 $0.00652 $2,743.00 02-14-253-013 $2,743.00SFD 1 $0.00651 $2,743.00 11/20/23 9:00AM Page 7 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-253-014 $2,743.00SFD 1 $0.00650 $2,743.00 02-14-253-015 $2,743.00SFD 1 $0.00649 $2,743.00 02-14-253-016 $2,743.00SFD 1 $0.00648 $2,743.00 02-14-253-017 $2,743.00SFD 1 $0.00647 $2,743.00 02-14-253-018 $2,743.00SFD 1 $0.00646 $2,743.00 02-14-253-019 $2,743.00SFD 1 $0.00645 $2,743.00 02-14-253-020 $2,743.00SFD 1 $0.00644 $2,743.00 02-14-253-021 $2,743.00SFD 1 $0.00643 $2,743.00 02-14-253-022 $2,743.00SFD 1 $0.00642 $2,743.00 02-14-253-023 $2,743.00SFD 1 $0.00641 $2,743.00 02-14-253-024 $2,743.00SFD 1 $0.00640 $2,743.00 02-14-253-025 $2,743.00SFD 1 $0.00639 $2,743.00 02-14-253-026 $2,743.00SFD 1 $0.00638 $2,743.00 02-14-253-027 $2,743.00SFD 1 $0.00637 $2,743.00 02-14-253-028 $2,743.00SFD 1 $0.00636 $2,743.00 02-14-253-029 $2,743.00SFD 1 $0.00635 $2,743.00 02-14-253-030 $2,743.00SFD 1 $0.00634 $2,743.00 02-14-253-031 $2,743.00SFD 1 $0.00633 $2,743.00 02-14-253-032 $2,743.00SFD 1 $0.00632 $2,743.00 02-14-254-001 $2,743.00SFD 1 $0.00664 $2,743.00 02-14-254-002 $2,743.00SFD 1 $0.00665 $2,743.00 02-14-254-003 $2,743.00SFD 1 $0.00666 $2,743.00 02-14-254-004 $2,743.00SFD 1 $0.00667 $2,743.00 02-14-254-005 $2,743.00SFD 1 $0.00668 $2,743.00 02-14-254-006 $2,743.00SFD 1 $0.00669 $2,743.00 02-14-254-007 $2,743.00SFD 1 $0.00670 $2,743.00 02-14-254-008 $2,743.00SFD 1 $0.00671 $2,743.00 02-14-254-009 $2,743.00SFD 1 $0.00672 $2,743.00 02-14-254-010 $2,743.00SFD 1 $0.00673 $2,743.00 02-14-254-011 $2,743.00SFD 1 $0.00674 $2,743.00 02-14-254-012 $2,743.00SFD 1 $0.00675 $2,743.00 02-14-254-013 $2,743.00SFD 1 $0.00676 $2,743.00 02-14-254-014 $2,743.00SFD 1 $0.00677 $2,743.00 02-14-254-015 $2,743.00SFD 1 $0.00678 $2,743.00 02-14-254-016 $2,743.00SFD 1 $0.00679 $2,743.00 02-14-254-017 $2,743.00SFD 1 $0.00680 $2,743.00 02-14-254-018 $2,743.00SFD 1 $0.00681 $2,743.00 02-14-254-019 $2,743.00SFD 1 $0.00682 $2,743.00 02-14-254-020 $2,743.00SFD 1 $0.00683 $2,743.00 02-14-254-021 $2,743.00SFD 1 $0.00684 $2,743.00 02-14-254-022 $2,743.00SFD 1 $0.00685 $2,743.00 02-14-254-023 $2,743.00SFD 1 $0.00686 $2,743.00 02-14-254-024 $2,743.00SFD 1 $0.00687 $2,743.00 02-14-254-025 $2,743.00SFD 1 $0.00688 $2,743.00 02-14-254-026 $2,743.00SFD 1 $0.00689 $2,743.00 02-14-254-027 $2,743.00SFD 1 $0.00690 $2,743.00 02-14-254-028 $2,743.00SFD 1 $0.00691 $2,743.00 11/20/23 9:00AM Page 8 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-254-029 $2,743.00SFD 1 $0.00692 $2,743.00 02-14-254-030 $2,743.00SFD 1 $0.00693 $2,743.00 02-14-254-031 $2,743.00SFD 1 $0.00694 $2,743.00 02-14-254-032 $2,743.00SFD 1 $0.00695 $2,743.00 02-14-254-033 $2,743.00SFD 1 $0.00696 $2,743.00 02-14-254-034 $2,743.00SFD 1 $0.00697 $2,743.00 02-14-254-035 $2,743.00SFD 1 $0.00698 $2,743.00 02-14-254-036 $2,743.00SFD 1 $0.00699 $2,743.00 02-14-254-037 $2,743.00SFD 1 $0.00700 $2,743.00 02-14-254-038 $2,743.00SFD 1 $0.00701 $2,743.00 02-14-254-039 $2,743.00SFD 1 $0.00702 $2,743.00 02-14-255-001 $2,743.00SFD 1 $0.00597 $2,743.00 02-14-255-002 $2,743.00SFD 1 $0.00598 $2,743.00 02-14-255-003 $2,743.00SFD 1 $0.00599 $2,743.00 02-14-255-004 $2,743.00SFD 1 $0.00600 $2,743.00 02-14-255-005 $2,743.00SFD 1 $0.00601 $2,743.00 02-14-255-006 $2,743.00SFD 1 $0.00602 $2,743.00 02-14-255-007 $2,743.00SFD 1 $0.00603 $2,743.00 02-14-255-008 $2,743.00SFD 1 $0.00604 $2,743.00 02-14-255-009 $2,743.00SFD 1 $0.00605 $2,743.00 02-14-255-010 $2,743.00SFD 1 $0.00606 $2,743.00 02-14-255-011 $2,743.00SFD 1 $0.00607 $2,743.00 02-14-255-012 $2,743.00SFD 1 $0.00608 $2,743.00 02-14-255-013 $2,743.00SFD 1 $0.00609 $2,743.00 02-14-255-014 $2,743.00SFD 1 $0.00610 $2,743.00 02-14-255-015 $2,743.00SFD 1 $0.00611 $2,743.00 02-14-255-016 $2,743.00SFD 1 $0.00612 $2,743.00 02-14-255-017 $2,743.00SFD 1 $0.00613 $2,743.00 02-14-255-018 $2,743.00SFD 1 $0.00614 $2,743.00 02-14-255-019 $2,743.00SFD 1 $0.00615 $2,743.00 02-14-255-020 $2,743.00SFD 1 $0.00616 $2,743.00 02-14-255-021 $2,743.00SFD 1 $0.00617 $2,743.00 02-14-255-022 $2,743.00SFD 1 $0.00618 $2,743.00 02-14-255-023 $2,743.00SFD 1 $0.00619 $2,743.00 02-14-255-024 $2,743.00SFD 1 $0.00620 $2,743.00 02-14-255-025 $2,743.00SFD 1 $0.00621 $2,743.00 02-14-255-026 $2,743.00SFD 1 $0.00622 $2,743.00 02-14-255-027 $2,743.00SFD 1 $0.00623 $2,743.00 02-14-255-028 $2,743.00SFD 1 $0.00624 $2,743.00 02-14-255-029 $2,743.00SFD 1 $0.00625 $2,743.00 02-14-255-030 $2,743.00SFD 1 $0.00626 $2,743.00 02-14-255-031 $2,743.00SFD 1 $0.00627 $2,743.00 02-14-255-032 $2,743.00SFD 1 $0.00628 $2,743.00 02-14-255-033 $2,743.00SFD 1 $0.00629 $2,743.00 02-14-255-034 $2,743.00SFD 1 $0.00630 $2,743.00 02-14-255-035 $2,743.00SFD 1 $0.00631 $2,743.00 02-14-320-001 $2,743.00SFD 1 $0.00515 $2,743.00 11/20/23 9:00AM Page 9 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-320-002 $2,743.00SFD 1 $0.00516 $2,743.00 02-14-320-003 $2,743.00SFD 1 $0.00517 $2,743.00 02-14-320-004 $2,743.00SFD 1 $0.00518 $2,743.00 02-14-320-005 $2,743.00SFD 1 $0.00519 $2,743.00 02-14-321-001 $2,743.00SFD 1 $0.00582 $2,743.00 02-14-321-002 $2,743.00SFD 1 $0.00581 $2,743.00 02-14-321-003 $2,743.00SFD 1 $0.00580 $2,743.00 02-14-321-004 $2,743.00SFD 1 $0.00579 $2,743.00 02-14-322-001 $2,743.00SFD 1 $0.00520 $2,743.00 02-14-322-002 $2,743.00SFD 1 $0.00521 $2,743.00 02-14-322-003 $2,743.00SFD 1 $0.00522 $2,743.00 02-14-322-004 $2,743.00SFD 1 $0.00523 $2,743.00 02-14-322-005 $2,743.00SFD 1 $0.00524 $2,743.00 02-14-322-006 $2,743.00SFD 1 $0.00525 $2,743.00 02-14-323-001 $2,743.00SFD 1 $0.00565 $2,743.00 02-14-323-002 $2,743.00SFD 1 $0.00564 $2,743.00 02-14-323-003 $2,743.00SFD 1 $0.00563 $2,743.00 02-14-323-004 $2,743.00SFD 1 $0.00562 $2,743.00 02-14-323-005 $2,743.00SFD 1 $0.00561 $2,743.00 02-14-323-006 $2,743.00SFD 1 $0.00560 $2,743.00 02-14-323-007 $2,743.00SFD 1 $0.00559 $2,743.00 02-14-323-008 $2,743.00SFD 1 $0.00558 $2,743.00 02-14-324-001 $2,743.00SFD 1 $0.00540 $2,743.00 02-14-324-002 $2,743.00SFD 1 $0.00539 $2,743.00 02-14-324-003 $2,743.00SFD 1 $0.00538 $2,743.00 02-14-324-004 $2,743.00SFD 1 $0.00537 $2,743.00 02-14-324-005 $2,743.00SFD 1 $0.00536 $2,743.00 02-14-324-006 $2,743.00SFD 1 $0.00535 $2,743.00 02-14-325-001 $2,743.00SFD 1 $0.00526 $2,743.00 02-14-325-002 $2,743.00SFD 1 $0.00527 $2,743.00 02-14-325-003 $2,743.00SFD 1 $0.00528 $2,743.00 02-14-325-004 $2,743.00SFD 1 $0.00529 $2,743.00 02-14-325-005 $2,743.00SFD 1 $0.00530 $2,743.00 02-14-325-006 $2,743.00SFD 1 $0.00531 $2,743.00 02-14-325-007 $2,743.00SFD 1 $0.00532 $2,743.00 02-14-325-008 $2,743.00SFD 1 $0.00533 $2,743.00 02-14-325-009 $2,743.00SFD 1 $0.00534 $2,743.00 Subtotal $0.00233 $639,119.00$639,119.00 Series 2 Duplex Property 02-11-490-002 $4,490.00DUP 2 $0.00804 $4,490.00 02-11-490-003 $4,490.00DUP 2 $0.00805 $4,490.00 02-11-490-004 $4,490.00DUP 2 $0.00806 $4,490.00 02-11-490-005 $4,490.00DUP 2 $0.00807 $4,490.00 02-11-490-006 $4,490.00DUP 2 $0.00808 $4,490.00 02-11-490-007 $4,490.00DUP 2 $0.00809 $4,490.00 02-11-490-008 $4,490.00DUP 2 $0.00810 $4,490.00 02-11-490-009 $4,490.00DUP 2 $0.00811 $4,490.00 11/20/23 9:00AM Page 10 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-11-490-010 $4,490.00DUP 2 $0.00812 $4,490.00 02-11-490-011 $4,490.00DUP 2 $0.00813 $4,490.00 02-11-491-002 $4,490.00DUP 2 $0.00724 $4,490.00 02-11-491-003 $4,490.00DUP 2 $0.00725 $4,490.00 02-11-491-004 $4,490.00DUP 2 $0.00726 $4,490.00 02-14-222-001 $4,490.00DUP 2 $0.00773 $4,490.00 02-14-222-002 $4,490.00DUP 2 $0.00774 $4,490.00 02-14-222-003 $4,490.00DUP 2 $0.00775 $4,490.00 02-14-222-004 $4,490.00DUP 2 $0.00776 $4,490.00 02-14-222-005 $4,490.00DUP 2 $0.00777 $4,490.00 02-14-222-006 $4,490.00DUP 2 $0.00778 $4,490.00 02-14-222-007 $4,490.00DUP 2 $0.00779 $4,490.00 02-14-222-008 $4,490.00DUP 2 $0.00780 $4,490.00 02-14-222-009 $4,490.00DUP 2 $0.00781 $4,490.00 02-14-222-010 $4,490.00DUP 2 $0.00782 $4,490.00 02-14-222-011 $4,490.00DUP 2 $0.00783 $4,490.00 02-14-222-012 $4,490.00DUP 2 $0.00784 $4,490.00 02-14-223-001 $4,490.00DUP 2 $0.00785 $4,490.00 02-14-223-002 $4,490.00DUP 2 $0.00786 $4,490.00 02-14-223-003 $4,490.00DUP 2 $0.00787 $4,490.00 02-14-223-004 $4,490.00DUP 2 $0.00788 $4,490.00 02-14-223-005 $4,490.00DUP 2 $0.00789 $4,490.00 02-14-223-006 $4,490.00DUP 2 $0.00790 $4,490.00 02-14-223-007 $4,490.00DUP 2 $0.00791 $4,490.00 02-14-223-008 $4,490.00DUP 2 $0.00792 $4,490.00 02-14-223-009 $4,490.00DUP 2 $0.00793 $4,490.00 02-14-223-010 $4,490.00DUP 2 $0.00794 $4,490.00 02-14-223-011 $4,490.00DUP 2 $0.00795 $4,490.00 02-14-223-012 $4,490.00DUP 2 $0.00796 $4,490.00 02-14-223-013 $4,490.00DUP 2 $0.00797 $4,490.00 02-14-223-014 $4,490.00DUP 2 $0.00798 $4,490.00 02-14-223-015 $4,490.00DUP 2 $0.00799 $4,490.00 02-14-223-016 $4,490.00DUP 2 $0.00800 $4,490.00 02-14-223-017 $4,490.00DUP 2 $0.00801 $4,490.00 02-14-223-018 $4,490.00DUP 2 $0.00802 $4,490.00 02-14-223-019 $4,490.00DUP 2 $0.00803 $4,490.00 02-14-224-001 $4,490.00DUP 2 $0.00814 $4,490.00 02-14-224-002 $4,490.00DUP 2 $0.00815 $4,490.00 02-14-224-003 $4,490.00DUP 2 $0.00816 $4,490.00 02-14-224-004 $4,490.00DUP 2 $0.00817 $4,490.00 02-14-224-005 $4,490.00DUP 2 $0.00818 $4,490.00 02-14-224-006 $4,490.00DUP 2 $0.00819 $4,490.00 02-14-224-007 $4,490.00DUP 2 $0.00820 $4,490.00 02-14-224-008 $4,490.00DUP 2 $0.00821 $4,490.00 02-14-224-009 $4,490.00DUP 2 $0.00822 $4,490.00 02-14-224-010 $4,490.00DUP 2 $0.00823 $4,490.00 02-14-224-011 $4,490.00DUP 2 $0.00824 $4,490.00 11/20/23 9:00AM Page 11 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-224-012 $4,490.00DUP 2 $0.00825 $4,490.00 02-14-224-013 $4,490.00DUP 2 $0.00826 $4,490.00 02-14-224-014 $4,490.00DUP 2 $0.00827 $4,490.00 02-14-224-015 $4,490.00DUP 2 $0.00828 $4,490.00 02-14-224-016 $4,490.00DUP 2 $0.00829 $4,490.00 02-14-224-017 $4,490.00DUP 2 $0.00830 $4,490.00 02-14-224-018 $4,490.00DUP 2 $0.00831 $4,490.00 02-14-224-019 $4,490.00DUP 2 $0.00832 $4,490.00 02-14-224-020 $4,490.00DUP 2 $0.00833 $4,490.00 02-14-224-021 $4,490.00DUP 2 $0.00834 $4,490.00 02-14-224-022 $4,490.00DUP 2 $0.00835 $4,490.00 02-14-225-011 $4,490.00DUP 2 $0.00772 $4,490.00 02-14-225-012 $4,490.00DUP 2 $0.00771 $4,490.00 02-14-225-013 $4,490.00DUP 2 $0.00770 $4,490.00 02-14-225-014 $4,490.00DUP 2 $0.00769 $4,490.00 02-14-225-015 $4,490.00DUP 2 $0.00768 $4,490.00 02-14-225-016 $4,490.00DUP 2 $0.00767 $4,490.00 02-14-225-017 $4,490.00DUP 2 $0.00766 $4,490.00 02-14-225-018 $4,490.00DUP 2 $0.00765 $4,490.00 02-14-225-019 $4,490.00DUP 2 $0.00764 $4,490.00 02-14-225-020 $4,490.00DUP 2 $0.00763 $4,490.00 02-14-225-021 $4,490.00DUP 2 $0.00762 $4,490.00 02-14-225-022 $4,490.00DUP 2 $0.00761 $4,490.00 02-14-225-023 $4,490.00DUP 2 $0.00760 $4,490.00 02-14-225-024 $4,490.00DUP 2 $0.00759 $4,490.00 02-14-225-025 $4,490.00DUP 2 $0.00758 $4,490.00 02-14-227-014 $4,490.00DUP 2 $0.00757 $4,490.00 02-14-227-015 $4,490.00DUP 2 $0.00756 $4,490.00 02-14-227-016 $4,490.00DUP 2 $0.00755 $4,490.00 02-14-227-017 $4,490.00DUP 2 $0.00754 $4,490.00 02-14-227-018 $4,490.00DUP 2 $0.00753 $4,490.00 02-14-227-019 $4,490.00DUP 2 $0.00752 $4,490.00 02-14-227-020 $4,490.00DUP 2 $0.00751 $4,490.00 02-14-227-021 $4,490.00DUP 2 $0.00750 $4,490.00 02-14-227-022 $4,490.00DUP 2 $0.00749 $4,490.00 02-14-227-023 $4,490.00DUP 2 $0.00748 $4,490.00 02-14-227-024 $4,490.00DUP 2 $0.00747 $4,490.00 02-14-227-025 $4,490.00DUP 2 $0.00746 $4,490.00 02-14-227-026 $4,490.00DUP 2 $0.00745 $4,490.00 02-14-227-027 $4,490.00DUP 2 $0.00744 $4,490.00 02-14-227-028 $4,490.00DUP 2 $0.00743 $4,490.00 02-14-227-029 $4,490.00DUP 2 $0.00742 $4,490.00 02-14-227-030 $4,490.00DUP 2 $0.00741 $4,490.00 02-14-227-031 $4,490.00DUP 2 $0.00740 $4,490.00 02-14-227-032 $4,490.00DUP 2 $0.00739 $4,490.00 02-14-227-033 $4,490.00DUP 2 $0.00738 $4,490.00 02-14-227-034 $4,490.00DUP 2 $0.00737 $4,490.00 11/20/23 9:00AM Page 12 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-227-035 $4,490.00DUP 2 $0.00736 $4,490.00 02-14-227-036 $4,490.00DUP 2 $0.00735 $4,490.00 02-14-227-037 $4,490.00DUP 2 $0.00734 $4,490.00 02-14-227-038 $4,490.00DUP 2 $0.00733 $4,490.00 02-14-227-039 $4,490.00DUP 2 $0.00732 $4,490.00 02-14-227-040 $4,490.00DUP 2 $0.00731 $4,490.00 02-14-229-001 $4,490.00DUP 2 $0.00727 $4,490.00 02-14-229-002 $4,490.00DUP 2 $0.00728 $4,490.00 02-14-229-003 $4,490.00DUP 2 $0.00729 $4,490.00 02-14-229-004 $4,490.00DUP 2 $0.00730 $4,490.00 Subtotal $0.00224 $502,880.00$502,880.00 Series 2 Townhome Property 02-14-100-020 $564,710.00THM 298 $0.00NA $564,710.00 Subtotal $0.00298 $564,710.00$564,710.00 Prepaid Single Family Property 02-14-353-004 $2,743.00PREPAYS 1 $0.00231 $2,743.00 02-14-353-006 $2,743.00PREPAYS 1 $0.00233 $2,743.00 02-14-353-013 $2,743.00PREPAYS 1 $0.00240 $2,743.00 02-14-353-014 $2,743.00PREPAYS 1 $0.00241 $2,743.00 02-14-353-015 $2,743.00PREPAYS 1 $0.00242 $2,743.00 02-14-353-016 $2,743.00PREPAYS 1 $0.00243 $2,743.00 02-14-353-017 $2,743.00PREPAYS 1 $0.00244 $2,743.00 02-14-353-033 $2,743.00PREPAYS 1 $0.00260 $2,743.00 02-14-355-005 $2,743.00PREPAYS 1 $0.00279 $2,743.00 02-14-355-006 $2,743.00PREPAYS 1 $0.00278 $2,743.00 02-14-355-007 $2,743.00PREPAYS 1 $0.00277 $2,743.00 02-14-355-008 $2,743.00PREPAYS 1 $0.00276 $2,743.00 02-14-355-009 $2,743.00PREPAYS 1 $0.00275 $2,743.00 02-14-355-010 $2,743.00PREPAYS 1 $0.00274 $2,743.00 02-14-355-011 $2,743.00PREPAYS 1 $0.00273 $2,743.00 02-14-355-012 $2,743.00PREPAYS 1 $0.00293 $2,743.00 02-14-355-013 $2,743.00PREPAYS 1 $0.00292 $2,743.00 02-14-355-014 $2,743.00PREPAYS 1 $0.00291 $2,743.00 02-14-355-015 $2,743.00PREPAYS 1 $0.00290 $2,743.00 02-14-355-016 $2,743.00PREPAYS 1 $0.00289 $2,743.00 02-14-355-017 $2,743.00PREPAYS 1 $0.00288 $2,743.00 02-14-355-018 $2,743.00PREPAYS 1 $0.00287 $2,743.00 02-14-355-019 $2,743.00PREPAYS 1 $0.00286 $2,743.00 02-14-355-020 $2,743.00PREPAYS 1 $0.00285 $2,743.00 02-14-355-021 $2,743.00PREPAYS 1 $0.00284 $2,743.00 02-14-356-001 $2,743.00PREPAYS 1 $0.00329 $2,743.00 02-14-356-002 $2,743.00PREPAYS 1 $0.00328 $2,743.00 02-14-356-003 $2,743.00PREPAYS 1 $0.00327 $2,743.00 02-14-356-004 $2,743.00PREPAYS 1 $0.00326 $2,743.00 02-14-356-005 $2,743.00PREPAYS 1 $0.00325 $2,743.00 02-14-356-006 $2,743.00PREPAYS 1 $0.00324 $2,743.00 11/20/23 9:00AM Page 13 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-356-007 $2,743.00PREPAYS 1 $0.00323 $2,743.00 02-14-356-008 $2,743.00PREPAYS 1 $0.00322 $2,743.00 02-14-356-009 $2,743.00PREPAYS 1 $0.00321 $2,743.00 02-14-356-010 $2,743.00PREPAYS 1 $0.00320 $2,743.00 02-14-356-011 $2,743.00PREPAYS 1 $0.00319 $2,743.00 02-14-356-012 $2,743.00PREPAYS 1 $0.00318 $2,743.00 02-14-356-013 $2,743.00PREPAYS 1 $0.00317 $2,743.00 02-14-356-014 $2,743.00PREPAYS 1 $0.00316 $2,743.00 02-14-356-015 $2,743.00PREPAYS 1 $0.00315 $2,743.00 02-14-356-016 $2,743.00PREPAYS 1 $0.00314 $2,743.00 02-14-357-002 $2,743.00PREPAYS 1 $0.00331 $2,743.00 02-14-357-003 $2,743.00PREPAYS 1 $0.00332 $2,743.00 02-14-357-004 $2,743.00PREPAYS 1 $0.00333 $2,743.00 02-14-357-005 $2,743.00PREPAYS 1 $0.00334 $2,743.00 02-14-357-006 $2,743.00PREPAYS 1 $0.00335 $2,743.00 02-14-357-007 $2,743.00PREPAYS 1 $0.00336 $2,743.00 02-14-357-008 $2,743.00PREPAYS 1 $0.00337 $2,743.00 02-14-357-009 $2,743.00PREPAYS 1 $0.00338 $2,743.00 02-14-357-010 $2,743.00PREPAYS 1 $0.00339 $2,743.00 02-14-357-011 $2,743.00PREPAYS 1 $0.00340 $2,743.00 02-14-357-012 $2,743.00PREPAYS 1 $0.00341 $2,743.00 02-14-357-013 $2,743.00PREPAYS 1 $0.00342 $2,743.00 02-14-357-014 $2,743.00PREPAYS 1 $0.00343 $2,743.00 02-14-358-004 $2,743.00PREPAYS 1 $0.00310 $2,743.00 02-14-358-005 $2,743.00PREPAYS 1 $0.00309 $2,743.00 02-14-358-006 $2,743.00PREPAYS 1 $0.00308 $2,743.00 02-14-358-007 $2,743.00PREPAYS 1 $0.00307 $2,743.00 02-14-358-008 $2,743.00PREPAYS 1 $0.00306 $2,743.00 02-14-358-009 $2,743.00PREPAYS 1 $0.00305 $2,743.00 02-14-358-010 $2,743.00PREPAYS 1 $0.00304 $2,743.00 02-14-358-011 $2,743.00PREPAYS 1 $0.00303 $2,743.00 02-14-375-001 $2,743.00PREPAYS 1 $0.00490 $2,743.00 02-14-375-008 $2,743.00PREPAYS 1 $0.00483 $2,743.00 02-14-375-009 $2,743.00PREPAYS 1 $0.00482 $2,743.00 02-14-376-002 $2,743.00PREPAYS 1 $0.00467 $2,743.00 02-14-376-003 $2,743.00PREPAYS 1 $0.00468 $2,743.00 02-14-376-004 $2,743.00PREPAYS 1 $0.00469 $2,743.00 02-14-376-005 $2,743.00PREPAYS 1 $0.00470 $2,743.00 02-14-376-006 $2,743.00PREPAYS 1 $0.00471 $2,743.00 02-14-376-010 $2,743.00PREPAYS 1 $0.00475 $2,743.00 02-14-376-011 $2,743.00PREPAYS 1 $0.00476 $2,743.00 02-14-376-012 $2,743.00PREPAYS 1 $0.00477 $2,743.00 02-14-376-013 $2,743.00PREPAYS 1 $0.00478 $2,743.00 02-14-376-014 $2,743.00PREPAYS 1 $0.00479 $2,743.00 02-14-376-021 $2,743.00PREPAYS 1 $0.00458 $2,743.00 02-14-376-022 $2,743.00PREPAYS 1 $0.00459 $2,743.00 02-14-377-003 $2,743.00PREPAYS 1 $0.00430 $2,743.00 11/20/23 9:00AM Page 14 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-377-015 $2,743.00PREPAYS 1 $0.00442 $2,743.00 02-14-377-017 $2,743.00PREPAYS 1 $0.00444 $2,743.00 02-14-377-018 $2,743.00PREPAYS 1 $0.00445 $2,743.00 02-14-377-019 $2,743.00PREPAYS 1 $0.00446 $2,743.00 02-14-377-025 $2,743.00PREPAYS 1 $0.00452 $2,743.00 02-14-377-026 $2,743.00PREPAYS 1 $0.00453 $2,743.00 02-14-402-001 $2,743.00PREPAYS 1 $0.00393 $2,743.00 02-14-402-002 $2,743.00PREPAYS 1 $0.00392 $2,743.00 02-14-402-003 $2,743.00PREPAYS 1 $0.00391 $2,743.00 02-14-402-006 $2,743.00PREPAYS 1 $0.00388 $2,743.00 02-14-402-010 $2,743.00PREPAYS 1 $0.00384 $2,743.00 02-14-402-011 $2,743.00PREPAYS 1 $0.00383 $2,743.00 02-14-402-012 $2,743.00PREPAYS 1 $0.00382 $2,743.00 02-14-402-013 $2,743.00PREPAYS 1 $0.00381 $2,743.00 02-14-402-014 $2,743.00PREPAYS 1 $0.00380 $2,743.00 02-14-402-015 $2,743.00PREPAYS 1 $0.00379 $2,743.00 02-14-402-016 $2,743.00PREPAYS 1 $0.00378 $2,743.00 02-14-402-017 $2,743.00PREPAYS 1 $0.00377 $2,743.00 02-14-402-019 $2,743.00PREPAYS 1 $0.00375 $2,743.00 02-14-403-001 $2,743.00PREPAYS 1 $0.00394 $2,743.00 02-14-403-002 $2,743.00PREPAYS 1 $0.00395 $2,743.00 02-14-403-003 $2,743.00PREPAYS 1 $0.00396 $2,743.00 02-14-403-004 $2,743.00PREPAYS 1 $0.00397 $2,743.00 02-14-403-005 $2,743.00PREPAYS 1 $0.00398 $2,743.00 02-14-403-007 $2,743.00PREPAYS 1 $0.00400 $2,743.00 02-14-403-008 $2,743.00PREPAYS 1 $0.00401 $2,743.00 02-14-403-009 $2,743.00PREPAYS 1 $0.00402 $2,743.00 02-14-403-010 $2,743.00PREPAYS 1 $0.00403 $2,743.00 02-14-403-011 $2,743.00PREPAYS 1 $0.00404 $2,743.00 02-14-403-012 $2,743.00PREPAYS 1 $0.00405 $2,743.00 02-14-403-013 $2,743.00PREPAYS 1 $0.00406 $2,743.00 02-14-403-022 $2,743.00PREPAYS 1 $0.00415 $2,743.00 02-14-403-025 $2,743.00PREPAYS 1 $0.00418 $2,743.00 02-14-403-027 $2,743.00PREPAYS 1 $0.00420 $2,743.00 02-14-403-028 $2,743.00PREPAYS 1 $0.00421 $2,743.00 02-14-403-029 $2,743.00PREPAYS 1 $0.00422 $2,743.00 02-14-403-030 $2,743.00PREPAYS 1 $0.00423 $2,743.00 02-14-403-031 $2,743.00PREPAYS 1 $0.00424 $2,743.00 02-14-403-032 $2,743.00PREPAYS 1 $0.00425 $2,743.00 02-14-403-033 $2,743.00PREPAYS 1 $0.00426 $2,743.00 02-14-403-034 $2,743.00PREPAYS 1 $0.00427 $2,743.00 02-14-404-001 $2,743.00PREPAYS 1 $0.00344 $2,743.00 02-14-404-003 $2,743.00PREPAYS 1 $0.00346 $2,743.00 02-14-404-004 $2,743.00PREPAYS 1 $0.00347 $2,743.00 02-14-404-005 $2,743.00PREPAYS 1 $0.00348 $2,743.00 02-14-404-006 $2,743.00PREPAYS 1 $0.00349 $2,743.00 02-14-404-007 $2,743.00PREPAYS 1 $0.00350 $2,743.00 11/20/23 9:00AM Page 15 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-14-404-008 $2,743.00PREPAYS 1 $0.00351 $2,743.00 02-14-404-009 $2,743.00PREPAYS 1 $0.00352 $2,743.00 02-14-404-010 $2,743.00PREPAYS 1 $0.00353 $2,743.00 02-14-404-011 $2,743.00PREPAYS 1 $0.00354 $2,743.00 02-14-404-012 $2,743.00PREPAYS 1 $0.00355 $2,743.00 02-14-404-017 $2,743.00PREPAYS 1 $0.00360 $2,743.00 02-14-404-027 $2,743.00PREPAYS 1 $0.00370 $2,743.00 02-14-404-029 $2,743.00PREPAYS 1 $0.00372 $2,743.00 02-14-454-004 $2,743.00PREPAYS 1 $0.0093 $2,743.00 02-14-454-006 $2,743.00PREPAYS 1 $0.0095 $2,743.00 02-14-454-007 $2,743.00PREPAYS 1 $0.0096 $2,743.00 02-14-454-009 $2,743.00PREPAYS 1 $0.0098 $2,743.00 02-14-455-016 $2,743.00PREPAYS 1 $0.00176 $2,743.00 02-14-455-019 $2,743.00PREPAYS 1 $0.00173 $2,743.00 02-14-455-020 $2,743.00PREPAYS 1 $0.00172 $2,743.00 02-14-455-021 $2,743.00PREPAYS 1 $0.00171 $2,743.00 02-14-455-022 $2,743.00PREPAYS 1 $0.00170 $2,743.00 02-14-456-003 $2,743.00PREPAYS 1 $0.00123 $2,743.00 02-14-457-008 $2,743.00PREPAYS 1 $0.00140 $2,743.00 02-23-103-002 $2,743.00PREPAYS 1 $0.00202 $2,743.00 02-23-103-003 $2,743.00PREPAYS 1 $0.00201 $2,743.00 02-23-103-004 $2,743.00PREPAYS 1 $0.00200 $2,743.00 02-23-103-005 $2,743.00PREPAYS 1 $0.00199 $2,743.00 02-23-103-006 $2,743.00PREPAYS 1 $0.00198 $2,743.00 02-23-103-007 $2,743.00PREPAYS 1 $0.00197 $2,743.00 02-23-103-008 $2,743.00PREPAYS 1 $0.00196 $2,743.00 02-23-103-009 $2,743.00PREPAYS 1 $0.00195 $2,743.00 02-23-103-010 $2,743.00PREPAYS 1 $0.00194 $2,743.00 02-23-103-011 $2,743.00PREPAYS 1 $0.00193 $2,743.00 02-23-103-012 $2,743.00PREPAYS 1 $0.00192 $2,743.00 02-23-103-013 $2,743.00PREPAYS 1 $0.00191 $2,743.00 02-23-103-014 $2,743.00PREPAYS 1 $0.00190 $2,743.00 02-23-103-015 $2,743.00PREPAYS 1 $0.00189 $2,743.00 02-23-103-016 $2,743.00PREPAYS 1 $0.00188 $2,743.00 02-23-103-017 $2,743.00PREPAYS 1 $0.00187 $2,743.00 02-23-103-018 $2,743.00PREPAYS 1 $0.00186 $2,743.00 02-23-103-019 $2,743.00PREPAYS 1 $0.00185 $2,743.00 02-23-104-001 $2,743.00PREPAYS 1 $0.00203 $2,743.00 02-23-104-002 $2,743.00PREPAYS 1 $0.00204 $2,743.00 02-23-104-003 $2,743.00PREPAYS 1 $0.00205 $2,743.00 02-23-104-004 $2,743.00PREPAYS 1 $0.00206 $2,743.00 02-23-104-005 $2,743.00PREPAYS 1 $0.00207 $2,743.00 02-23-104-006 $2,743.00PREPAYS 1 $0.00208 $2,743.00 02-23-104-007 $2,743.00PREPAYS 1 $0.00209 $2,743.00 02-23-104-008 $2,743.00PREPAYS 1 $0.00210 $2,743.00 02-23-104-009 $2,743.00PREPAYS 1 $0.00211 $2,743.00 02-23-104-010 $2,743.00PREPAYS 1 $0.00212 $2,743.00 11/20/23 9:00AM Page 16 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-23-104-011 $2,743.00PREPAYS 1 $0.00213 $2,743.00 02-23-104-012 $2,743.00PREPAYS 1 $0.00214 $2,743.00 02-23-104-013 $2,743.00PREPAYS 1 $0.00215 $2,743.00 02-23-104-014 $2,743.00PREPAYS 1 $0.00216 $2,743.00 02-23-104-015 $2,743.00PREPAYS 1 $0.00217 $2,743.00 02-23-104-016 $2,743.00PREPAYS 1 $0.00218 $2,743.00 02-23-104-017 $2,743.00PREPAYS 1 $0.00219 $2,743.00 02-23-104-018 $2,743.00PREPAYS 1 $0.00220 $2,743.00 02-23-104-019 $2,743.00PREPAYS 1 $0.00221 $2,743.00 02-23-104-020 $2,743.00PREPAYS 1 $0.00222 $2,743.00 02-23-104-021 $2,743.00PREPAYS 1 $0.00223 $2,743.00 02-23-104-022 $2,743.00PREPAYS 1 $0.00224 $2,743.00 02-23-104-023 $2,743.00PREPAYS 1 $0.00225 $2,743.00 02-23-104-024 $2,743.00PREPAYS 1 $0.00226 $2,743.00 02-23-104-025 $2,743.00PREPAYS 1 $0.00227 $2,743.00 02-23-124-001 $2,743.00PREPAYS 1 $0.0038 $2,743.00 02-23-124-002 $2,743.00PREPAYS 1 $0.0037 $2,743.00 02-23-124-003 $2,743.00PREPAYS 1 $0.0036 $2,743.00 02-23-124-006 $2,743.00PREPAYS 1 $0.0033 $2,743.00 02-23-124-007 $2,743.00PREPAYS 1 $0.0032 $2,743.00 02-23-124-008 $2,743.00PREPAYS 1 $0.0031 $2,743.00 02-23-127-001 $2,743.00PREPAYS 1 $0.0050 $2,743.00 02-23-127-002 $2,743.00PREPAYS 1 $0.0049 $2,743.00 02-23-127-003 $2,743.00PREPAYS 1 $0.0048 $2,743.00 02-23-127-004 $2,743.00PREPAYS 1 $0.0047 $2,743.00 02-23-127-005 $2,743.00PREPAYS 1 $0.0046 $2,743.00 02-23-127-006 $2,743.00PREPAYS 1 $0.0045 $2,743.00 02-23-127-007 $2,743.00PREPAYS 1 $0.0044 $2,743.00 02-23-127-008 $2,743.00PREPAYS 1 $0.0043 $2,743.00 02-23-127-009 $2,743.00PREPAYS 1 $0.0042 $2,743.00 02-23-127-010 $2,743.00PREPAYS 1 $0.0041 $2,743.00 02-23-127-011 $2,743.00PREPAYS 1 $0.0040 $2,743.00 02-23-127-012 $2,743.00PREPAYS 1 $0.0039 $2,743.00 02-23-128-001 $2,743.00PREPAYS 1 $0.0051 $2,743.00 02-23-128-002 $2,743.00PREPAYS 1 $0.0052 $2,743.00 02-23-128-003 $2,743.00PREPAYS 1 $0.0053 $2,743.00 02-23-128-004 $2,743.00PREPAYS 1 $0.0054 $2,743.00 02-23-128-005 $2,743.00PREPAYS 1 $0.0055 $2,743.00 02-23-128-006 $2,743.00PREPAYS 1 $0.0056 $2,743.00 02-23-128-007 $2,743.00PREPAYS 1 $0.0057 $2,743.00 02-23-128-008 $2,743.00PREPAYS 1 $0.0058 $2,743.00 02-23-128-009 $2,743.00PREPAYS 1 $0.0059 $2,743.00 02-23-128-010 $2,743.00PREPAYS 1 $0.0060 $2,743.00 02-23-128-011 $2,743.00PREPAYS 1 $0.0061 $2,743.00 02-23-128-012 $2,743.00PREPAYS 1 $0.0062 $2,743.00 02-23-128-013 $2,743.00PREPAYS 1 $0.0078 $2,743.00 02-23-128-014 $2,743.00PREPAYS 1 $0.0079 $2,743.00 11/20/23 9:00AM Page 17 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-23-128-015 $2,743.00PREPAYS 1 $0.0080 $2,743.00 02-23-128-016 $2,743.00PREPAYS 1 $0.0081 $2,743.00 02-23-128-017 $2,743.00PREPAYS 1 $0.0082 $2,743.00 02-23-128-018 $2,743.00PREPAYS 1 $0.0083 $2,743.00 02-23-128-019 $2,743.00PREPAYS 1 $0.0084 $2,743.00 02-23-128-020 $2,743.00PREPAYS 1 $0.0085 $2,743.00 02-23-128-021 $2,743.00PREPAYS 1 $0.0086 $2,743.00 02-23-128-022 $2,743.00PREPAYS 1 $0.0087 $2,743.00 02-23-128-023 $2,743.00PREPAYS 1 $0.0088 $2,743.00 02-23-128-024 $2,743.00PREPAYS 1 $0.0089 $2,743.00 02-23-128-025 $2,743.00PREPAYS 1 $0.0090 $2,743.00 02-23-129-001 $2,743.00PREPAYS 1 $0.001 $2,743.00 02-23-129-003 $2,743.00PREPAYS 1 $0.003 $2,743.00 02-23-129-004 $2,743.00PREPAYS 1 $0.004 $2,743.00 02-23-129-005 $2,743.00PREPAYS 1 $0.005 $2,743.00 02-23-129-006 $2,743.00PREPAYS 1 $0.006 $2,743.00 02-23-129-007 $2,743.00PREPAYS 1 $0.007 $2,743.00 02-23-129-008 $2,743.00PREPAYS 1 $0.008 $2,743.00 02-23-129-009 $2,743.00PREPAYS 1 $0.009 $2,743.00 02-23-129-010 $2,743.00PREPAYS 1 $0.0010 $2,743.00 02-23-129-011 $2,743.00PREPAYS 1 $0.0011 $2,743.00 02-23-129-012 $2,743.00PREPAYS 1 $0.0012 $2,743.00 02-23-129-013 $2,743.00PREPAYS 1 $0.0013 $2,743.00 02-23-129-014 $2,743.00PREPAYS 1 $0.0014 $2,743.00 02-23-129-015 $2,743.00PREPAYS 1 $0.0015 $2,743.00 02-23-129-021 $2,743.00PREPAYS 1 $0.0021 $2,743.00 02-23-129-025 $2,743.00PREPAYS 1 $0.0025 $2,743.00 02-23-129-027 $2,743.00PREPAYS 1 $0.0027 $2,743.00 02-23-129-029 $2,743.00PREPAYS 1 $0.0029 $2,743.00 02-23-130-003 $2,743.00PREPAYS 1 $0.0065 $2,743.00 02-23-130-005 $2,743.00PREPAYS 1 $0.0067 $2,743.00 02-23-130-006 $2,743.00PREPAYS 1 $0.0068 $2,743.00 02-23-130-009 $2,743.00PREPAYS 1 $0.0071 $2,743.00 02-23-130-010 $2,743.00PREPAYS 1 $0.0072 $2,743.00 02-23-131-002 $2,743.00PREPAYS 1 $0.00122 $2,743.00 02-23-131-003 $2,743.00PREPAYS 1 $0.00121 $2,743.00 02-23-131-004 $2,743.00PREPAYS 1 $0.00120 $2,743.00 02-23-131-005 $2,743.00PREPAYS 1 $0.00119 $2,743.00 02-23-132-001 $2,743.00PREPAYS 1 $0.00178 $2,743.00 02-23-132-002 $2,743.00PREPAYS 1 $0.00179 $2,743.00 02-23-132-003 $2,743.00PREPAYS 1 $0.00180 $2,743.00 02-23-132-004 $2,743.00PREPAYS 1 $0.00181 $2,743.00 02-23-132-005 $2,743.00PREPAYS 1 $0.00182 $2,743.00 02-23-132-006 $2,743.00PREPAYS 1 $0.00183 $2,743.00 02-23-132-007 $2,743.00PREPAYS 1 $0.00184 $2,743.00 02-23-201-006 $2,743.00PREPAYS 1 $0.00131 $2,743.00 02-23-201-008 $2,743.00PREPAYS 1 $0.00129 $2,743.00 11/20/23 9:00AM Page 18 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-23-201-009 $2,743.00PREPAYS1 $0.00128$2,743.00 02-23-203-001 $2,743.00PREPAYS1 $0.00118$2,743.00 02-23-203-002 $2,743.00PREPAYS1 $0.00117$2,743.00 02-23-203-003 $2,743.00PREPAYS1 $0.00116$2,743.00 02-23-203-004 $2,743.00PREPAYS1 $0.00115$2,743.00 Subtotal $0.00271 $743,353.00$743,353.00 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) $483,339.161,245 $2,567,439.84$3,050,779.00 11/20/23 9:00AM Page 19 of 19 18201 VON KARMAN AVENUE, SUITE 220 IRVINE, CA 92612 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 7) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates (DTA). Special Service No. 2004-107 (Raintree Village II) Tax Classification 2023 Levy 2022 Levy % Change Maximum Parcel Amount Single Family $ 2,743.00 $ 2,702.00 1.52% Duplex $ 2,245.00 $ 2,212.00 1.49% Townhome $ 1,895.00 $ 1,867.00 1.50% Extended Parcel Amounts Single Family $ 2,743.00 $ 2,702.00 1.52% Duplex $ 2,245.00 $ 2,212.00 1.49% Townhome $ 1,895.00 $ 1,867.00 1.50% As noted above, extended (actual) 2023 tax levy amounts will increase by approximately 1.5% for single family, duplex and townhome parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $835,920.00 (out of a maximum amount of $881,956.00 – with $46,036.00 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: City Council From: Rob Fredrickson, Finance Director Date: November 21, 2023 Subject: SSA No. 2004-107 Raintree Village II – Tax Abatement Ordinance No. 2023-____ Page 1 Ordinance No. 2023-_____ 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”). Mayor's Report #6d Ordinance No. 2023-____ Page 2 (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2023 for the Bonds is $835,920.00 and the 2023 Levy for Special Taxes is $835,920.00. Section 2. Of the $881,956.00 of Special Taxes levied for calendar year 2023 pursuant to Section 6 of the Bond Ordinance $46,036.00 of such Special Taxes is hereby abated resulting in a 2023 calendar year levy of $835,920.00. 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 2023 dated November 21, 2023, prepared by DTA, Inc. and the 2023 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. 2023-____ Page 3 PASSED by the City Council of the City this __________ ___, 2023. KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ City Clerk SIGNED by the Mayor this _________ ___, 2023. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2023. Irvine | 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 2023) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 November 21, 2023 www.FinanceDTA.com 18201 Von Karman Avenue, Suite 220 Irvine, CA 92612 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 2023 ) Special Service Area No. 2004-107 Prepared for: United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 TABLE OF CONTENTS SECTION PAGE 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 2022 Special Tax Receipts................................................. 9 B Tax Sales and Foreclosures............................................... 9 V EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO ............................................... 10 VI AD VALOREM PROPERTY TAX RATES ....................... 11 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 2023 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com INTRODUCTION This report calculates the 2023 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 21, 2023 Trustee’s Report (Levy Year 2023) 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 I SPECIAL TAX REQUIREMENT United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No. 2004-107 2023 Special Tax Requirement is equal to $835,920. As shown in Table 1 below, the 2023 Special Tax Requirement is equal to the sum of the Series 2005 debt service for the bond year ending March 1, 2025, estimated administrative expenses, estimated delinquencies, reserve replenishment, and less the estimated projected available fund as of March 1, 2024. Table 1: Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus/(Deficit) $0 Earnings $0 Special Taxes $835,920 Subtotal $835,920 Uses of Funds Debt Service Interest - 09/01/2024 ($150,531) Interest - 03/01/2025 ($150,531) Principal - 03/01/2025 ($278,000) Administrative Expenses ($37,383) Delinquent Special Tax $0 Reserve Replenishment ($434,327) Subtotal ($1,050,773) Projected Surplus/(Deficit) - 03/01/2025 ($214,853) 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) 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, 2023, is shown in Table 2 on the following page. Note, since Amalgamated Bank of Chicago became the new Trustee on February 1, 2023, Table 2 reflects the account activities from February 1, 2023, through September 30, 2023. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com Table 2: Transaction Summary (2/01/2023 through 09/30/2024) Types of Funds Administrative Expense Fund Reserve Fund Bond and Interest Fund Special Redemption Fund Beginning Balance (February 1, 2023) $13,964 $28 $380,757 $1 Earnings $378 $1 $6,291 $662 Special Taxes Prior Year(s) $0 $0 $0 $0 Levy Year 2022 $0 $0 $819,480 $0 Miscellaneous Source of Funds $9.69 $0.00 $3,934.14 $0.00 Account Transfers $300 $0 $44,265 ($44,565) Administrative Expense Transfers 2022 Budgeted $0 $0 $0 $0 2023 Prefunding $0 $0 $0 $0 Debt Service Interest and Principal – 03/01/2023 $0 $0 ($381,155) $0 Interest – 09/01/2023 $0 $0 ($160,500) $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $60,699 Principal Redemption $0 $0 ($47,000) $0 Redemption Premium $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 Administrative Expenses ($6,268) $0 $0 $0 Ending Balance (September 30, 2023) $8,383 $28 $666,073 $16,796 The calculation of the estimated fund balances as of March 1, 2024, is shown in Table 3 on the following page. 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com Table 3: Estimated 2024 Bond Year-End Fund Balances (10/01/2023 through 03/01/2024) Types of Funds Administrative Expense Fund Reserve Fund Bond and Interest Fund Special Redemption Fund Beginning Balance (October 1, 2023) $8,383 $28 $666,073 $16,796 Earnings $0 $0 $0 $0 Special Taxes Prior Year(s) $0 $0 $0 $0 Levy Year 2022 $0 $0 $13,978 $0 Projected Tax Sale Receipts $0 $0 $0 $0 Account Transfers Bond Redemption/Prepayment $0 $0 $16,168 ($16,168) All Other/Non-Administrative Expenses $0 $242,457 ($242,457) $0 Administrative Expense Transfers 2023 Budgeted $22,732 $0 ($22,732) $0 2024 Prefunding $0 $0 $0 $0 Debt Service Principal - 03/01/2024 $0 $0 ($158,766) $0 Interest - 03/01/2024 $0 $0 ($255,000) $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 ($17,266) $0 Redemption Premium $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2022 Expenses ($31,115) $0 $0 $0 Ending Balance - 03/01/2024 $0 $242,485 $0 $628 Reserve Fund Requirement N/A ($676,813) N/A N/A Funds Not Eligible for Levy Surplus $0 N/A $0 N/A Projected Surplus/(Deficit) 03/01/2024 $0 $0 $0 $628 7 SECTION III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2023 Maximum Parcel Special Taxes equal $881,956. Subtracting the 2023 Special Tax Requirement of $835,920, results in an abatement of $46,036. 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 $2,743.00 $0.00 $2,743.00 Duplex Dwelling Unit $2,245.00 $0.00 $2,245.00 Townhome Dwelling Unit $1,895.00 $0.00 $1,895.00 Single-Family Dwelling Unit - Prepaid $2,743.00 $2,743.00 $0.00 Duplex Dwelling Unit - Prepaid $2,245.00 $2,245.00 $0.00 Townhome Dwelling Unit - Prepaid $1,895.00 $1,895.00 $0.00 A comparison of the maximum and extended special tax amounts for 2023 and 2022 is shown in Table 5 below. Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 2023 Levy Year 2022 Percentage Change Maximum Parcel Special Tax Single-Family Dwelling Unit $2,743.00 $2,743.00 1.5% Duplex Dwelling Unit $2,245.00 $2,245.00 1.5% Townhome Dwelling Unit $1,895.00 $1,895.00 1.5% Extended Special Tax Single-Family Dwelling Unit $2,743.00 $2,702.00 1.5% Duplex Dwelling Unit $2,245.00 $2,212.00 1.5% Townhome Dwelling Unit $1,895.00 $1,867.00 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. 8 SECTION III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com Table 6: Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Unit Single-Family Duplex Townhome 2023 2024 $868,836 $2,702 $2,212 $1,867 2024 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 9 SECTION IV PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) 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 other means of collecting the special tax, if necessary, to meet the financial obligations of SSA No. 2004-107. A 2022 Special Tax Receipts As of November 21, 2023, SSA No. 2004-107 2020 special tax receipts totaled $833,458. 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 EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com V EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO The 2022 equalized assessed value was $6,353,230. The SSA No. 2004-107 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 7 below. Table 7: Equalized Assessed Value and Value-to-Lien Ratio 2022 Equalized Assessed Value 1 2022 Appraised Value 2 Outstanding Bonds 3 Value-to-Lien Ratio $6,353,230 $19,059,690 $5,072,000 3.76:1 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, 2023, and reflecting the additional $17,000 scheduled to be redeemed on December 1, 2023. 11 SECTION VI AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com VI AD VALOREM PROPERTY TAX RATES The 2022 general ad valorem tax rates for SSA No. 2004-107 are shown in Table 8 below. Table 8: 2022 Ad Valorem Property Tax Rates 1 Type of Rate Ad Valorem Rate City 0.537710% County 0.590750% Bristol-Kendall Fire Protection District 0.698760% Forest Preserve 0.147640% Junior College #516 0.464150% Yorkville Library 0.255320% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.087810% Kendall Road District 0.223390% School District CU-115 6.652400% Total Tax Rate 9.657930% Note: 1. Source: Kendall County, for Tax Codes KE021. APPENDIX A United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2023) FUNDS AND ACCOUNTS A-1 APPENDIX A FUNDS AND ACCOUNTS United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com Figure A-1: Funds and Accounts APPENDIX B United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2023) APPLICATION OF SPECIAL TAX B-1 APPENDIX B APPLICATION OF SPECIAL TAX United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com Figure B-1: Application of Special Tax APPENDIX C United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2023) APPLICATION OF EARNINGS C-1 APPENDIX C APPLICATION OF EARNINGS United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com Figure C-1: Application of Earnings APPENDIX D United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2023) DEBT SERVICE SCHEDULE D-1 APPENDIX D DEBT SERVICE SCHEDULE United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com Table D-1: Revised Debt Service Schedule Year Ending (3/1) Payment Date Principal Interest Debt Service 2024 3/1/2024 $255,000 $158,765.63 $413,765.63 2025 9/1/2024 $150,531.25 $150,531.25 2025 3/1/2025 $278,000 $150,531.25 $428,531.25 2026 9/1/2025 $141,843.75 $141,843.75 2026 3/1/2026 $305,000 $141,843.75 $446,843.75 2027 9/1/2026 $132,312.50 $132,312.50 2027 3/1/2027 $333,000 $132,312.50 $465,312.50 2028 9/1/2027 $121,906.25 $121,906.25 2028 3/1/2028 $362,000 $121,906.25 $483,906.25 2029 9/1/2028 $110,593.75 $110,593.75 2029 3/1/2029 $393,000 $110,593.75 $503,593.75 2030 9/1/2029 $98,312.50 $98,312.50 2030 3/1/2030 $426,000 $98,312.50 $524,312.50 2031 9/1/2030 $85,000.00 $85,000.00 2031 3/1/2031 $461,000 $85,000.00 $546,000.00 2032 9/1/2031 $70,593.75 $70,593.75 2032 3/1/2032 $499,000 $70,593.75 $569,593.75 2033 9/1/2032 $55,000.00 $55,000.00 2033 3/1/2033 $540,000 $55,000.00 $595,000.00 2034 9/1/2033 $38,125.00 $38,125.00 2034 3/1/2034 $583,000 $38,125.00 $621,125.00 2035 9/1/2034 $19,906.25 $19,906.25 2035 3/1/2035 $637,000 $19,906.25 $656,906.25 APPENDIX E United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2023) AERIAL APPENDIX OF SSA BOUNDARIES E-1 APPENDIX E AERIAL APPENDIX OF SSA BOUNDARIES United City of Yorkville SSA No. 2004-107 November 21, 2023 Trustee’s Report (Levy Year 2023) www.FinanceDTA.com Figure E-1: Aerial Appendix of SSA Boundaries APPENDIX F United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2023) 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 $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 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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 2023) 2023 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2023 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedUnit Single Family Property 05-09-211-009 $0.00SFD1 $2,743.00361$2,743.00 05-09-211-010 $0.00SFD1 $2,743.00 362 $2,743.00 05-09-211-012 $0.00SFD1 $2,743.00364$2,743.00 05-09-211-013 $0.00SFD1 $2,743.00365$2,743.00 05-09-213-001 $0.00SFD1 $2,743.00360$2,743.00 05-09-213-002 $0.00SFD1 $2,743.00359$2,743.00 05-09-213-003 $0.00SFD1 $2,743.00358$2,743.00 05-09-213-004 $0.00SFD1 $2,743.00357$2,743.00 05-09-213-005 $0.00SFD1 $2,743.00356$2,743.00 05-09-213-006 $0.00SFD1 $2,743.00355$2,743.00 05-09-213-007 $0.00SFD1 $2,743.00354$2,743.00 05-09-213-008 $0.00SFD1 $2,743.00353$2,743.00 05-09-213-009 $0.00SFD1 $2,743.00419$2,743.00 05-09-213-010 $0.00SFD1 $2,743.00 418 $2,743.00 05-09-213-011 $0.00SFD1 $2,743.00417$2,743.00 05-09-213-012 $0.00SFD1 $2,743.00416$2,743.00 05-09-213-013 $0.00SFD1 $2,743.00415$2,743.00 05-09-213-014 $0.00SFD1 $2,743.00414$2,743.00 05-09-213-015 $0.00SFD1 $2,743.00413$2,743.00 05-09-213-016 $0.00SFD1 $2,743.00412$2,743.00 05-09-213-017 $0.00SFD1 $2,743.00411$2,743.00 05-09-214-001 $0.00SFD1 $2,743.00410$2,743.00 05-09-214-003 $0.00SFD1 $2,743.00408$2,743.00 05-09-214-004 $0.00SFD1 $2,743.00407$2,743.00 05-09-214-006 $0.00SFD1 $2,743.00405$2,743.00 05-09-214-007 $0.00SFD1 $2,743.00 404 $2,743.00 05-09-214-008 $0.00SFD1 $2,743.00397$2,743.00 05-09-214-009 $0.00SFD1 $2,743.00396$2,743.00 05-09-214-010 $0.00SFD1 $2,743.00395$2,743.00 05-09-214-011 $0.00SFD1 $2,743.00 394 $2,743.00 05-09-214-012 $0.00SFD1 $2,743.00393$2,743.00 05-09-214-013 $0.00SFD1 $2,743.00 392 $2,743.00 05-09-215-001 $0.00SFD1 $2,743.00366$2,743.00 05-09-215-002 $0.00SFD1 $2,743.00367$2,743.00 05-09-215-003 $0.00SFD1 $2,743.00368$2,743.00 05-09-215-004 $0.00SFD1 $2,743.00369$2,743.00 05-09-215-005 $0.00SFD1 $2,743.00370$2,743.00 05-09-215-006 $0.00SFD1 $2,743.00 371 $2,743.00 05-09-216-001 $0.00SFD1 $2,743.00391$2,743.00 05-09-216-002 $0.00SFD1 $2,743.00390$2,743.00 05-09-216-003 $0.00SFD1 $2,743.00389$2,743.00 05-09-216-004 $0.00SFD1 $2,743.00373$2,743.00 05-09-216-005 $0.00SFD1 $2,743.00372$2,743.00 05-09-226-003 $0.00SFD1 $2,743.00350$2,743.00 05-09-231-001 $0.00SFD1 $2,743.00349$2,743.00 05-09-231-002 $0.00SFD1 $2,743.00348$2,743.00 05-09-231-003 $0.00SFD1 $2,743.00 347 $2,743.00 05-09-231-004 $0.00SFD1 $2,743.00346$2,743.00 11/20/23 9:04AM Page 1 of 8 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2023 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedUnit 05-09-231-006 $0.00SFD 1 $2,743.00344 $2,743.00 05-09-232-002 $0.00SFD 1 $2,743.00342 $2,743.00 05-09-232-003 $0.00SFD 1 $2,743.00341 $2,743.00 05-09-232-005 $0.00SFD 1 $2,743.00339 $2,743.00 05-09-232-006 $0.00SFD 1 $2,743.00338 $2,743.00 05-09-233-001 $0.00SFD 1 $2,743.00352 $2,743.00 05-09-233-002 $0.00SFD 1 $2,743.00420 $2,743.00 05-09-233-003 $0.00SFD 1 $2,743.00353 $2,743.00 05-09-233-004 $0.00SFD 1 $2,743.00421 $2,743.00 05-09-234-001 $0.00SFD 1 $2,743.00422 $2,743.00 05-09-234-002 $0.00SFD 1 $2,743.00423 $2,743.00 05-09-234-003 $0.00SFD 1 $2,743.00424 $2,743.00 05-09-234-004 $0.00SFD 1 $2,743.00425 $2,743.00 05-09-234-005 $0.00SFD 1 $2,743.00426 $2,743.00 05-09-234-006 $0.00SFD 1 $2,743.00427 $2,743.00 05-09-234-007 $0.00SFD 1 $2,743.00428 $2,743.00 05-09-234-008 $0.00SFD 1 $2,743.00429 $2,743.00 05-09-234-009 $0.00SFD 1 $2,743.00430 $2,743.00 05-09-234-010 $0.00SFD 1 $2,743.00431 $2,743.00 05-09-235-001 $0.00SFD 1 $2,743.00432 $2,743.00 05-09-235-002 $0.00SFD 1 $2,743.00433 $2,743.00 05-09-235-003 $0.00SFD 1 $2,743.00434 $2,743.00 05-09-235-004 $0.00SFD 1 $2,743.00435 $2,743.00 05-09-235-005 $0.00SFD 1 $2,743.00436 $2,743.00 05-09-235-006 $0.00SFD 1 $2,743.00437 $2,743.00 05-09-235-007 $0.00SFD 1 $2,743.00438 $2,743.00 05-09-235-008 $0.00SFD 1 $2,743.00439 $2,743.00 05-09-235-009 $0.00SFD 1 $2,743.00440 $2,743.00 05-09-235-010 $0.00SFD 1 $2,743.00441 $2,743.00 05-09-235-011 $0.00SFD 1 $2,743.00442 $2,743.00 05-09-235-012 $0.00SFD 1 $2,743.00443 $2,743.00 05-09-235-014 $0.00SFD 1 $2,743.00445 $2,743.00 05-09-235-015 $0.00SFD 1 $2,743.00446 $2,743.00 05-09-235-016 $0.00SFD 1 $2,743.00447 $2,743.00 05-09-235-017 $0.00SFD 1 $2,743.00448 $2,743.00 05-09-235-018 $0.00SFD 1 $2,743.00449 $2,743.00 05-09-236-001 $0.00SFD 1 $2,743.00403 $2,743.00 05-09-236-002 $0.00SFD 1 $2,743.00402 $2,743.00 05-09-236-003 $0.00SFD 1 $2,743.00401 $2,743.00 05-09-236-004 $0.00SFD 1 $2,743.00400 $2,743.00 05-09-236-005 $0.00SFD 1 $2,743.00399 $2,743.00 05-09-236-006 $0.00SFD 1 $2,743.00398 $2,743.00 05-09-237-001 $0.00SFD 1 $2,743.00388 $2,743.00 05-09-237-002 $0.00SFD 1 $2,743.00387 $2,743.00 05-09-237-003 $0.00SFD 1 $2,743.00386 $2,743.00 05-09-237-004 $0.00SFD 1 $2,743.00385 $2,743.00 05-09-237-005 $0.00SFD 1 $2,743.00384 $2,743.00 05-09-237-006 $0.00SFD 1 $2,743.00383 $2,743.00 05-09-237-007 $0.00SFD 1 $2,743.00382 $2,743.00 11/20/23 9:04AM Page 2 of 8 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2023 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedUnit 05-09-237-008 $0.00SFD 1 $2,743.00381 $2,743.00 05-09-237-009 $0.00SFD 1 $2,743.00380 $2,743.00 05-09-237-010 $0.00SFD 1 $2,743.00379 $2,743.00 05-09-237-011 $0.00SFD 1 $2,743.00378 $2,743.00 05-09-237-012 $0.00SFD 1 $2,743.00377 $2,743.00 05-09-237-013 $0.00SFD 1 $2,743.00376 $2,743.00 05-09-237-014 $0.00SFD 1 $2,743.00375 $2,743.00 05-09-237-015 $0.00SFD 1 $2,743.00374 $2,743.00 05-09-238-001 $0.00SFD 1 $2,743.00450 $2,743.00 05-09-238-002 $0.00SFD 1 $2,743.00451 $2,743.00 05-09-238-003 $0.00SFD 1 $2,743.00452 $2,743.00 05-09-238-004 $0.00SFD 1 $2,743.00453 $2,743.00 05-09-238-005 $0.00SFD 1 $2,743.00454 $2,743.00 05-09-238-006 $0.00SFD 1 $2,743.00455 $2,743.00 05-09-238-007 $0.00SFD 1 $2,743.00456 $2,743.00 05-09-238-008 $0.00SFD 1 $2,743.00457 $2,743.00 05-09-238-009 $0.00SFD 1 $2,743.00458 $2,743.00 05-09-238-010 $0.00SFD 1 $2,743.00459 $2,743.00 05-09-239-001 $0.00SFD 1 $2,743.00501 $2,743.00 05-09-239-002 $0.00SFD 1 $2,743.00502 $2,743.00 05-09-239-004 $0.00SFD 1 $2,743.00504 $2,743.00 05-09-239-005 $0.00SFD 1 $2,743.00505 $2,743.00 05-09-239-006 $0.00SFD 1 $2,743.00506 $2,743.00 05-09-239-007 $0.00SFD 1 $2,743.00507 $2,743.00 05-09-239-008 $0.00SFD 1 $2,743.00508 $2,743.00 05-09-239-009 $0.00SFD 1 $2,743.00509 $2,743.00 05-09-239-010 $0.00SFD 1 $2,743.00510 $2,743.00 05-09-239-011 $0.00SFD 1 $2,743.00511 $2,743.00 05-09-239-012 $0.00SFD 1 $2,743.00512 $2,743.00 05-09-239-014 $0.00SFD 1 $2,743.00514 $2,743.00 05-09-239-015 $0.00SFD 1 $2,743.00515 $2,743.00 05-09-239-016 $0.00SFD 1 $2,743.00516 $2,743.00 05-09-239-017 $0.00SFD 1 $2,743.00517 $2,743.00 05-09-239-018 $0.00SFD 1 $2,743.00518 $2,743.00 05-09-239-019 $0.00SFD 1 $2,743.00519 $2,743.00 05-09-240-001 $0.00SFD 1 $2,743.00520 $2,743.00 05-09-240-002 $0.00SFD 1 $2,743.00521 $2,743.00 05-09-240-003 $0.00SFD 1 $2,743.00522 $2,743.00 05-09-240-004 $0.00SFD 1 $2,743.00523 $2,743.00 05-09-240-005 $0.00SFD 1 $2,743.00524 $2,743.00 05-09-240-006 $0.00SFD 1 $2,743.00525 $2,743.00 05-09-240-007 $0.00SFD 1 $2,743.00526 $2,743.00 05-09-240-008 $0.00SFD 1 $2,743.00527 $2,743.00 05-09-240-009 $0.00SFD 1 $2,743.00528 $2,743.00 05-09-240-010 $0.00SFD 1 $2,743.00529 $2,743.00 05-09-240-011 $0.00SFD 1 $2,743.00530 $2,743.00 05-09-240-012 $0.00SFD 1 $2,743.00531 $2,743.00 05-09-240-013 $0.00SFD 1 $2,743.00532 $2,743.00 05-09-240-014 $0.00SFD 1 $2,743.00533 $2,743.00 11/20/23 9:04AM Page 3 of 8 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2023 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedUnit 05-09-240-015 $0.00SFD 1 $2,743.00534 $2,743.00 05-09-241-001 $0.00SFD 1 $2,743.00535 $2,743.00 05-09-241-002 $0.00SFD 1 $2,743.00536 $2,743.00 05-09-241-003 $0.00SFD 1 $2,743.00537 $2,743.00 05-09-241-004 $0.00SFD 1 $2,743.00538 $2,743.00 05-09-241-005 $0.00SFD 1 $2,743.00539 $2,743.00 05-09-241-006 $0.00SFD 1 $2,743.00540 $2,743.00 05-09-241-007 $0.00SFD 1 $2,743.00541 $2,743.00 05-09-241-008 $0.00SFD 1 $2,743.00542 $2,743.00 05-09-242-001 $0.00SFD 1 $2,743.00469 $2,743.00 05-09-242-003 $0.00SFD 1 $2,743.00471 $2,743.00 05-09-242-004 $0.00SFD 1 $2,743.00472 $2,743.00 05-09-242-005 $0.00SFD 1 $2,743.00473 $2,743.00 05-09-242-006 $0.00SFD 1 $2,743.00474 $2,743.00 05-09-242-008 $0.00SFD 1 $2,743.00476 $2,743.00 05-09-242-009 $0.00SFD 1 $2,743.00477 $2,743.00 05-09-242-010 $0.00SFD 1 $2,743.00478 $2,743.00 05-09-242-012 $0.00SFD 1 $2,743.00480 $2,743.00 05-09-242-013 $0.00SFD 1 $2,743.00481 $2,743.00 05-09-242-014 $0.00SFD 1 $2,743.00482 $2,743.00 05-09-242-015 $0.00SFD 1 $2,743.00483 $2,743.00 05-09-243-001 $0.00SFD 1 $2,743.00500 $2,743.00 05-09-243-002 $0.00SFD 1 $2,743.00499 $2,743.00 05-09-243-003 $0.00SFD 1 $2,743.00498 $2,743.00 05-09-243-004 $0.00SFD 1 $2,743.00497 $2,743.00 05-09-243-005 $0.00SFD 1 $2,743.00496 $2,743.00 05-09-243-006 $0.00SFD 1 $2,743.00495 $2,743.00 05-09-243-007 $0.00SFD 1 $2,743.00494 $2,743.00 05-09-243-008 $0.00SFD 1 $2,743.00493 $2,743.00 05-09-243-009 $0.00SFD 1 $2,743.00492 $2,743.00 05-09-243-010 $0.00SFD 1 $2,743.00491 $2,743.00 05-09-243-011 $0.00SFD 1 $2,743.00490 $2,743.00 05-09-243-012 $0.00SFD 1 $2,743.00489 $2,743.00 05-09-243-013 $0.00SFD 1 $2,743.00488 $2,743.00 05-09-243-014 $0.00SFD 1 $2,743.00487 $2,743.00 05-09-243-015 $0.00SFD 1 $2,743.00486 $2,743.00 05-09-243-016 $0.00SFD 1 $2,743.00485 $2,743.00 05-10-106-001 $0.00SFD 1 $2,743.00460 $2,743.00 05-10-106-002 $0.00SFD 1 $2,743.00461 $2,743.00 05-10-106-003 $0.00SFD 1 $2,743.00462 $2,743.00 05-10-106-004 $0.00SFD 1 $2,743.00463 $2,743.00 05-10-106-005 $0.00SFD 1 $2,743.00464 $2,743.00 05-10-106-006 $0.00SFD 1 $2,743.00465 $2,743.00 05-10-106-007 $0.00SFD 1 $2,743.00466 $2,743.00 Subtotal $521,170.00190 $0.00$521,170.00 Duplex Property 05-03-381-010 $0.00DUP 1 $2,245.00264 $2,245.00 05-03-381-011 $0.00DUP 1 $2,245.00264 $2,245.00 05-10-128-034 $0.00DUP 1 $2,245.00$2,245.00 11/20/23 9:04AM Page 4 of 8 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2023 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedUnit 05-10-128-035 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-036 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-037 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-038 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-039 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-040 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-041 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-042 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-043 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-044 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-045 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-046 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-047 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-048 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-049 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-050 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-051 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-052 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-053 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-054 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-055 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-056 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-057 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-066 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-067 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-068 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-082 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-083 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-084 $0.00DUP 1 $2,245.00$2,245.00 05-10-128-085 $0.00DUP 1 $2,245.00$2,245.00 Subtotal $74,085.0033 $0.00$74,085.00 Townhome Property 05-03-379-007 $0.00THM 1 $1,895.00295 $1,895.001 05-03-379-008 $0.00THM 1 $1,895.00295 $1,895.002 05-03-379-009 $0.00THM 1 $1,895.00295 $1,895.003 05-03-379-010 $0.00THM 1 $1,895.00295 $1,895.004 05-03-379-012 $0.00THM 1 $1,895.00296 $1,895.00a 05-03-379-013 $0.00THM 1 $1,895.00296 $1,895.00b 05-03-379-014 $0.00THM 1 $1,895.00296 $1,895.00c 05-03-379-015 $0.00THM 1 $1,895.00296 $1,895.00d 05-03-379-017 $0.00THM 1 $1,895.00294 $1,895.00a 05-03-379-018 $0.00THM 1 $1,895.00294 $1,895.00b 05-03-379-019 $0.00THM 1 $1,895.00294 $1,895.00c 05-03-379-020 $0.00THM 1 $1,895.00294 $1,895.00d 05-03-379-022 $0.00THM 1 $1,895.00293 $1,895.00a 05-03-379-023 $0.00THM 1 $1,895.00293 $1,895.00b 05-03-379-024 $0.00THM 1 $1,895.00293 $1,895.00c 05-03-379-025 $0.00THM 1 $1,895.00293 $1,895.00d 05-03-379-030 $0.00THM 1 $1,895.00297 $1,895.001 11/20/23 9:04AM Page 5 of 8 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2023 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedUnit 05-03-379-032 $0.00THM 1 $1,895.00297 $1,895.003 05-03-379-033 $0.00THM 1 $1,895.00297 $1,895.004 05-03-379-034 $0.00THM 1 $1,895.00297 $1,895.002 05-03-381-008 $0.00THM 1 $1,895.00290 $1,895.00 05-03-381-009 $0.00THM 1 $1,895.00290 $1,895.00 05-03-381-013 $0.00THM 1 $1,895.00289 $1,895.00 05-03-381-014 $0.00THM 1 $1,895.00289 $1,895.00 05-03-381-015 $0.00THM 1 $1,895.00289 $1,895.00 05-03-381-016 $0.00THM 1 $1,895.00289 $1,895.00 05-03-381-017 $0.00THM 1 $1,895.00290 $1,895.00 05-03-381-018 $0.00THM 1 $1,895.00290 $1,895.00 05-03-381-020 $0.00THM 1 $1,895.00$1,895.00 05-03-381-022 $0.00THM 1 $1,895.00$1,895.00 05-03-381-024 $0.00THM 1 $1,895.00$1,895.00 05-03-381-026 $0.00THM 1 $1,895.00$1,895.00 05-03-381-028 $0.00THM 1 $1,895.00$1,895.00 05-03-381-029 $0.00THM 1 $1,895.00$1,895.00 05-03-381-030 $0.00THM 1 $1,895.00$1,895.00 05-03-382-006 $0.00THM 1 $1,895.00288 $1,895.00 05-03-382-007 $0.00THM 2 $3,790.00288 $3,790.00 05-03-382-008 $0.00THM 1 $1,895.00288 $1,895.00 05-03-382-009 $0.00THM 1 $1,895.00$1,895.00 05-03-382-010 $0.00THM 1 $1,895.00$1,895.00 05-03-382-011 $0.00THM 1 $1,895.00$1,895.00 05-03-382-012 $0.00THM 1 $1,895.00$1,895.00 05-10-126-003 $0.00THM 1 $1,895.00$1,895.00 05-10-126-005 $0.00THM 1 $1,895.00$1,895.00 05-10-126-006 $0.00THM 1 $1,895.00$1,895.00 05-10-126-007 $0.00THM 1 $1,895.00$1,895.00 05-10-127-017 $0.00THM 1 $1,895.00311 $1,895.00 05-10-127-019 $0.00THM 1 $1,895.00311 $1,895.00 05-10-127-021 $0.00THM 1 $1,895.00$1,895.00 05-10-127-023 $0.00THM 1 $1,895.00$1,895.00 05-10-127-024 $0.00THM 1 $1,895.00$1,895.00 05-10-127-025 $0.00THM 1 $1,895.00$1,895.00 05-10-127-026 $0.00THM 1 $1,895.00$1,895.00 05-10-127-027 $0.00THM 1 $1,895.00$1,895.00 05-10-127-029 $0.00THM 1 $1,895.00$1,895.00 05-10-127-031 $0.00THM 1 $1,895.00$1,895.00 05-10-127-032 $0.00THM 1 $1,895.00$1,895.00 05-10-127-033 $0.00THM 1 $1,895.00$1,895.00 05-10-127-035 $0.00THM 1 $1,895.00$1,895.00 05-10-127-037 $0.00THM 1 $1,895.00$1,895.00 05-10-127-038 $0.00THM 1 $1,895.00$1,895.00 05-10-127-039 $0.00THM 1 $1,895.00$1,895.00 05-10-127-041 $0.00THM 1 $1,895.00$1,895.00 05-10-127-043 $0.00THM 1 $1,895.00$1,895.00 05-10-127-044 $0.00THM 1 $1,895.00$1,895.00 05-10-127-045 $0.00THM 1 $1,895.00$1,895.00 11/20/23 9:04AM Page 6 of 8 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2023 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedUnit 05-10-127-047 $0.00THM 1 $1,895.00$1,895.00 05-10-127-049 $0.00THM 1 $1,895.00$1,895.00 05-10-127-050 $0.00THM 1 $1,895.00$1,895.00 05-10-127-051 $0.00THM 1 $1,895.00$1,895.00 05-10-127-053 $0.00THM 1 $1,895.00$1,895.00 05-10-127-054 $0.00THM 1 $1,895.00$1,895.00 05-10-127-055 $0.00THM 1 $1,895.00$1,895.00 05-10-127-056 $0.00THM 1 $1,895.00$1,895.00 05-10-127-058 $0.00THM 1 $1,895.00$1,895.00 05-10-127-059 $0.00THM 1 $1,895.00$1,895.00 05-10-127-060 $0.00THM 1 $1,895.00$1,895.00 05-10-127-061 $0.00THM 1 $1,895.00$1,895.00 05-10-127-063 $0.00THM 1 $1,895.00$1,895.00 05-10-127-065 $0.00THM 1 $1,895.00$1,895.00 05-10-127-066 $0.00THM 1 $1,895.00$1,895.00 05-10-127-067 $0.00THM 1 $1,895.00$1,895.00 05-10-127-068 $0.00THM 1 $1,895.00$1,895.00 05-10-127-070 $0.00THM 1 $1,895.00$1,895.00 05-10-127-071 $0.00THM 1 $1,895.00$1,895.00 05-10-127-072 $0.00THM 1 $1,895.00$1,895.00 05-10-127-073 $0.00THM 1 $1,895.00$1,895.00 05-10-127-075 $0.00THM 1 $1,895.00$1,895.00 05-10-127-076 $0.00THM 1 $1,895.00$1,895.00 05-10-127-077 $0.00THM 1 $1,895.00$1,895.00 05-10-127-079 $0.00THM 1 $1,895.00$1,895.00 05-10-127-081 $0.00THM 1 $1,895.00$1,895.00 05-10-127-082 $0.00THM 1 $1,895.00$1,895.00 05-10-127-083 $0.00THM 1 $1,895.00$1,895.00 05-10-127-085 $0.00THM 1 $1,895.00$1,895.00 05-10-127-087 $0.00THM 1 $1,895.00$1,895.00 05-10-127-088 $0.00THM 1 $1,895.00$1,895.00 05-10-127-089 $0.00THM 1 $1,895.00$1,895.00 05-10-127-090 $0.00THM 1 $1,895.00$1,895.00 05-10-127-092 $0.00THM 1 $1,895.00$1,895.00 05-10-127-093 $0.00THM 1 $1,895.00$1,895.00 05-10-127-094 $0.00THM 1 $1,895.00$1,895.00 05-10-128-023 $0.00THM 4 $7,580.00300 $7,580.00 05-10-128-027 $0.00THM 1 $1,895.00299 $1,895.00a 05-10-128-028 $0.00THM 1 $1,895.00299 $1,895.00b 05-10-128-029 $0.00THM 1 $1,895.00299 $1,895.00c 05-10-128-030 $0.00THM 1 $1,895.00299 $1,895.00d 05-10-128-060 $0.00THM 1 $1,895.00$1,895.00 05-10-128-062 $0.00THM 1 $1,895.00$1,895.00 05-10-128-063 $0.00THM 1 $1,895.00$1,895.00 05-10-128-064 $0.00THM 1 $1,895.00$1,895.00 05-10-128-070 $0.00THM 1 $1,895.00$1,895.00 05-10-128-071 $0.00THM 1 $1,895.00$1,895.00 05-10-128-072 $0.00THM 1 $1,895.00$1,895.00 05-10-128-073 $0.00THM 1 $1,895.00$1,895.00 11/20/23 9:04AM Page 7 of 8 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2023 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedUnit 05-10-128-077 $0.00THM1 $1,895.00$1,895.00 05-10-128-079 $0.00THM1 $1,895.00$1,895.00 05-10-128-080 $0.00THM1 $1,895.00$1,895.00 05-10-128-081 $0.00THM1 $1,895.00$1,895.00 05-10-128-087 $0.00THM1 $1,895.00$1,895.00 05-10-128-089 $0.00THM1 $1,895.00$1,895.00 05-10-128-090 $0.00THM1 $1,895.00$1,895.00 05-10-128-091 $0.00THM1 $1,895.00$1,895.00 Subtotal $240,665.00127 $0.00$240,665.00 Prepaid Single Family Property 05-09-211-011 $2,743.00PREPAYS1 $0.00363$2,743.00 05-09-214-005 $2,743.00PREPAYS1 $0.00406$2,743.00 05-09-231-005 $2,743.00PREPAYS1 $0.00345$2,743.00 05-09-232-001 $2,743.00PREPAYS1 $0.00343$2,743.00 05-09-232-004 $2,743.00PREPAYS1 $0.00340$2,743.00 05-09-235-013 $2,743.00PREPAYS1 $0.00444$2,743.00 05-09-239-003 $2,743.00PREPAYS1 $0.00 503 $2,743.00 05-09-239-013 $2,743.00PREPAYS1 $0.00513$2,743.00 05-09-242-007 $2,743.00PREPAYS1 $0.00475$2,743.00 05-10-128-058 $2,245.00PREPAYS1 $0.00$2,245.00 05-10-128-059 $2,245.00PREPAYS1 $0.00$2,245.00 05-10-128-065 $2,245.00PREPAYS1 $0.00$2,245.00 05-10-128-074 $2,245.00PREPAYS1 $0.00$2,245.00 05-10-128-075 $2,245.00PREPAYS1 $0.00$2,245.00 Subtotal $0.0014 $35,912.00$35,912.00 Others 05-03-381-023 $1,895.00PREPAY1 $0.00$1,895.00 05-09-214-002 $2,743.00PREPAY1 $0.00409$2,743.00 05-09-242-002 $2,743.00PREPAY1 $0.00470$2,743.00 05-09-242-011 $2,743.00PREPAY1 $0.00479$2,743.00 Subtotal $0.004 $10,124.00$10,124.00 GRAND TOTALS (taxes levied)# of units)(maximum taxes)(taxes abated) $835,920.00368 $46,036.00$881,956.00 11/20/23 9:04AM Page 8 of 8 18201 VON KARMAN AVENUE, SUITE 220 IRVINE, CA 92612 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 represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Autumn Creek Special Service Area (2005-108), as shown on Table 6 (page 9) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates (DTA). Special Service No. 2005-108 (Autumn Creek) Tax Classification 2023 Levy 2022 Levy % Change Maximum Parcel Amount Single Family $ 2,536.00 $ 2,499.00 1.48% Townhome $ 2,157.00 $ 2,125.00 1.51% Extended Parcel Amounts Single Family $ 1,858.64 $ 1,831.16 1.50% Townhome $ 1,580.88 $ 1,557.12 1.53% As noted above, extended (actual) 2023 tax levy amounts will marginally increase by approximately 1.5% for both single family and townhome parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $843,412.08 (out of a maximum amount of $1,168,534.00 – with $325,121.92 being abated). Memorandum To: City Council From: Rob Fredrickson, Finance Director Date: November 21, 2023 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 7 (page 10) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates (DTA). Special Service No. 2005-109 (Bristol Bay) Tax Classification 2023 Levy 2022 Levy % Change Maximum Parcel Amount - First Series Single Family $ 2,739.00 $ 2,699.00 1.48% Townhome $ 2,220.00 $ 2,187.00 1.51% Condominium $ 1,871.00 $ 1,843.00 1.52% Extended Parcel Amounts - First Series Single Family $ 2,067.00 $ 2,036.72 1.49% Townhome $ 1,675.34 $ 1,650.36 1.51% Condominium $ 1,411.96 $ 1,390.78 1.52% As noted above, extended (actual) 2023 tax levy amounts will increase by approximately 1.5% for single family, townhome and condominium parcels in comparison with the previous year. When taken in aggregate, these parcels will yield special service area property taxes totaling $1,295,765.56 (out of a maximum amount of $1,726,248.00 – with $430,482.44 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 / Bristol Bay SSA Administration Report have been attached for your review and consideration. Ordinance No. 2023-____ Page 1 Ordinance No. 2023-_____ 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 Mayor's Report #6e Ordinance No. 2023-____ 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 $325,121.92 as levied for SSA 2005-108 (Series 2006 Autumn Creek Project) and $430,482.44 as levied for the SSA 2005-109 (Series 2006 Bristol Bay Project) for the levy year of 2023 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 2023 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. 2023-____ 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. 2023. ______________________________ CITY CLERK KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2023. ______________________________ MAYOR Attest: ______________________________ CITY CLERK Irvine | 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 2023) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NOS. 2005-108 AND 2005-109 November 21, 2023 www.FinanceDTA.com 18201 Von Karman Avenue, Suite 220 Irvine, CA 92612 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 2023 ) Special Service Area Nos. 2005-108 and 2005-109 Prepared for: United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 TABLE OF CONTENTS SECTION PAGE INTRODUCTION ....................................................................... 1 A Authorized Special Services ............................................. 1 B Bonded Indebtedness ........................................................ 2 C SSA No. 2005-108 Special Taxes ..................................... 2 D SSA No. 2005-109 Special Taxes ..................................... 3 I SPECIAL TAX REQUIREMENT ....................................... 4 II ACCOUNT ACTIVITY SUMMARY ................................. 5 III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ................................................................................ 8 IV PRIOR YEAR SPECIAL TAX COLLECTIONS .............. 12 A Special Tax Collections.................................................... 12 B SSA No. 2005-108 2022 Special Tax Receipts ............ 12 C SSA No. 2005-108 Tax Sales and Foreclosures ....................................................................... 12 D SSA No. 2005-109 2022 Special Tax Receipts ............ 12 E SSA No. 2005-109 Tax Sales and Foreclosures ....................................................................... 12 V DEVELOPMENT STATUS .............................................. 13 A SSA No. 2005-108 Development Status ....................... 13 B SSA No. 2005-108 Equalized Assessed Value ............. 13 C SSA No. 2005-109 Development Status ....................... 13 D SSA No. 2005-109 Equalized Assessed Value ............. 13 VI OUTSTANDING BONDS ............................................... 14 A SSA No. 2005-108 Outstanding Bonds Error! Bookmark not defined. B SSA No. 2005-109 Outstanding Bonds Error! Bookmark not defined. VII EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO ............................................... 15 VIII AD VALOREM PROPERTY TAX RATES ....................... 16 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 2023 AMENDED SSA NO. 2005-108 SPECIAL TAX ROLL APPENDIX H 2023 AMENDED SSA NO. 2005-109 SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com INTRODUCTION This report calculates the 2023 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Numbers 2005-108 ("SSA No. 2005-108") and 2005-109 ("SSA No. 2005-109") Special Tax Refunding Bonds, Series 2016 (the "Series 2016 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2005-108 and SSA No. 2005-109. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2005-108 and 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. 2005-108 was established by Ordinance No. 2006-25 (the "SSA No. 2005-108 Establishing Ordinance"), adopted on March 28, 2006. The SSA No. 2005-108 Establishing Ordinance authorized SSA No. 2005-108 to provide special services, issue bonds, and levy a special tax to repay the bonds. SSA No. 2005-109 was established by Ordinance No. 2006-17 (the "SSA No. 2005-109 Establishing Ordinance"), adopted on March 14, 2006. The SSA No. 2005-109 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; 2 INTRODUCTION United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com 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. B Bonded Indebtedness The SSA No. 2005-108 Establishing Ordinance specified that not more than $15,500,000 in bonds may be issued by SSA No. 2005-108. Ordinance No. 2006-26, 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 United City of Yorkville Special Service Area Number 2005-108 Special Tax Bonds, Series 2006 (“Autumn Creek Project”) (the “SSA No. 2005-108 Series 2006 Bonds”). The SSA No. 2005-108 Series 2006 Bonds were issued in the amount of $14,980,000 in April 2006. The SSA No. 2005-109 Establishing Ordinance specified that not more than $10,000,000 in bonds may be issued by SSA No. 2005-109. Ordinance No. 2006-18, 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 United City of Yorkville Special Service Area Number 2005-109 Special Tax Bonds, Series 2006 (“Bristol Bay I Project”) (the “SSA No. 2005-109 Series 2006 Bonds”). The SSA No. 2005-109 Series 2006 Bonds were issued in the amount of $19,000,000 in March 2006. The SSA No. 2005-108 Series 2006 Bonds and SSA No. 2005-109 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 Series 2016 Bonds to refund the SSA No. 2005-108 Series 2006 Bonds and SSA No. 2005-109 Series 2006 Bonds. 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 SSA No. 2005-108 Special Taxes The SSA No. 2005-108 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 INTRODUCTION United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com D SSA No. 2005-109 Special Taxes The SSA No. 2005-109 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. 4 SECTION I SPECIAL TAX REQUIREMENT United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No. 2005-108 and SSA No. 2005-109 2023 Special Tax Requirement is equal to $2,139,178. As shown in Table 1 below, the 2023 Special Tax Requirement is equal to the sum of the Series 2016 debt service for the bond year ending March 1, 2025, estimated administrative expenses, and the contingency for estimated delinquent special taxes, and less the estimated projected available fund as of March 1, 2024. Table 1: 2023 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus/(Deficit) $81,000 Earnings $0 Special Taxes $2,139,178 Subtotal $2,220,178 Uses of Funds Debt Service Interest – 09/01/2024 ($442,118) Interest – 03/01/2025 ($442,118) Principal – 03/01/2025 ($1,219,000) Administrative Expenses ($47,500) Delinquent Special Taxes ($69,441) Reserve Fund Replenishment $0 Subtotal ($2,220,178) Projected Surplus/(Deficit) – 03/01/2025 $0 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) 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 September 30, 2023, is shown in Table 2 on the following page. 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 2: SSA No. 2005-108 and SSA No. 2005-109, Series 2016 Bonds Transaction Summary (10/01/2022 through 09/30/2024) Types of Funds Administrative Expense Fund Reserve Fund Bond and Interest Fund Special Redemption Fund Sources of Funds - Actual Beginning Balance (October 1, 2022) $31,248 $2,472,036 $1,586,855 $21,353 Earnings $1,283 $99,226 $37,718 $563 Special Taxes Prior Year(s) $0 $0 $58,212 $0 Levy Year 2022 $0 $0 $2,029,072 $0 Uses of Funds - Actual Account Transfers $28,644 ($94,759) $92,368 $2,291 Administrative Expense Transfers 2022 Budgeted $0 $0 $0 $0 2023 Prefunding $0 $0 ($28,544) $0 Debt Service Interest and Principal – 03/01/2023 $0 $0 ($1,577,646) $0 Interest – 09/01/2023 $0 $0 ($458,666) $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $24,529 Principal Redemption $0 $0 $0 ($23,705) Redemption Premium $0 $0 $0 $0 Property Owner Refunds $0 $0 ($2,708) $0 Administrative Expenses ($35,534) $0 $0 $0 Ending Balance (September 30, 2023) $25,641 $2,476,503 $1,736,662 $25,030 7 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com The calculation of the estimated fund balances as of March 1, 2024, is shown in Table 3 below. Table 3: SSA No. 2005-108 and SSA No. 2005-109 Estimated Transaction Summary (10/01/2023 through 03/01/2024) Types of Funds Administrative Expense Fund Reserve Fund Bond and Interest Fund Special Redemption Fund Sources of Funds - Projected Beginning Balance (October 1, 2023) $25,641 $2,476,503 $1,736,662 $25,030 Earnings $0 $0 $0 $0 Special Taxes Prior Year(s) $0 $0 $0 $0 Levy Year 2022 $0 $0 $77,816 $0 Projected Tax Sale Receipts $0 $0 $0 $0 Uses of Funds - Projected Account Transfers Bond Redemption/Prepayments $150 ($3,221) ($2,717) $5,788 All Other/Non-Administrative Expense $0 ($13,793) $13,793 $0 Administrative Expense Transfers 2023 Budgeted $0 $0 $0 $0 2024 Prefunding $9,941 $0 ($9,941) $0 Debt Service Principal - 03/01/2024 $0 $0 ($458,386) $0 Interest - 03/01/2024 $0 $0 ($1,161,000) $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 ($29,000) Redemption Premium and Accrued Interest $0 $0 $0 ($884) Property Owner Refunds $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2022 Expenses ($21,481) $0 $0 $0 Ending Balance (March 1, 2024) $14,250 $2,459,489 $196,227 $934 Reserve Fund Requirement N/A ($2,459,489) N/A N/A Funds Not Eligible for Levy Surplus ($14,250) N/A ($115,227) N/A Projected Surplus/(Deficit) as of March 1, 2024 $0 $0 $81,000 $934 8 SECTION III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to SSA No. 2005-108 Special Tax Roll and Report, the 2023 Maximum Parcel Special Taxes equal $1,168,534. For purposes of the Abatement Ordinance, subtracting the 2023 Special Tax Requirement allocable to SSA No. 2005-108 of $843,412 (the “SSA No. 2005-108 Special Tax Requirement”), results in an abatement of $325,122. In accordance with SSA No. 2005-108 Special Tax Rolls and Reports, the Maximum Parcel Special Tax applicable to each Parcel in SSA No. 2005-108 is abated in equal percentages until the special tax remaining equals the SSA No. 2005-108 Special Tax Requirement. Pursuant to SSA No. 2005-109 Special Tax Roll and Report, the 2023 Maximum Parcel Special Taxes equal $1,726,248. For purposes of the Abatement Ordinance, subtracting the 2023 Special Tax Requirement allocable to SSA No. 2005-109 of $1,295,766 (the “SSA No. 2005- 109 Special Tax Requirement”), results in an abatement of $430,482. In accordance with SSA No. 2005-109 Special Tax Rolls and Reports, the Maximum Parcel Special Tax applicable to each Parcel in SSA No. 2005-109 is abated in equal percentages until the special tax remaining equals the SSA No. 2005-109 Special Tax Requirement. The 2023 maximum, abated, and extended special tax for each special tax classification for SSA No. 2005-108 and SSA No. 2005-109 are shown respectively in Tables 4 and 5 below. The Amended Special Tax Rolls for SSA No. 2005-108 and SSA No. 2005-109, which list the maximum, abated, and extended special tax for each parcel, are attached as Appendices G and H, respectively. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the 2016 Bond Ordinance. Table 4: SSA No. 2005-108 Maximum, Abated, and Extended Special Taxes Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single-Family Dwelling Unit $2,536.00 $677.36 $1,858.64 Townhome Dwelling Unit $2,157.00 $576.12 $1,580.88 Single-Family Dwelling Unit - Prepaid $2,536.00 $2,536.00 $0.00 Townhome Dwelling Unit – Prepaid $2,157.00 $2,157.00 $0.00 9 SECTION III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 5: SSA No. 2005-109 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 $2,739.00 $672.00 $2,067.00 Townhome Dwelling Unit $2,220.00 $544.66 $1,675.34 Condominium Dwelling Unit $1,871.00 $459.04 $1,411.96 Single-Family Dwelling Unit - Prepaid $2,739.00 $2,739.00 $0.00 Townhome Dwelling Unit – Prepaid $2,220.00 $2,220.00 $0.00 Condominium Dwelling Unit – Prepaid $1,871.00 $1,871.00 $0.00 Second Series Single-Family Dwelling Unit - Prepaid $2,739.00 $2,739.00 $0.00 Townhome Dwelling Unit - Prepaid $2,220.00 $2,220.00 $0.00 Condominium Dwelling Unit - Prepaid $1,871.00 $1,871.00 $0.00 A comparison of the SSA No. 2005-108 and SSA No. 2005-109 maximum and extended special tax amounts for 2023 and 2022 is shown in Tables 6 and 7 below. Table 6: SSA No. 2005-108 Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 2023 Leavy Year 2022 Percentage Change Maximum Parcel Special Tax Single-Family Property $2,536.00 $2,499.00 1.5% Townhome Property $2,157.00 $2,125.00 1.5% Extended Special Tax Single-Family Property $1,858.64 $1,831.16 1.5% Townhome Property $1,580.88 $1,557.12 1.5% 10 SECTION III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 7: SSA No. 2005-109 Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 2023 Levy Year 2022 Percentage Change Maximum Parcel Special Tax - First Series Single-Family Dwelling Unit $2,739.00 $2,699.00 1.5% Townhome Dwelling Unit $2,220.00 $2,187.00 1.5% Condominium Dwelling Unit $1,871.00 $1,843.00 1.5% Extended Special Tax - First Series Single-Family Dwelling Unit $2,067.00 $2,036.72 1.5% Townhome Dwelling Unit $1,675.34 $1,650.36 1.5% Condominium Dwelling Unit $1,411.96 $1,390.78 1.5% Maximum Parcel Special Tax - Second Series Single-Family Dwelling Unit $2,739.00 $2,699.00 1.5% Townhome Dwelling Unit $2,220.00 $2,187.00 1.5% Condominium Dwelling Unit $1,871.00 $1,843.00 1.5% Extended Special Tax - Second Series Single-Family Dwelling Unit $0.00 $0.00 NA Townhome Dwelling Unit $0.00 $0.00 NA Condominium Dwelling Unit $0.00 $0.00 NA The schedule of the remaining SSA No. 2005-108 and SSA No. 2005-109 Maximum Parcel Special Taxes is shown in Tables 8 and 9 on the following page. The Maximum Parcel Special Taxes escalate 1.50% annually through 2034. 11 SECTION III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table 8: SSA No. 2005-108 Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Unit Single-Family Townhome 2023 2024 $1,340,433 $2,574 $2,189 2024 2025 $1,360,418 $2,613 $2,222 2025 2026 $1,380,720 $2,652 $2,255 2026 2027 $1,401,597 $2,692 $2,289 2027 2028 $1,422,474 $2,732 $2,323 2028 2029 $1,443,926 $2,773 $2,358 2029 2030 $1,465,378 $2,815 $2,393 2030 2031 $1,487,405 $2,857 $2,429 2031 2032 $1,509,749 $2,900 $2,465 2032 2033 $1,532,351 $2,944 $2,502 2033 2034 $1,555,270 $2,988 $2,540 2034 2035 $1,578,764 $3,033 $2,578 Table 9: SSA No. 2005-109 Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Unit Single-Family Townhome Condominium 2023 2024 $1,320,706 $2,739 $2,220 $1,871 2024 2025 $1,340,433 $2,780 $2,253 $1,899 2025 2026 $1,360,418 $2,822 $2,287 $1,927 2026 2027 $1,380,720 $2,864 $2,321 $1,956 2027 2028 $1,401,597 $2,907 $2,356 $1,985 2028 2029 $1,422,474 $2,951 $2,391 $2,015 2029 2030 $1,443,926 $2,995 $2,427 $2,045 2030 2031 $1,465,378 $3,040 $2,463 $2,076 2031 2032 $1,487,405 $3,086 $2,500 $2,107 2032 2033 $1,509,749 $3,132 $2,538 $2,139 2033 2034 $1,532,351 $3,179 $2,576 $2,171 2034 2035 $1,555,270 $3,227 $2,615 $2,204 12 SECTION IV PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com IV PRIOR YEAR SPECIAL TAX COLLECTIONS A Special Tax Collections The SSA No. 2005-108 and 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 other means of collecting the special tax, if necessary, to meet the financial obligations of SSA Nos. 2005-108 and 2005-109. B SSA No. 2005-108 2022 Special Tax Receipts As of November 9, 2023, SSA No. 2005-108 2022 special tax receipts totaled $830,887. There were no delinquencies. C SSA No. 2005-108 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. D SSA No. 2005-109 2022 Special Tax Receipts As of November 9, 2022, SSA No. 2005-109 2022 special tax receipts totaled $1,276,001. There were no delinquencies. E SSA No. 2005-109 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. 13 SECTION V DEVELOPMENT STATUS United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com V DEVELOPMENT STATUS A SSA No. 2005-108 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 10 below. Table 10: SSA No. 2005-108 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 B SSA No. 2005-108 Equalized Assessed Value The 2022 equalized assessed value for SSA No. 2005-108 was $34,556,498. C SSA No. 2005-109 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 11 below. Table 11: SSA No. 2005-109 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 D SSA No. 2005-109 Equalized Assessed Value The 2022 equalized assessed value was $35,117,850.95. 14 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com VI OUTSTANDING BONDS As of September 2, 2023, the outstanding principal was $22,039,000, reflecting the additional $29,000 scheduled to be redeemed on December 1, 2023. 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, $187,000 of the Series 2016 Bonds have been redeemed, with additional $29,000 scheduled to be redeemed on December 1, 2023, as shown in Table 12 below. Table 12: Special Mandatory Series 2016 Bonds Bond Redemptions from Special Tax Prepayments Redemption Date Bonds Redeemed September 1, 2016 $24,000 March 1, 2018 $72,000 September 1, 2019 $23,000 March 1, 2020 $24,000 March 1, 2022 $21,000 June 1, 2023 $23,000 December 1, 2023 $29,000 Total Redeemed $216,000 B Special Tax Prepayments The SSA No. 2005-108 and SSA No. 2005-109 Maximum Parcel Special Taxes may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Seres 2016 Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the 2016 Bond Indenture. The prepayment calculation formula for SSA No. 2005-108 and SSA No. 2005-109 are set forth in their respective Special Tax Roll and Reports. B.1 SSA No. 2005-108 Prior to the issuance of Series 2016 Bonds, the Maximum Parcel Special Tax had been prepaid in full for eight single-family dwelling units and eight townhome dwelling units. After the issuance Series 2016 Bonds, the Maximum Parcel Special Tax has been prepaid in full for seven single-family dwelling units to date. No partial prepayments have been received. B.2 SSA No. 2005-109 To date, the Maximum Parcel Special Tax has been prepaid in full for three single- family dwelling units and for two condominium dwelling units. No partial prepayments have been received. 15 SECTION VII EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com VII EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO The aggregate SSA No. 2005-108 and SSA No. 2005-109 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 14 below. Table 13: Equalized Assessed Value and Value-to-Lien Ratio 2022 Equalized Assessed Value 1 2022 Appraised Value 2 Outstanding Bonds 3 Value to Lien Ratio $69,674,349 $209,023,046 $22,039,000 3.16:1 Notes: 1. Source: Kendall County 2. Appraised Value is equal to three times the equalized assessed value. 3. As of September 2, 2023, and reflecting the additional $29,000 scheduled to be redeemed on December 1, 2023. 16 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2022 general ad valorem tax rates for SSA No. 2005-108 and SSA No. 2005-109 are shown in Table 15 below. Table 14: 2022 General Ad Valorem Property Tax Rates 1 Type of Rate SSA No. 2005-108 Ad Valorem Rate SSA No. 2005-109 Ad Valorem Rate City 0.537710% 0.537710% County 0.590750% 0.590750% Bristol-Kendall Fire Protection District 0.698760% 0.698760% Forest Preserve 0.147640% 0.147640% Junior College #516 0.464150% 0.464150% Yorkville Library 0.255320% 0.255320% Yorkville/Bristol Sanitary District 0.000000% 0.000000% Bristol Township 0.081310% 0.081310% Bristol Road District 0.059890% 0.059890% School District CU-115 6.652400% 6.652400% Total Tax Rate 9.487930% 9.487930% Note: 1. Source: Kendall County, for Tax Codes BR005 and BR069. APPENDIX A United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 Administration Report (Levy Year 2023) FUNDS AND ACCOUNTS A-1 APPENDIX A FUNDS AND ACCOUNTS United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure A-1: Funds and Accounts APPENDIX B United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 Administration Report (Levy Year 2023) APPLICATION OF SPECIAL TAX B-1 APPENDIX B APPLICATION OF SPECIAL TAX United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure B-1: Application of Special Tax APPENDIX C United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 Administration Report (Levy Year 2023) APPLICATION OF EARNINGS C-1 APPENDIX C APPLICATION OF EARNINGS United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Figure C-1: Application of Earnings APPENDIX D United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 Administration Report (Levy Year 2023) DEBT SERVICE SCHEDULE D-1 APPENDIX D DEBT SERVICE SCHEDULE United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 November 21, 2023 Administration Report (Levy Year 2023) www.FinanceDTA.com Table D-1: Revised Debt Service Schedule Year Ending (3/1) Payment Date Principal Interest Debt Service 2024 3/1/2024 $1,161,000 $458,386.25 $1,619,386.25 2025 9/1/2024 $442,118.13 $442,118.13 2025 3/1/2025 $1,219,000 $442,118.13 $1,661,118.13 2026 9/1/2025 $423,833.13 $423,833.13 2026 3/1/2026 $1,289,000 $423,833.13 $1,712,833.13 2027 9/1/2026 $403,692.50 $403,692.50 2027 3/1/2027 $1,358,000 $403,692.50 $1,761,692.50 2028 9/1/2027 $381,625.00 $381,625.00 2028 3/1/2028 $1,437,000 $381,625.00 $1,818,625.00 2029 9/1/2028 $345,700.00 $345,700.00 2029 3/1/2029 $1,542,000 $345,700.00 $1,887,700.00 2030 9/1/2029 $307,150.00 $307,150.00 2030 3/1/2030 $1,652,000 $307,150.00 $1,959,150.00 2031 9/1/2030 $265,850.00 $265,850.00 2031 3/1/2031 $1,764,000 $265,850.00 $2,029,850.00 2032 9/1/2031 $221,750.00 $221,750.00 2032 3/1/2032 $1,882,000 $221,750.00 $2,103,750.00 2033 9/1/2032 $174,700.00 $174,700.00 2033 3/1/2033 $2,007,000 $174,700.00 $2,181,700.00 2034 9/1/2033 $134,560.00 $134,560.00 2034 3/1/2034 $2,127,000 $134,560.00 $2,261,560.00 2035 9/1/2034 $92,020.00 $92,020.00 2035 3/1/2035 $2,239,000 $92,020.00 $2,331,020.00 2036 9/1/2035 $47,240.00 $47,240.00 2036 3/1/2036 $2,362,000 $47,240.00 $2,409,240.00 APPENDIX E United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 Administration Report (Levy Year 2023) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 Administration Report (Levy Year 2023) 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. 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. 2005-108 and SSA No. 2005-109 Administration Report (Levy Year 2023) 2023 AMENDED SSA NO. 2005-108 SPECIAL TAX ROLL United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit Single Family Property 02-15-376-003 $677.36SFD1 $1,858.64326$2,536.00 02-15-376-004 $677.36SFD1 $1,858.64327$2,536.00 02-15-376-005 $677.36SFD1 $1,858.64328$2,536.00 02-15-376-006 $677.36SFD1 $1,858.64329$2,536.00 02-15-376-007 $677.36SFD1 $1,858.64330$2,536.00 02-15-376-008 $677.36SFD1 $1,858.64331$2,536.00 02-15-376-009 $677.36SFD1 $1,858.64332$2,536.00 02-15-376-010 $677.36SFD1 $1,858.64333$2,536.00 02-15-376-011 $677.36SFD1 $1,858.64334$2,536.00 02-15-376-015 $677.36SFD1 $1,858.64339$2,536.00 02-15-376-016 $677.36SFD1 $1,858.64340$2,536.00 02-15-376-017 $677.36SFD1 $1,858.64341$2,536.00 02-15-376-018 $677.36SFD1 $1,858.64342$2,536.00 02-15-376-019 $677.36SFD1 $1,858.64343$2,536.00 02-15-376-020 $677.36SFD1 $1,858.64344$2,536.00 02-15-376-021 $677.36SFD1 $1,858.64345$2,536.00 02-15-376-022 $677.36SFD1 $1,858.64346$2,536.00 02-15-376-023 $677.36SFD1 $1,858.64347$2,536.00 02-15-376-024 $677.36SFD1 $1,858.64348$2,536.00 02-15-376-025 $677.36SFD1 $1,858.64352$2,536.00 02-15-376-026 $677.36SFD1 $1,858.64353$2,536.00 02-15-376-027 $677.36SFD1 $1,858.64354$2,536.00 02-22-103-003 $677.36SFD1 $1,858.64325$2,536.00 02-22-103-004 $677.36SFD1 $1,858.64324$2,536.00 02-22-126-009 $677.36SFD1 $1,858.64321$2,536.00 02-22-126-010 $677.36SFD1 $1,858.64320$2,536.00 02-22-126-011 $677.36SFD1 $1,858.64319$2,536.00 02-22-126-012 $677.36SFD1 $1,858.64318$2,536.00 02-22-126-013 $677.36SFD1 $1,858.64317$2,536.00 02-22-126-014 $677.36SFD1 $1,858.64316$2,536.00 02-22-126-016 $677.36SFD1 $1,858.64314$2,536.00 02-22-126-017 $677.36SFD1 $1,858.64313$2,536.00 02-22-126-018 $677.36SFD1 $1,858.64312$2,536.00 02-22-126-019 $677.36SFD1 $1,858.64311$2,536.00 02-22-126-020 $677.36SFD1 $1,858.64310$2,536.00 02-22-126-021 $677.36SFD1 $1,858.64309$2,536.00 02-22-127-002 $677.36SFD1 $1,858.64381$2,536.00 02-22-127-003 $677.36SFD1 $1,858.64380$2,536.00 02-22-127-004 $677.36SFD1 $1,858.64379$2,536.00 11/20/23 11:11AM Page 1 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-127-005 $677.36SFD1 $1,858.64378$2,536.00 02-22-127-006 $677.36SFD1 $1,858.64377$2,536.00 02-22-127-007 $677.36SFD1 $1,858.64376$2,536.00 02-22-127-008 $677.36SFD1 $1,858.64375$2,536.00 02-22-127-009 $677.36SFD1 $1,858.64374$2,536.00 02-22-127-010 $677.36SFD1 $1,858.64387$2,536.00 02-22-127-011 $677.36SFD1 $1,858.64386$2,536.00 02-22-127-012 $677.36SFD1 $1,858.64385$2,536.00 02-22-127-013 $677.36SFD1 $1,858.64384$2,536.00 02-22-127-014 $677.36SFD1 $1,858.64383$2,536.00 02-22-127-015 $677.36SFD1 $1,858.64382$2,536.00 02-22-128-002 $677.36SFD1 $1,858.64350$2,536.00 02-22-128-003 $677.36SFD1 $1,858.64351$2,536.00 02-22-129-001 $677.36SFD1 $1,858.64355$2,536.00 02-22-129-002 $677.36SFD1 $1,858.64356$2,536.00 02-22-129-003 $677.36SFD1 $1,858.64357$2,536.00 02-22-129-004 $677.36SFD1 $1,858.64358$2,536.00 02-22-129-005 $677.36SFD1 $1,858.64359$2,536.00 02-22-129-006 $677.36SFD1 $1,858.64360$2,536.00 02-22-129-007 $677.36SFD1 $1,858.64361$2,536.00 02-22-129-008 $677.36SFD1 $1,858.64362$2,536.00 02-22-129-009 $677.36SFD1 $1,858.64363$2,536.00 02-22-129-010 $677.36SFD1 $1,858.64364$2,536.00 02-22-129-011 $677.36SFD1 $1,858.64365$2,536.00 02-22-129-012 $677.36SFD1 $1,858.64366$2,536.00 02-22-129-013 $677.36SFD1 $1,858.64367$2,536.00 02-22-129-014 $677.36SFD1 $1,858.64368$2,536.00 02-22-129-015 $677.36SFD1 $1,858.64369$2,536.00 02-22-129-016 $677.36SFD1 $1,858.64370$2,536.00 02-22-129-017 $677.36SFD1 $1,858.64371$2,536.00 02-22-129-018 $677.36SFD1 $1,858.64372$2,536.00 02-22-173-001 $677.36SFD1 $1,858.64292$2,536.00 02-22-173-002 $677.36SFD1 $1,858.64293$2,536.00 02-22-173-003 $677.36SFD1 $1,858.64294$2,536.00 02-22-173-004 $677.36SFD1 $1,858.64295$2,536.00 02-22-173-005 $677.36SFD1 $1,858.64296$2,536.00 02-22-173-006 $677.36SFD1 $1,858.64297$2,536.00 02-22-173-007 $677.36SFD1 $1,858.64298$2,536.00 02-22-173-008 $677.36SFD1 $1,858.64299$2,536.00 11/20/23 11:11AM Page 2 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-173-009 $677.36SFD1 $1,858.64300$2,536.00 02-22-173-010 $677.36SFD1 $1,858.64301$2,536.00 02-22-173-011 $677.36SFD1 $1,858.64302$2,536.00 02-22-173-012 $677.36SFD1 $1,858.64303$2,536.00 02-22-173-013 $677.36SFD1 $1,858.64304$2,536.00 02-22-173-014 $677.36SFD1 $1,858.64305$2,536.00 02-22-173-015 $677.36SFD1 $1,858.64306$2,536.00 02-22-173-016 $677.36SFD1 $1,858.64307$2,536.00 02-22-174-001 $677.36SFD1 $1,858.64250$2,536.00 02-22-174-002 $677.36SFD1 $1,858.64251$2,536.00 02-22-174-003 $677.36SFD1 $1,858.64252$2,536.00 02-22-174-004 $677.36SFD1 $1,858.64253$2,536.00 02-22-174-005 $677.36SFD1 $1,858.64254$2,536.00 02-22-174-006 $677.36SFD1 $1,858.64255$2,536.00 02-22-174-007 $677.36SFD1 $1,858.64256$2,536.00 02-22-174-008 $677.36SFD1 $1,858.64257$2,536.00 02-22-174-009 $677.36SFD1 $1,858.64258$2,536.00 02-22-174-010 $677.36SFD1 $1,858.64259$2,536.00 02-22-174-011 $677.36SFD1 $1,858.64260$2,536.00 02-22-174-012 $677.36SFD1 $1,858.64261$2,536.00 02-22-174-013 $677.36SFD1 $1,858.64262$2,536.00 02-22-174-014 $677.36SFD1 $1,858.64263$2,536.00 02-22-175-003 $677.36SFD1 $1,858.64266$2,536.00 02-22-175-004 $677.36SFD1 $1,858.64267$2,536.00 02-22-175-005 $677.36SFD1 $1,858.64268$2,536.00 02-22-175-006 $677.36SFD1 $1,858.64269$2,536.00 02-22-175-007 $677.36SFD1 $1,858.64270$2,536.00 02-22-175-008 $677.36SFD1 $1,858.64271$2,536.00 02-22-175-009 $677.36SFD1 $1,858.64272$2,536.00 02-22-175-010 $677.36SFD1 $1,858.64273$2,536.00 02-22-175-011 $677.36SFD1 $1,858.64274$2,536.00 02-22-175-012 $677.36SFD1 $1,858.64275$2,536.00 02-22-175-013 $677.36SFD1 $1,858.64276$2,536.00 02-22-175-014 $677.36SFD1 $1,858.64277$2,536.00 02-22-175-015 $677.36SFD1 $1,858.64278$2,536.00 02-22-175-016 $677.36SFD1 $1,858.64279$2,536.00 02-22-175-017 $677.36SFD1 $1,858.64280$2,536.00 02-22-175-018 $677.36SFD1 $1,858.64281$2,536.00 02-22-175-019 $677.36SFD1 $1,858.64282$2,536.00 11/20/23 11:11AM Page 3 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-175-020 $677.36SFD1 $1,858.64283$2,536.00 02-22-175-021 $677.36SFD1 $1,858.64284$2,536.00 02-22-175-022 $677.36SFD1 $1,858.64285$2,536.00 02-22-175-023 $677.36SFD1 $1,858.64286$2,536.00 02-22-175-024 $677.36SFD1 $1,858.64287$2,536.00 02-22-175-025 $677.36SFD1 $1,858.64288$2,536.00 02-22-175-026 $677.36SFD1 $1,858.64289$2,536.00 02-22-175-027 $677.36SFD1 $1,858.64290$2,536.00 02-22-175-028 $677.36SFD1 $1,858.64291$2,536.00 02-22-176-008 $677.36SFD1 $1,858.64231$2,536.00 02-22-176-009 $677.36SFD1 $1,858.64232$2,536.00 02-22-176-010 $677.36SFD1 $1,858.64233$2,536.00 02-22-176-011 $677.36SFD1 $1,858.64234$2,536.00 02-22-176-013 $677.36SFD1 $1,858.64236$2,536.00 02-22-176-014 $677.36SFD1 $1,858.64237$2,536.00 02-22-176-015 $677.36SFD1 $1,858.64238$2,536.00 02-22-176-016 $677.36SFD1 $1,858.64239$2,536.00 02-22-176-017 $677.36SFD1 $1,858.64240$2,536.00 02-22-176-019 $677.36SFD1 $1,858.64242$2,536.00 02-22-176-020 $677.36SFD1 $1,858.64243$2,536.00 02-22-176-021 $677.36SFD1 $1,858.64244$2,536.00 02-22-176-022 $677.36SFD1 $1,858.64245$2,536.00 02-22-176-023 $677.36SFD1 $1,858.64246$2,536.00 02-22-176-024 $677.36SFD1 $1,858.64247$2,536.00 02-22-176-025 $677.36SFD1 $1,858.64248$2,536.00 02-22-177-001 $677.36SFD1 $1,858.64131$2,536.00 02-22-177-002 $677.36SFD1 $1,858.64130$2,536.00 02-22-177-003 $677.36SFD1 $1,858.64129$2,536.00 02-22-177-004 $677.36SFD1 $1,858.64128$2,536.00 02-22-177-005 $677.36SFD1 $1,858.64127$2,536.00 02-22-178-001 $677.36SFD1 $1,858.642$2,536.00 02-22-178-002 $677.36SFD1 $1,858.643$2,536.00 02-22-254-002 $677.36SFD1 $1,858.644$2,536.00 02-22-254-003 $677.36SFD1 $1,858.645$2,536.00 02-22-254-004 $677.36SFD1 $1,858.646$2,536.00 02-22-254-005 $677.36SFD1 $1,858.647$2,536.00 02-22-254-006 $677.36SFD1 $1,858.648$2,536.00 02-22-254-007 $677.36SFD1 $1,858.649$2,536.00 02-22-254-008 $677.36SFD1 $1,858.6410$2,536.00 11/20/23 11:11AM Page 4 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-254-009 $677.36SFD1 $1,858.6411$2,536.00 02-22-254-010 $677.36SFD1 $1,858.6412$2,536.00 02-22-254-012 $677.36SFD1 $1,858.6414$2,536.00 02-22-255-001 $677.36SFD1 $1,858.64126$2,536.00 02-22-255-002 $677.36SFD1 $1,858.64125$2,536.00 02-22-255-003 $677.36SFD1 $1,858.64124$2,536.00 02-22-255-004 $677.36SFD1 $1,858.64123$2,536.00 02-22-255-006 $677.36SFD1 $1,858.64121$2,536.00 02-22-255-007 $677.36SFD1 $1,858.64120$2,536.00 02-22-255-008 $677.36SFD1 $1,858.64119$2,536.00 02-22-255-009 $677.36SFD1 $1,858.64118$2,536.00 02-22-255-010 $677.36SFD1 $1,858.64117$2,536.00 02-22-255-011 $677.36SFD1 $1,858.64116$2,536.00 02-22-255-012 $677.36SFD1 $1,858.64115$2,536.00 02-22-255-013 $677.36SFD1 $1,858.64114$2,536.00 02-22-255-032 $677.36SFD1 $1,858.6413$2,536.00 02-22-255-033 $677.36SFD1 $1,858.6414$2,536.00 02-22-255-034 $677.36SFD1 $1,858.6415$2,536.00 02-22-255-035 $677.36SFD1 $1,858.6416$2,536.00 02-22-255-036 $677.36SFD1 $1,858.6417$2,536.00 02-22-255-037 $677.36SFD1 $1,858.6418$2,536.00 02-22-255-038 $677.36SFD1 $1,858.6419$2,536.00 02-22-255-039 $677.36SFD1 $1,858.6420$2,536.00 02-22-255-040 $677.36SFD1 $1,858.6421$2,536.00 02-22-255-041 $677.36SFD1 $1,858.6422$2,536.00 02-22-255-042 $677.36SFD1 $1,858.6423$2,536.00 02-22-255-043 $677.36SFD1 $1,858.6424$2,536.00 02-22-255-044 $677.36SFD1 $1,858.6425$2,536.00 02-22-255-045 $677.36SFD1 $1,858.6426$2,536.00 02-22-255-046 $677.36SFD1 $1,858.6427$2,536.00 02-22-255-047 $677.36SFD1 $1,858.6428$2,536.00 02-22-255-048 $677.36SFD1 $1,858.6429$2,536.00 02-22-255-049 $677.36SFD1 $1,858.6430$2,536.00 02-22-255-050 $677.36SFD1 $1,858.6431$2,536.00 02-22-255-051 $677.36SFD1 $1,858.6432$2,536.00 02-22-255-052 $677.36SFD1 $1,858.6433$2,536.00 02-22-255-053 $677.36SFD1 $1,858.6434$2,536.00 02-22-256-001 $677.36SFD1 $1,858.6415$2,536.00 02-22-256-002 $677.36SFD1 $1,858.6416$2,536.00 11/20/23 11:11AM Page 5 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-256-003 $677.36SFD1 $1,858.6417$2,536.00 02-22-256-005 $677.36SFD1 $1,858.6419$2,536.00 02-22-256-006 $677.36SFD1 $1,858.6420$2,536.00 02-22-256-007 $677.36SFD1 $1,858.6421$2,536.00 02-22-256-008 $677.36SFD1 $1,858.6422$2,536.00 02-22-256-009 $677.36SFD1 $1,858.6423$2,536.00 02-22-256-010 $677.36SFD1 $1,858.6424$2,536.00 02-22-256-011 $677.36SFD1 $1,858.6425$2,536.00 02-22-256-012 $677.36SFD1 $1,858.6426$2,536.00 02-22-257-001 $677.36SFD1 $1,858.64113$2,536.00 02-22-257-011 $677.36SFD1 $1,858.64170$2,536.00 02-22-257-012 $677.36SFD1 $1,858.64169$2,536.00 02-22-257-014 $677.36SFD1 $1,858.64167$2,536.00 02-22-257-015 $677.36SFD1 $1,858.64166$2,536.00 02-22-257-016 $677.36SFD1 $1,858.64165$2,536.00 02-22-257-017 $677.36SFD1 $1,858.64164$2,536.00 02-22-257-018 $677.36SFD1 $1,858.64163$2,536.00 02-22-257-019 $677.36SFD1 $1,858.64162$2,536.00 02-22-257-020 $677.36SFD1 $1,858.64111$2,536.00 02-22-257-021 $677.36SFD1 $1,858.64112$2,536.00 02-22-257-023 $677.36SFD1 $1,858.641$2,536.00 02-22-257-024 $677.36SFD1 $1,858.642$2,536.00 02-22-257-025 $677.36SFD1 $1,858.643$2,536.00 02-22-257-026 $677.36SFD1 $1,858.644$2,536.00 02-22-257-027 $677.36SFD1 $1,858.645$2,536.00 02-22-257-028 $677.36SFD1 $1,858.646$2,536.00 02-22-257-029 $677.36SFD1 $1,858.647$2,536.00 02-22-257-031 $677.36SFD1 $1,858.649$2,536.00 02-22-257-032 $677.36SFD1 $1,858.6410$2,536.00 02-22-258-001 $677.36SFD1 $1,858.64110$2,536.00 02-22-258-002 $677.36SFD1 $1,858.64186$2,536.00 02-22-258-003 $677.36SFD1 $1,858.64185$2,536.00 02-22-258-004 $677.36SFD1 $1,858.64184$2,536.00 02-22-258-005 $677.36SFD1 $1,858.64183$2,536.00 02-22-258-006 $677.36SFD1 $1,858.64182$2,536.00 02-22-258-007 $677.36SFD1 $1,858.64181$2,536.00 02-22-258-009 $677.36SFD1 $1,858.64179$2,536.00 02-22-258-010 $677.36SFD1 $1,858.64192$2,536.00 02-22-258-011 $677.36SFD1 $1,858.64191$2,536.00 11/20/23 11:11AM Page 6 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-258-012 $677.36SFD1 $1,858.64190$2,536.00 02-22-258-013 $677.36SFD1 $1,858.64189$2,536.00 02-22-258-014 $677.36SFD1 $1,858.64188$2,536.00 02-22-258-015 $677.36SFD1 $1,858.64187$2,536.00 02-22-258-016 $677.36SFD1 $1,858.64109$2,536.00 02-22-259-001 $677.36SFD1 $1,858.6491$2,536.00 02-22-275-001 $677.36SFD1 $1,858.6427$2,536.00 02-22-275-002 $677.36SFD1 $1,858.6428$2,536.00 02-22-275-003 $677.36SFD1 $1,858.6429$2,536.00 02-22-275-004 $677.36SFD1 $1,858.6430$2,536.00 02-22-275-005 $677.36SFD1 $1,858.6431$2,536.00 02-22-275-006 $677.36SFD1 $1,858.6432$2,536.00 02-22-275-007 $677.36SFD1 $1,858.6433$2,536.00 02-22-275-008 $677.36SFD1 $1,858.6434$2,536.00 02-22-275-009 $677.36SFD1 $1,858.6435$2,536.00 02-22-275-010 $677.36SFD1 $1,858.6436$2,536.00 02-22-275-011 $677.36SFD1 $1,858.6437$2,536.00 02-22-277-002 $677.36SFD1 $1,858.64107$2,536.00 02-22-277-003 $677.36SFD1 $1,858.64106$2,536.00 02-22-277-004 $677.36SFD1 $1,858.64105$2,536.00 02-22-277-005 $677.36SFD1 $1,858.64104$2,536.00 02-22-277-006 $677.36SFD1 $1,858.6493$2,536.00 02-22-277-007 $677.36SFD1 $1,858.6492$2,536.00 02-22-352-004 $677.36SFD1 $1,858.64173$2,536.00 02-22-352-006 $677.36SFD1 $1,858.64171$2,536.00 02-22-353-001 $677.36SFD1 $1,858.64178$2,536.00 02-22-353-003 $677.36SFD1 $1,858.64176$2,536.00 02-22-353-005 $677.36SFD1 $1,858.64197$2,536.00 02-22-353-006 $677.36SFD1 $1,858.64196$2,536.00 02-22-353-007 $677.36SFD1 $1,858.64195$2,536.00 02-22-353-008 $677.36SFD1 $1,858.64194$2,536.00 02-22-353-009 $677.36SFD1 $1,858.64193$2,536.00 02-22-354-001 $677.36SFD1 $1,858.6490$2,536.00 02-22-354-002 $677.36SFD1 $1,858.6489$2,536.00 02-22-354-003 $677.36SFD1 $1,858.6488$2,536.00 02-22-354-004 $677.36SFD1 $1,858.64198$2,536.00 02-22-354-005 $677.36SFD1 $1,858.64199$2,536.00 02-22-354-006 $677.36SFD1 $1,858.64200$2,536.00 02-22-354-007 $677.36SFD1 $1,858.64201$2,536.00 11/20/23 11:11AM Page 7 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-354-008 $677.36SFD1 $1,858.64202$2,536.00 02-22-354-009 $677.36SFD1 $1,858.6478$2,536.00 02-22-354-010 $677.36SFD1 $1,858.6479$2,536.00 02-22-354-011 $677.36SFD1 $1,858.6480$2,536.00 02-22-358-001 $677.36SFD1 $1,858.6477$2,536.00 02-22-478-001 $677.36SFD1 $1,858.6487$2,536.00 02-22-478-002 $677.36SFD1 $1,858.6486$2,536.00 02-22-478-003 $677.36SFD1 $1,858.6485$2,536.00 02-22-478-004 $677.36SFD1 $1,858.6484$2,536.00 02-22-478-005 $677.36SFD1 $1,858.6483$2,536.00 02-22-478-006 $677.36SFD1 $1,858.6482$2,536.00 02-22-478-007 $677.36SFD1 $1,858.6481$2,536.00 02-22-479-001 $677.36SFD1 $1,858.6476$2,536.00 02-22-479-002 $677.36SFD1 $1,858.6475$2,536.00 02-22-479-003 $677.36SFD1 $1,858.6474$2,536.00 02-22-479-004 $677.36SFD1 $1,858.6473$2,536.00 02-22-479-005 $677.36SFD1 $1,858.6472$2,536.00 02-22-479-006 $677.36SFD1 $1,858.6471$2,536.00 02-22-479-007 $677.36SFD1 $1,858.6470$2,536.00 02-22-479-008 $677.36SFD1 $1,858.6469$2,536.00 02-22-479-009 $677.36SFD1 $1,858.6468$2,536.00 02-22-479-010 $677.36SFD1 $1,858.6467$2,536.00 02-22-479-011 $677.36SFD1 $1,858.6466$2,536.00 02-22-480-001 $677.36SFD1 $1,858.6494$2,536.00 02-22-480-002 $677.36SFD1 $1,858.6495$2,536.00 02-22-480-003 $677.36SFD1 $1,858.6496$2,536.00 02-22-480-004 $677.36SFD1 $1,858.6497$2,536.00 02-22-480-005 $677.36SFD1 $1,858.6498$2,536.00 02-22-480-006 $677.36SFD1 $1,858.6499$2,536.00 02-22-480-007 $677.36SFD1 $1,858.64100$2,536.00 02-22-480-008 $677.36SFD1 $1,858.64101$2,536.00 02-22-480-009 $677.36SFD1 $1,858.64102$2,536.00 02-22-480-010 $677.36SFD1 $1,858.64103$2,536.00 02-22-481-001 $677.36SFD1 $1,858.6438$2,536.00 02-22-481-002 $677.36SFD1 $1,858.6439$2,536.00 02-22-481-003 $677.36SFD1 $1,858.6440$2,536.00 02-22-481-004 $677.36SFD1 $1,858.6441$2,536.00 02-22-481-005 $677.36SFD1 $1,858.6442$2,536.00 02-22-481-006 $677.36SFD1 $1,858.6443$2,536.00 11/20/23 11:11AM Page 8 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-481-007 $677.36SFD1 $1,858.6444$2,536.00 02-22-481-008 $677.36SFD1 $1,858.6445$2,536.00 02-22-481-009 $677.36SFD1 $1,858.6446$2,536.00 02-22-481-010 $677.36SFD1 $1,858.6447$2,536.00 02-22-481-011 $677.36SFD1 $1,858.6448$2,536.00 02-22-481-012 $677.36SFD1 $1,858.6449$2,536.00 02-22-481-013 $677.36SFD1 $1,858.6450$2,536.00 02-22-481-014 $677.36SFD1 $1,858.6451$2,536.00 02-22-481-015 $677.36SFD1 $1,858.6452$2,536.00 02-22-481-016 $677.36SFD1 $1,858.6453$2,536.00 02-22-481-017 $677.36SFD1 $1,858.6454$2,536.00 02-22-481-018 $677.36SFD1 $1,858.6455$2,536.00 02-22-481-019 $677.36SFD1 $1,858.6456$2,536.00 02-22-481-020 $677.36SFD1 $1,858.6457$2,536.00 02-22-481-021 $677.36SFD1 $1,858.6458$2,536.00 02-22-481-022 $677.36SFD1 $1,858.6459$2,536.00 02-22-481-023 $677.36SFD1 $1,858.6460$2,536.00 02-22-481-024 $677.36SFD1 $1,858.6461$2,536.00 02-22-481-025 $677.36SFD1 $1,858.6462$2,536.00 02-22-481-026 $677.36SFD1 $1,858.6463$2,536.00 02-22-481-027 $677.36SFD1 $1,858.6464$2,536.00 Subtotal $618,927.12333 $225,560.88$844,488.00 Townhome Property 02-22-230-004 $576.12THM1 $1,580.88227$2,157.001 02-22-230-005 $576.12THM1 $1,580.88227$2,157.002 02-22-230-006 $576.12THM1 $1,580.88227$2,157.003 02-22-230-007 $576.12THM1 $1,580.88227$2,157.004 02-22-230-008 $576.12THM1 $1,580.88227$2,157.005 02-22-230-010 $576.12THM1 $1,580.88226$2,157.001 02-22-230-011 $576.12THM1 $1,580.88226$2,157.002 02-22-230-012 $576.12THM1 $1,580.88226$2,157.003 02-22-230-013 $576.12THM1 $1,580.88226$2,157.004 02-22-230-014 $576.12THM1 $1,580.88226$2,157.005 02-22-351-003 $576.12THM1 $1,580.88149$2,157.001 02-22-351-004 $576.12THM1 $1,580.88149$2,157.002 02-22-351-005 $576.12THM1 $1,580.88149$2,157.003 02-22-351-006 $576.12THM1 $1,580.88149$2,157.004 02-22-351-007 $576.12THM1 $1,580.88149$2,157.005 02-22-351-008 $576.12THM1 $1,580.88149$2,157.006 02-22-351-010 $576.12THM1 $1,580.88150$2,157.001 11/20/23 11:11AM Page 9 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-351-011 $576.12THM1 $1,580.88150$2,157.002 02-22-351-012 $576.12THM1 $1,580.88150$2,157.003 02-22-351-013 $576.12THM1 $1,580.88150$2,157.004 02-22-351-014 $576.12THM1 $1,580.88150$2,157.005 02-22-351-015 $576.12THM1 $1,580.88150$2,157.006 02-22-352-007 $576.12THM1 $1,580.88151$2,157.001 02-22-352-008 $576.12THM1 $1,580.88151$2,157.002 02-22-352-009 $576.12THM1 $1,580.88151$2,157.003 02-22-352-010 $576.12THM1 $1,580.88151$2,157.004 02-22-352-012 $576.12THM1 $1,580.88152$2,157.001 02-22-352-013 $576.12THM1 $1,580.88152$2,157.002 02-22-352-014 $576.12THM1 $1,580.88152$2,157.003 02-22-352-015 $576.12THM1 $1,580.88152$2,157.004 02-22-355-005 $576.12THM1 $1,580.88225$2,157.001 02-22-355-006 $576.12THM1 $1,580.88225$2,157.002 02-22-355-007 $576.12THM1 $1,580.88225$2,157.003 02-22-355-008 $576.12THM1 $1,580.88225$2,157.004 02-22-355-009 $576.12THM1 $1,580.88225$2,157.005 02-22-355-011 $576.12THM1 $1,580.88224$2,157.001 02-22-355-012 $576.12THM1 $1,580.88224$2,157.002 02-22-355-013 $576.12THM1 $1,580.88224$2,157.003 02-22-355-014 $576.12THM1 $1,580.88224$2,157.004 02-22-355-015 $576.12THM1 $1,580.88224$2,157.005 02-22-355-018 $576.12THM1 $1,580.88223$2,157.00a 02-22-355-020 $576.12THM1 $1,580.88223$2,157.00b 02-22-355-025 $576.12THM1 $1,580.88222$2,157.00a 02-22-355-027 $576.12THM1 $1,580.88222$2,157.00b 02-22-355-028 $576.12THM1 $1,580.88222$2,157.00c 02-22-355-030 $576.12THM1 $1,580.88222$2,157.00d 02-22-355-031 $576.12THM1 $1,580.88222$2,157.00e 02-22-355-033 $576.12THM1 $1,580.88223$2,157.00c 02-22-355-034 $576.12THM1 $1,580.88223$2,157.00d 02-22-355-035 $576.12THM1 $1,580.88223$2,157.00e 02-22-356-009 $576.12THM1 $1,580.88218$2,157.001 02-22-356-010 $576.12THM1 $1,580.88218$2,157.002 02-22-356-011 $576.12THM1 $1,580.88218$2,157.003 02-22-356-012 $576.12THM1 $1,580.88218$2,157.004 02-22-356-013 $576.12THM1 $1,580.88218$2,157.005 02-22-356-014 $576.12THM1 $1,580.88218$2,157.006 11/20/23 11:11AM Page 10 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-356-016 $576.12THM1 $1,580.88217$2,157.001 02-22-356-017 $576.12THM1 $1,580.88217$2,157.002 02-22-356-018 $576.12THM1 $1,580.88217$2,157.003 02-22-356-019 $576.12THM1 $1,580.88217$2,157.004 02-22-356-020 $576.12THM1 $1,580.88217$2,157.005 02-22-356-021 $576.12THM1 $1,580.88217$2,157.006 02-22-356-023 $576.12THM1 $1,580.88216$2,157.001 02-22-356-024 $576.12THM1 $1,580.88216$2,157.002 02-22-356-025 $576.12THM1 $1,580.88216$2,157.003 02-22-356-026 $576.12THM1 $1,580.88216$2,157.004 02-22-356-027 $576.12THM1 $1,580.88216$2,157.005 02-22-356-029 $576.12THM1 $1,580.88215$2,157.001 02-22-356-030 $576.12THM1 $1,580.88215$2,157.002 02-22-356-031 $576.12THM1 $1,580.88215$2,157.003 02-22-356-032 $576.12THM1 $1,580.88215$2,157.004 02-22-356-033 $576.12THM1 $1,580.88215$2,157.005 02-22-356-036 $576.12THM1 $1,580.88214$2,157.002 02-22-356-038 $576.12THM1 $1,580.88214$2,157.004 02-22-356-042 $576.12THM1 $1,580.88220$2,157.002 02-22-356-043 $576.12THM1 $1,580.88220$2,157.003 02-22-356-044 $576.12THM1 $1,580.88220$2,157.004 02-22-356-045 $576.12THM1 $1,580.88220$2,157.005 02-22-356-046 $576.12THM1 $1,580.88220$2,157.006 02-22-356-048 $576.12THM1 $1,580.88219$2,157.001 02-22-356-049 $576.12THM1 $1,580.88219$2,157.002 02-22-356-050 $576.12THM1 $1,580.88219$2,157.003 02-22-356-051 $576.12THM1 $1,580.88219$2,157.004 02-22-356-052 $576.12THM1 $1,580.88219$2,157.005 02-22-356-053 $576.12THM1 $1,580.88219$2,157.006 02-22-356-055 $576.12THM1 $1,580.88221$2,157.001 02-22-356-056 $576.12THM1 $1,580.88221$2,157.002 02-22-356-057 $576.12THM1 $1,580.88221$2,157.003 02-22-356-058 $576.12THM1 $1,580.88221$2,157.004 02-22-357-012 $576.12THM1 $1,580.88204$2,157.001 02-22-357-013 $576.12THM1 $1,580.88204$2,157.002 02-22-357-014 $576.12THM1 $1,580.88204$2,157.003 02-22-357-015 $576.12THM1 $1,580.88204$2,157.004 02-22-357-016 $576.12THM1 $1,580.88204$2,157.005 02-22-357-018 $576.12THM1 $1,580.88206$2,157.001 11/20/23 11:11AM Page 11 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-357-019 $576.12THM1 $1,580.88206$2,157.002 02-22-357-020 $576.12THM1 $1,580.88206$2,157.003 02-22-357-021 $576.12THM1 $1,580.88206$2,157.004 02-22-357-022 $576.12THM1 $1,580.88206$2,157.005 02-22-357-024 $576.12THM1 $1,580.88205$2,157.001 02-22-357-025 $576.12THM1 $1,580.88205$2,157.002 02-22-357-026 $576.12THM1 $1,580.88205$2,157.003 02-22-357-027 $576.12THM1 $1,580.88205$2,157.004 02-22-357-028 $576.12THM1 $1,580.88205$2,157.005 02-22-357-030 $576.12THM1 $1,580.88207$2,157.001 02-22-357-031 $576.12THM1 $1,580.88207$2,157.002 02-22-357-032 $576.12THM1 $1,580.88207$2,157.003 02-22-357-033 $576.12THM1 $1,580.88207$2,157.004 02-22-357-034 $576.12THM1 $1,580.88207$2,157.005 02-22-357-036 $576.12THM1 $1,580.88208$2,157.001 02-22-357-037 $576.12THM1 $1,580.88208$2,157.002 02-22-357-038 $576.12THM1 $1,580.88208$2,157.003 02-22-357-039 $576.12THM1 $1,580.88208$2,157.004 02-22-357-040 $576.12THM1 $1,580.88208$2,157.005 02-22-357-042 $576.12THM1 $1,580.88209$2,157.001 02-22-357-043 $576.12THM1 $1,580.88209$2,157.002 02-22-357-044 $576.12THM1 $1,580.88209$2,157.003 02-22-357-045 $576.12THM1 $1,580.88209$2,157.004 02-22-357-046 $576.12THM1 $1,580.88209$2,157.005 02-22-357-048 $576.12THM1 $1,580.88210$2,157.001 02-22-357-049 $576.12THM1 $1,580.88210$2,157.002 02-22-357-050 $576.12THM1 $1,580.88210$2,157.003 02-22-357-051 $576.12THM1 $1,580.88210$2,157.004 02-22-357-052 $576.12THM1 $1,580.88210$2,157.005 02-22-357-054 $576.12THM1 $1,580.88211$2,157.001 02-22-357-055 $576.12THM1 $1,580.88211$2,157.002 02-22-357-056 $576.12THM1 $1,580.88211$2,157.003 02-22-357-057 $576.12THM1 $1,580.88211$2,157.004 02-22-357-058 $576.12THM1 $1,580.88211$2,157.005 02-22-357-059 $576.12THM1 $1,580.88211$2,157.006 02-22-357-062 $576.12THM1 $1,580.88212$2,157.002 02-22-357-063 $576.12THM1 $1,580.88212$2,157.003 02-22-357-064 $576.12THM1 $1,580.88212$2,157.004 02-22-357-065 $576.12THM1 $1,580.88212$2,157.005 11/20/23 11:11AM Page 12 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLotUnit 02-22-357-069 $576.12THM1 $1,580.88213$2,157.002 02-22-357-070 $576.12THM1 $1,580.88213$2,157.003 02-22-357-071 $576.12THM1 $1,580.88213$2,157.004 02-22-357-075 $576.12THM1 $1,580.88203$2,157.00a 02-22-357-077 $576.12THM1 $1,580.88203$2,157.00b 02-22-357-079 $576.12THM1 $1,580.88203$2,157.00c 02-22-357-080 $576.12THM1 $1,580.88203$2,157.00d 02-22-357-081 $576.12THM1 $1,580.88203$2,157.00e Subtotal $224,484.96142 $81,809.04$306,294.00 Prepaid Single Family Property 02-15-376-012 $2,536.00PREPAYS1 $0.00335$2,536.00 02-15-376-014 $2,536.00PREPAYS1 $0.00338$2,536.00 02-22-103-005 $2,536.00PREPAYS1 $0.00323$2,536.00 02-22-126-015 $2,536.00PREPAYS1 $0.00315$2,536.00 02-22-128-001 $2,536.00PREPAYS1 $0.00349$2,536.00 02-22-174-015 $2,536.00PREPAYS1 $0.00264$2,536.00 02-22-176-012 $2,536.00PREPAYS1 $0.00235$2,536.00 Subtotal $0.007 $17,752.00$17,752.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $843,412.08482 $325,121.92$1,168,534.00 11/20/23 11:11AM Page 13 of 13 APPENDIX H United City of Yorkville SSA No. 2005-108 and SSA No. 2005-109 Administration Report (Levy Year 2023) 2023 AMENDED SSA NO. 2005-10 9 SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot First Series - Single Family Property 02-04-328-027 $672.00SFD1 $2,067.00 1240 $2,739.00 02-04-328-028 $672.00SFD1 $2,067.00 1239 $2,739.00 02-04-328-029 $672.00SFD1 $2,067.00 1238 $2,739.00 02-04-328-030 $672.00SFD1 $2,067.00 1237 $2,739.00 02-04-328-031 $672.00SFD1 $2,067.00 1236 $2,739.00 02-04-328-032 $672.00SFD1 $2,067.00 1235 $2,739.00 02-04-328-033 $672.00SFD1 $2,067.00 1234 $2,739.00 02-04-328-034 $672.00SFD1 $2,067.00 1233 $2,739.00 02-04-328-035 $672.00SFD1 $2,067.00 1232 $2,739.00 02-04-328-036 $672.00SFD1 $2,067.00 1231 $2,739.00 02-04-328-037 $672.00SFD1 $2,067.00 1230 $2,739.00 02-04-328-038 $672.00SFD1 $2,067.00 1229 $2,739.00 02-04-328-039 $672.00SFD1 $2,067.00 1228 $2,739.00 02-04-328-040 $672.00SFD1 $2,067.00 1227 $2,739.00 02-04-328-041 $672.00SFD1 $2,067.00 1226 $2,739.00 02-04-328-042 $672.00SFD1 $2,067.00 1225 $2,739.00 02-04-332-001 $672.00SFD1 $2,067.00 1210 $2,739.00 02-04-332-002 $672.00SFD1 $2,067.00 1211 $2,739.00 02-04-332-003 $672.00SFD1 $2,067.00 1212 $2,739.00 02-04-333-001 $672.00SFD1 $2,067.00 1253 $2,739.00 02-04-333-002 $672.00SFD1 $2,067.00 1252 $2,739.00 02-04-333-003 $672.00SFD1 $2,067.00 1251 $2,739.00 02-04-333-004 $672.00SFD1 $2,067.00 1250 $2,739.00 02-04-333-005 $672.00SFD1 $2,067.00 1245 $2,739.00 02-04-333-006 $672.00SFD1 $2,067.00 1244 $2,739.00 02-04-333-007 $672.00SFD1 $2,067.00 1243 $2,739.00 02-04-333-008 $672.00SFD1 $2,067.00 1242 $2,739.00 02-04-333-009 $672.00SFD1 $2,067.00 1241 $2,739.00 02-04-404-002 $672.00SFD1 $2,067.00 1213 $2,739.00 02-04-404-003 $672.00SFD1 $2,067.00 1214 $2,739.00 02-04-404-004 $672.00SFD1 $2,067.00 1215 $2,739.00 02-04-404-005 $672.00SFD1 $2,067.00 1216 $2,739.00 02-04-404-006 $672.00SFD1 $2,067.00 1217 $2,739.00 02-04-404-007 $672.00SFD1 $2,067.00 1218 $2,739.00 02-04-404-008 $672.00SFD1 $2,067.00 1219 $2,739.00 02-04-404-009 $672.00SFD1 $2,067.00 1220 $2,739.00 02-04-404-010 $672.00SFD1 $2,067.00 1221 $2,739.00 02-04-404-011 $672.00SFD1 $2,067.00 1222 $2,739.00 02-04-404-012 $672.00SFD1 $2,067.00 1223 $2,739.00 02-04-404-013 $672.00SFD1 $2,067.00 1224 $2,739.00 11/21/23 4:21PM Page 1 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-405-001 $672.00SFD1 $2,067.00 1249 $2,739.00 02-04-405-002 $672.00SFD1 $2,067.00 1248 $2,739.00 02-04-405-003 $672.00SFD1 $2,067.00 1247 $2,739.00 02-04-405-004 $672.00SFD1 $2,067.00 1246 $2,739.00 02-04-406-003 $672.00SFD1 $2,067.00 1093 $2,739.00 02-04-406-004 $672.00SFD1 $2,067.00 1094 $2,739.00 02-04-406-005 $672.00SFD1 $2,067.00 1095 $2,739.00 02-04-406-006 $672.00SFD1 $2,067.00 1096 $2,739.00 02-04-406-007 $672.00SFD1 $2,067.00 1097 $2,739.00 02-04-406-008 $672.00SFD1 $2,067.00 1098 $2,739.00 02-04-406-009 $672.00SFD1 $2,067.00 1099 $2,739.00 02-04-406-010 $672.00SFD1 $2,067.00 1100 $2,739.00 02-04-406-011 $672.00SFD1 $2,067.00 1101 $2,739.00 02-04-407-002 $672.00SFD1 $2,067.00 1092 $2,739.00 02-04-407-003 $672.00SFD1 $2,067.00 1091 $2,739.00 02-04-407-004 $672.00SFD1 $2,067.00 1090 $2,739.00 02-04-407-005 $672.00SFD1 $2,067.00 1089 $2,739.00 02-04-407-006 $672.00SFD1 $2,067.00 1088 $2,739.00 02-04-407-007 $672.00SFD1 $2,067.00 1087 $2,739.00 02-04-407-008 $672.00SFD1 $2,067.00 1086 $2,739.00 02-04-407-009 $672.00SFD1 $2,067.001085$2,739.00 02-04-407-010 $672.00SFD1 $2,067.00 1084 $2,739.00 02-04-408-001 $672.00SFD1 $2,067.00 1131 $2,739.00 02-04-408-002 $672.00SFD1 $2,067.00 1132 $2,739.00 02-04-408-003 $672.00SFD1 $2,067.00 1133 $2,739.00 02-04-408-004 $672.00SFD1 $2,067.00 1134 $2,739.00 02-04-408-005 $672.00SFD1 $2,067.00 1135 $2,739.00 02-04-408-006 $672.00SFD1 $2,067.00 1136 $2,739.00 02-04-408-007 $672.00SFD1 $2,067.00 1137 $2,739.00 02-04-408-008 $672.00SFD1 $2,067.00 1138 $2,739.00 02-04-408-009 $672.00SFD1 $2,067.00 1123 $2,739.00 02-04-408-010 $672.00SFD1 $2,067.00 1124 $2,739.00 02-04-408-011 $672.00SFD1 $2,067.00 1125 $2,739.00 02-04-408-012 $672.00SFD1 $2,067.00 1126 $2,739.00 02-04-408-013 $672.00SFD1 $2,067.00 1127 $2,739.00 02-04-408-014 $672.00SFD1 $2,067.00 1128 $2,739.00 02-04-408-015 $672.00SFD1 $2,067.00 1129 $2,739.00 02-04-408-016 $672.00SFD1 $2,067.00 1130 $2,739.00 02-04-409-002 $672.00SFD1 $2,067.00 977 $2,739.00 02-04-409-003 $672.00SFD1 $2,067.00 978 $2,739.00 11/21/23 4:25PM Page 2 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-409-004 $672.00SFD1 $2,067.00 979 $2,739.00 02-04-409-005 $672.00SFD1 $2,067.00 980 $2,739.00 02-04-409-006 $672.00SFD1 $2,067.00 981 $2,739.00 02-04-409-007 $672.00SFD1 $2,067.00 982 $2,739.00 02-04-409-008 $672.00SFD1 $2,067.00 983 $2,739.00 02-04-409-009 $672.00SFD1 $2,067.00 984 $2,739.00 02-04-409-010 $672.00SFD1 $2,067.00 985 $2,739.00 02-04-409-011 $672.00SFD1 $2,067.00 986 $2,739.00 02-04-410-001 $672.00SFD1 $2,067.00 1012 $2,739.00 02-04-410-002 $672.00SFD1 $2,067.00 1013 $2,739.00 02-04-410-003 $672.00SFD1 $2,067.00 1014 $2,739.00 02-04-410-004 $672.00SFD1 $2,067.00 1015 $2,739.00 02-04-410-005 $672.00SFD1 $2,067.00 1016 $2,739.00 02-04-410-006 $672.00SFD1 $2,067.00 1017 $2,739.00 02-04-410-007 $672.00SFD1 $2,067.00 1018 $2,739.00 02-04-410-008 $672.00SFD1 $2,067.00 1019 $2,739.00 02-04-410-009 $672.00SFD1 $2,067.00 1023 $2,739.00 02-04-410-010 $672.00SFD1 $2,067.00 1024 $2,739.00 02-04-410-011 $672.00SFD1 $2,067.00 1025 $2,739.00 02-04-410-012 $672.00SFD1 $2,067.00 1026 $2,739.00 02-04-410-013 $672.00SFD1 $2,067.001027$2,739.00 02-04-411-001 $672.00SFD1 $2,067.00 1011 $2,739.00 02-04-411-002 $672.00SFD1 $2,067.00 1010 $2,739.00 02-04-411-003 $672.00SFD1 $2,067.00 1009 $2,739.00 02-04-411-004 $672.00SFD1 $2,067.00 1008 $2,739.00 02-04-411-005 $672.00SFD1 $2,067.00 1007 $2,739.00 02-04-411-006 $672.00SFD1 $2,067.00 1006 $2,739.00 02-04-411-007 $672.00SFD1 $2,067.00 1005 $2,739.00 02-04-411-008 $672.00SFD1 $2,067.00 1004 $2,739.00 02-04-411-009 $672.00SFD1 $2,067.00 1003 $2,739.00 02-04-411-010 $672.00SFD1 $2,067.00 1002 $2,739.00 02-04-411-011 $672.00SFD1 $2,067.00 1001 $2,739.00 02-04-411-012 $672.00SFD1 $2,067.00 1000 $2,739.00 02-04-411-013 $672.00SFD1 $2,067.00 999 $2,739.00 02-04-411-014 $672.00SFD1 $2,067.00 998 $2,739.00 02-04-425-001 $672.00SFD1 $2,067.00 1102 $2,739.00 02-04-425-002 $672.00SFD1 $2,067.00 1103 $2,739.00 02-04-425-003 $672.00SFD1 $2,067.00 1104 $2,739.00 02-04-425-004 $672.00SFD1 $2,067.00 1105 $2,739.00 02-04-426-001 $672.00SFD1 $2,067.00 1116 $2,739.00 11/21/23 4:25PM Page 3 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-426-002 $672.00SFD1 $2,067.00 1117 $2,739.00 02-04-426-003 $672.00SFD1 $2,067.00 1118 $2,739.00 02-04-426-004 $672.00SFD1 $2,067.00 1119 $2,739.00 02-04-426-005 $672.00SFD1 $2,067.00 1120 $2,739.00 02-04-426-006 $672.00SFD1 $2,067.00 1121 $2,739.00 02-04-426-007 $672.00SFD1 $2,067.00 1122 $2,739.00 02-04-426-008 $672.00SFD1 $2,067.00 1106 $2,739.00 02-04-426-009 $672.00SFD1 $2,067.00 1107 $2,739.00 02-04-426-010 $672.00SFD1 $2,067.00 1108 $2,739.00 02-04-426-011 $672.00SFD1 $2,067.00 1109 $2,739.00 02-04-426-012 $672.00SFD1 $2,067.00 1110 $2,739.00 02-04-426-013 $672.00SFD1 $2,067.00 1111 $2,739.00 02-04-426-014 $672.00SFD1 $2,067.00 1112 $2,739.00 02-04-426-015 $672.00SFD1 $2,067.00 1113 $2,739.00 02-04-426-016 $672.00SFD1 $2,067.00 1114 $2,739.00 02-04-426-017 $672.00SFD1 $2,067.00 1115 $2,739.00 02-04-427-002 $672.00SFD1 $2,067.00 1028 $2,739.00 02-04-427-004 $672.00SFD1 $2,067.00 1030 $2,739.00 02-04-427-005 $672.00SFD1 $2,067.00 1031 $2,739.00 02-04-427-006 $672.00SFD1 $2,067.00 1032 $2,739.00 02-04-427-007 $672.00SFD1 $2,067.001033$2,739.00 02-04-427-008 $672.00SFD1 $2,067.00 1034 $2,739.00 02-04-427-009 $672.00SFD1 $2,067.00 1035 $2,739.00 02-04-427-010 $672.00SFD1 $2,067.00 1036 $2,739.00 02-04-427-011 $672.00SFD1 $2,067.00 1037 $2,739.00 02-04-427-012 $672.00SFD1 $2,067.00 1038 $2,739.00 02-04-427-014 $672.00SFD1 $2,067.00 1039 $2,739.00 02-04-427-015 $672.00SFD1 $2,067.00 1040 $2,739.00 02-04-427-016 $672.00SFD1 $2,067.00 1041 $2,739.00 02-04-429-001 $672.00SFD1 $2,067.00 987 $2,739.00 02-04-429-002 $672.00SFD1 $2,067.00 988 $2,739.00 02-04-429-003 $672.00SFD1 $2,067.00 989 $2,739.00 02-04-429-004 $672.00SFD1 $2,067.00 990 $2,739.00 02-04-429-005 $672.00SFD1 $2,067.00 991 $2,739.00 02-04-429-006 $672.00SFD1 $2,067.00 992 $2,739.00 02-04-429-007 $672.00SFD1 $2,067.00 993 $2,739.00 02-04-429-008 $672.00SFD1 $2,067.00 994 $2,739.00 02-04-429-010 $672.00SFD1 $2,067.00 996 $2,739.00 02-04-429-011 $672.00SFD1 $2,067.00 997 $2,739.00 02-04-430-001 $672.00SFD1 $2,067.00 1022 $2,739.00 11/21/23 4:25PM Page 4 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-430-002 $672.00SFD1 $2,067.00 1021 $2,739.00 02-04-430-003 $672.00SFD1 $2,067.00 1020 $2,739.00 02-04-452-001 $672.00SFD1 $2,067.00 1163 $2,739.00 02-04-452-002 $672.00SFD1 $2,067.00 1162 $2,739.00 02-04-452-003 $672.00SFD1 $2,067.00 1161 $2,739.00 02-04-452-004 $672.00SFD1 $2,067.00 1160 $2,739.00 02-04-452-005 $672.00SFD1 $2,067.00 1159 $2,739.00 02-04-452-006 $672.00SFD1 $2,067.00 1158 $2,739.00 02-04-452-007 $672.00SFD1 $2,067.00 1157 $2,739.00 02-04-452-008 $672.00SFD1 $2,067.00 1156 $2,739.00 02-04-452-009 $672.00SFD1 $2,067.00 1147 $2,739.00 02-04-452-010 $672.00SFD1 $2,067.00 1146 $2,739.00 02-04-452-011 $672.00SFD1 $2,067.00 1145 $2,739.00 02-04-452-012 $672.00SFD1 $2,067.00 1144 $2,739.00 02-04-452-013 $672.00SFD1 $2,067.00 1143 $2,739.00 02-04-452-014 $672.00SFD1 $2,067.00 1142 $2,739.00 02-04-452-015 $672.00SFD1 $2,067.00 1141 $2,739.00 02-04-452-016 $672.00SFD1 $2,067.00 1140 $2,739.00 02-04-452-017 $672.00SFD1 $2,067.00 1139 $2,739.00 02-04-453-001 $672.00SFD1 $2,067.00 1209 $2,739.00 02-04-453-002 $672.00SFD1 $2,067.001208$2,739.00 02-04-453-003 $672.00SFD1 $2,067.00 1207 $2,739.00 02-04-453-004 $672.00SFD1 $2,067.00 1206 $2,739.00 02-04-453-005 $672.00SFD1 $2,067.00 1205 $2,739.00 02-04-453-006 $672.00SFD1 $2,067.00 1204 $2,739.00 02-04-453-007 $672.00SFD1 $2,067.00 1203 $2,739.00 02-04-453-008 $672.00SFD1 $2,067.00 1202 $2,739.00 02-04-454-001 $672.00SFD1 $2,067.00 1083 $2,739.00 02-04-454-002 $672.00SFD1 $2,067.00 1082 $2,739.00 02-04-454-003 $672.00SFD1 $2,067.00 1081 $2,739.00 02-04-454-004 $672.00SFD1 $2,067.00 1080 $2,739.00 02-04-454-005 $672.00SFD1 $2,067.00 1079 $2,739.00 02-04-454-006 $672.00SFD1 $2,067.00 1078 $2,739.00 02-04-476-001 $672.00SFD1 $2,067.00 1155 $2,739.00 02-04-476-002 $672.00SFD1 $2,067.00 1154 $2,739.00 02-04-476-003 $672.00SFD1 $2,067.00 1148 $2,739.00 02-04-476-004 $672.00SFD1 $2,067.00 1149 $2,739.00 02-04-476-005 $672.00SFD1 $2,067.00 1150 $2,739.00 02-04-476-007 $672.00SFD1 $2,067.00 1152 $2,739.00 02-04-476-008 $672.00SFD1 $2,067.00 1153 $2,739.00 11/21/23 4:25PM Page 5 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-477-001 $672.00SFD1 $2,067.00 1197 $2,739.00 02-04-477-002 $672.00SFD1 $2,067.00 1198 $2,739.00 02-04-477-003 $672.00SFD1 $2,067.00 1199 $2,739.00 02-04-477-004 $672.00SFD1 $2,067.00 1200 $2,739.00 02-04-477-005 $672.00SFD1 $2,067.00 1201 $2,739.00 Subtotal $423,735.00205 $137,760.00$561,495.00 First Series - Townhome Property 02-04-325-002 $544.66THM1 $1,675.34 421 $2,220.00 02-04-325-003 $544.66THM1 $1,675.34 422 $2,220.00 02-04-325-004 $544.66THM1 $1,675.34 423 $2,220.00 02-04-325-005 $544.66THM1 $1,675.34 424 $2,220.00 02-04-325-007 $544.66THM1 $1,675.34 420 $2,220.00 02-04-325-008 $544.66THM1 $1,675.34 419 $2,220.00 02-04-325-009 $544.66THM1 $1,675.34 418 $2,220.00 02-04-325-010 $544.66THM1 $1,675.34 417 $2,220.00 02-04-325-012 $544.66THM1 $1,675.34 413 $2,220.00 02-04-325-013 $544.66THM1 $1,675.34 414 $2,220.00 02-04-325-014 $544.66THM1 $1,675.34 415 $2,220.00 02-04-325-015 $544.66THM1 $1,675.34 416 $2,220.00 02-04-325-017 $544.66THM1 $1,675.34 412 $2,220.00 02-04-325-018 $544.66THM1 $1,675.34411$2,220.00 02-04-325-019 $544.66THM1 $1,675.34 410 $2,220.00 02-04-325-020 $544.66THM1 $1,675.34 409 $2,220.00 02-04-325-022 $544.66THM1 $1,675.34405$2,220.00 02-04-325-023 $544.66THM1 $1,675.34 406 $2,220.00 02-04-325-024 $544.66THM1 $1,675.34 407 $2,220.00 02-04-325-025 $544.66THM1 $1,675.34 408 $2,220.00 02-04-325-027 $544.66THM1 $1,675.34 404 $2,220.00 02-04-325-028 $544.66THM1 $1,675.34 403 $2,220.00 02-04-325-029 $544.66THM1 $1,675.34 402 $2,220.00 02-04-325-030 $544.66THM1 $1,675.34 401 $2,220.00 02-04-325-032 $544.66THM1 $1,675.34 397 $2,220.00 02-04-325-033 $544.66THM1 $1,675.34 389 $2,220.00 02-04-325-034 $544.66THM1 $1,675.34 399 $2,220.00 02-04-325-035 $544.66THM1 $1,675.34 400 $2,220.00 02-04-325-037 $544.66THM1 $1,675.34 396 $2,220.00 02-04-325-038 $544.66THM1 $1,675.34 395 $2,220.00 02-04-325-039 $544.66THM1 $1,675.34 394 $2,220.00 02-04-325-040 $544.66THM1 $1,675.34 393 $2,220.00 02-04-325-042 $544.66THM1 $1,675.34 392 $2,220.00 02-04-325-043 $544.66THM1 $1,675.34391$2,220.00 11/21/23 4:25PM Page 6 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-325-044 $544.66THM1 $1,675.34 390 $2,220.00 02-04-325-045 $544.66THM1 $1,675.34 389 $2,220.00 02-04-325-047 $544.66THM1 $1,675.34 388 $2,220.00 02-04-325-048 $544.66THM1 $1,675.34 387 $2,220.00 02-04-325-049 $544.66THM1 $1,675.34 386 $2,220.00 02-04-325-050 $544.66THM1 $1,675.34 385 $2,220.00 02-04-325-051 $544.66THM1 $1,675.34 384 $2,220.00 02-04-325-052 $544.66THM1 $1,675.34 383 $2,220.00 02-04-325-054 $544.66THM1 $1,675.34 382 $2,220.00 02-04-325-055 $544.66THM1 $1,675.34 381 $2,220.00 02-04-325-056 $544.66THM1 $1,675.34 380 $2,220.00 02-04-325-057 $544.66THM1 $1,675.34 379 $2,220.00 02-04-325-059 $544.66THM1 $1,675.34 375 $2,220.00 02-04-325-060 $544.66THM1 $1,675.34 376 $2,220.00 02-04-325-061 $544.66THM1 $1,675.34 377 $2,220.00 02-04-325-062 $544.66THM1 $1,675.34 378 $2,220.00 02-04-325-064 $544.66THM1 $1,675.34 374 $2,220.00 02-04-325-065 $544.66THM1 $1,675.34 373 $2,220.00 02-04-325-066 $544.66THM1 $1,675.34 372 $2,220.00 02-04-325-067 $544.66THM1 $1,675.34 371 $2,220.00 02-04-326-002 $544.66THM1 $1,675.34313$2,220.00 02-04-326-003 $544.66THM1 $1,675.34 314 $2,220.00 02-04-326-004 $544.66THM1 $1,675.34 315 $2,220.00 02-04-326-005 $544.66THM1 $1,675.34 316 $2,220.00 02-04-326-006 $544.66THM1 $1,675.34 317 $2,220.00 02-04-326-007 $544.66THM1 $1,675.34 318 $2,220.00 02-04-326-009 $544.66THM1 $1,675.34 319 $2,220.00 02-04-326-010 $544.66THM1 $1,675.34 320 $2,220.00 02-04-326-011 $544.66THM1 $1,675.34 321 $2,220.00 02-04-326-012 $544.66THM1 $1,675.34 322 $2,220.00 02-04-326-013 $544.66THM1 $1,675.34 323 $2,220.00 02-04-326-014 $544.66THM1 $1,675.34 324 $2,220.00 02-04-326-016 $544.66THM1 $1,675.34 325 $2,220.00 02-04-326-017 $544.66THM1 $1,675.34 326 $2,220.00 02-04-326-018 $544.66THM1 $1,675.34 327 $2,220.00 02-04-326-019 $544.66THM1 $1,675.34 328 $2,220.00 02-04-326-021 $544.66THM1 $1,675.34 329 $2,220.00 02-04-326-022 $544.66THM1 $1,675.34 330 $2,220.00 02-04-326-023 $544.66THM1 $1,675.34 331 $2,220.00 02-04-326-024 $544.66THM1 $1,675.34 332 $2,220.00 11/21/23 4:25PM Page 7 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-326-026 $544.66THM1 $1,675.34 333 $2,220.00 02-04-326-027 $544.66THM1 $1,675.34 334 $2,220.00 02-04-326-028 $544.66THM1 $1,675.34 335 $2,220.00 02-04-326-029 $544.66THM1 $1,675.34 336 $2,220.00 02-04-326-030 $544.66THM1 $1,675.34 337 $2,220.00 02-04-326-031 $544.66THM1 $1,675.34 338 $2,220.00 02-04-326-033 $544.66THM1 $1,675.34 339 $2,220.00 02-04-326-034 $544.66THM1 $1,675.34 340 $2,220.00 02-04-326-035 $544.66THM1 $1,675.34 341 $2,220.00 02-04-326-036 $544.66THM1 $1,675.34 342 $2,220.00 02-04-326-038 $544.66THM1 $1,675.34 346 $2,220.00 02-04-326-039 $544.66THM1 $1,675.34 345 $2,220.00 02-04-326-040 $544.66THM1 $1,675.34 344 $2,220.00 02-04-326-041 $544.66THM1 $1,675.34 343 $2,220.00 02-04-326-043 $544.66THM1 $1,675.34 350 $2,220.00 02-04-326-044 $544.66THM1 $1,675.34 349 $2,220.00 02-04-326-045 $544.66THM1 $1,675.34 348 $2,220.00 02-04-326-046 $544.66THM1 $1,675.34 347 $2,220.00 02-04-327-002 $544.66THM1 $1,675.34 430 $2,220.00 02-04-327-003 $544.66THM1 $1,675.34 429 $2,220.00 02-04-327-004 $544.66THM1 $1,675.34428$2,220.00 02-04-327-005 $544.66THM1 $1,675.34 427 $2,220.00 02-04-327-006 $544.66THM1 $1,675.34 426 $2,220.00 02-04-327-007 $544.66THM1 $1,675.34 425 $2,220.00 02-04-327-009 $544.66THM1 $1,675.34 431 $2,220.00 02-04-327-010 $544.66THM1 $1,675.34 432 $2,220.00 02-04-327-011 $544.66THM1 $1,675.34 433 $2,220.00 02-04-327-012 $544.66THM1 $1,675.34 434 $2,220.00 02-04-327-013 $544.66THM1 $1,675.34 435 $2,220.00 02-04-327-014 $544.66THM1 $1,675.34 436 $2,220.00 02-04-327-016 $544.66THM1 $1,675.34 437 $2,220.00 02-04-327-017 $544.66THM1 $1,675.34 438 $2,220.00 02-04-327-018 $544.66THM1 $1,675.34 439 $2,220.00 02-04-327-019 $544.66THM1 $1,675.34 440 $2,220.00 02-04-327-020 $544.66THM1 $1,675.34 441 $2,220.00 02-04-327-021 $544.66THM1 $1,675.34 442 $2,220.00 02-04-327-023 $544.66THM1 $1,675.34 446 $2,220.00 02-04-327-024 $544.66THM1 $1,675.34 445 $2,220.00 02-04-327-025 $544.66THM1 $1,675.34 444 $2,220.00 02-04-327-026 $544.66THM1 $1,675.34 443 $2,220.00 11/21/23 4:25PM Page 8 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-327-028 $544.66THM1 $1,675.34 450 $2,220.00 02-04-327-029 $544.66THM1 $1,675.34 449 $2,220.00 02-04-327-030 $544.66THM1 $1,675.34 448 $2,220.00 02-04-327-031 $544.66THM1 $1,675.34 447 $2,220.00 02-04-327-033 $544.66THM1 $1,675.34 454 $2,220.00 02-04-327-034 $544.66THM1 $1,675.34 453 $2,220.00 02-04-327-035 $544.66THM1 $1,675.34 452 $2,220.00 02-04-327-036 $544.66THM1 $1,675.34 451 $2,220.00 02-04-328-002 $544.66THM1 $1,675.34 351 $2,220.00 02-04-328-003 $544.66THM1 $1,675.34 352 $2,220.00 02-04-328-004 $544.66THM1 $1,675.34 353 $2,220.00 02-04-328-005 $544.66THM1 $1,675.34 354 $2,220.00 02-04-328-007 $544.66THM1 $1,675.34 355 $2,220.00 02-04-328-008 $544.66THM1 $1,675.34 356 $2,220.00 02-04-328-009 $544.66THM1 $1,675.34 357 $2,220.00 02-04-328-010 $544.66THM1 $1,675.34 358 $2,220.00 02-04-328-012 $544.66THM1 $1,675.34 359 $2,220.00 02-04-328-013 $544.66THM1 $1,675.34 360 $2,220.00 02-04-328-014 $544.66THM1 $1,675.34 361 $2,220.00 02-04-328-015 $544.66THM1 $1,675.34 362 $2,220.00 02-04-328-017 $544.66THM1 $1,675.34363$2,220.00 02-04-328-018 $544.66THM1 $1,675.34 364 $2,220.00 02-04-328-019 $544.66THM1 $1,675.34 365 $2,220.00 02-04-328-020 $544.66THM1 $1,675.34 366 $2,220.00 02-04-328-022 $544.66THM1 $1,675.34 367 $2,220.00 02-04-328-023 $544.66THM1 $1,675.34 368 $2,220.00 02-04-328-024 $544.66THM1 $1,675.34 369 $2,220.00 02-04-328-025 $544.66THM1 $1,675.34 370 $2,220.00 02-04-329-002 $544.66THM1 $1,675.34 175 $2,220.00 02-04-329-003 $544.66THM1 $1,675.34 176 $2,220.00 02-04-329-004 $544.66THM1 $1,675.34 177 $2,220.00 02-04-329-005 $544.66THM1 $1,675.34 178 $2,220.00 02-04-329-006 $544.66THM1 $1,675.34 179 $2,220.00 02-04-329-007 $544.66THM1 $1,675.34 180 $2,220.00 02-04-329-009 $544.66THM1 $1,675.34 181 $2,220.00 02-04-329-010 $544.66THM1 $1,675.34 182 $2,220.00 02-04-329-011 $544.66THM1 $1,675.34 183 $2,220.00 02-04-329-012 $544.66THM1 $1,675.34 184 $2,220.00 02-04-329-013 $544.66THM1 $1,675.34 185 $2,220.00 02-04-329-014 $544.66THM1 $1,675.34 186 $2,220.00 11/21/23 4:25PM Page 9 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-329-016 $544.66THM1 $1,675.34 187 $2,220.00 02-04-329-017 $544.66THM1 $1,675.34 188 $2,220.00 02-04-329-018 $544.66THM1 $1,675.34 189 $2,220.00 02-04-329-019 $544.66THM1 $1,675.34 190 $2,220.00 02-04-329-021 $544.66THM1 $1,675.34 191 $2,220.00 02-04-329-022 $544.66THM1 $1,675.34 192 $2,220.00 02-04-329-023 $544.66THM1 $1,675.34 193 $2,220.00 02-04-329-024 $544.66THM1 $1,675.34 194 $2,220.00 02-04-329-025 $544.66THM1 $1,675.34 195 $2,220.00 02-04-329-026 $544.66THM1 $1,675.34 196 $2,220.00 02-04-329-028 $544.66THM1 $1,675.34 197 $2,220.00 02-04-329-029 $544.66THM1 $1,675.34 198 $2,220.00 02-04-329-030 $544.66THM1 $1,675.34 199 $2,220.00 02-04-329-031 $544.66THM1 $1,675.34 200 $2,220.00 02-04-329-033 $544.66THM1 $1,675.34 201 $2,220.00 02-04-329-034 $544.66THM1 $1,675.34 202 $2,220.00 02-04-329-035 $544.66THM1 $1,675.34 203 $2,220.00 02-04-329-036 $544.66THM1 $1,675.34 204 $2,220.00 02-04-329-038 $544.66THM1 $1,675.34 205 $2,220.00 02-04-329-039 $544.66THM1 $1,675.34 206 $2,220.00 02-04-329-040 $544.66THM1 $1,675.34207$2,220.00 02-04-329-041 $544.66THM1 $1,675.34 208 $2,220.00 02-04-329-043 $544.66THM1 $1,675.34 209 $2,220.00 02-04-329-044 $544.66THM1 $1,675.34 210 $2,220.00 02-04-329-045 $544.66THM1 $1,675.34 211 $2,220.00 02-04-329-046 $544.66THM1 $1,675.34 212 $2,220.00 02-04-329-048 $544.66THM1 $1,675.34 213 $2,220.00 02-04-329-049 $544.66THM1 $1,675.34 214 $2,220.00 02-04-329-050 $544.66THM1 $1,675.34 215 $2,220.00 02-04-329-051 $544.66THM1 $1,675.34 216 $2,220.00 02-04-330-002 $544.66THM1 $1,675.34 312 $2,220.00 02-04-330-003 $544.66THM1 $1,675.34 311 $2,220.00 02-04-330-004 $544.66THM1 $1,675.34 310 $2,220.00 02-04-330-005 $544.66THM1 $1,675.34 309 $2,220.00 02-04-330-006 $544.66THM1 $1,675.34 308 $2,220.00 02-04-330-007 $544.66THM1 $1,675.34 307 $2,220.00 02-04-330-009 $544.66THM1 $1,675.34 275 $2,220.00 02-04-330-010 $544.66THM1 $1,675.34 276 $2,220.00 02-04-330-011 $544.66THM1 $1,675.34 277 $2,220.00 02-04-330-012 $544.66THM1 $1,675.34 278 $2,220.00 11/21/23 4:25PM Page 10 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-330-021 $544.66THM1 $1,675.34 303 $2,220.00 02-04-330-022 $544.66THM1 $1,675.34 304 $2,220.00 02-04-330-023 $544.66THM1 $1,675.34 305 $2,220.00 02-04-330-024 $544.66THM1 $1,675.34 306 $2,220.00 02-04-330-030 $544.66THM1 $1,675.34 144 $2,220.00 02-04-330-031 $544.66THM1 $1,675.34 145 $2,220.00 02-04-330-032 $544.66THM1 $1,675.34 146 $2,220.00 02-04-330-033 $544.66THM1 $1,675.34 147 $2,220.00 02-04-330-034 $544.66THM1 $1,675.34 148 $2,220.00 02-04-331-002 $544.66THM1 $1,675.34 274 $2,220.00 02-04-331-003 $544.66THM1 $1,675.34 273 $2,220.00 02-04-331-004 $544.66THM1 $1,675.34 272 $2,220.00 02-04-331-005 $544.66THM1 $1,675.34 271 $2,220.00 02-04-331-007 $544.66THM1 $1,675.34 270 $2,220.00 02-04-331-008 $544.66THM1 $1,675.34 269 $2,220.00 02-04-331-009 $544.66THM1 $1,675.34 268 $2,220.00 02-04-331-010 $544.66THM1 $1,675.34 267 $2,220.00 02-04-331-011 $544.66THM1 $1,675.34 266 $2,220.00 02-04-331-012 $544.66THM1 $1,675.34 265 $2,220.00 02-04-331-020 $544.66THM1 $1,675.34 140 $2,220.00 02-04-331-021 $544.66THM1 $1,675.34141$2,220.00 02-04-331-022 $544.66THM1 $1,675.34 142 $2,220.00 02-04-331-023 $544.66THM1 $1,675.34 143 $2,220.00 02-04-401-002 $544.66THM1 $1,675.34 217 $2,220.00 02-04-401-003 $544.66THM1 $1,675.34 218 $2,220.00 02-04-401-004 $544.66THM1 $1,675.34 219 $2,220.00 02-04-401-005 $544.66THM1 $1,675.34 220 $2,220.00 02-04-401-007 $544.66THM1 $1,675.34 221 $2,220.00 02-04-401-008 $544.66THM1 $1,675.34 222 $2,220.00 02-04-401-009 $544.66THM1 $1,675.34 223 $2,220.00 02-04-401-010 $544.66THM1 $1,675.34 224 $2,220.00 02-04-401-025 $544.66THM1 $1,675.34 101 $2,220.00 02-04-401-026 $544.66THM1 $1,675.34 102 $2,220.00 02-04-401-027 $544.66THM1 $1,675.34 103 $2,220.00 02-04-401-028 $544.66THM1 $1,675.34 104 $2,220.00 02-04-401-029 $544.66THM1 $1,675.34 105 $2,220.00 02-04-401-030 $544.66THM1 $1,675.34 106 $2,220.00 02-04-401-031 $544.66THM1 $1,675.34 107 $2,220.00 02-04-401-032 $544.66THM1 $1,675.34 108 $2,220.00 02-04-402-019 $544.66THM1 $1,675.34 299 $2,220.00 11/21/23 4:25PM Page 11 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-402-020 $544.66THM1 $1,675.34 300 $2,220.00 02-04-402-021 $544.66THM1 $1,675.34 301 $2,220.00 02-04-402-022 $544.66THM1 $1,675.34 302 $2,220.00 02-04-402-027 $544.66THM1 $1,675.34 149 $2,220.00 02-04-402-028 $544.66THM1 $1,675.34 150 $2,220.00 02-04-402-029 $544.66THM1 $1,675.34 151 $2,220.00 02-04-402-030 $544.66THM1 $1,675.34 152 $2,220.00 02-04-402-031 $544.66THM1 $1,675.34 153 $2,220.00 02-04-402-032 $544.66THM1 $1,675.34 154 $2,220.00 02-04-402-033 $544.66THM1 $1,675.34 155 $2,220.00 02-04-402-034 $544.66THM1 $1,675.34 156 $2,220.00 02-04-402-035 $544.66THM1 $1,675.34 157 $2,220.00 02-04-402-036 $544.66THM1 $1,675.34 158 $2,220.00 02-04-402-037 $544.66THM1 $1,675.34 159 $2,220.00 02-04-402-038 $544.66THM1 $1,675.34 160 $2,220.00 02-04-402-039 $544.66THM1 $1,675.34 161 $2,220.00 02-04-403-044 $544.66THM1 $1,675.34 109 $2,220.00 02-04-403-045 $544.66THM1 $1,675.34 110 $2,220.00 02-04-403-046 $544.66THM1 $1,675.34 111 $2,220.00 02-04-403-047 $544.66THM1 $1,675.34 112 $2,220.00 02-04-403-048 $544.66THM1 $1,675.34113$2,220.00 02-04-403-049 $544.66THM1 $1,675.34 114 $2,220.00 02-04-403-050 $544.66THM1 $1,675.34 115 $2,220.00 02-04-403-051 $544.66THM1 $1,675.34 116 $2,220.00 02-04-403-052 $544.66THM1 $1,675.34 117 $2,220.00 02-04-403-053 $544.66THM1 $1,675.34 118 $2,220.00 02-04-403-054 $544.66THM1 $1,675.34 119 $2,220.00 02-04-403-055 $544.66THM1 $1,675.34 120 $2,220.00 02-04-403-056 $544.66THM1 $1,675.34 121 $2,220.00 02-04-403-057 $544.66THM1 $1,675.34 122 $2,220.00 02-04-403-058 $544.66THM1 $1,675.34 123 $2,220.00 02-04-403-059 $544.66THM1 $1,675.34 124 $2,220.00 02-04-403-060 $544.66THM1 $1,675.34 125 $2,220.00 02-04-403-061 $544.66THM1 $1,675.34 126 $2,220.00 02-04-403-062 $544.66THM1 $1,675.34 127 $2,220.00 02-04-403-063 $544.66THM1 $1,675.34 128 $2,220.00 02-04-403-064 $544.66THM1 $1,675.34 129 $2,220.00 02-04-403-065 $544.66THM1 $1,675.34 130 $2,220.00 02-04-403-066 $544.66THM1 $1,675.34 131 $2,220.00 02-04-403-067 $544.66THM1 $1,675.34 132 $2,220.00 11/21/23 4:25PM Page 12 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-403-068 $544.66THM1 $1,675.34 133 $2,220.00 02-04-403-069 $544.66THM1 $1,675.34 134 $2,220.00 02-04-403-070 $544.66THM1 $1,675.34 135 $2,220.00 02-04-403-071 $544.66THM1 $1,675.34 136 $2,220.00 02-04-403-072 $544.66THM1 $1,675.34 137 $2,220.00 02-04-403-073 $544.66THM1 $1,675.34 138 $2,220.00 02-04-403-074 $544.66THM1 $1,675.34 139 $2,220.00 02-04-403-075 $544.66THM1 $1,675.34 100 $2,220.00 Subtotal $472,445.88282 $153,594.12$626,040.00 First Series - Condominium Property 02-04-390-018 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-019 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-020 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-021 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-022 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-023 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-024 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-025 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-026 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-027 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-028 $459.04CND1 $1,411.961628$1,871.00 02-04-390-029 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-030 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-031 $459.04CND1 $1,411.961628$1,871.00 02-04-390-032 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-033 $459.04CND1 $1,411.96 1628 $1,871.00 02-04-390-035 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-036 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-037 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-038 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-039 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-040 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-041 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-043 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-044 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-045 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-046 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-047 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-048 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-049 $459.04CND1 $1,411.96 1629 $1,871.00 02-04-390-050 $459.04CND1 $1,411.961629$1,871.00 11/21/23 4:25PM Page 13 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-390-052 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-053 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-054 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-055 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-056 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-057 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-059 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-060 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-061 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-062 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-063 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-064 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-065 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-066 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-067 $459.04CND1 $1,411.96 1630 $1,871.00 02-04-390-069 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-070 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-071 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-072 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-073 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-074 $459.04CND1 $1,411.961631$1,871.00 02-04-390-075 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-076 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-077 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-078 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-079 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-080 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-081 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-082 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-083 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-084 $459.04CND1 $1,411.96 1631 $1,871.00 02-04-390-086 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-087 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-088 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-089 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-090 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-091 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-092 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-093 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-094 $459.04CND1 $1,411.96 1632 $1,871.00 11/21/23 4:25PM Page 14 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-390-095 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-096 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-097 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-098 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-099 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-100 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-101 $459.04CND1 $1,411.96 1632 $1,871.00 02-04-390-228 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-229 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-230 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-231 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-232 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-233 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-234 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-235 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-236 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-237 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-238 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-239 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-240 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-241 $459.04CND1 $1,411.961633$1,871.00 02-04-390-242 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-243 $459.04CND1 $1,411.96 1633 $1,871.00 02-04-390-245 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-246 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-247 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-248 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-249 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-250 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-251 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-252 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-253 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-254 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-255 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-256 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-258 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-259 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-260 $459.04CND1 $1,411.96 1660 $1,871.00 02-04-390-262 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-263 $459.04CND1 $1,411.96 1659 $1,871.00 11/21/23 4:25PM Page 15 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-390-264 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-265 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-266 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-267 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-268 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-269 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-270 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-271 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-272 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-273 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-274 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-275 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-276 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-277 $459.04CND1 $1,411.96 1659 $1,871.00 02-04-390-312 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-313 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-314 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-315 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-316 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-317 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-318 $459.04CND1 $1,411.961657$1,871.00 02-04-390-320 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-321 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-322 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-323 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-324 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-325 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-326 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-327 $459.04CND1 $1,411.96 1657 $1,871.00 02-04-390-329 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-330 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-331 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-332 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-333 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-334 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-335 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-336 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-337 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-338 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-339 $459.04CND1 $1,411.96 1658 $1,871.00 11/21/23 4:25PM Page 16 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-390-340 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-341 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-342 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-343 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-344 $459.04CND1 $1,411.96 1658 $1,871.00 02-04-390-377 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-378 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-379 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-380 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-381 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-382 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-383 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-384 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-385 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-386 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-387 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-388 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-389 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-390 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-391 $459.04CND1 $1,411.96 1656 $1,871.00 02-04-390-392 $459.04CND1 $1,411.961656$1,871.00 02-04-390-411 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-412 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-413 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-414 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-415 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-416 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-417 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-418 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-419 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-420 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-421 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-422 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-423 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-424 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-425 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-426 $459.04CND1 $1,411.96 1655 $1,871.00 02-04-390-437 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-438 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-439 $459.04CND1 $1,411.96 1654 $1,871.00 11/21/23 4:25PM Page 17 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-390-440 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-441 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-442 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-443 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-444 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-445 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-446 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-447 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-448 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-449 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-450 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-451 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-452 $459.04CND1 $1,411.96 1654 $1,871.00 02-04-390-479 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-480 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-481 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-482 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-483 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-484 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-485 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-486 $459.04CND1 $1,411.961653$1,871.00 02-04-390-487 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-488 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-489 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-490 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-491 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-492 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-493 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-494 $459.04CND1 $1,411.96 1653 $1,871.00 02-04-390-513 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-514 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-515 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-516 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-517 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-518 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-519 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-520 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-521 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-522 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-523 $459.04CND1 $1,411.96 1651 $1,871.00 11/21/23 4:25PM Page 18 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-390-524 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-525 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-526 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-527 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-528 $459.04CND1 $1,411.96 1651 $1,871.00 02-04-390-547 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-548 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-549 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-550 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-551 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-552 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-553 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-554 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-555 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-556 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-557 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-558 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-559 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-560 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-561 $459.04CND1 $1,411.96 1652 $1,871.00 02-04-390-562 $459.04CND1 $1,411.961652$1,871.00 02-04-451-003 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-004 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-005 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-007 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-008 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-009 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-010 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-011 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-012 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-013 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-014 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-015 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-016 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-017 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-018 $459.04CND1 $1,411.96 1634 $1,871.00 02-04-451-020 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-021 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-022 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-023 $459.04CND1 $1,411.96 1635 $1,871.00 11/21/23 4:25PM Page 19 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2023 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2023 Special Tax Levy Amount to be CollectedLot 02-04-451-024 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-025 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-026 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-027 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-028 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-029 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-030 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-031 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-032 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-033 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-034 $459.04CND1 $1,411.96 1635 $1,871.00 02-04-451-035 $459.04CND1 $1,411.96 1635 $1,871.00 Subtotal $399,584.68283 $129,908.32$529,493.00 Prepaid Single Family Property 02-04-427-003 $2,739.00PREPAYS1 $0.00 1029 $2,739.00 02-04-476-006 $2,739.00PREPAYS1 $0.00 1151 $2,739.00 Subtotal $0.002 $5,478.00$5,478.00 Prepaid Condominium Property 02-04-390-042 $1,871.00PREPAYC1 $0.00 1629 $1,871.00 02-04-390-058 $1,871.00PREPAYC1 $0.00 1630 $1,871.00 Subtotal $0.002 $3,742.00$3,742.00 GRAND TOTALS (taxes levied)(maximum taxes)(taxes abated) $1,295,765.56774 $430,482.44$1,726,248.00 (# of units) 11/21/23 4:21PM Page 20 of 20 18201 VON KARMAN AVENUE, SUITE 220 IRVINE, CA 92612 PHONE: (800) 969-4DTA Public Finance Public-Private Partnerships Development Economics Clean Energy Bonds www.FinanceDTA.com 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 Mayor’s Report #7 Tracking Number CC 2023-72 Fox Hill SSA Tax Levy Ordinance City Council – November 28, 2023 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 $37,034 at the end of Fiscal Year 2023 (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 around $15,000 at the end of FY 2023. In the current fiscal year (FY 2024) fund balance in the SSA is expected to increase by approximately $10,300, as the result of budgeted expenditures of ~$47,000 relating to trail maintenance (includes crack filling and sealing for $25,000 – which should be done every 5 years or so) and a 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 2025, as staff continues to work out right-of-way considerations with IDOT as to where the new sign can be placed. If staff is unable to reach an agreement with IDOT over the next year or so, the original sign proceeds will remain in fund balance and will be used to either offset of reduce future property tax amounts within the SSA. Once the trail maintenance and new entrance sign are completed, fund balance in the SSA is expected to decline to around $10,000 at the end of FY 2025. After FY 2025, fund balance is anticipated to increase by approximately $9,000 per annum through FY 2028, before declining to around $12,000 and the end of FY 2029 (as crack filling and sealing of the trails will once again be required at an estimated cost of $35,000). As established over the last nine 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 (including the periodic crack filling and sealing of the trails, which will need to be done every five years), maintain the Funds positive equity position and allow for a reasonable cash reserve for any unanticipated expenditures by the end of the ten-year payback period (which is next year - Levy Year 2023 / FY 2025); staff recommends that the Fox Hill SSA levy be held steady at $24,000 for the 2023 levy (FY 2025) and remain at that level for the foreseeable future (FY 2026 - 2029). Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 7, 2023 Subject: Fox Hill SSA Tax Levy Ordinance Taken in aggregate, the 2023 levy would amount to $24,000 and would be comprised as follows:  $9,360 for Trail Maintenance  $6,000 for Tree Trimming and Replacement  $8,640 for Mowing and Landscaping As summarized below, the incremental funding scenario for the 2023 levy presented this year remains unchanged from the year prior, as per unit Fox Hill SSA property tax amounts for the 2023 levy (FY 2024) would remain at $24,000, which equates to $108.60 on a per parcel basis. For levy year’s 2024 (FY 2026) and beyond, levy amounts are currently projected to hold at $108.60 per parcel (Exhibit B-1), which mirrors what was proposed in 2022 ($108.60 – Exhibit B-2).  2023 levy (FY 2025) – $108.60 (2023) v. $108.60 (2022) – no change  2024 levy (FY 2026) – $108.60 (2023) v. $108.60 (2022) – no change  2025 levy (FY 2027) – $108.60 (2023) v. $108.60 (2022) – no change  2026 levy (FY 2028) - $108.60 (2023) v. $108.60 (2022) – no change Recommendation Staff recommends approval of the 2023 Fox Hill HOA SSA levy ordinance (tax roll attached as Exhibit A). Ordinance No. 2023-____ Page 1 ORDINANCE NO. 2023 - AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2024 AND ENDING APRIL 30, 2025 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-four thousand dollars ($24,000.00). Section 3: That the following sums be, and the same hereby are, levied upon the taxable property, as defined in the Revenue Act of 1939 in the United City of Yorkville Special Service Area Number 2004-201, said tax to be levied for the fiscal year beginning May 1, 2024 and ending April 30, 2025. Income From To Be Raised Budget Other Sources By Taxation Mowing $ 8,640.00 $0.00 $8,640.00 Tree Trimming 5,000.00 0.00 5,000.00 Tree Replacement 1,000.00 0.00 1,000.00 Trail Maintenance 9,360.00 0.00 9,360.00 TOTAL FOX HILL $ 24,000.00 $0.00 $24,000.00 SSA EXPENDITURES Ordinance No. 2023-____ 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-four thousand dollars ($24,000.00) which said total amount the said United City of Yorkville Special Service Area Number 2004-201 requires to be raised by taxation for the current fiscal year of said City and City Clerk of said City is hereby ordered and directed to file with the County Clerk of said County on or before the time required by law, a certified copy of this ordinance. The tax roll report is attached as Exhibit A. Section 6: This ordinance shall be in full force and effect from and afterits adoption and approval as provided by law. KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ PASSED AND APPROVED this day of , 2023. Mayor ATTEST: [SEAL] City Clerk EXHIBIT A Total amount $24,000.00 PIN #ADDRESS LEVY02-30-102-001 1603 Cottonwood Trail $108.60 102-30-102-025 1605 Cottonwood Trail $108.60 202-30-102-021 1607 Cottonwood Trail $108.60 302-30-102-024 1609 Cottonwood Trail $108.60 402-30-102-022 1611 Cottonwood Trail $108.60 502-30-102-020 1613 Cottonwood Trail $108.60 602-30-102-023 1615 Cottonwood Trail $108.60 702-30-102-008 1617 Cottonwood Trail $108.60 802-30-102-010 1619 Cottonwood Trail $108.60 902-30-102-011 1701 Cottonwood Court $108.60 1002-30-102-012 1703 Cottonwood Court $108.60 1102-30-102-013 1705 Cottonwood Court $108.60 1202-30-102-014 1707 Cottonwood Court $108.60 1302-30-102-015 1706 Cottonwood Court $108.60 1402-30-102-016 1704 Cottonwood Court $108.60 1502-30-102-017 1702 Cottonwood Court $108.60 1602-30-102-018 1625 Cottonwood Trail $108.60 1702-30-102-019 1627 Cottonwood Trail $108.60 1802-30-103-001 1628 Cottonwood Trail $108.60 1902-30-103-002 1626 Cottonwood Trail $108.60 2002-30-103-003 1624 Cottonwood Trail $108.60 2102-30-103-004 1622 Cottonwood Trail $108.60 2202-30-103-005 1620 Cottonwood Trail $108.60 2302-30-103-007 1616 Cottonwood Trail $108.60 2402-30-103-008 1610 Cottonwood Trail $108.60 2502-30-103-009 1608 Cottonwood Trail $108.60 2602-30-103-010 1606 Cottonwood Trail $108.60 2702-30-103-011 1604 Cottonwood Trail $108.60 2802-30-103-012 1602 Cottonwood Trail $108.60 2902-30-103-013 1603 Cypress Lane $108.60 3002-30-103-014 1605 Cypress Lane $108.60 3102-30-103-015 1607 Cypress Lane $108.60 3202-30-103-016 1609 Cypress Lane $108.60 3302-30-103-017 1611 Cypress Lane $108.60 3402-30-103-018 1612 Cypress Lane $108.60 3502-30-103-019 1610 Cypress Lane $108.60 3602-30-103-020 1608 Cypress Lane $108.60 3702-30-103-021 1606 Cypress Lane $108.60 3802-30-103-022 1604 Cypress Lane $108.60 3902-30-103-023 1602 Cypress Lane $108.60 4002-30-106-001 1319 Willow Way $108.60 4102-30-106-002 1315 Willow Way $108.60 4202-30-106-003 1313 Willow Way $108.60 4302-30-106-004 1311 Willow Way $108.60 4402-30-106-005 1309 Willow Way $108.60 4502-30-106-006 1307 Willow Way $108.60 4602-30-106-007 1303 Willow Way $108.60 4702-30-106-008 1301 Willow Way $108.60 48 FOX HILL SSA TAX ROLL REPORT Page 1 of 5 EXHIBIT A Total amount $24,000.00 PIN #ADDRESS LEVY FOX HILL SSA TAX ROLL REPORT 02-30-106-009 1225 Willow Way $108.60 4902-30-106-010 1223 Willow Way $108.60 5002-30-106-011 1221 Willow Way $108.60 5102-30-106-012 1219 Willow Way $108.60 5202-30-106-013 1217 Willow Way $108.60 5302-30-106-014 1215 Willow Way $108.60 5402-30-106-015 1213 Willow Way $108.60 5502-30-106-016 1211 Willow Way $108.60 5602-30-106-017 1209 Willow Way $108.60 5702-30-106-018 1207 Willow Way $108.60 5802-30-106-019 1205 Willow Way $108.60 5902-30-106-020 1203 Willow Way $108.60 6002-30-106-021 1201 Willow Way $108.60 6102-30-107-001 1320 Willow Way $108.60 6202-30-107-002 1318 Willow Way $108.60 6302-30-107-003 1316 Willow Way $108.60 6402-30-107-004 1310 Willow Way $108.60 6502-30-107-005 1302 Willow Way $108.60 6602-30-107-006 1226 Willow Way $108.60 6702-30-107-007 1224 Willow Way $108.60 6802-30-107-008 1222 Willow Way $108.60 6902-30-107-009 1220 Willow Way $108.60 7002-30-107-010 1218 Willow Way $108.60 7102-30-107-011 1208 Willow Way $108.60 7202-30-107-012 1206 Willow Way $108.60 7302-30-107-013 1204 Willow Way $108.60 7402-30-107-014 1202 Willow Way $108.60 7502-30-107-015 1739 John Street $108.60 7602-30-107-016 1737 John Street $108.60 7702-30-107-017 1735 John Street $108.60 7802-30-107-018 1733 John Street $108.60 7902-30-107-019 1731 John Street $108.60 8002-30-108-001 1722 John Street $108.60 8102-30-108-002 1724 John Street $108.60 8202-30-108-003 1726 John Street $108.60 8302-30-108-004 1728 John Street $108.60 8402-30-108-005 1732 John Street $108.60 8502-30-108-006 1734 John Street $108.60 8602-30-108-007 1736 John Street $108.60 8702-30-108-008 1738 John Street $108.60 8802-30-108-009 1742 John Street $108.60 8902-30-109-001 1202 Evergreen Lane $108.60 9002-30-110-001 1401 Aspen Lane $108.60 9102-30-110-002 1405 Aspen Lane $108.60 9202-30-110-003 1407 Aspen Lane $108.60 9302-30-110-004 1409 Aspen Lane $108.60 9402-30-110-005 1411 Aspen Lane $108.60 9502-30-110-006 1415 Aspen Lane $108.60 96 Page 2 of 5 EXHIBIT A Total amount $24,000.00 PIN #ADDRESS LEVY FOX HILL SSA TAX ROLL REPORT 02-30-110-008 1423 Aspen Lane $108.60 9702-30-110-009 1425 Aspen Lane $108.60 9802-30-110-010 1427 Aspen Lane $108.60 9902-30-110-011 1429 Aspen Lane $108.60 10002-30-110-012 1433 Aspen Lane $108.60 10102-30-110-013 1441 Aspen Lane $108.60 10202-30-110-014 1443 Aspen Lane $108.60 10302-30-110-015 1445 Aspen Lane $108.60 10402-30-110-016 1447 Aspen Lane $108.60 10502-30-110-017 1449 Aspen Lane $108.60 10602-30-110-018 1451 Aspen Lane $108.60 10702-30-110-019 1401 White Pine Court $108.60 10802-30-110-020 1403 White Pine Court $108.60 10902-30-110-021 1407 White Pine Court $108.60 11002-30-110-022 1409 White Pine Court $108.60 11102-30-110-023 1410 White Pine Court $108.60 11202-30-110-024 1408 White Pine Court $108.60 11302-30-110-025 1406 White Pine Court $108.60 11402-30-110-026 1404 White Pine Court $108.60 11502-30-110-027 1402 White Pine Court $108.60 11602-30-111-001 1430 Aspen Lane $108.60 11702-30-111-002 1432 Aspen Lane $108.60 11802-30-111-003 1434 Aspen Lane $108.60 11902-30-111-004 1436 Aspen Lane $108.60 12002-30-111-005 1438 Aspen Lane $108.60 12102-30-111-006 1440 Aspen Lane $108.60 12202-30-111-007 1442 Aspen Lane $108.60 12302-30-111-008 1444 Aspen Lane $108.60 12402-30-111-009 1446 Aspen Lane $108.60 12502-30-111-010 1448 Aspen Lane $108.60 12602-30-111-011 1450 Aspen Lane $108.60 12702-30-111-012 1452 Aspen Lane $108.60 12802-30-111-013 1610 John Street $108.60 12902-30-111-014 1702 John Street $108.60 13002-30-111-015 1704 John Street $108.60 13102-30-112-001 1402 Aspen Lane $108.60 13202-30-112-002 1404 Aspen Lane $108.60 13302-30-112-003 1406 Aspen Lane $108.60 13402-30-112-004 1408 Aspen Lane $108.60 13502-30-112-005 1410 Aspen Lane $108.60 13602-30-112-006 1412 Aspen Lane $108.60 13702-30-112-007 1414 Aspen Lane $108.60 13802-30-112-008 1416 Aspen Lane $108.60 13902-30-112-010 1418 Aspen Lane $108.60 14002-30-112-011 1420 Aspen Lane $108.60 14102-30-112-012 1422 Aspen Lane $108.60 14202-30-112-013 1424 Aspen Lane $108.60 14302-30-112-014 1426 Aspen Lane $108.60 144 Page 3 of 5 EXHIBIT A Total amount $24,000.00 PIN #ADDRESS LEVY FOX HILL SSA TAX ROLL REPORT 02-30-113-001 1431 Chestnut Lane $108.60 14502-30-113-002 1429 Chestnut Lane $108.60 14602-30-113-003 1427 Chestnut Lane $108.60 14702-30-113-004 1423 Chestnut Court $108.60 14802-30-113-006 1421 Chestnut Court $108.60 14902-30-114-001 1320 Evergreen Lane $108.60 15002-30-114-002 1318 Evergreen Lane $108.60 15102-30-114-003 1316 Evergreen Lane $108.60 15202-30-114-004 1314 Evergreen Lane $108.60 15302-30-114-005 1312 Evergreen Lane $108.60 15402-30-114-006 1310 Evergreen Lane $108.60 15502-30-114-007 1308 Evergreen Lane $108.60 15602-30-114-008 1306 Evergreen Lane $108.60 15702-30-114-009 1304 Evergreen Lane $108.60 15802-30-114-010 1302 Evergreen Lane $108.60 15902-30-114-011 1228 Evergreen Lane $108.60 16002-30-114-012 1224 Evergreen Lane $108.60 16102-30-114-013 1222 Evergreen Lane $108.60 16202-30-114-014 1220 Evergreen Lane $108.60 16302-30-114-015 1218 Evergreen Lane $108.60 16402-30-114-016 1216 Evergreen Lane $108.60 16502-30-114-017 1214 Evergreen Lane $108.60 16602-30-114-018 1212 Evergreen Lane $108.60 16702-30-114-019 1210 Evergreen Lane $108.60 16802-30-114-020 1208 Evergreen Lane $108.60 16902-30-114-021 1206 Evergreen Lane $108.60 17002-30-114-022 1204 Evergreen Lane $108.60 17102-30-115-001 1319 Evergreen Lane $108.60 17202-30-115-002 1317 Evergreen Lane $108.60 17302-30-115-003 1315 Evergreen Lane $108.60 17402-30-115-004 1313 Evergreen Lane $108.60 17502-30-115-005 1309 Evergreen Lane $108.60 17602-30-115-006 1305 Evergreen Lane $108.60 17702-30-115-007 1303 Evergreen Lane $108.60 17802-30-115-008 1301 Evergreen Lane $108.60 17902-30-115-010 1227 Evergreen Lane $108.60 18002-30-115-011 1225 Evergreen Lane $108.60 18102-30-115-012 1223 Evergreen Lane $108.60 18202-30-115-013 1221 Evergreen Lane $108.60 18302-30-115-014 1217 Evergreen Lane $108.60 18402-30-115-015 1207 Evergreen Lane $108.60 18502-30-115-016 1203 Evergreen Lane $108.60 18602-30-115-017 1201 Evergreen Lane $108.60 18702-30-211-001 1439 Chestnut Lane $108.60 18802-30-211-002 1437 Chestnut Lane $108.60 18902-30-211-003 1433 Chestnut Lane $108.60 19002-30-211-004 1425 Chestnut Court $108.60 19102-30-212-002 1402 John Street $108.60 192 Page 4 of 5 EXHIBIT A Total amount $24,000.00 PIN #ADDRESS LEVY FOX HILL SSA TAX ROLL REPORT 02-30-212-003 1404 John Street $108.60 19302-30-212-004 1406 John Street $108.60 19402-30-212-005 1440 Chestnut Lane $108.60 19502-30-212-006 1438 Chestnut Lane $108.60 19602-30-212-007 1436 Chestnut Lane $108.60 19702-30-212-008 1432 Chestnut Lane $108.60 19802-30-212-009 1428 Chestnut Lane $108.60 19902-30-212-010 1426 Chestnut Lane $108.60 20002-30-212-011 1416 Chestnut Lane $108.60 20102-30-212-012 1412 Chestnut Lane $108.60 20202-30-212-013 1408 Chestnut Lane $108.60 20302-30-212-014 1406 Chestnut Lane $108.60 20402-30-212-015 1402 Chestnut Lane $108.60 20502-30-212-016 1401 Sequoia Circle $108.60 20602-30-212-017 1403 Sequoia Circle $108.60 20702-30-212-018 1405 Sequoia Circle $108.60 20802-30-212-019 1407 Sequoia Circle $108.60 20902-30-212-020 1408 Sequoia Circle $108.60 21002-30-212-021 1406 Sequoia Circle $108.60 21102-30-212-022 1404 Sequoia Circle $108.60 21202-30-212-023 1402 Sequoia Circle $108.60 21302-30-213-001 1419 Chestnut Court $108.60 21402-30-213-002 1417 Chestnut Court $108.60 21502-30-213-003 1415 Chestnut Lane $108.60 21602-30-213-004 1411 Chestnut Lane $108.60 21702-30-213-005 1409 Chestnut Lane $108.60 21802-30-213-006 1407 Chestnut Lane $108.60 21902-30-213-007 1405 Chestnut Lane $108.60 22002-30-213-008 1401 Chestnut Lane $108.60 221 TOTAL $24,000.00 Page 5 of 5 FY 2022 FY 2023 FY 2024 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029Account Number Actual Actual Adopted ProjectedProposed Projected Projected Projected Projectedupdated 11/7/23Percentage Increase 120.76% 34.10% 11.62% 11.62% 0.00% 0.00% 0.00% 0.00% 0.00%Per Unit $ Amount 72.55$ 97.29$ 108.60$ 108.60$ 108.60$ 108.60$ 108.60$ 108.60$ 108.60$ Change in $ Per Unit 12.00$ 24.74$ 11.31$ 11.31$ -$ -$ -$ -$ -$ Fox Hill SSA - 1111-000-40-00-4000 PROPERTY TAXES 16,034$ 21,501$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ Revenue 16,034$ 21,501$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE4,688$ 6,043$ 60,640$ 13,640$ 60,640$ 13,640$ 15,368$ 15,368$ 50,368$ Expenditures 4,688$ 6,043$ 60,640$ 13,640$ 60,640$ 13,640$ 15,368$ 15,368$ 50,368$ Surplus(Deficit) 11,346 15,458 (36,640) 10,360 (36,640) 10,360 8,632 8,632 (26,368) Fund Balance 21,576$ 37,034$ (3,563)$ 47,394$ 10,754$ 21,114$ 29,746$ 38,378$ 12,010$ 460.24% 612.84% -5.88% 347.46% 17.73% 154.79% 193.56% 249.73% 23.84%DescriptionFox Hill SSA FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Account Number Actual Actual Adopted Projected Proposed Projected Projected Projected Projected updated 11/1/22 Percentage Increase 120.76% 0.00% 34.09% 34.09% 11.63% 0.00% 0.00% 0.00% 0.00% Per Unit $ Amount 72.55$ 72.55$ 97.29$ 97.29$ 108.60$ 108.60$ 108.60$ 108.60$ 108.60$ Change in $ Per Unit 12.00$ -$ 24.73$ 24.73$ 11.31$ -$ -$ -$ -$ Fox Hill SSA - 11 11-000-40-00-4000 PROPERTY TAXES 16,034$ 16,034$ 21,500$ 21,500$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ Revenue 16,034$ 16,034$ 21,500$ 21,500$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 19,295$ 4,688$ 59,200$ 12,200$ 60,640$ 13,640$ 13,640$ 15,368$ 15,368$ Expenditures 19,295$ 4,688$ 59,200$ 12,200$ 60,640$ 13,640$ 13,640$ 15,368$ 15,368$ Surplus(Deficit) (3,261) 11,346 (37,700) 9,300 (36,640) 10,360 10,360 8,632 8,632 Fund Balance 10,231$ 21,576$ (22,635)$ 30,876$ (5,764)$ 4,596$ 14,956$ 23,588$ 32,220$ 53.02% 460.24% -38.23% 253.08% -9.51% 33.70% 109.65% 153.49% 209.66% Description Fox 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 Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #8 Tracking Number CC 2023-73 Sunflower SSA Tax Levy Ordinance City Council – November 28, 2023 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 2023 with positive fund balance of $11,786, as the Fund maintained its positive equity position after incurring ~$60,000 in expenditures for the naturalization of three detention basins in FY 2015 and FY 2016. In the current fiscal year (2024) 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 $18,715. As established over the last nine 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; preserve the Funds positive equity position; and allow for a reasonable cash reserve for any unanticipated expenditures by the end of the ten-year payback period (which is next year - Levy Year 2023 / FY 2025); staff recommends that the Sunflower SSA levy be held steady for the 2023 levy (FY 2025) at $21,000 and remain at that level for the foreseeable future (FY 2026 - 2029). Based on the recommendation above, per unit Sunflower SSA property tax amounts for the 2023 levy (FY 2025) would remain unchanged from the prior year, at $179.49. Taken in aggregate, the recommended 2023 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 7, 2023 Subject: Sunflower Estates SSA Tax Levy Ordinance As summarized below, in comparison to last year’s Sunflower SSA levy presentation, future per unit SSA property taxes would remain unchanged for the 2023 levy (FY 2025) and beyond at $179.49 (as shown in Exhibits B-1 and B-2).  2023 levy (FY 2025) – $179.49 (2023) v. $179.49 (2022) – no change  2024 levy (FY 2026) – $179.49 (2023) v. $179.49 (2022) – no change  2025 levy (FY 2027) – $179.49 (2023) v. $179.49 (2022) – no change  2026 levy (FY 2028) – $179.49 (2023) v. $179.49 (2022) – no change Recommendation Staff recommends approval of the 2023 Sunflower Estates HOA SSA levy ordinance (tax roll attached as Exhibit A). Ordinance No. 2023-____ Page 1 ORDINANCE NO. 2023 - AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2024 AND ENDING APRIL 30, 2025 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, 2024 and ending April 30, 2025. 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. 2023-____ 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 _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ PASSED AND APPROVED this day of , 2023. Mayor ATTEST: [SEAL] City Clerk EXHIBIT A $21,000.00 Levy Amount PIN #Levy05-05-440-002 $179.49 105-05-440-003 $179.49 205-05-440-004 $179.49 305-05-440-005 $179.49 405-05-440-006 $179.49 505-05-440-007 $179.49 605-05-440-008 $179.49 705-05-440-009 $179.49 805-05-440-010 $179.49 905-05-440-011 $179.49 1005-05-440-012 $179.49 1105-05-440-013 $179.49 1205-05-440-014 $179.49 1305-05-440-015 $179.49 1405-05-440-016 $179.49 1505-05-440-017 $179.49 1605-05-440-018 $179.49 1705-05-440-019 $179.49 1805-05-440-020 $179.49 1905-05-440-021 $179.49 2005-05-440-022 $179.49 2105-05-440-023 $179.49 2205-05-475-001 $179.49 2305-05-475-002 $179.49 2405-05-475-003 $179.49 2505-05-475-004 $179.49 2605-05-475-005 $179.49 2705-05-475-006 $179.49 2805-05-475-007 $179.49 2905-05-475-008 $179.49 3005-05-475-009 $179.49 3105-05-475-010 $179.49 3205-05-475-011 $179.49 3305-05-475-012 $179.49 3405-05-475-013 $179.49 3505-05-475-014 $179.49 3605-05-475-015 $179.49 3705-05-475-016 $179.49 3805-05-475-017 $179.49 3905-05-475-018 $179.49 4005-05-475-019 $179.49 4105-05-443-001 $179.49 4205-05-443-002 $179.49 4305-05-443-003 $179.49 4405-05-443-004 $179.49 4505-05-443-005 $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 4705-05-443-007 $179.49 4805-05-443-008 $179.49 4905-05-441-001 $179.49 5005-05-441-002 $179.49 5105-05-441-003 $179.49 5205-05-441-004 $179.49 5305-05-441-005 $179.49 5405-05-441-006 $179.49 5505-05-441-007 $179.49 5605-05-441-008 $179.49 5705-05-441-009 $179.49 5805-05-441-010 $179.49 5905-05-441-011 $179.49 6005-05-441-012 $179.49 6105-05-442-001 $179.49 6205-05-442-002 $179.49 6305-05-442-003 $179.49 6405-05-442-004 $179.49 6505-05-442-005 $179.49 6605-05-442-006 $179.49 6705-05-442-007 $179.49 6805-05-442-008 $179.49 6905-05-442-009 $179.49 7005-05-442-010 $179.49 7105-05-442-011 $179.49 7205-05-442-012 $179.49 7305-05-442-013 $179.49 7405-05-442-014 $179.49 7505-05-442-015 $179.49 7605-05-442-016 $179.49 7705-05-442-017 $179.49 7805-05-442-018 $179.49 7905-05-442-019 $179.49 8005-05-442-020 $179.49 8105-05-442-021 $179.49 8205-05-442-022 $179.49 8305-05-442-023 $179.49 8405-05-442-024 $179.49 8505-05-442-025 $179.49 8605-05-442-026 $179.49 8705-05-442-027 $179.49 8805-05-442-028 $179.49 8905-05-442-029 $179.49 9005-05-442-030 $179.49 9105-05-445-001 $179.49 9205-05-445-002 $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 9405-05-445-004 $179.49 9505-05-444-001 $179.49 9605-05-444-002 $179.49 9705-05-444-003 $179.49 9805-05-444-004 $179.49 9905-05-444-005 $179.49 10005-05-444-006 $179.49 10105-05-443-009 $179.49 10205-05-443-010 $179.49 10305-05-443-011 $179.49 10405-05-443-012 $179.49 10505-05-443-013 $179.49 10605-05-443-014 $179.49 10705-05-443-015 $179.49 10805-05-443-016 $0.00 ***10905-05-476-001 $179.49 11005-05-476-002 $179.49 11105-05-476-003 $179.49 11205-05-477-001 $179.49 11305-05-477-002 $179.49 11405-05-477-003 $179.49 11505-05-477-004 $179.49 11605-05-477-005 $179.49 11705-05-477-006 $179.49 11805-05-330-001 $0.00 ***11905-05-330-002 $0.00 ***12005-05-440-001 $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 2022 FY 2023 FY 2024 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029Account Number Actual Actual Adopted ProjectedProposed Projected Projected Projected ProjectedDescriptionupdated 11/7/23Percentage Increase -0.45% 3.13% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%Per Unit $ Amount 174.04$ 179.49$ 179.49$ 179.49$ 179.49$ 179.49$ 179.49$ 179.49$ 179.49$ Change in $ Per Unit 19.00$ 5.44$ -$ -$ -$ -$ -$ -$ -$ Sunflower SSA - 1212-000-40-00-4000 PROPERTY TAXES 20,363 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 Revenue 20,363 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 12-112-54-00-5416 POND MAINTENANCE 3,268 5,160 5,000 5,000 5,000 5,000 5,000 5,000 5,000 12-112-54-00-5495 OUTSIDE REPAIR & MAINTENANCE6,301 6,440 13,640 13,715 18,640$ 13,640$ 15,368$ 15,368$ 15,368$ Expenditures 9,569 11,600 18,640 18,715 23,640 18,640 20,368 20,368 20,368 Surplus(Deficit) 10,794 9,400 2,360 2,285 (2,640) 2,360 632 632 632 Fund Balance 2,386 11,786 10,746 14,071 11,431 13,791 14,423 15,055 15,687 24.93% 101.60% 57.65% 75.19% 48.35% 73.99% 70.81% 73.91% 77.02%Sunflower SSA FY 2021 FY 2022 FY 2023 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Account Number Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Description updated 11/1/22 Percentage Increase -0.94% 0.49% 3.13% 3.13% 0.00% 0.00% 0.00% 0.00% 0.00% Per Unit $ Amount 173.19$ 174.04$ 179.49$ 179.49$ 179.49$ 179.49$ 179.49$ 179.49$ 179.49$ Change in $ Per Unit 18.15$ 0.85$ 5.44$ 5.44$ -$ -$ -$ -$ -$ Sunflower SSA - 12 12-000-40-00-4000 PROPERTY TAXES 20,263 20,363 21,000 21,000 21,000 21,000 21,000 21,000 21,000 Revenue 20,263 20,363 21,000 21,000 21,000 21,000 21,000 21,000 21,000 12-112-54-00-5416 POND MAINTENANCE 4,275 3,268 5,000 5,000 5,000 5,000 5,000 5,000 5,000 12-112-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 8,297 6,301 12,200 12,200 13,640$ 13,640$ 13,640$ 15,368$ 15,368$ Expenditures 12,572 9,569 17,200 17,200 18,640 18,640 18,640 20,368 20,368 Surplus(Deficit) 7,691 10,794 3,800 3,800 2,360 2,360 2,360 632 632 Fund Balance (8,409) 2,386 (9,237) 6,186 8,546 10,906 13,266 13,898 14,530 -66.89% 24.93% -53.70% 35.97% 45.85% 58.51% 71.17% 68.23% 71.34% 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: See attached memorandum. Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Planning and Zoning Commission #1 Tracking Number PZC 2023-15 & EDC 2023-50 PZC 2023-15 Kendall Marketplace Townhomes – Phase 4 – Final Plat City Council – November 28, 2023 PZC – 11/8/23 Moved forward to City Council agenda. PZC 2023-15 & EDC 2023-50 Majority Approval Proposed Final Plat for Kendall Marketplace Townhomes Phases 4 Krysti J. Barksdale-Noble, AICP Community Development Name Department REQUEST SUMMARY: The petitioner, Luz M. Padilla, Abby Properties, LLC is seeking Final Plat approval for an approximately 9.4-acre site consisting of 44 lots for single-family attached dwelling units (townhomes) and one (1) lot for an open space/stormwater management basin. The property being subdivided is identified as the final parcel remaining, Phase 4, of the Kendall Marketplace Townhome Development. Phases 1-3 of the development were previously subdivided into 120 single-family attached dwelling units in 2020 and are in various stages of construction. The proposed Final Plat of Resubdivision keeps with the intent of the original concept plan for the townhome portion of the development. Finally, the City Engineer provided the petitioner with their comments on the original final plat submission on September 11, 2023 (see attached). The petitioner has updated the final plat dated October 5, 2023. PLANNING & ZONING COMMISSION: The Planning and Zoning Commission reviewed the request for final plat approval at a meeting held on November 8, 2023 and made the following action on the motion below: In consideration of the proposed Final Plat of Subdivision for the Kendall Marketplace Development Lot 52, Phase 4, the Planning and Zoning Commission recommends approval of the plat to the City Council as presented by the Petitioner in a plan prepared by HR Green, dated last revised October 5, 2023. Action Item: Hyett-yes, Goins-yes, Millen-yes, Vinyard-yes, Williams-yes. 5 ayes; 0 no ATTACHMENTS: 1. Draft Ordinance 2. Petitioner Application 3. Phase 4 Final Plat, date revised October 5, 2023 4. Kendall Marketplace Phasing Exhibit 5. Plan Council packet for 10-12-23 6. EEI Review Comments dated 9-11-23 7. HR Green Response Letter dated 10-5-23 Memorandum To: City Council From: Krysti Barksdale-Noble, Community Development Director CC: Bart Olson, City Administrator Brad Sanderson, EEI, City Engineer Date: November 16, 2023 Subject: PZC 2023-15 Kendall Marketplace Lot 52 Phase 4 Townes of Kendall Marketplace - Final Plat Ordinance No. 2023-____ Page 1 STATE OF ILLINOIS ) ) ss. COUNTY OF KENDALL ) Ordinance No. 2023-_____ AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, APPROVING THE FINAL PLAT OF KENDALL MARKETPLACE LOT 52 PHASE 4 RESUBDIVISION WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, Luz M. Padilla, Abby Property, LLC. (the “Petitioner”) has filed an application and petition for approval of the Final Plat of Kendall Marketplace Lot 52 Phase 4 Resubdivision of property generally located west of High Ridge Lane and immediately South of Blackberry Shore Lane; and, WHEREAS, the Planning and Zoning Commission convened and held a public meeting on November 8, 2023, to consider the Final Plat of Kendall Marketplace Lot 52 Phase 4 Resubdivision; and, WHEREAS, the Planning and Zoning Commission reviewed the approved Kendall Marketplace conceptual plan adopted in Ordinance 2006-125 to ensure plat is generally pursuant; and, WHEREAS, the Planning and Zoning Commission reviewed the standards set forth in Chapter 3 and 4 of Title 11 of the Yorkville Subdivision Control Ordinance and made a recommendation to the Mayor and City Council (“the Corporate Authorities”) for approval of the resubdivision and the Final Plat of Kendall Marketplace Lot 52 Phase 4 Resubdivision. NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1: The above recitals are incorporated herein and made a part of this Ordinance. Ordinance No. 2023-____ Page 2 Section 2: That the Corporate Authorities hereby approve the Final Plat of Kendall Marketplace Lot 52 Phase 4 Resubdivision for the property legally described and attached hereto and made a part hereof by reference as Exhibit A. Section 3: That the Corporate Authorities hereby approve the Final Plat of Kendall Marketplace Lot 52 Phase 4 Resubdivision as prepared by HR Green, Aurora, Illinois, dated last revised October 5, 2023 attached hereto and made a part hereof as Exhibit B and authorize the Mayor, City Clerk, City Administrator and City Engineer to execute said Plat. Section 4: That the City Clerk is hereby authorized pursuant to Section 11-2-3.H of the Yorkville Subdivision Control Ordinance to file a copy of this ordinance and the Final Plat of Kendall Marketplace Lot 52 Phase 4 Resubdivision with the Kendall County Recorder of Deeds. Section 5: This Ordinance shall be in full force and effect upon its passage, approval, and publication as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2023. ______________________________ CITY CLERK KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2023. ______________________________ MAYOR Ordinance No. 2023-____ Page 3 EXHIBIT A Legal Description LOT 3 IN KENDALL MARKETPLACE LOT 52 PHASE 2 & 3 RESUBDIVISION, A RESUBDIVISION OF LOT 2 IN KENDALL MARKETPLACE LOT 52 PHASE 1 RESUBDIVISION, BEING A PART OF THE SOUTHEAST 1/4 OF SECTION 19 AND PART OF THE SOUTHWEST 1/4 OF SECTION 20, BOTH IN TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN, ACCORDING TO THE PLAT THEREOF RECORDED MARCH 3RD, 2022 AS DOCUMENT 202200004130 IN THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS Ordinance No. 2023-____ Page 4 EXHIBIT B Final Plat LOT AREAS LOT # 3 4 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 SQ.FT. 251,164± 84,940± 1,980± 1,500± 1,500± 1,980± 1,980± 1,500± 1,500± 1,980± 1,980± 1,500± 1,500± 1,500± 1,500± 1,980± 1,980± 1,500± 1,500± 1,500± 1,500± 1,980± 1,980± ACRES 5.766± 1.950± 0.045± 0.034± 0.034± 0.045± 0.045± 0.034± 0.034± 0.045± 0.045± 0.034± 0.034± 0.034± 0.034± 0.045± 0.045± 0.034± 0.034± 0.034± 0.034± 0.045± 0.045± LOT AREAS LOT # 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 SQ.FT. 1,500± 1,500± 1,980± 1,980± 1,500± 1,500± 1,980± 1,980± 1,500± 1,500± 1,500± 1,500± 1,980± 1,980± 1,500± 1,500± 1,980± 1,980± 1,500± 1,500± 1,500± 1,500± 1,980± ACRES 0.034± 0.034± 0.045± 0.045± 0.034± 0.034± 0.045± 0.045± 0.034± 0.034± 0.034± 0.034± 0.045± 0.045± 0.034± 0.034± 0.045± 0.045± 0.034± 0.034± 0.034± 0.034± 0.045± TOTAL LAND AREA: 410,744± SQ.FT. OR 9.429± ACRES LOT 51 BLACKBERRY S H O R E L A N E (66' R.O.W. HERET O F O R E D E D I C A T E D P E R D O C . 2 0 0 7 0 0 0 1 4 7 7 9 )GILLESPIE LANE(80' R.O.W. HERETOFORE DEDICATED PER DOC. 200700014779)LOT 50 LOT 49 LOT 48 LOT 47 LOT 46 LOT 45 LOT 44 FUTURE BEECHER ROAD KENDALL MARKETPLACE DOC. 200700014779 REC. 05/07/2007 KENDALL MARKETPLACE DOC. 200700014779 REC. 05/07/2007 LOT 16 LOT 17 LOT 19 L O T 5 5 KENDALL MARKETPLACE DOC. 200700014779 REC. 05/07/2007 L O T 5 5 U N S U B D I V I D E D L A N D S 201 202 203 204 205 206 LO T 4 0 1 301 302 303 304 305 306 307 308 309 310 311 312 LOT 3 KENDALL MARKETPLACE LOT 52 PHASE 2&3 RESUBDIVISION DOC. 202200004130 PT. LOT 2 KENDALL MARKETPLACE LOT 52 PHASE 2&3 RESUBDIVISION DOC. 202200004130 U N S U B D I V I D E D L A N D S LO T 4 0 2 LO T 4 0 3 LO T 4 0 4 LOT 405LOT 406LOT 407LOT 408LOT 409 LOT 410 LOT 411 LOT 412 LOT 413 LOT 414 LOT 444 LOT 443 LOT 442 LOT 441 LOT 440 LOT 439 LOT 415 LOT 416 LOT 417 LOT 418 LOT 419 LOT 420 LOT 421 LOT 422 LOT 423 LOT 424 LOT 434 LOT 433 LOT 432 LOT 431 LOT 430 LOT 429 LOT 438 LOT 437 LOT 436 LOT 435 LOT 425LOT 426LOT 427LOT 428LOT 3 LOT 4 PIN: 02-19-481-004 PT. LOT 2 KENDALL MARKETPLACE LOT 52 PHASE 2&3 RESUBDIVISION DOC. 202200004130 SHEETIllinois Professional Design Firm # 184-001322 2363 Sequoia Drive, Suite 101, Aurora, Illinois 60506 t. 630.553.7560 f. 630.553.7646 www.hrgreen.com 1 OF 2 CONDOMINIUM PROPERTY ACT", SHEETIllinois Professional Design Firm # 184-001322 2363 Sequoia Drive, Suite 101, Aurora, Illinois 60506 t. 630.553.7560 f. 630.553.7646 www.hrgreen.com 2 OF 2 PIN: 02-19-481-004 Illinois Professional Design Firm # 184-001322 2363 Sequoia Drive, Suite 101, Aurora, Illinois 60506 t. 630.553.7560 f. 630.553.7646 www.hrgreen.com1 OF 1LOT 51KENDALL MARKETPLACEDOC. 200700014779REC. 05/07/2007BLACKBERRY SHORE LANEGILLESPIE LANE LOT 50LOT 49LOT 48LOT 47LOT 46LOT 45LOT 44LOT 43LOT 42LOT 41LOT 40LOT 39LOT 38LOT 37LOT 36LOT 35LOT 34LOT 33LOT 31LOT 30LOT 29LOT 28LOT 27LOT 26LOT 25LOT 24LOT 23FUTURE BEECHER ROADKENDALL MARKETPLACEDOC. 200700014779REC. 05/07/2007KENDALL MARKETPLACEDOC. 200700014779REC. 05/07/2007LOT 16LOT 17LOT 19LOT 55KENDALL MARKETPLACEDOC. 200700014779REC. 05/07/2007LOT 55KENDALL MARKETPLACEDOC. 200700014779REC. 05/07/2007LOT 57HIGH RIDGE LANEUNSUBDIVIDED LANDSLOT 32PHASE 1AREA = 5.5 ACRES +/-48 UNITSPHASE 2AREA = 7.8 ACRES +/-36 UNITS(48 UNITS SHOWN)PHASE 3AREA = 3.5 ACRES +/-12 UNITS (YORKVILLE SCHOOL DISTRICT)24 UNITS (PLANO SCHOOL DISTRICT)PHASE 4AREA = 9.6 ACRES +/-44 UNITS (PLANO SCHOOL DISTRICT)YORKVILLE SCHOOL DISTRICTPLANO SCHOOL DISTRICTROAD IN PHASE 2ROAD IN PHASE 1PHASE 1PHASE 2PHASE 3PHASE 4SECTION LINELEGEND:LOCATION MAP: PLAN COUNCIL AGENDA Thursday, October 12, 2023 9:00 a.m. City Hall Community Development 2nd Floor - Conference Room Remote Access via Zoom 1. Minutes for approval: September 14, 2023 2. PZC 2023-15 Kendall Marketplace Lot 52 (Townhomes) – Phase 4 Final Plat Adjournment United City of Yorkville 651 Prairie Pointe Drive Yorkville, Illinois 60560 Telephone: 630-553-4350 Fax: 630-553-7575 I have reviewed the application for the Final Plat of Resubdivision of Lot 52 Phase 4 in Kendall Marketplace dated last revised August 28, 2023 as prepared by HR Green and submitted by Luz M. Padilla on behalf of Abby Properties, LLC, Petitioner. The petitioner is seeking Final Plat approval for an approximately 9.4-acre site consisting of 44 lots for single-family attached dwelling units and one (1) lot for an open space/stormwater management basin. Based upon my review of the application documents and plans, I have compiled the following comments: ZONING The subject property is currently zoned as R-3 Multi-Family Attached Residence District as part of the Kendall Marketplace Planned Unit Development (PUD). The following are the current immediate surrounding zoning and land uses: Zoning Land Use North R-2 Single-Family Traditional Residence District Single-Family Detached Homes Blackberry Shore Lane East R-3 Multi-Family Attached Residence District Phases 2 & 3 Kendall Marketplace Townhomes South B-3 General Business District Lot 16 (vacant commercial outlot) Gillespie Lane West A-1 Agricultural (Kendall County) Farmland Future Beecher Road FINAL PLAT REVIEW The proposed Final Plat of Resubdivision meets the original conceptual plan for the attached single- family homes of this development as illustrated in Resolution 2006-68, as illustrated on the following page. Staff has the following comments: 1. The common area, shared by the townhome units is Lot 3 (approx.. 5.766-acres), has a public utility and drainage easement (P.U. & D. E.). Does the developer intend to allow residents to install patios, decks, and/or fences within this area? If so, this should be stated within the easement provisions. 2. Staff notes that the proposed building setback lines are consistent with the required minimum setbacks for the R-3 zoning district. 3. A landscape plan will be required for review for this phase of the development. Memorandum To: Plan Council From: Krysti Barksdale-Noble, Community Development Director CC: Brad Sanderson, EEI, City Engineer Bart Olson, City Administrator Date: September 14, 2023 Subject: PZC 2023-15 Kendall Marketplace Lot 52 Phase 4 Townes of Kendall Marketplace - Final Plat Yorkville Police Department Memorandum 651 Prairie Pointe Drive Yorkville, Illinois 60560 Telephone: 630-553-4340 Fax: 630-553-1141 Date: September 6, 2023 To: Krysti Barksdale-Noble (Community Development Director) From: James Jensen (Chief of Police) Reference: Plan Review – PZC 2023-15 Kendall Marketplace – Townhomes Lot 52 Phase 4 Project Name: Kendall Marketplace Townhomes Lot 52 Phase 4 Applicant Name: Luz M. Padilla (Abby Properties, LLC) Project Manager: Luz M. Padilla Project Number: PZC 2023-15 Kendall Marketplace The comments listed below are referenced to the above project: Signage Handicapped Signage Required: __X__ Yes ____ No Comments: No handicapped parking has been identified on the plan. **Signage must meet MUTCD Standards **Fine amount must be listed on sign Speed Limit Signage Required/Recommended __X__ Yes _____ No Comments: Proper signage on Blackberry Shore Lane, Gillespie Lane & the future Beecher Road **Signage must meet MUTCD Standards School Zone Special Signage ____ Yes __X__ No Special Speed Zone Signage Requested ____ Yes __X__ No No Parking Signage Recommended? __X__ Yes ____ No __X__ No Parking After 2” Snow Fall (City Roadways) No Parking Locations: Comments: Depending on roadway widths, no parking should be allowed on main roadways (Blackberry Shore Lane, Gillespie Lane & Beecher). Yorkville Police Department Memorandum 651 Prairie Pointe Drive Yorkville, Illinois 60560 Telephone: 630-553-4340 Fax: 630-553-1141 Dedicated Parking signage needed? ____ Yes __X__ No ____ Located by Park ____ School ____ Common Parking Area Are there Street Name Conflicts? ____ Yes __X__ No Comments: Pedestrian/Bike Path Crossing Signage? ____ Yes ____ No Warning Ahead Signs are Required Comments: Depending on ingress/egress bike path crossing signage may be needed. Unknown whether or not bike paths will be added. NO Construction Traffic Signage being requested? __X__ Yes _____ No Location: Limit construction traffic on Blackberry Shore Lane ***We request that all signage is posted prior to the first occupancy permit being issued for each POD or phase.*** ***All traffic control signage must conform to MUTCD Standards specific to location, size, color, and height levels*** Roadway Street Width: _____________ Should parking be allowed on BOTH sides of road? ____ Yes __X__ No Should parking be restricted to fire hydrant side? __X__ Yes ____ No Comments: Parking should be limited to one side on Blackberry Shore Lane Center Roadway Medians: ____ Yes ____ No Limit Parking on Median? ____ Yes ____ No Signage Needed? ____ Yes ____ No Room for Emergency Veh. w/ one lane Obstructed? ____ Yes ____ No Do you have intersection Concerns? __X__ Yes ____ No Yorkville Police Department Memorandum 651 Prairie Pointe Drive Yorkville, Illinois 60560 Telephone: 630-553-4340 Fax: 630-553-1141 Comments: Development drive onto Gillespie Lane. Proper speed signage needed on Gillespie Lane and a stop sign for those pulling out onto Gillespie. Landscape Low Growth or Ground Cover Landscaping? ____ Yes ____ No Low Growth or Ground Cover Landscaping by windows? ____ Yes ____ No Low Growth or Ground Cover Landscaping by Entrances ____ Yes ____ No Comments: I have not seen a landscaping plan for this project. If landscaping is going to be put in, they should use low growth or ground cover landscaping by the entrance/exit to limit site line issues. Ingress / Egress Entrance/Exits match up with adjacent driveways? ____ Yes __X__ No Total Entrance/Exits for development? __3__ Comments: Want to verify that the entrance/exit points are wide enough so that if a vehicle is broken down in the roadway emergency vehicles can still get by. Are vehicle entrance/exits safe? __X__ Yes ____ No Are warning signs for cross traffic requested? __X__ Yes ____ No Comments: Stop and/or Yield signs for all cross traffic roadways Raised Median & Signage for Right in & Right Out? ____ Yes __X__ No Comments: None Emergency Contact for after hours during construction: __________________________ Comments: Please provide information __________________________ Is this a gated or controlled access development? ____ Yes __X__ No If yes, will police & Fire have Access? ____ Yes ____ No Yorkville Police Department Memorandum 651 Prairie Pointe Drive Yorkville, Illinois 60560 Telephone: 630-553-4340 Fax: 630-553-1141 Miscellaneous Individual Mailboxes? ____ Yes ____ No Cluster Mailbox Kiosks? ____ Yes ____ No Will this cause traffic choke points? ____ Yes ____ No Comments: I have not seen plans that show mailbox kiosks. If there are mailbox kiosks I would request they are out of the way of normal traffic flow so as not to cause traffic choke points. Are sidewalks being planned for the development? ____ Yes ____ No Comments: I have not seen the final plan, however, I assume that sidewalks will be planned for Blackberry Shore Lane, Gillespie Lane and the future Beecher Road. Are sidewalk crosswalks needed? __X__ Yes ____ No Comments: Crosswalks would be needed if there will be bus stop locations on either Blackberry Shore Lane or Gillespie Lane. Are there bike paths planned for this project? ____ Yes ____ No Proper Signage needed for bike paths ____ Yes ____ No ____ Stop Signs ____ Yield Signs ____ NO Motorized Vehicles ____ Trespassing ____ Other _______________________________________ Comments: If this development will be connected to a bike path proper signage would be requested to include, stop signs, yield signs and no motorized vehicles. Are there HOA Controlled Roadway OR Parking Areas? __X__ Yes ____ No Comments: If this will be private roadway or HOA controlled area(s) proper signage for parking to include handicapped parking signage will be needed. We would request the owner or management company sign the enforcement agreement prior to occupancy being allowed. Ample Parking on Site? ____ Yes ____ No Comments: I have not seen a parking plan. Is there overflow parking for guests of residents? Yorkville Police Department Memorandum 651 Prairie Pointe Drive Yorkville, Illinois 60560 Telephone: 630-553-4340 Fax: 630-553-1141 Are there other City Ordinance Concerns? ____ Yes __X__ No ____ Noise Ordinance ____ Parking Ordinances ____ Alarm Ordinance Comments: No concerns I hope you find this information helpful, and we look forward to reviewing the revisions. If you should have any questions, comments, or concerns please do not hesitate to contact me. 2363 Sequoia Drive | Suite 101 Aurora, IL 60506 Main 630.553.7560 + Fax 713.965.0044 HRGREEN.COM October 5, 2023 Ms. Krysti Barksdale-Noble Community Development Director United City of Yorkville 651 Prairie Pointe Drive Yorkville, IL 60560 Re: Kendall Marketplace – Lots 52 Phase 4 Resubdivision United City of Yorkville HR Green Project No.: 170053.02 Dear Ms. Barksdale-Noble: Please see below our responses to the latest comment letter dated September 11, 2023, pertaining to the Kendall Marketplace – Lot 52 Phase 4 Resubdivision. The original comment is provided, with our response comment following in bold font below. Final Plat Resubdivision Comments: 1. Lots 3 and 4 should be renumbered. Lot 3 in the subdivision is the same number as the lot being resubdivided. RESPONSE: The surveyor is of the opinion that it is unnecessary to renumber the lots as suggested. The lots created as part Kendall Marketplace Lot 52 Phase 4 Resubdivision are unique to this Resubdivision plat, regardless of the lot numbering created by the underlying plat(s). 2. The revised paragraph below should be used on the ownership certificate: “The undersigned hereby dedicates for public use the lands indicated o n this plat as thoroughfares, streets, alleys, and public services; and hereby also reserves for any electric, gas, telephone, cable tv or other telecommunications company under franchise agreement with the United City of Yorkville, their successors and assigns, the easement provisions which are stated heron.” RESPONSE: Revised as requested. There are other outstanding items that will be required prior to final plat approval. Those are as follows: • Updated Engineer’s estimate will be required to establish a performance guarantee. RESPONSE: Attached as part of this submittal please find the Cost Estimate for the Public Improvements • Landscape plans will be required. RESPONSE: Attached as part of this submittal please find the Landscaping plans for review/approval. Sincerely, HR GREEN, INC. Bernard Bauer Project Land Surveyor II J:\2017\170053 \170053.02 \Design\Deliverables \INCOMING\City Review \ltr-10523-Comment_Response_No1 -Phase4.docx Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: See attached memorandum. Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Planning and Zoning Commission #2 Tracking Number PZC 2022-23 & EDC 2022-73 PZC 2022-23 Northpointe Development (Rezone and Variance) City Council – November 28, 2023 PZC – 11/8/23 Moved forward to City Council agenda. PZC 2022-23 & EDC 2022-73 Majority Approval Proposed rezone and variance for a senior living apartment at the southeast corner of Veterans Parkway and Sycamore Road. Krysti J. Barksdale-Noble Community Development Name Department 1 SUMMARY: The petitioner, Jacob Victor, on behalf of Northpointe Development II Corporation, has filed applications requesting rezoning classification and variance approval of a 3.43-acre parcel located at the southeast corner of Veteran’s Parkway (U.S. Route 34) and Sycamore Road to develop a three (3) story, forty-eight (48) unit senior living apartment. The petitioner is seeking to rezone the property from the B-3 General Business District to the R-4 General Multi-Family Residence District. Additionally, the petitioner is requesting variance approval to increase the maximum allowable density in the R-4 General Multi-Family Residence District from eight (8) dwelling units per acre to fourteen (14) dwelling units per acre. The petitioner sought feedback from the Economic Development Committee on their requests at the December 6, 2022 meeting. They also held their own neighborhood meeting in January 2023, with the surrounding property owners to ensure their development does not create any nuisances for the adjacent neighbors. Although there were few resident participants, feedback was generally positive as they neighbors were happier about the proposed residential use than a previously proposed gas station. After these meetings, the petitioner waited after receiving confirmation from the Illinois Department of Housing Authority (IDHA) that they have obtained approval for financing before moving forward through the City’s entitlement process. Since this project is age restricted and targeted for senior living, it qualifies for affordability incentives. The plans have not changed substantially from the concept presented to the Economic Development Committee (EDC) in December 2022. Rezoning and Variance Requests The Planning and Zoning Commission held a public hearing for the rezoning and variance requests for a senior living apartment on November 8, 2023. The commission made the following actions on the motions below: Rezone In consideration of testimony presented during a Public Hearing on November 8, 2023 and approval of the findings of fact, the Planning and Zoning Commission recommends approval to the City Council of a request for a map amendment to rezone the parcel located at the southeast corner of US 34 and Sycamore Road (PIN #02-30-203-006) from B-3 General Business District to R-4 General Multi- Family Residence District. Action: Millen-aye; Williams-aye; Goins-aye; Vinyard-aye; Hyett-aye 5 ayes; 0 no Variance In consideration of testimony presented during a Public Hearing on November 8, 2023 and approval of the findings of fact, the Planning and Zoning Commission recommends approval to permit an increase in maximum dwelling unit density within the R-4 District from eight (8) units per acre to Memorandum To: City Council From: Krysti J. Barksdale-Noble, Community Development Director CC: Bart Olson, City Administrator Date: November 16, 2023 Subject: PZC 2022-23 Northpointe Development (Rezoning and Variance) SEC US 34 & Sycamore Road - Fox Hill Senior Living Apartments 2 fourteen (14) units per acre for the property located at the southeast corner of US 34 and Sycamore Road (PIN #02-30-203-006). Action: Millen-aye; Williams-aye; Goins-aye; Vinyard-aye; Hyett-aye 5 ayes; 0 no ATTACHMENTS: 1. Draft Ordinances 2. PZC Staff Memo 3. Petitioner Applications 4. October 5, 2023 Site Plan 5. Parking Space and Trip Generation 6. Colored Elevations 7. Landscape Plan 8. Architectural Rendering 9. EEI Review Comments dated September 25, 2023 Ordinance No. 2023-____ Page 1 STATE OF ILLINOIS ) ) ss. COUNTY OF KENDALL ) Ordinance No. 2023-_____ AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, APPROVING THE REZONING TO THE R-4 GENERAL MULTI-FAMILY RESIDENCE DISTRICT OF THE PROPERTY LOCATED AT THE SOUTHEAST CORNER OF W. VETERANS PARKWAY (US ROUTE 34) AND SYCAMORE ROAD (Northpointe Development II Corporation) WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, Northpointe Development II Corporation (the “Applicant”) is the contract purchaser of an approximately 3.43-acre parcel located at the southeast corner of W. Veterans Parkway (US Roue 34) and Sycamore Road ( the “Subject Property”) within the corporate limits of the City legally described in Section 2 and as shown on Exhibit A attached hereto and made a part hereof, and is seeking rezoning of the Subject Property from B-3 General Business District to R-4 General Multi-Family Residence District; and, WHEREAS, the Planning and Zoning Commission convened and held a public hearing on November 8, 2023, to consider the requested rezoning after publication of notice and notice to property owners within five hundred (500) feet of the Subject Property; and, WHEREAS, the Planning and Zoning Commission reviewed the standards set forth in Section 10-4-10B.4 and made findings of fact and recommendation to the Mayor and City Council (the “Corporate Authorities”) for approval of the rezoning; and, Ordinance No. 2023-____ Page 2 WHEREAS, the Corporate Authorities have received and considered the recommendation of the Planning and Zoning Commission. NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. The above recitals are incorporated herein and made a part of this Ordinance. Section 2. That the Corporate Authorities hereby approve the rezoning of the Subject Property from B-3 General Business District to R-4 General Multi-Family Residence District, legally described as: LOT 2 OF THE RESUBDIVISION OF LOT 1 IN FOX HILL, UNIT 6, BEING A RESUBDIVISION OF PART OF SECTION 30, TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERDIAIN, ACCORDING TO THE PLAT THEREOF RECORDED ON AUGUST 30, 2005 AS DOCUMENT NUMBER 200500026016 AND CERTIFICATE OF CORRECTION RECORDED SEPTEMBER 26, 2005 AS DOCUMENT NUMBER 200500029458 AND CERTIFICATE OF CORRECTION RECORDED NOVEMBER 15, 2005 AS DOCUMENT NUMBER 200500035476, IN THE UNITED CITY OF YORKVILLE, BRISTOL TOWNSHIP, KENDALL COUNTY, ILLINOIS. with Property Index Number 02-30-203-006 into the R-4 General Multi-Family Residence District. Section 3. This Ordinance shall be in full force and effect upon its passage, approval, and publication as provided by law. Ordinance No. 2023-____ Page 3 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2023. ______________________________ CITY CLERK KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2023. ______________________________ MAYOR Ordinance No. 2023-____ Page 4 EXHIBIT A LOT 2 OF THE RESUBDIVISION OF LOT 1 IN FOX HILL, UNIT 6, BEING A RESUBDIVISION OF PART OF SECTION 30, TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERDIAIN, ACCORDING TO THE PLAT THEREOF RECORDED ON AUGUST 30, 2005 AS DOCUMENT NUMBER 200500026016 AND CERTIFICATE OF CORRECTION RECORDED SEPTEMBER 26, 2005 AS DOCUMENT NUMBER 200500029458 AND CERTIFICATE OF CORRECTION RECORDED NOVEMBER 15, 2005 AS DOCUMENT NUMBER 200500035476, IN THE UNITED CITY OF YORKVILLE, BRISTOL TOWNSHIP, KENDALL COUNTY, ILLINOIS. Ordinance No. 2023-____ Page 1 STATE OF ILLINOIS ) ) ss. COUNTY OF KENDALL ) Ordinance No. _____ AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, GRANTING A VARIANCE TO INCREASE THE MAXIMUM PERMITTED NUMBER OF DWELLING UNITS PER ACRE FOR THE PROPERTY LOCATED AT THE SOUTHEAST CORNER OF W. VETERANS PARKWAY (US ROUTE 34) AND SYCAMORE ROAD (Northpointe Development II Corporation) WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”) is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, pursuant to the Illinois Municipal Code (65 ILCS 5/11-13-5) the Mayor and City Council of the City (the “Corporate Authorities”) may provide for and allow variances to provide relief when strict compliance with the requirements of the Yorkville Zoning Ordinance (the “Zoning Ordinance”) creates a particular hardship; and, WHEREAS, Northpointe Development II Corporation (the “Applicant”), requested to construct a senior apartment building with a variance to the maximum density regulations contained in Section 10-7-1 of the Zoning Ordinance of eight (8) dwelling units per acre in the R-4 General Multi-Family Residence District to a maximum of fourteen (14) dwelling units per acre with respect to the real property described in Section 1 herein (the “Subject Property”) and as shown on Exhibit A attached hereto and made a part hereof; and, WHEREAS, the Planning and Zoning Commission convened and held a public hearing on November 8, 2023, to consider the requested variance after publication of notice and notice to property owners within five hundred (500) feet of the Subject Property; and, Ordinance No. 2023-____ Page 2 WHEREAS, the Planning and Zoning Commission reviewed the standards set forth in Section 10-4-7C and made findings of fact and recommendation to the Mayor and City Council (the “Corporate Authorities”) for approval of the variance; and, WHEREAS, the Corporate Authorities of the City of Yorkville have received and considered the recommendation of the Planning and Zoning Commission. NOW, THEREFORE, BE IT ORDAINED, by the Mayor and City Council of the City of Yorkville, Kendall County, Illinois, as follows: Section 1. The above recitals are incorporated herein and made a part of this Ordinance. Section 2. That this Ordinance shall apply to the Subject Property commonly known as the southeast corner of W. Veterans Parkway (US Route 34) and Sycamore Road and legally described as: LOT 2 OF THE RESUBDIVISION OF LOT 1 IN FOX HILL, UNIT 6, BEING A RESUBDIVISION OF PART OF SECTION 30, TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERDIAIN, ACCORDING TO THE PLAT THEREOF RECORDED ON AUGUST 30, 2005 AS DOCUMENT NUMBER 200500026016 AND CERTIFICATE OF CORRECTION RECORDED SEPTEMBER 26, 2005 AS DOCUMENT NUMBER 200500029458 AND CERTIFICATE OF CORRECTION RECORDED NOVEMBER 15, 2005 AS DOCUMENT NUMBER 200500035476, IN THE UNITED CITY OF YORKVILLE, BRISTOL TOWNSHIP, KENDALL COUNTY, ILLINOIS. with Property Index Number 02-30-203-006. Section 3. That a variation pursuant to Section 10-4-7 of the Zoning Ordinance to permit a maximum density of up to fourteen (14) dwelling units per acre is hereby granted for the Subject Property. Section 4. That the development on the Subject Property shall be constructed, operated, and maintained substantially in accordance with the following plans, diagrams and conditions: A. Site Plan dated October 5, 2023 prepared by Knothe Bruce Architects, attached hereto and made a part hereof as Exhibit B; and, Ordinance No. 2023-____ Page 3 B. Elevation plans prepared by Knothe Bruce Architects, attached hereto and made a part hereof as Exhibit C; and, C. That the development shall be age restricted to tenants 55 years of age or older and any caregiver who may be required to provide supportive services to a disabled tenant; and, Section 5. That this ordinance shall be in full force and effect from and after its passage, approval and publication in pamphlet form as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2023. ______________________________ CITY CLERK KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ RUSTY CORNEILS _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2023. ______________________________ MAYOR Ordinance No. 2023-____ Page 4 EXHIBIT A LOT 2 OF THE RESUBDIVISION OF LOT 1 IN FOX HILL, UNIT 6, BEING A RESUBDIVISION OF PART OF SECTION 30, TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERDIAIN, ACCORDING TO THE PLAT THEREOF RECORDED ON AUGUST 30, 2005 AS DOCUMENT NUMBER 200500026016 AND CERTIFICATE OF CORRECTION RECORDED SEPTEMBER 26, 2005 AS DOCUMENT NUMBER 200500029458 AND CERTIFICATE OF CORRECTION RECORDED NOVEMBER 15, 2005 AS DOCUMENT NUMBER 200500035476, IN THE UNITED CITY OF YORKVILLE, BRISTOL TOWNSHIP, KENDALL COUNTY, ILLINOIS. Ordinance No. 2023-____ Page 5 EXHIBIT B Ordinance No. 2023-____ Page 6 EXHIBIT C 1ST 2ND STUDIOS 1 BEDS 2 BEDS FLOORUNITS PER -10 4 14 -13 4 17 3 BEDS - - MULTI-STORY APARTMENTS -36 12 48- NORTHPOINTE - YORKVILLE, IL 3RD -13 4 17- US HIGHWAY 34 / W VETERANS PARKWAY SYCAMORE ROAD30' CORNER SIDE YARD SETBACK 20' SIDE YARD SETBACK 20' REAR YARD SETBACK 50' FRONT YARD SETBACK 25' VISION TRIANGLE - NO VISUAL OBSTRUCTIONS BETWEEN 2' AND 10' IN HEIGHT WITHIN CROSSHATCHED AREAS. 8 96 SURFACE STALLS (2:1) 8 DUMPSTERLANDSCAPE BERMLANDSCAPE BERM12 19 GAZEBO - PATIOS 13 18 3-STORY APARTMENT BUILDING 48 UNITS 18 24'18'18'5'24'24'18'24'24' 24'24'18'18'9'9'9'9'9'9'5'9' TYP.©Knothe & Bruce Architects, LLC PROJECT TITLE SHEET NUMBER SHEET TITLE ISSUED PROJECT NO. Site Plan C-1.1 Fox Hill Senior Living Yorkville, IL Northpointe Development & DreamLane Real Estate Group Sycamore Rd and US 34 / Veterans Parkway 2307 1 C-1.1 1" = 30'-0" SITE PLAN 1 INCH = GRAPHIC SCALE 0 (24X36 SHEET) FT30 30 60 90 Site Development Data:Zoning B-3,General Business DistrictDensities: Lot Area 149,316 S.F./3.43 ACRES Dwelling Units 48 units Lot Area / D.U. 3,111 S.F./D.U.Density 14 units/acre Lot Coverage 61,530 S.F. (41%)Usable Open Space 88,753 S.F. (1,849 S.F./unit) Building Height 3 stories/49'-0" Dwelling Unit Mix: One Bedroom 36 Two Bedroom 12Total Dwelling Units 48 Parking Required 96 vehicule parking stalls Vehicle Parking Stalls:Underground Garage 0Surface96Total96 Issued for Re-Submittal - October 5, 2023 Exhibit B FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4"25'-9 1/32"11'-1 7/8"11'-5 7/8"48'-4 25/32"1 344 510 1115 32 FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4" 1 24 41110 15 25'-9 1/32"11'-1 7/8"11'-5 7/8"48'-4 25/32"9'-0"ISSUED PROJECT TITLE SHEET TITLE SHEET NUMBER PROJECT NUMBER © Knothe & Bruce Architects, LLC Phone: 608.836.3690 7601 University Ave. #201 Middleton, WI 53562 NORTHPOINTE - YORKVILLE YORKVILLE, ILLINOIS EXTERIOR ELEVATIONS X201 2307 EXTERIOR MATERIAL SCHEDULE MARK BUILDING ELEMENT MANUFACTURER COLOR 1 COMPOSITE LAP 6"JAMES HARDIE COBBLESTONE 2 COMPOSITE LAP 6"JAMES HARDIE TIMBER BARK 3 COMPOSITE LAP 6"JAMES HARDIE CUSTOM RUST 4 BRICK VENEER INTERSTATE BRICK COPPERSTONE 5 CAST STONE BANDS & SILLS ROCKCAST CRYSTAL WHITE 9 COMPOSITE TRIM JAMES HARDIE ARCTIC WHITE 10 COMPOSITE WINDOWS ANDERSEN 100 BLACK 11 RAILING & HANDRAIL SUPERIOR BLACK 15 ASPHALT SHINGLES CERTAINTEED WEATHERED WOOD 0'1/2"1"2"4" 0' 4' 8'16'32' 1/8" = 1 '- 0" 1/8" = 1'-0"X201 1 ELEVATION - SOUTH 1/8" = 1'-0"X201 2 ELEVATION - EAST Exhibit C FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4" 1 10 11344 11'-5 7/8"11'-1 7/8"25'-9 1/32"48'-4 25/32"15 32 FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4"25'-9 1/32"11'-1 7/8"11'-5 7/8"4 41 21011 15 48'-4 25/32"ISSUED PROJECT TITLE SHEET TITLE SHEET NUMBER PROJECT NUMBER © Knothe & Bruce Architects, LLC Phone: 608.836.3690 7601 University Ave. #201 Middleton, WI 53562 NORTHPOINTE - YORKVILLE YORKVILLE, ILLINOIS EXTERIOR ELEVATIONS X202 2307 EXTERIOR MATERIAL SCHEDULE MARK BUILDING ELEMENT MANUFACTURER COLOR 1 COMPOSITE LAP 6"JAMES HARDIE COBBLESTONE 2 COMPOSITE LAP 6"JAMES HARDIE TIMBER BARK 3 COMPOSITE LAP 6"JAMES HARDIE CUSTOM RUST 4 BRICK VENEER INTERSTATE BRICK COPPERSTONE 5 CAST STONE BANDS & SILLS ROCKCAST CRYSTAL WHITE 9 COMPOSITE TRIM JAMES HARDIE ARCTIC WHITE 10 COMPOSITE WINDOWS ANDERSEN 100 BLACK 11 RAILING & HANDRAIL SUPERIOR BLACK 15 ASPHALT SHINGLES CERTAINTEED WEATHERED WOOD 0'1/2" 1"2"4" 0' 4' 8'16'32' 1/8" = 1 '- 0" 1/8" = 1'-0"X202 1 ELEVATION - NORTH 1/8" = 1'-0"X202 2 ELEVATION - WEST FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4"25'-9 1/32"11'-1 7/8"11'-5 7/8"48'-4 25/32"1 344 510 1115 32 FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4" 1 24 41110 15 25'-9 1/32"11'-1 7/8"11'-5 7/8"48'-4 25/32"9'-0"ISSUED PROJECT TITLE SHEET TITLE SHEET NUMBER PROJECT NUMBER © Knothe & Bruce Architects, LLC Phone: 608.836.3690 7601 University Ave. #201 Middleton, WI 53562 NORTHPOINTE - YORKVILLE YORKVILLE, ILLINOIS COLOR EXTERIOR ELEVATIONS X203 2307 EXTERIOR MATERIAL SCHEDULE MARK BUILDING ELEMENT MANUFACTURER COLOR 1 COMPOSITE LAP 6"JAMES HARDIE COBBLESTONE 2 COMPOSITE LAP 6"JAMES HARDIE TIMBER BARK 3 COMPOSITE LAP 6"JAMES HARDIE CUSTOM RUST 4 BRICK VENEER INTERSTATE BRICK COPPERSTONE 5 CAST STONE BANDS & SILLS ROCKCAST CRYSTAL WHITE 9 COMPOSITE TRIM JAMES HARDIE ARCTIC WHITE 10 COMPOSITE WINDOWS ANDERSEN 100 BLACK 11 RAILING & HANDRAIL SUPERIOR BLACK 15 ASPHALT SHINGLES CERTAINTEED WEATHERED WOOD 0'1/2" 1"2"4" 0' 4' 8'16'32' 1/8" = 1 '- 0" 1/8" = 1'-0"X203 1 COLOR ELEVATION - SOUTH 1/8" = 1'-0"X203 2 COLOR ELEVATION - EAST FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4" 1 10 11344 11'-5 7/8"11'-1 7/8"25'-9 1/32"48'-4 25/32"15 32 FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4"25'-9 1/32"11'-1 7/8"11'-5 7/8"4 41 21011 15 48'-4 25/32"ISSUED PROJECT TITLE SHEET TITLE SHEET NUMBER PROJECT NUMBER © Knothe & Bruce Architects, LLC Phone: 608.836.3690 7601 University Ave. #201 Middleton, WI 53562 NORTHPOINTE - YORKVILLE YORKVILLE, ILLINOIS COLOR EXTERIOR ELEVATIONS X204 2307 EXTERIOR MATERIAL SCHEDULE MARK BUILDING ELEMENT MANUFACTURER COLOR 1 COMPOSITE LAP 6"JAMES HARDIE COBBLESTONE 2 COMPOSITE LAP 6"JAMES HARDIE TIMBER BARK 3 COMPOSITE LAP 6"JAMES HARDIE CUSTOM RUST 4 BRICK VENEER INTERSTATE BRICK COPPERSTONE 5 CAST STONE BANDS & SILLS ROCKCAST CRYSTAL WHITE 9 COMPOSITE TRIM JAMES HARDIE ARCTIC WHITE 10 COMPOSITE WINDOWS ANDERSEN 100 BLACK 11 RAILING & HANDRAIL SUPERIOR BLACK 15 ASPHALT SHINGLES CERTAINTEED WEATHERED WOOD 0'1/2" 1"2"4" 0' 4' 8'16'32' 1/8" = 1 '- 0" 1/8" = 1'-0"X204 1 COLOR ELEVATION - NORTH 1/8" = 1'-0"X204 2 COLOR ELEVATION - WEST 1 SUMMARY: The petitioner, Jacob Victor, on behalf of Northpointe Development II Corporation, has filed applications requesting rezoning classification and variance approval of a 3.43-acre parcel located at the southeast corner of Veteran’s Parkway (U.S. Route 34) and Sycamore Road to develop a three (3) story, forty-eight (48) unit senior living condominium. The petitioner is seeking to rezone the property from the B-3 General Business District to the R-4 General Multi-Family Residence District. Additionally, the petitioner is requesting variance approval to increase the maximum allowable density in the R-4 General Multi- Family Residence District from eight (8) dwelling units per acre to fourteen (14) dwelling units per acre. PROPERTY INFORMATION: This property is currently vacant and is located at the southeast corner of W. Veterans Parkway and Sycamore Road. It is adjacent to the Fox Hill Subdivision, Advocate Medical Clinic, and Rush Hospital on the west side of town as illustrated below: Memorandum To: Economic Development Committee From: Krysti J. Barksdale-Noble, Community Development Director CC: Bart Olson, City Administrator Date: November 1, 2023 Subject: PZC 2022-23 Northpointe Development (Rezoning and Variance) SEC US 34 & Sycamore Road - Fox Hill Senior Living Apartments 2 The subject property is currently zoned as B-3 General Business District. The following table depicts the current immediate surrounding properties’ zoning and land uses: Zoning Land Use North A1-Agricultural (Kendall County) Farmland East B-3 General Business District Medical Clinic Stormwater Detention South B-3 General Business District Vacant Lot/Office Building Stormwater Detention West B-3 General Business District OS-2 Open Space Commercial Strip Center Fox Hill East Park PROJECT DESCRIPTION: Northpointe Development is seeking to construct a three (3) story, forty-eight (48) unit senior living apartment on the property. The conceptual site plan (illustrated below) details the location of the apartment structure, site amenities, and parking. Although not necessary for the rezoning and variance process, staff wanted to ensure the petitioner was aware of the required district bulk regulations. 3 The petitioner has also provided architectural renderings (illustrated above) which shows the intended appearance of the main structure. The exterior will have a combination a masonry brick, masonry headers, composite siding and trim, vinyl windows and doors, aluminum railings, and asphalt shingles. Again, while not required for the rezoning and variance process, staff wanted to ensure the petitioner was aware of the appearance code standards required by the City. The maximum permitted building height in the R-4 General Multi-Family Residence District is 80 feet. The proposed height of the apartment structure is ~49 feet. PETITIONER REQUESTS: Per Section 10-6-0 of the Yorkville Zoning Ordinance, this land use would be defined as a multi-family dwelling unit which is not permitted in the B-3 District. Therefore, the petitioner is requesting a map amendment to rezone the property from the B-3 General Business District to the R-4 General Multi- Family Residence District where this land use is outright permitted. Additionally, as stated in Section 10-7-1 of the Yorkville Zoning Ordinance, the maximum dwelling unit density within the R-4 District is eight (8) units per acre. Therefore, that maximum number of units permitted in this district on this property is 27 units. The petitioner is requesting variance approval to increase to approximately 14 dwelling units per acre to provide their projected 48 units. A breakdown of the regulation and request can be found in the table below: Lot Size Maximum Density Maximum Units 3.43 acres 8 27 Lot Size Requested Density Maximum Units 3.43 acres 14 48 Change: +6 +21 4 SITE PLAN As illustrated on the Site Plan prepared by Knothe Bruce Architects dated October 5, 2023, the proposed senior apartment development will be oriented parallel to US 34/ W. Veterans Parkway. The primary entrance to the three (3) story structure will be off Sycamore Road with a secondary entrance off an existing private access drive. Onsite amenities include landscaped berms and outdoor patio/gazebo area. Building Setbacks The following table depicts the Zoning Code’s required building setbacks within the R-4 General Multi- Family Residence District and the petitioner’s proposed building setbacks: Required Minimum Proposed Setback Front Yard (US 34) 30 Feet +/- 125 Feet Corner Side Yard (Sycamore Road) 20 Feet +/- 130 Feet Interior Side yard (East) 12 Feet or 60% of Building Height (20’) +/- 30 Feet Rear Yard (South) 40 Feet +/- 150 Feet Lot Coverage The maximum lot coverage in the R-4 District is 70 percent. This calculation includes all impervious surfaces on the parcel including the structure, parking areas, concrete walkways, etc. Per the petitioner’s site plan, the developed impervious area of the property is approximately 61,530 sq. ft. or 41% which is less than the maximum permitted. Parking/Circulation/Trip Generation According to the plans submitted, there are 96 total parking spaces to be provided for the development. Per Section 10-16-3 of the Yorkville Zoning Code, the total required minimum parking for a multi-family development is 2 spaces per dwelling unit totaling 96 spaces required, and 0.5 spaces per dwelling unit if for “elderly housing” (term is undefined in the Zoning Ordinance). Since the development will be age- restricted, the minimum parking spaces permitted is 24. However, the petitioner has met the minimum multi-family development parking requirements and exceeded the minimum parking requirements for elderly housing. The planned vehicular circulation of the site has a porte-cochere at the entrance to the building and a circular driveway on the south of the building, presumably for resident drop-offs and delivery services. Guest parking is provided to the west of the building. The primary driveway access off Sycamore Road will be used by residents to access parking spaces north of the building. The petitioner had previously provided a trip generation study based upon an originally proposed 45-unit senior apartment building. This scenario projected peak AM and peak PM trips generated by the proposed development which were a total of 22 new AM trips and 28 new PM trips. With the increase of three (3) more units for a total of 48 senior apartments, it is estimated the total peak AM trips will be 24 and the total new PM trips will be 30. A ten percent (10%) increase in both total AM and PM trips. COMPREHENSIVE PLAN: The City’s Comprehensive Plan designates this property as a “Neighborhood Retail (NR)” future land use. This land use designation is typically for small scale auto oriented commercial retail and services. It should feature landscaping treatments between the parking lot and rights-of-way and provide buffering between uses. Since the petitioner is requesting a different land use through the rezoning process for a residential use, an evaluation on its suitability at this location must be conducted. 5 While the parcel is zoned for commercial uses and its future land use designates it for Neighborhood Retail, staff believes it is uniquely situated to be developed for a senior living facility. Its proximity to the adjacent medical clinic, hospital, and services at Kendall Marketplace, along with its access to Veteran’s Parkway, provides a great opportunity for seniors to live close to these amenities. Additionally, the Fox Hill neighborhood contains townhomes and duplexes to the west and south which provide a buffer to the surrounding detached single-family homes. Therefore, staff would recommend a future amendment to the Comprehensive Plan to designate this parcel as “Mid-Density Residential (MDR)”. This land use designation is intended to provide for higher density residential developments near commercial areas and transportation corridors, and to promote economically-mixed housing developments such as townhomes and multi-family developments with pedestrian linkages to adjacent commercial areas, parks, and open spaces. Per the Comprehensive Plan, suitable locations include areas west of Kendall Marketplace. This parcel fits each of the Comprehensive Plan’s criteria for a Mid-Density Residential (MDR) land use designation. LIFECYCLE LIVING: It should also be noted that the City recently approved a plan that focuses on the needs for residents to “age in place” within Yorkville. With assistance from an outside consultant, the City adopted a “Lifecycle Living” plan to address the issues facing the community with regards to its aging population. At a public meeting for thee plan, there were several comments from the public in attendance that wanted more housing options for the retired and elderly. Specifically, there were direct comments on the need for apartment type housing where all the resident’s needs could be met within a single structure and nearby resources. The petitioner’s proposed development is an exact match for the type of housing requested within that meeting and staff finds this location suitable for this development. PROJECT TIMELINE: The petitioner sought feedback from the Economic Development Committee on their requests at the December 6, 2022 meeting. They also held their own neighborhood meeting in January 2023, with the surrounding property owners to ensure their development does not create any nuisances for the adjacent neighbors. Although there were few resident participants, feedback was generally positive as they neighbors were happier about the proposed residential use than a previously proposed gas station. After these meetings, the petitioner waited after receiving confirmation from the Illinois Department of Housing Authority (IDHA) that they have obtained approval for financing before moving forward through the City’s entitlement process. Since this project is age restricted and targeted for senior living, it qualifies for affordability incentives. The plans have not changed substantially from the concept presented to the Economic Development Committee (EDC) in December 2022. STAFF COMMENTS: Staff is supportive in general of the proposed rezone and variance approval request for this development. As stated above, while the Comprehensive Plan designates this area for neighborhood retail use, the proposed future designation of Mid-Density Residential is consistent with the unique features of the site and its proximity to amenities, making this an excellent location for a senior living development. Also, this apartment style housing for the aging population was identified as a serious need within the community in the Lifecycle Living plan. In terms of the variance request, the increase to 14 dwelling units per acre is reasonable and will maintain the character of the area. The nearby duplexes and townhomes create a buffer between this multi-family land use and the single-family detached homes in Fox Hill. The request is much less than Anthony’s Place which was approved in 2016 and requested an increase from eight (8) dwelling units per acre to twenty-four (24) dwelling units per acre. Ultimately, while approved, Anthony’s Place ended up with a 6 density of approximately sixteen (16) dwelling units per acre once complete. For a comparison of similar multi-family land uses, please see the table below: Development Current Zoning Max. DU’s/Acre Actual DU’s/Acre Reserve at Fox River R-4 8 DU’s/Acre 15.62 DU’s/Acre Longford Lakes R-3 5 DU’s/Acre 5.48 DU’s/Acre Heritage Woods* R-4 8 DU’s/Acre 24.86 DU’s/Acre York Meadow Apartments R-4 8 DU’s/Acre 11.69 DU’s/Acre Anthony’s Place R-4 8 DU’s/Acre 16.03 DU’s/Acre Northpointe R-4 (Requested) 8 DU’s/Acre 14 DU’s/Acre The request to increase to fourteen (14) dwelling units per acre places this development on the lower end of density within the R-4 Districts in Yorkville. Engineering Review The City’s engineering consultant EEI provided comments in a letter dated September 25, 2023 which is attached for your reference. Overall, comments were directed to the final engineering plans which are not required as part of the rezoning and variance request but will be submitted as part of the building permit review process. Police Department Review Minor site plan review comments were made by the Police Department. Those consisted of recommending “no parking” signage on Sycamore Road and limited landscaping at the intersection of US 34 and Sycamore Road due to possible visibility issues. Currently, the east and west sides of Sycamore Road from US 34 to John Street is a “no parking” zone and the petitioner has avoided placing landscaping materials with the 25-foot vision triangle at the northeast corner of US 34 and Sycamore Road. FINDINGS OF FACT FOR REZONING: Section 10-4-10-B of the City’s Zoning Ordinance establishes criteria for findings of fact related to rezoning (map amendment) requests. When the purpose and affect is to change the zoning of a property and amend the City’s Zoning Map, the Planning and Zoning Commission shall consider each of the following facts before rendering a decision on the request: 1. The existing uses and zoning of nearby property. 2. The extent to which the property values are diminished by the particular zoning restrictions. 3. The extent to which the destruction of the property values of plaintiff promotes the health, safety, morals, or general welfare of the public. 4. The relative gain to the public as compared to the hardship imposed upon the individual property owner. 5. The suitability of the subject property for the zoned purpose. 6. The length of time the property has been vacant as zoned considered in the context of land development in the area in the vicinity of the subject property. 7. The community need for the proposed use. The care to which the community has undertaken to plan its land use development. 7 The petitioner has provided written responses to these standards as part of their application and requests inclusion of those responses into the public record during the public hearing at the November 8, 2023 Planning and Zoning Commission meeting. VARIATION STANDARDS: Section 10-4-7 identifies six (6) standards that need to be met when approving a zoning variation. The petitioner has provided their responses to these standards within their attached application: a. Because of the particular physical surroundings, shape or topographical conditions of the specific property involved, a particular hardship to the owner would result, as distinguished from a mere inconvenience, if the strict letter of the regulations were carried out. b. The conditions upon which the petition for a variation is based are unique to the property for which the variation is sought and are not applicable, generally, to other property within the same zoning classification. c. The alleged difficulty or hardship is caused by this title and has not been created by any person presently having an interest in the property. d. The granting of the variation will not be detrimental to the public welfare or injurious to other property or improvements in the neighborhood in which the property is located. e. The proposed variation will not impair an adequate supply of light and air to adjacent property, or substantially increase the congestion in the public streets, or increase the danger to the public safety, or substantially diminish or impair property values within the neighborhood. f. The proposed variation is consistent with the official comprehensive plan and other development standards and policies of the City. The petitioner has provided written responses to these variance standards as part of their application and requests inclusion of those responses into the public record during the public hearing at the November 8, 2023 Planning and Zoning Commission meeting. PROPOSED MOTIONS: Rezone In consideration of testimony presented during a Public Hearing on November 8, 2023 and approval of the findings of fact, the Planning and Zoning Commission recommends approval to the City Council of a request for a map amendment to rezone the parcel located at the southeast corner of US 34 and Sycamore Road (PIN #02-30-203-006) from B-3 General Business District to R-4 General Multi- Family Residence District and further subject to {insert any additional conditions of the Planning and Zoning Commission} … Variance In consideration of testimony presented during a Public Hearing on November 8, 2023 and approval of the findings of fact, the Planning and Zoning Commission recommends approval to permit an increase in maximum dwelling unit density within the R-4 District from eight (8) units per acre to fourteen (14) units per acre for the property located at the southeast corner of US 34 and Sycamore Road (PIN #02-30-203-006), and further subject to {insert any additional conditions of the Planning and Zoning Commission}… ATTACHMENTS: 1. Petitioner Applications 8 2. October 5, 2023 Site Plan 3. Parking Space and Trip Generation 4. Colored Elevations 5. Landscape Plan 6. Architectural Rendering 7. EEI Review Comments dated September 25, 2023 8. Public Hearing Notice 1ST 2ND STUDIOS 1 BEDS 2 BEDS FLOORUNITS PER -10 4 14 -13 4 17 3 BEDS - - MULTI-STORY APARTMENTS -36 12 48- NORTHPOINTE - YORKVILLE, IL 3RD -13 4 17- US HIGHWAY 34 / W VETERANS PARKWAY SYCAMORE ROAD30' CORNER SIDE YARD SETBACK 20' SIDE YARD SETBACK 20' REAR YARD SETBACK 50' FRONT YARD SETBACK 25' VISION TRIANGLE - NO VISUAL OBSTRUCTIONS BETWEEN 2' AND 10' IN HEIGHT WITHIN CROSSHATCHED AREAS. 8 96 SURFACE STALLS (2:1) 8 DUMPSTERLANDSCAPE BERMLANDSCAPE BERM12 19 GAZEBO - PATIOS 13 18 3-STORY APARTMENT BUILDING 48 UNITS 18 24'18'18'5'24'24'18'24'24' 24'24'18'18'9'9'9'9'9'9'5'9' TYP.©Knothe & Bruce Architects, LLC PROJECT TITLE SHEET NUMBER SHEET TITLE ISSUED PROJECT NO. Site Plan C-1.1 Fox Hill Senior Living Yorkville, IL Northpointe Development & DreamLane Real Estate Group Sycamore Rd and US 34 / Veterans Parkway 2307 1 C-1.1 1" = 30'-0" SITE PLAN 1 INCH = GRAPHIC SCALE 0 (24X36 SHEET) FT30 30 60 90 Site Development Data:Zoning B-3,General Business DistrictDensities: Lot Area 149,316 S.F./3.43 ACRES Dwelling Units 48 units Lot Area / D.U. 3,111 S.F./D.U.Density 14 units/acre Lot Coverage 61,530 S.F. (41%)Usable Open Space 88,753 S.F. (1,849 S.F./unit) Building Height 3 stories/49'-0" Dwelling Unit Mix: One Bedroom 36 Two Bedroom 12Total Dwelling Units 48 Parking Required 96 vehicule parking stalls Vehicle Parking Stalls:Underground Garage 0Surface96Total96 Issued for Re-Submittal - October 5, 2023 Housing Tax Credit ELDERLY PARKING Yorkville, IL 1 Bedroom Stalls Per Unit Units Total Needed 30%0.4 9 3.6 50%0.82 15 12.3 60%1 4 4 80%1.09 6 6.54 2 Bedroom 30%0.8 0 0 50%1.58 2 3.16 60%1.8 0 0 80%2 9 18 Parking Parking Spaces Required 48 Trips Dwelling units Trip Ratio Peak AM In 45 0.1093 5 Peak AM Out 45 0.375 17 Total New AM Trips 22 Peak PM In 45 0.3906 18 Peak AM Out 45 0.2344 11 Total New PM Trips 28 Land Use ITE Code Dwelling Units In Out In Out Multifamily Housing 220 45 5 17 18 11 Total New Trips 5 17 18 11 AM PM Peak Hour Peak Hour FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4"25'-9 1/32"11'-1 7/8"11'-5 7/8"48'-4 25/32"1 344 510 1115 32 FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4" 1 24 41110 15 25'-9 1/32"11'-1 7/8"11'-5 7/8"48'-4 25/32"9'-0"ISSUED PROJECT TITLE SHEET TITLE SHEET NUMBER PROJECT NUMBER © Knothe & Bruce Architects, LLC Phone: 608.836.3690 7601 University Ave. #201 Middleton, WI 53562 NORTHPOINTE - YORKVILLE YORKVILLE, ILLINOIS EXTERIOR ELEVATIONS X201 2307 EXTERIOR MATERIAL SCHEDULE MARK BUILDING ELEMENT MANUFACTURER COLOR 1 COMPOSITE LAP 6"JAMES HARDIE COBBLESTONE 2 COMPOSITE LAP 6"JAMES HARDIE TIMBER BARK 3 COMPOSITE LAP 6"JAMES HARDIE CUSTOM RUST 4 BRICK VENEER INTERSTATE BRICK COPPERSTONE 5 CAST STONE BANDS & SILLS ROCKCAST CRYSTAL WHITE 9 COMPOSITE TRIM JAMES HARDIE ARCTIC WHITE 10 COMPOSITE WINDOWS ANDERSEN 100 BLACK 11 RAILING & HANDRAIL SUPERIOR BLACK 15 ASPHALT SHINGLES CERTAINTEED WEATHERED WOOD 0'1/2"1"2"4" 0' 4' 8'16'32' 1/8" = 1 '- 0" 1/8" = 1'-0"X201 1 ELEVATION - SOUTH 1/8" = 1'-0"X201 2 ELEVATION - EAST FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4" 1 10 11344 11'-5 7/8"11'-1 7/8"25'-9 1/32"48'-4 25/32"15 32 FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4"25'-9 1/32"11'-1 7/8"11'-5 7/8"4 41 21011 15 48'-4 25/32"ISSUED PROJECT TITLE SHEET TITLE SHEET NUMBER PROJECT NUMBER © Knothe & Bruce Architects, LLC Phone: 608.836.3690 7601 University Ave. #201 Middleton, WI 53562 NORTHPOINTE - YORKVILLE YORKVILLE, ILLINOIS EXTERIOR ELEVATIONS X202 2307 EXTERIOR MATERIAL SCHEDULE MARK BUILDING ELEMENT MANUFACTURER COLOR 1 COMPOSITE LAP 6"JAMES HARDIE COBBLESTONE 2 COMPOSITE LAP 6"JAMES HARDIE TIMBER BARK 3 COMPOSITE LAP 6"JAMES HARDIE CUSTOM RUST 4 BRICK VENEER INTERSTATE BRICK COPPERSTONE 5 CAST STONE BANDS & SILLS ROCKCAST CRYSTAL WHITE 9 COMPOSITE TRIM JAMES HARDIE ARCTIC WHITE 10 COMPOSITE WINDOWS ANDERSEN 100 BLACK 11 RAILING & HANDRAIL SUPERIOR BLACK 15 ASPHALT SHINGLES CERTAINTEED WEATHERED WOOD 0'1/2" 1"2"4" 0' 4' 8'16'32' 1/8" = 1 '- 0" 1/8" = 1'-0"X202 1 ELEVATION - NORTH 1/8" = 1'-0"X202 2 ELEVATION - WEST FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4"25'-9 1/32"11'-1 7/8"11'-5 7/8"48'-4 25/32"1 344 510 1115 32 FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4" 1 24 41110 15 25'-9 1/32"11'-1 7/8"11'-5 7/8"48'-4 25/32"9'-0"ISSUED PROJECT TITLE SHEET TITLE SHEET NUMBER PROJECT NUMBER © Knothe & Bruce Architects, LLC Phone: 608.836.3690 7601 University Ave. #201 Middleton, WI 53562 NORTHPOINTE - YORKVILLE YORKVILLE, ILLINOIS COLOR EXTERIOR ELEVATIONS X203 2307 EXTERIOR MATERIAL SCHEDULE MARK BUILDING ELEMENT MANUFACTURER COLOR 1 COMPOSITE LAP 6"JAMES HARDIE COBBLESTONE 2 COMPOSITE LAP 6"JAMES HARDIE TIMBER BARK 3 COMPOSITE LAP 6"JAMES HARDIE CUSTOM RUST 4 BRICK VENEER INTERSTATE BRICK COPPERSTONE 5 CAST STONE BANDS & SILLS ROCKCAST CRYSTAL WHITE 9 COMPOSITE TRIM JAMES HARDIE ARCTIC WHITE 10 COMPOSITE WINDOWS ANDERSEN 100 BLACK 11 RAILING & HANDRAIL SUPERIOR BLACK 15 ASPHALT SHINGLES CERTAINTEED WEATHERED WOOD 0'1/2" 1"2"4" 0' 4' 8'16'32' 1/8" = 1 '- 0" 1/8" = 1'-0"X203 1 COLOR ELEVATION - SOUTH 1/8" = 1'-0"X203 2 COLOR ELEVATION - EAST FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4" 1 10 11344 11'-5 7/8"11'-1 7/8"25'-9 1/32"48'-4 25/32"15 32 FIRST FLOOR 100'-0" SECOND FLOOR 111'-5 7/8" THIRD FLOOR 122'-7 3/4"25'-9 1/32"11'-1 7/8"11'-5 7/8"4 41 21011 15 48'-4 25/32"ISSUED PROJECT TITLE SHEET TITLE SHEET NUMBER PROJECT NUMBER © Knothe & Bruce Architects, LLC Phone: 608.836.3690 7601 University Ave. #201 Middleton, WI 53562 NORTHPOINTE - YORKVILLE YORKVILLE, ILLINOIS COLOR EXTERIOR ELEVATIONS X204 2307 EXTERIOR MATERIAL SCHEDULE MARK BUILDING ELEMENT MANUFACTURER COLOR 1 COMPOSITE LAP 6"JAMES HARDIE COBBLESTONE 2 COMPOSITE LAP 6"JAMES HARDIE TIMBER BARK 3 COMPOSITE LAP 6"JAMES HARDIE CUSTOM RUST 4 BRICK VENEER INTERSTATE BRICK COPPERSTONE 5 CAST STONE BANDS & SILLS ROCKCAST CRYSTAL WHITE 9 COMPOSITE TRIM JAMES HARDIE ARCTIC WHITE 10 COMPOSITE WINDOWS ANDERSEN 100 BLACK 11 RAILING & HANDRAIL SUPERIOR BLACK 15 ASPHALT SHINGLES CERTAINTEED WEATHERED WOOD 0'1/2" 1"2"4" 0' 4' 8'16'32' 1/8" = 1 '- 0" 1/8" = 1'-0"X204 1 COLOR ELEVATION - NORTH 1/8" = 1'-0"X204 2 COLOR ELEVATION - WEST Chicago Tribune - chicagotribune.com 160 N Stetson Avenue, Chicago, IL 60601 (312) 222-2222 - Fax: (312) 222-4014 Chicago Tribune - chicagotribune.com 160 N Stetson Avenue, Chicago, IL 60601 (312) 222-2222 - Fax: (312) 222-4014 Sold To: United City of Yorkville - CU00410749 651 Prairie Pointe Drive Yorkville,IL 60560 Bill To: United City of Yorkville - CU00410749 651 Prairie Pointe Drive Yorkville,IL 60560 Certificate of Publication: Order Number: 7516334 Purchase Order: State of Illinois - Kane Chicago Tribune Media Group does hereby certify that it is the publisher of the The Beacon-News. The The Beacon-News is a secular newspaper, has been continuously published Daily for more than fifty (50) weeks prior to the first publication of the attached notice, is published in the City of Aurora, Township of Aurora, State of Illinois, is of general circulation throughout that county and surrounding area, and is a newspaper as defined by 715 IL CS 5/5. This is to certify that a notice, a true copy of which is attached, was published 1 time(s) in the The Beacon-News, namely one time per week or on 1 successive weeks. The first publication of the notice was made in the newspaper, dated and published on 10/20/2023, and the last publication of the notice was made in the newspaper dated and published on 10/20/2023. This notice was also placed on a statewide public notice website as required by 715 ILCS 5/2. 1. PUBLICATION DATES: Oct 20, 2023. ___________________________________________________________________________________ The Beacon-News In witness, an authorized agent of The Chicago Tribune Media Group has signed this certificate executed in Chicago, Illinois on this 21st Day of October, 2023, by Chicago Tribune Media Group Jeremy Gates Chicago Tribune - chicagotribune.com 160 N Stetson Avenue, Chicago, IL 60601 (312) 222-2222 - Fax: (312) 222-4014 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: Additional packet material can be found at: https://www.yorkville.il.us/Archive.aspx?ADID=5429 Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #9 Tracking Number PZC 2023-09 & EDC 2023-36 Unified Development Ordinance (UDO) Discussion City Council – November 28, 2023 CC – 11/14/23 Presentations and discussions took place at the 9/26/23, 10/11/23, 10/24/23, and 11/14/23 City Council meetings. PZC 2023-09 & EDC 2023-36 Discussion Feedback Summary of Unified Development Ordinance (UDO) Recommendations Krysti J. Barksdale-Noble Community Development Name Department Summary Status update on the questions posed at the last City Council meeting related to owner occupation of accessory dwelling units. Background This item was last discussed by the City Council at the November 14th meeting, when the City Council gave direction to staff to include an owner-occupied requirement to all accessory dwelling units (detached or attached). The intent of this direction is to prevent large scale purchase and redevelopment of single-family homes into two rental units for each property. Director Noble has drafted simple language requiring the owner of a property to live in either the home or the ADU (Chapter 4 of the UDO, page 35 of the pdf). This requirement is theoretically simple to implement on the front end: if someone applies for a permit for an attached ADU, we will require them to include proof of the owner residing in one of the units, and if someone applies for a special use for a detached ADU, that proof would be part of the public record before it is approved by City Council. However, and as discussed in the November 14th City Council meeting, post-approval enforcement of this requirement is fraught with issues. Attorney Orr is still researching the impact of enforcement of this requirement and may have a verbal update for the November 28th City Council meeting. In her initial review, she has questioned the constitutionality of the requirement and provided some practical hurdles on enforcement should it be adopted. For instance, we are unclear whether enforcement from the City would come through administrative adjudication and the new authorities granted by the state, or whether it would have to come through the circuit court. Further, Attorney Orr has doubts that the City would have the authority (even as a future home rule city) to evict a renter living in an ADU which does not have an owner living in the other unit. While an eviction outcome may not have been the City Council’s intent, we are unaware of any practical designation or action that could be taken to remedy the violation. As Attorney Orr’s research continues, she will provide updates as needed. Recommendation This is an informational item. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: November 22, 2023 Subject: UDO updates – ADU owner occupied 1 UNIFIED DEVELOPMENT ORDINANCE (UDO) RECOMMENDATIONS: At the November 14th City Council meeting, staff was given direction to remove the “Connectivity Index Calculation” located in Chapter 7 – Subdivision Standards which has been revised and incorporated into the attached redlined version of the Unified Development Ordinance (page 3 of Chapter 7): ITEMS FOR CONTINUED DISCUSSION: The City Council recommended further discussion of the proposed Accessory Dwelling Unit (ADU) regulations in Chapter 4 – Use Standards and requested draft language which includes: a. Add language which requires owner-occupancy for either the primary structure or the ADU (page 35 of Chapter 4). b. Make detached ADUs a special use (page 11 of Chapter 3). Staff has attached draft ADU regulations based upon the above feedback, as prepared by the city’s planning consultant for the UDO, Houseal Lavigne. STAFF COMMENTS Staff is seeking feedback and direction regarding the continued discussion item listed above within the proposed in the Unified Development Ordinance so that those changes can be implemented in a revised version of the document and presented at a future City Council meeting for a vote. Memorandum To: City Council From: Krysti J. Barksdale-Noble, Community Development Director CC: Bart Olson, City Administrator Date: November 21, 2023 Subject: Unified Development Ordinance Recommendations for Proposed Unified Development Ordinance United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 1 of 19 DRAFT FOR REVIEW Chapter 7. Subdivision Standards Intent and Purpose ............................................................................................................................................................... 1 Lots ....................................................................................................................................................................................... 2 Street Design and Improvements ......................................................................................................................................... 3 Circulation and Connectivity ............................................................................................................................................... 13 Easements .......................................................................................................................................................................... 13 Water, Sewer, and Stormwater .......................................................................................................................................... 14 Cluster Development .......................................................................................................................................................... 15 Anti-Monotony Standards ................................................................................................................................................... 16 Park and Recreation Land and School Site Dedication ...................................................................................................... 18 Intent and Purpose A. The regulations of this Chapter are adopted to: 1. Protect the interests of the landowner, the investor in land, the homeowner, and the municipal unit; 2. Conserve, protect, and enhance property and property values; to secure the most efficient use of land; and to facilitate the provisions of public improvements; 3. Provide for orderly growth and development; to afford adequate facilities for the safe and efficient means for traffic circulation of the public; and to safeguard the public against flood damage; 4. Prescribe reasonable rules and regulations governing the subdivision and platting of land; the preparation of plats; the location, width, and course of streets and highways; the installation of utilities, street pavements, and other essential improvements; and the provision of necessary public grounds for schools, parks, playgrounds, and other public open space; and 5. Establish procedures for the submission, approval, and recording of plats, to provide the means for enforcement of this title, and to provide penalties for violations. B. Provision of Improvements. All improvements required by this Chapter shall be installed by the developer as part of a Subdivision as detailed in Section 10-8-6. C. Conformance With Standard Specifications and Ordinances. All improvements required in this Chapter shall be as specified in the City's standard specifications for improvements, the Kendall County Stormwater Management Ordinance, and other applicable County ordinances. United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 2 of 19 DRAFT FOR REVIEW Lots A. Conformance With District Standards. All lots shall meet the minimum depth, width, and area requirements of the governing district, unless otherwise approved as a cluster development. B. Lot Size and Shape. The size, shape, and orientation of lots shall be appropriate for the location of the subdivision, and for the type of development and use contemplated, as determined by the Planning and Zoning Commission and City Council. C. Orientation. Where appropriate, lot orientation along an east-west longitudinal axis is recommended for increased energy efficiency for potential solar panels. D. Double Frontage and Reverse Frontage Lots. 1. Double frontage and reverse frontage lots shall be avoided, except where necessary to overcome disadvantages of topography and orientation, and where a limited access highway, railroad right-of-way, major street, or similar situation exists. 2. In these instances, double frontage lots shall be provided with suitable screen planting when adjoining roadways as follows: a. Local or Collector Roads. Double frontage lots adjoining a local or collector road shall provide a type C transition yard as specified in Table 10-5-2(F)(3). b. Arterial Roads. Double frontage lots adjoining a local or collector road shall provide a type D transition yard as specified in Table 10-5-2(F)(3). 3. Double frontage lots may be subdivided and utilize a separate lot or outlot where the rear property line fronts an adjoining roadway for required transition yards. E. Subdivisions to Include Entirety of Parent Parcels. Subdivisions must include and plan for the entire parcel or parcel(s) being divided and shall not exclude portions of the parcel or parcel(s) being divided from the subdivision. F. Access. 1. All lots shall front or abut on a public street. 2. The fronting of residential lots on state and county highways or major thoroughfares, major collectors as designated in the comprehensive plan is prohibited. Each subdivision entrance shall be located not less than one thousand three hundred (1,300) feet apart, centerline to centerline, unless topography or existing street locations dictate otherwise. 3. Non-access provisions controlling ingress and egress to streets may be required by the Planning and Zoning Commission and City Council to assure traffic safety and to relieve congestion at intersections. 4. The distance between access points shall adhere to the City’s standard specifications and be approved by the City Engineer. United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 3 of 19 DRAFT FOR REVIEW Street Design and Improvements A. Street Network Design 1. General Street Layout. a. In general, streets should be designed and located so that they relate to the topography, preserve natural features such as streams and tree growth, and provide adequate public safety and convenience for motorists, cyclists, and pedestrians alike. b. The proposed street layout shall also be coordinated with the existing street system of the surrounding area. Where a through street or a series of streets establishes a connection between two (2) public streets, such street shall be a public street. c. Connectivity Index. A connectivity index shall be used to determine the adequacy of street layout design. A connectivity index is calculated as the ratio of the number of street links (road sections between intersections) in the subdivision street layout divided by the number of street nodes (intersections and cul-de-sac heads). Streets within a subdivision shall have a minimum connectivity index measurement of one and two-tenths (1.2). Figure 7.1. Connectivity Index Calculation United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 4 of 19 DRAFT FOR REVIEW 2. Blocks. a. Length. Blocks shall not exceed one thousand three hundred twenty (1,320) feet in length. Shorter blocks of eight hundred (800) feet or less in length are encouraged. b. Width. Lots shall have sufficient width to provide two (2) tiers of lots of appropriate depth, except on boundaries of a proposed subdivision or where required to separate and discourage through traffic between residential subdivisions and nonresidential development. Figure 7.21. Blocks United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 5 of 19 DRAFT FOR REVIEW 3. Street Jogs. Street intersection jogs with centerline offsets of less than one hundred fifty (150) feet shall be prohibited. Horizontal changes in alignment shall have a radius of twenty (20) feet to permit safe vehicular turning movements. 4. Street Intersections. a. Streets shall be laid out so as to intersect at right angles. Proposed intersections at angles of less than eighty (80) degrees shall not be acceptable. Proposed intersections at less than ninety (90) degrees shall be approved only when the proposed layout enhances the subdivision’s overall layout and circulation pattern or is required due to natural constraints on the site as determined by the Zoning Administrator. b. Property lines at minor street intersections shall be rounded with a minimum radius of twenty-five (25) feet. Property lines at major streets or highway intersections shall be rounded with a minimum radius of thirty (30) feet. Figure 7.32. Street Intersections United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 6 of 19 DRAFT FOR REVIEW 5. Cul-de-sacs. a. Cul-de-sacs shall not exceed five hundred (500) feet in length, measured from the entrance to the center of the turn-around. b. Islands. Islands in the center of cul-de-sacs with a minimum radius of fifteen (15) feet shall be required. Islands shall use mountable curbing only that allows vehicular access to the islands. Islands may be planted with vegetation, however, such vegetation shall not exceed four (4) feet at maturity to allow for vision clearance across the cul-de-sac’s diameter. c. Adequate Turn-Around Required. Cul-de-sac streets shall terminate in a circular paved area allowing for vehicular turn around and having a minimum radius of: (1) Fifty (50) feet from the center of the island to the outside curb. (2) Sixty (60) feet the center of the island to the edge of right-of-way. Figure 7.43. Cul-De-Sac Standards United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 7 of 19 DRAFT FOR REVIEW 6. Street Stubs. a. In new developments the subdivider shall terminate streets as stubs at the outer perimeter boundaries of the development based on the criteria below. If the street in question meets at least two (2) of the criteria, then the street must be built to an appropriate collector street standard: (1) The street intersects directly with any street designated as an arterial street and provides access to an area with an overall density of ten (10) dwelling units per acre or provides access to more than one hundred fifty (150) dwelling units. (2) The street by its general configuration, in relationship to the existing development of the area, serves any collector function. (3) The street extends into an undeveloped area in such a manner as to serve any future collector function. (4) The street serves as the primary access to a significant nonresidential, institutional, or recreational land as well as an access to a residential area of twenty (20) or more acres. b. Street stubs shall be clearly demarcated and identified for future street extension by street signage. c. All street stubs shall terminate with a turn-around for vehicles. d. All stub streets shall conform to the City’s adopted version of the International Fire Code. e. The City Engineer may deem that the street stub is impractical due to topographic conditions, environmental constraints, property shape, or property accessibility. 7. Dead End Streets. Dead end streets shall not be permitted except as street stubs per the requirements of this section. B. General Improvement Requirements. 1. Sidewalks. Concrete sidewalks shall be at least five (5) feet in width. 2. Shared Use Paths. Shared use paths shall be at least eight (8) feet in width. 3. Bicycle Facilities. a. Bicycle lanes shall be at least four (4) feet in width. b. Shared bicycle and vehicle lanes and bike lanes shall be delineated in accordance with NACTO standards. 4. Parkways. a. Parkways shall be at least seven (7) feet in width, however, parkways may be reduced to five (5) feet in width along minor streets or lower-traffic volume street types as approved by the City. b. Parkways shall be located between the back of curb and sidewalk. c. Street Trees. A minimum of one (1) canopy tree shall be planted per every forty (40) linear feet of parkway. Where overhead utility line conflicts are present, a minimum of one (1) understory tree shall be planted every twenty (20) feet. The spacing of trees shall take into consideration site-specific conditions and clear vision triangles. (1) Substitution on Private Property Allowed. Up to twenty-five (25) percent of the street trees required in Section 10-7-3 (B)(4)(c) may be planted on private property within the subdivision provided the following are met. United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 8 of 19 DRAFT FOR REVIEW (a) The trees located on private property shall be located within the same subdivision as the parkway trees they will be substituted for. (b) The trees shall be located within the required front yard on each subject lot. (c) The trees provided on private property shall be provided in addition to any landscaping required per Section 10-5-3. (d) The trees provided on private property shall meet the planting specifications of Section 10-5-3(A) above. (e) The substitution of street trees on private property shall enhance the visual quality of the neighborhood and achieve the same visual effects as trees planted in parkways as proposed by the developer and approved by the Zoning Administrator. d. A complete streetlight system shall be installed in the required parkway in all subdivisions. 5. On-Street Parking. a. On-street parking shall be parallel. b. On-street parking spaces shall have the following minimum dimensions: (1) Width: Eight (8) feet. (2) Length: Twenty-three (23) feet. c. On-street parking spaces shall be delineated with striping with a minimum width of four (4) inches. For all types of local streets, the striping of the on-street parking spaces may be provided but shall only be required when no curbing is provided. d. On-street parking spaces shall be visually delineated from drive aisles with striping or other means. 6. Medians. a. Medians shall have a minimum width of ten (10) feet. b. Medians shall taper to a minimum of four (4) feet in width at intersections. c. Medians shall be planted with a minimum of fifteen (15) shrubs or native grasses every fifty (50) linear feet. Landscaped elements shall be maintained privately by a homeowners association or another organization associated with the development in which they are located. United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 9 of 19 DRAFT FOR REVIEW C. Street Design Requirements. 1. Right of-Way Widths. The minimum right-of-way widths of proposed streets shall be as detailed in Table 10-7-3(C)(1). 2. Paving Widths. The minimum paving widths from curb face shall be as detailed in Table 10-7-3(C)(2). 3. Required Street Design Elements. Required street design elements shall be as established per street type in Table 10-7-3(C)(3). a. A “●” indicates an element that is required on one (1) side of a given street. b. A “○” indicates an element that is required on both sides of a given street. c. A “◊” indicates an element that is required. d. A “□” indicates an element that is required at the discretion of the City. Type of Street Minimum Right-of-Way Widths (Feet) Arterial 85 Collector 70 Local Nonresidential 80 Local Residential 66 Table 10-7-3(C)(1): Minimum Right-of-Way Widths Type of Street Minimum Paving Width (Feet) Arterial 51 Collector 41 Local Nonresidential 39 Local Residential 30 Table 10-7-3(C)(2): Minimum Paving Widths Sidewalk Shared Use Path Parkway Bicycle Lane Shared Bicycle & Vehicle Lane On-Street Parking Median Freeway or Expressway Arterial ••○○ ◊ Collector, Bike Lane & Median ••○○ ◊ Collector, On-Street Parking ••○□○ Local Nonresidential, Bike Lane & Median ○○○ ◊ Local Nonresidential, On-Street Parking ○○□○ Local Residential ○○□○ Table 10-7-3(C)(3): Required Street Design Elements Type of Street Required Street Design Element As required by the IDOT United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 10 of 19 DRAFT FOR REVIEW Figure 7.4. Arterial Design Standards Figure 7.5. Collector Street With Bicycle Lane and Median Standards United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 11 of 19 DRAFT FOR REVIEW Figure 7.6. Collector Street With On-Street Parking Standards Figure 7.7. Local Nonresidential Street With Bicycle Lane and Median Standards United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 12 of 19 DRAFT FOR REVIEW Figure 7.1. Local Nonresidential Street With Bicycle Lane and Median Design Standards Figure 7.9. Local Residential Street Design Standards United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 13 of 19 DRAFT FOR REVIEW Circulation and Connectivity A. Half Streets. 1. Half streets shall be prohibited, except where the Planning and Zoning Commission deems them essential to the reasonable development of the subdivision and where the Planning and Zoning Commission finds it will be practicable to require the dedication of the other half when the adjoining property is subdivided. 2. A right-of-way width of not less than forty (40) feet, and a pavement width of not less than twenty-two and one-half (22½) feet, shall be required for the half street. 3. Where a half street is adjacent to a tract to be subdivided, the other half of the street shall be platted and constructed within such tract. 4. In cases where half streets are accepted, the owner and subdivider shall be required to grade and improve the half street, the same as all other subdivision streets. B. Alleys. 1. All Alleys. All alleys shall be privately maintained. 2. Commercial and Industrial. Alleys shall be provided for all commercial and industrial districts, except that the City may waive this requirement where another definite and assured provision is made for service access, such as off- street loading and parking consistent with, and adequate for, the uses proposed. 3. Residential. Alleys are encouraged in subdivisions in the R-2D, R-3, and R-4 Districts and when provided shall have a minimum right-of-way width twenty (20) feet. Alleys shall be prohibited in the A-1, R-1, and R-2 Districts, unless deemed necessary by the City Engineer because of topography or other exceptional circumstances. 4. Dead End. Dead end alleys shall be avoided where possible, but where unavoidable, shall be provided with an adequate vehicle turn-around at the terminus as determined by the City Engineer. 5. Obstructions. No obstructions shall be permitted in areas reserved for alleys. Easements A. Utility Easements Required. 1. Utility easements at least ten (10) feet wide shall be provided at the rear of all lots and shall be centered on the rear or side lot lines, unless otherwise approved by the City Council due to topography, natural features, or other site constraints. 2. Utility easements may be required at other locations than the rear of lots and at greater widths than ten (10) feet to accommodate proposed utilities and to provide space for future utilities, as deemed appropriate by the City Engineer. 3. Utility easements shall be provided along both sides of all road right-of-ways. B. Stormwater Control Facilities Easements Required. Easements shall be required for all stormwater control facilities and for overflow routes. C. Watercourse Easements Required. Where a watercourse, drainage channel, stream, or other body of water traverses a subdivision, appropriate dedications or easement provisions, with adequate width to accommodate the observed, computed, or anticipated stormwater drainage through and from the subdivision shall be made. The width of the easement shall depend on the area of land drained by the watercourse and shall be of adequate width to allow access for construction and maintenance equipment. United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 14 of 19 DRAFT FOR REVIEW D. Transition Area Easements. Transition zone easements may be required in accordance with the standards of Section 10- 5-3(F). If said easement is to also be used for public utilities, only such plant materials that have an ultimate growth not exceeding fifteen (15) feet shall be used. Water, Sewer, and Stormwater A. Water System Connection Required. 1. All parcels within a subdivision shall be required to connect to the United City of Yorkville's Public Water Supply System, including required water main extensions off-site, to the sizes required by the City. 2. All subdivisions shall provide a looped, double fed water system, and extensions to the boundaries of the development, as directed by the City. B. Sanitary Sewer Connection Required. 1. All parcels within a subdivision shall be required to provide connection to the sanitary sewer system, including required sewer extensions off-site, to the sizes and depths required by the City. 2. The sanitary sewers shall be extended to the far boundaries of the development, as directed by the City. C. Stormwater Drainage Required. 1. Surface water drainage improvements consisting of storm sewers or open channels, inlets, catch basins, manholes, and/or detention facilities, shall be designed and constructed to adequately drain the area being developed and any other areas that naturally drain through the area being developed. 2. If the natural surface water drainage will be changed by the construction of the subdivision, adequate provision shall be made for collection and diversion of such surface waters into public areas or drains which the subdivider has a right to use. Surface waters shall not be deposited on the property of adjoining landowners in a manner that causes erosion or other damage. 3. The property owner shall maintain any drainage course across their property and shall keep their property free from features that restrict the natural drainage. United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 15 of 19 DRAFT FOR REVIEW Cluster Development Cluster development is allowed in residential subdivisions in the R-1, R-2, and R-2D Districts to encourage and accommodate, in a unified project, creative and imaginative approaches to development that preserve sensitive natural areas and encourage compact, walkable design of subdivisions and neighborhoods. A. Resources to be Conserved. To qualify for cluster development any land located in a special flood hazard area, as determined by the Federal Emergency Management Agency, shall be placed in a conservation easement. B. Maximum Density per Acre. The gross density of a cluster development shall not exceed the maximum dwelling units per acre detailed in Table 10-7-7(B). C. Maximum Dimensional Standards Reduction. The dimensional standards established in Table 10-3-9(A) may be reduced by thirty (30) percent or by the cumulative total land area to be placed in a conservation easement, whichever is less. D. Density Bonus. The maximum gross density per acre, per district, may be exceeded by a maximum of thirty (30) percent if either the natural resource conservation or subdivision design standards below are met. 1. Natural Resource Conservation. A minimum of one (1) of the following sensitive natural areas are placed in a conservation easement. The maximum allowed density bonus shall be as determined by the City Council and shall be directly tied to the amount of land area placed in a conservation easement. a. Native landscapes, b. Mature tree stands, c. Prime farmland, d. Critical habitat, and/or e. Other as approved by the Zoning Administrator. 2. Subdivision Design. The subdivision provides an enhanced pedestrian environment throughout the neighborhood by fulfilling at least one (1) of the following standards. The maximum allowed density bonus shall be as determined by City Council and shall be directly tied to the enhancements to the pedestrian environment provided. a. At least twenty (20) percent of blocks in the subdivision are eight-hundred (800) feet or less in length. b. At least twenty (20) percent of the cul-de-sacs in the subdivision are four-hundred (400) feet or less in length. E. Planned Unit Development Required. Any subdivision employing cluster development techniques shall require approval through the Planned Unit Development Process as specified in Section 10-8-8. Zoning District Maximum Density R-1 3.63 dwelling units/acre R-2 4.36 dwelling units/acre R-2D 2.90 dwelling units/acre United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 16 of 19 DRAFT FOR REVIEW Figure 7.2. Cluster Development Anti-Monotony Standards A. Building Variety Standards. 1. No new single-family or duplex dwelling units shall be similar in appearance to any other single-family or duplex dwelling units within two (2) units on either side of the subject property or on any of the five (5) units across the street from the subject property. 2. On cul-de-sac turnarounds, no single-family or duplex dwelling shall be similar in appearance to another dwelling on the turnaround. B. Similarity Standards. Any two (2) dwelling units shall be considered similar in appearance if they are identical or nearly identical to one another in any three (3) or more of the following characteristics: 1. Roof type (gable, hip, mansard, gambrel, flat, or combination); 2. Similar roof pitch at an angle of ten (10) degrees or less; 3. Dimensions (height and/or length) of the front wall closest to the front lot line that are within twenty (20) percent the same as either the height or width shall constitute similarity; 4. Shape of the front elevation silhouette; 5. Relative location and size of windows on the front elevation; 6. Relative location and dimensions of garage door(s), if included on the front elevation; and 7. Type(s) of exterior building cladding materials on the front elevation. The following differences in construction material shall be deemed sufficient to render buildings containing such changes and built on adjacent lots to be dissimilar. a. Four (4) inch exposure horizontal siding; United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 17 of 19 DRAFT FOR REVIEW b. Eight (8) inch exposure horizontal siding; c. Brick facing; d. Vertical siding; e. Stone facing; and f. Stucco/staccato board and trim. g. When materials are changed, the change must occur throughout the front facade or elevation for a minimum of one story in height. h. Color change shall be made by significant changes in adjacent colors. The change must be one of color rather than merely of the shade. Figure 7.11. Anti-Monotony Standards United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 18 of 19 DRAFT FOR REVIEW Park and Recreation Land and School Site Dedication As a condition of approval of a final plat of a subdivision, the developer shall dedicate land for park and recreational purposes and for school sites to serve the needs of residents of the development, or a cash contribution in lieu of the land dedication, or a combination of both, at the discretion of the City, in accordance with the criteria and formula below. A. Criteria For Requiring Park and Recreation Land Dedication. 1. Requirements and Population Ratio. The quantity of land required for park dedication shall result directly from the total population of the proposed development. The total requirement shall be five and one half (5 ½) acres of land per one thousand (1,000) residents. The required five and one-half (5 ½) acres shall be allocated into different types of recreation areas as shown in Table 10-7-9(A)(1), or as may be required by City Council at its discretion. B. Criteria For School Site Dedication. 1. Requirement and Population Ratio. The required dedication of land for school sites shall depend on the quantity of students projected to be generated within the subdivision. The land dedication requirement shall be determined by obtaining the ratio of the maximum number of students to be served in each such school classification as defined in Table 10-7-9(B)(1) and the minimum number of acres for a school site of each school classification defined in Table 10-7-9(B)(1). The product shall be the number of acres of land required for sufficient school sites to serve the estimated children in each such school classification. C. Contribution in Lieu Procedure. At the City’s discretion, it may require the developer to pay a contribution in lieu of the land dedication required. The cash contribution required in lieu of park and recreation and/or school facilities shall be per the City’s adopted ordinances. The cash contributions in lieu of park and recreation land dedication shall be held in trust solely for the acquisition of park and recreation land which will be available to serve the needs of the residents of the subdivision. Type of Recreation Area Size Range Minimum Acres Per 1,000 People Play lot Minimum - 8,000 square feet n/a School/park (neighborhood playground)Minimum - 5 acres 1.25 Neighborhood park Minimum - 3 1/2 acres 1 District-wide park or play field Minimum - 4 acres, up to 30 acres 1.25 Community-wide recreation park Minimum - 12 acres, up to 30 acres 2 Total 5.5 Table 10-7-9(A)(1): Parkland Dedication Requirements School Classification Grade Maximum Number of Students For Each School Classification Minimum Number of Land Acres For Each School Site For Such Classification Elementary Schools - Grades K-5 600 students 11 acres Junior High Schools - Grades 6-8 900 students 19 acres High Schools - Grades 9-12 2,300 students 48 acres Table 10-7-9(B)(1): School Dedication Requirements United City of Yorkville Chapter 7. Subdivision Standards Unified Development Ordinance Update Page 19 of 19 DRAFT FOR REVIEW D. Estimated Population Per Dwelling Unit. Table 10-7-9(D) of population density shall be used to calculate the quantity of dedicated acres of land for parkland or schools or to determine the required cash contribution in lieu of. Type of Unit Preschool Elementary Junior High High School Adults Total Per Dwelling Unit 0-4 Years 5-10 Years 11-13 Years 14-17 Years 18+ Years All Ages 2 Bedroom 0.113 0.136 0.048 0.020 1.700 2.017 3 Bedroom 0.292 0.369 0.173 0.184 1.881 2.899 4 Bedroom 0.418 0.530 0.298 0.360 2.158 3.764 5 Bedroom 0.283 0.345 0.248 0.300 2.594 3.770 1 Bedroom 0.000 0.000 0.000 0.000 1.193 1.193 2 Bedroom 0.064 0.088 0.048 0.038 1.752 1.990 3 Bedroom 0.212 0.234 0.058 0.059 1.829 2.392 4 Bedroom 0.323 0.322 0.154 0.173 2.173 3.145 Efficiency 0.000 0.000 0.000 0.000 1.294 1.294 1 Bedroom 0.000 0.002 0.001 0.001 1.754 1.758 2 Bedroom 0.047 0.086 0.042 0.046 1.693 1.914 3 Bedroom 0.052 0.234 0.123 0.118 2.526 3.053 Table 10-7-9(D): Estimated Population Per Dwelling Unit Dwelling Duplex, Dwelling, Townhome Note: Estimated population per dwelling unit formula is based on standards in use in the Village of Sleepy Hollow, Illinois Dwelling, Multi-Family Dwelling, Single-Family United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 1 of 47 DRAFT FOR REVIEW Chapter 4. Use Standards Agricultural Use Standards ................................................................................................................................................... 1 Residential Use Standards ................................................................................................................................................... 2 Lodging Use Standards ........................................................................................................................................................ 6 Commercial Retail Use Standards ....................................................................................................................................... 6 Commercial Service Use Standards ..................................................................................................................................... 7 Commercial Entertainment Use Standards .......................................................................................................................... 7 Eating and Drinking Use Standards ..................................................................................................................................... 8 Medical Use Standards ........................................................................................................................................................ 8 Vehicle Related Use Standards ............................................................................................................................................ 8 Energy Industrial Uses ....................................................................................................................................................... 9 Industrial Use Standards .................................................................................................................................................... 9 Transportation Use Standards ............................................................................................................................................ 9 Alternative Energy Use Standards ................................................................................................................................... 10 Medical and Adult Use Cannabis Use Standards ............................................................................................................. 21 Institutional, Public, and Utility Use Standards ................................................................................................................. 23 Accessory Use Standards ................................................................................................................................................ 32 Temporary Use Standards ............................................................................................................................................... 40 Agricultural Use Standards A. Apiary. Apiaries shall be subject to the applicable provisions of Title 8, Chapter 18 of the City of Yorkville Code of Ordinances. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 2 of 47 DRAFT FOR REVIEW Residential Use Standards A. Dwelling, Duplex. 1. The main entrances to a duplex shall face the primary street. 2. A minimum of one (1) of the parking spaces, as required in Section 10-5-1(H) of this Title, shall be provided in an attached or detached garage. Attached garages are encouraged to be located on rear or side façades. If attached garages are located on the primary façade they shall comply with the following standards. a. Setback a minimum of twenty-five (25) feet from the street right-of-way or the required front yard setback, whichever is greater. b. Garage Set Ahead. (1) The garage may be set ahead a maximum of five (5) feet from the front façade of the home, inclusive of porches, bay windows, or other minor projections. (2) If the garage is set ahead from the front façade of the home, as detailed in (a) above, it shall not exceed forty-five (45) percent of the façade’s total width. c. Garage In Line. If the garage is in line with the front façade of the home, exclusive of porches, bay windows, or other minor projections, it shall not exceed fifty (50) percent of the façade’s total width. d. Garage Set Behind. (1) The garage may be set behind the front façade of the home, exclusive of porches, bay windows, or other minor projections, a minimum of one (1) foot. (2) If the garage is set behind the front façade of the home, as detailed in (a) above, it shall not exceed fifty-five (55) percent of the façade’s total width. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 3 of 47 DRAFT FOR REVIEW Figure 4.1. Duplex Dwelling Standards United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 4 of 47 DRAFT FOR REVIEW B. Dwelling, Multi-Family. 1. The main entrance to a multi-family dwelling shall face the primary perimeter or internal street, unless otherwise allowed in subsection (5) below. 2. All off-street parking shall be located to the side or rear of the primary building. Off-street parking located to the side of the primary building shall be set back a minimum of one (1) foot from the front elevation of the primary building. 3. A maximum of one (1) curb cut shall be permitted per street frontage unless otherwise recommended by the Public Works Director and approved by the Planning and Zoning Commission. 4. Service areas, dumpsters, utilities and the required nonvegetative screening thereof shall not be visible from rights-of- way. 5. Multi-Building Developments. Developments with multiple multi-family dwelling buildings shall meet the following additional standards. a. The primary façade shall include a building entrance and be oriented towards the following (listed in priority order). Primary façades shall not be oriented towards off-street parking lots, garages, or carports. (1) Perimeter Streets, (2) Internal Streets, (3) Parks or other common open space, or (4) Secondary internal streets. Figure 4.2. Multi-Family Dwelling Standards United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 5 of 47 DRAFT FOR REVIEW C. Dwelling, Townhouse. 1. The entrance to a townhouse shall face the primary public street unless otherwise approved. 2. A minimum of one (1) of the parking spaces, as required in Section 10-5-1(H) of this UDO, shall be provided in an attached or detached garage. 3. Attached garages shall be located on rear or side façades unless otherwise approved. 4. A maximum width of a townhome cluster shall be two hundred (200) lineal feet. 5. The siting of the townhouse units in a cluster shall be staggered in order to define street edges, entry points, and public gathering spaces. Figure 3.3. Townhouse Dwelling Standards United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 6 of 47 DRAFT FOR REVIEW D. Mobile Home Park. 1. The minimum site size shall be ten (10) acres. Lodging Use Standards A. Short-Term Rental. Short-term rentals shall be subject to the hotel tax provisions established in Title 3, Chapter 1, Section 3-2-7 of the City of Yorkville Code of Ordinances. Commercial Retail Use Standards A. Adult Uses. 1. Limitations on Adult Uses. a. Distance from another existing adult use: An adult use shall not be allowed within five hundred (500) feet of another preexisting adult use. b. Distance from zoning districts: An adult use shall not be located within seven hundred (700) feet of any zoning district which is zoned for single-family suburban residence district (R-1), single-family traditional residence district (R-2), two-family attached residence district (R-2D), multi-family attached residence district (R-3), general multi- family residence district (R-4), local business district (B-1), mixed use district (B-2), general business district (B-3), agricultural district (A-1). c. Distance from school or place of worship: An adult use shall not be located within five hundred (500) feet of a preexisting school or place of worship. d. Distance from business selling alcoholic beverages and cannabis dispensaries: An adult use shall not be located in a building which contains another business that sells or dispenses in some manner alcoholic beverages or Cannabis Dispensing Organization as defined in this UDO. e. Arterial roadways: Adult uses which are located next to an arterial roadway, as defined in the City's comprehensive plan, must provide a twenty-five (25) foot setback from any property line. f. Nonarterial roadways: Adult uses which are located next to a nonarterial roadway, as defined in the City's comprehensive plan, must provide a ten (10) foot setback from the side and rear property lines and shall provide a twenty-five (25) foot setback from the front property line. g. Traffic study: A traffic study may be required as part of the special use permit approval process. 2. Measurement of Distance. For the purposes of this Section, measurements shall be made in a straight line, without regard to intervening structures or objects, from the property line of the lot or parcel containing the adult use to the property line of the lot or parcel containing the nearest adult use, school, place of worship, cannabis dispensary, or district zone for residential use. 3. Exterior Signage and Display. No adult use shall be conducted in any manner that permits the observation of any material, depicting, describing, or relating to "specified sexual activities", "specified anatomical areas" or otherwise deemed to be obscene by display, decoration, sign, show window, or other opening from any public way or from any property not licensed as an adult use. 4. Display of License and Permit. Every licensee (per Chapter 11 Section 3-11-5 of the City of Yorkville Code of Ordinances) shall display a valid license in a conspicuous place within the adult use business so that same may be readily seen by persons entering the premises. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 7 of 47 DRAFT FOR REVIEW 5. Employment of Persons Under the Age of Eighteen (18) Prohibited. It shall be unlawful for any adult use licensee or their manager or employee to employ in any capacity within the adult business any person who is not at least eighteen (18) years of age. 6. Hours of Operation. All areas within the premises of an adult use business shall be cleared of customers and secured from customers and the public in general during the time when not permitted open for operation, and no person, other than the licensee or their employees or agents, shall be permitted within the area of such premises during such hours as listed below: a. Monday through Saturday: 7:00am to 1:00am the next day b. Sunday: 11:00am to 1:00am the next day 7. Violation and Penalty. Each day of violation of the requirements of this Section shall constitute a separate and punishable offense. Commercial Service Use Standards A. Indoor Shooting Gallery/Gun Range. 1. When located in a multiple-tenant building, shall only be located in an end unit and with the gallery/range not adjacent to an adjoining unit. 2. The minimum building setback for indoor shooting gallery/gun range facilities shall be fifty (50) feet from any property line that abuts a residentially zoned property. 3. The retail operations of any indoor shooting gallery/gun ranges shall occupy not more than twenty-five (25) percent of the total floor area. B. Storage, Outdoor Self-Storage. 1. All storage facilities shall be in completely enclosed buildings or structures when located in a Manufacturing Zoning District or when located within one hundred fifty (150) feet of a property in a Residential Zoning District. 2. There shall be a minimum of twenty (20) feet between buildings. 3. Truck and storage pod rentals are permitted accessory uses. Commercial Entertainment Use Standards A. Commercial Entertainment, Outdoor. 1. All golf course and driving range perimeters shall be fully enclosed in netting not less than thirty-two (32) feet in height, with the maximum height to be established in the Special Use process as specified in Section 10-8-5. 2. The netting shall be at least ninety (90) percent transparent. B. Golf Course. 1. Regulation size golf courses are permitted provided that no clubhouse or accessory building shall be nearer than five hundred (500) feet to any dwelling on an adjacent zoning lot, with the exception of golf courses in the A-1 District where the minimum separation requirement shall be three hundred (300) feet. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 8 of 47 DRAFT FOR REVIEW Eating and Drinking Use Standards A. Brewpub. 1. Brewpubs operations will be ancillary to a restaurant or eating establishment, and the brewing component of the facility shall be no more than twenty-five (25) percent of the total floor area. If off-premises consumption is allowed, all sales must be in a sealed container with a total maximum production of one hundred fifty-five thousand (155,000) gallons per calendar year inclusive of on-premises and off-premises. B. Microbrewery/Microwinery/Microdistillery 1. Microbreweries. a. Microbreweries, where if off-premises consumption is allowed, all sales must be in a hand capped, sealed container with a total maximum production of one hundred fifty-five thousand (155,000) gallons per calendar year inclusive of on-premises and off-premises sales. b. Microbrewery operations will be ancillary to a restaurant or eating establishment, and the brewing component of the facility shall be no more than twenty-five (25) percent of the total floor area. 2. Microdistilleries and Microwineries. a. Outdoor storage of equipment, production waste or product for microdistilleries and microwineries is strictly prohibited when located in a business district. However, outdoor storage of spent grains or grapes may be permitted to be stored outdoors in appropriate silos or containers in the manufacturing districts, provided the storage is screened from public view. Screening may be with fencing, landscaping, or a combination of both. b. All microdistilleries and microwineries located in business districts must have off-street or rear accessible loading and unloading facilities. c. Microdistilleries or microwineries located in business districts must include an ancillary tasting room with a minimum of one hundred fifty (150) square feet. Retail sales of the product from a microdistillery or microwinery are permitted on-site and shall be consistent with state and City laws. Medical Use Standards RESERVE Vehicle Related Use Standards A. Automobile Rental; Automobile Sales and Service/Open Sales Lot; Boat Sales and Rental; Recreational Vehicle Sales and Rental; and Truck and Trailer Sales/Rental. 1. Open sales and rental lots shall be exempt from the landscape spacing requirements for the parking area perimeter zone and instead may cluster required landscape elements in order to preserve views to goods offered for sale. 2. Outdoor facilities shall be enclosed by an opaque fence or wall a minimum six (6) feet in height. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 9 of 47 DRAFT FOR REVIEW Energy Industrial Uses RESERVE Industrial Use Standards A. Artisan Manufacturing. 1. Gross floor area shall not exceed ten thousand (10,000) square feet. 2. Outdoor storage and/or outdoor operations or activities shall be prohibited. 3. Retail sales of goods manufactured on-site shall be permitted but shall be limited to twenty-five (25) percent of the total area of the building. 4. A maximum of one (1) residential unit shall be permitted as a special use, but shall be limited to the upper floor or to the rear of the artisan manufacturing use and shall not exceed twenty five (25) percent of the gross floor area. B. Assembly, Production, Manufacturing, Testing, Repairing, or Processing. 1. All related activity shall take place within completely enclosed buildings unless otherwise specified. 2. Within one hundred fifty (150) feet of a residentially zoned property or a property in the B-1, B-2, or PI Districts, all storage shall be in completely enclosed buildings or structures. 3. Storage not located within one hundred (150) feet of a residentially zoned property or a property in the B-1, B-2, or PI Districts may be open to the sky but shall be enclosed by solid walls or fences (including solid doors or gates thereto) with a minimum height of eight (8) feet. In no case shall the solid walls or fences be lower in height than the enclosed storage. 4. Solid fences or walls enclosing storage shall be meet the building foundation landscape requirements per Section 10- 5-3(C). Transportation Use Standards RESERVE United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 10 of 47 DRAFT FOR REVIEW Alternative Energy Use Standards A. General Requirements for all Alternative Energy Uses. 1. Applicability. The provisions of this Section are to establish zoning parameters by which solar and wind energy systems may be installed in the City. Additional renewable energy solutions not mentioned herein may be authorized subject to compliance with the applicable codes and standards of the City. 2. Use. Alternative energy systems shall be an accessory to the principal permitted use of a site. 3. Abandoned Systems. All alternative energy systems inactive or inoperable for twelve (12) continuous months shall be deemed abandoned. If the system is deemed abandoned, the owner is required to repair or remove the system from the property at the owner's expense within ninety (90) days after notice from the City. If the owner does not comply with said notice, the Building Code Official shall enforce this as a violation of the Yorkville Zoning Ordinance. 4. Signage. No attention getting device is permitted on any alternative energy system. One (1) sign shall be permitted to indicate the emergency contact information of the property owner or operator. Said sign shall not exceed two (2) square feet in size. Graphics, colors, corporate logos, and text on wind energy systems located within business or manufacturing zoned properties are permitted, subject to the discretion of the City Council. 5. Safety. All wind energy systems shall be equipped with manual and/or automatic controls and mechanical brakes to limit rotation of blades to prevent uncontrolled rotation. 6. Lighting. Alternative energy systems shall not be illuminated, except as required by the FAA or those used in commercial applications such as streetlights. 7. Shadow Flicker. No habitable portion of an existing adjacent structure shall be subject to shadow flicker from a wind turbine. Shadow flicker onto an adjacent roof and/or exterior wall which does not contain any windows, doors, and like openings shall be acceptable. If shadow flicker occurs, the operation of the wind turbine shall cease during those times which cause the shadow flicker. 8. Screening. There shall be no required mechanical screening for alternative energy systems. 9. Design. Wind energy systems and associated tower shall be a nonreflective color. The City Council may impose such conditions as are necessary to eliminate, if at all possible, any adverse effects such system may have on surrounding properties. 10. Compliance. Wind energy systems shall meet or exceed current standards of the international building code and Federal Aviation Administration (FAA) requirements, any other agency of the state or federal government with the authority to regulate wind energy systems, and all City codes. 11. Building Code/Safety Standards. Any owner or operator of an alternative energy system shall maintain said system in compliance with the standards contained in the current and applicable state or local building codes and any applicable standards for said energy systems that are published by the International Building Code, as amended from time to time. If, upon inspection, the United City of Yorkville concludes that an alternative energy system fails to comply with such codes and standards and constitutes a danger to persons or property, the City Code Official shall require immediate removal of the system at the owner's expense. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 11 of 47 DRAFT FOR REVIEW B. Solar Farm. 1. No solar farm shall be erected on any lot less than three (3) acres in size. 2. A solar farm use may occupy up to eight-five (85) percent of a given parcel in the M-1 or M-2 District or up to eighty (80) percent of a given parcel in any other District. 3. A certified professional engineer shall certify that the foundation and design on the solar panels are within accepted professional standards, given local soil and climate conditions. 4. Power and communication lines running between banks of solar panels and to electric substations or interconnections with buildings shall be buried underground. 5. Off-street parking provided on site shall be paved. Gravel or other unpaved materials shall be prohibited. 6. Systems, equipment, and structures shall not exceed thirty feet (30) in height when ground mounted. 7. Groundcover as specified in Section 10-5-3(A)(7) shall be provided beneath all solar panels. 8. Ground mounted solar energy collection systems as part of a solar farm shall have a minimum setback for all equipment, excluding fences, of: a. Front and Corner Yards: one hundred (100) feet, b. Side and Rear Yards: fifty (50) feet from nonresidential property lines and one hundred (100) feet from residential property lines. 9. Systems equipment and structures shall be fully enclosed and secured by a fence or wall with a height of eight (8) feet. Knox boxes and keys shall be provided at locked entrances for emergency personnel access. a. Warnings. (1) Warning signs shall be provided at the entrance to the facility and along the perimeter of the solar farm in locations determined necessary by the Zoning Officer. (2) The signs shall be less than four (4) square feet and made with letters and numbers at least three (3) inches in height and shall include the 911 address and an emergency phone number of the operator which shall be answered twenty-four (24) hours a day by a live operator. A nonemergency phone number for the operator shall also be displayed. 10. Outdoor Storage. Only the outdoor storage of materials, vehicles, and equipment that directly support the operation and maintenance of the wind farm shall be allowed except for outdoor storage that is expressly allowed in the zoning district specified elsewhere in this title. 11. Materials Handling, Storage, and Disposal. a. All solid wastes related to the construction, operation, and maintenance of the solar farm shall be removed from the site promptly and disposed of in accordance with all federal, state, and local laws. b. A list of hazardous fluids that may be used on site shall be provided. All hazardous materials related to the construction, operation, and maintenance of the solar farm shall be handled, stored, transported, and disposed of in accordance with all applicable local, state, and federal laws. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 12 of 47 DRAFT FOR REVIEW 12. Decommissioning Plan. Prior to receiving approval, the applicant shall submit a decommissioning plan to ensure that the solar farm project is properly decommissioned, which shall include: a. Provisions describing the triggering events for decommissioning the solar farm project. Any nonfunctioning solar panel/array of the project shall be decommissioned within thirty (30) days unless the operator has shown to the Zoning Administrator that it is diligently repairing such solar panel/array or component. b. Procedures for the removal of structures, debris, and cabling, including those below the soil surface, c. Provisions for the restoration of the natural soil and vegetation, d. An estimate of the decommissioning costs certified by a professional engineer, to be updated every three (3) years or as determined necessary by the Zoning Administrator. The Zoning Administrator may request an independent third-party verification of the decommissioning costs at any time. The costs for this verification shall be reimbursed by the applicant and/or operator. e. Financial assurance, secured by the owner or operator, for the purpose of performing the decommissioning, in an amount equal to one-hundred and twenty (120) percent of the professional engineer's certified estimate of the decommissioning cost. f. A provision that the terms of the decommissioning plan shall be binding upon the owner or operator and any of his successors, assigns, or heirs. Figure 4.4. Solar Farm Standards United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 13 of 47 DRAFT FOR REVIEW C. Building-Mounted Solar Energy Systems. 1. Location. Building-mounted solar energy systems are allowed on the principal and accessory structures, any roof face and side and rear building facades. The systems are allowed on the front or exterior side building facades if the following conditions are met: a. Solar access is optimized on the front and exterior side facades. b. Systems are simultaneously used to shade the structure's doors or windows.. 2. Height. Systems shall not extend beyond three (3) feet parallel to the roof surface of a pitched roof. Nor shall the system extend beyond four (4) feet parallel to the roof surface of a flat roof unless completely concealed or equal to the height of the parapet wall, whichever is greater. If the system is flush-mounted, the system must be less than eight (8) inches from the roof surface. Refer to Figure 4.5 of this Section. 3. Quantity. The total square footage may not exceed the total area of the roof surface of the structure to which the system is attached. 4. Projection. The system may project up to four (4) feet from a building facade or roof edge. The system may project into an interior side or interior rear setback but shall be no closer than five (5) feet to the interior side or interior rear property line. Figure 4.5. Building-Mounted Solar Energy System Standards United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 14 of 47 DRAFT FOR REVIEW D. Freestanding Solar Energy Systems – Accessory Use. 1. Setbacks. All parts of any freestanding solar energy system shall be set back eight (8) feet from the interior side and interior rear property lines. 2. Permitted Yard Locations. Freestanding solar energy systems shall not be located within the required front yard or corner side yard. They shall not be permitted within any utility, storm or drainage, water, sewer, or other type of public easement. The use of guywires as supports for a freestanding solar energy system shall be prohibited. 3. Solar Glare. Solar panels shall be placed such that concentrated solar radiation or glare shall not be directed onto nearby properties or roadways. 4. Maximum Height. Maximum height of freestanding solar energy systems shall be fifteen (15) feet unless otherwise approved by the Zoning Administrator. Figure 4.6. Freestanding Solar Energy System - Accessory Use Standards United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 15 of 47 DRAFT FOR REVIEW E. Freestanding Solar Energy System - Principal Use. 1. Setbacks. All parts of any freestanding solar energy system shall meet the setbacks established for the district in which the system is located. 2. Permitted Yard Locations. A freestanding solar energy system shall not be located closer to the public right-of-way than the front façade of the principal building on the adjacent lot(s). They shall not be permitted within any utility, storm or drainage, water, sewer, or other type of public easement. The use of guywires as supports for a freestanding solar energy system shall be prohibited. 3. Solar Glare. Solar panels shall be placed such that concentrated solar radiation or glare shall not be directed onto nearby properties or roadways. 4. Maximum Height. Maximum height of a freestanding solar energy system shall be fifteen (15) feet unless otherwise approved. F. Wind Farm. 1. No wind farm shall be erected on any lot less than four (4) acres in size. 2. Design and Installation. a. Safety Certification. (1) Wind farm systems shall conform to applicable industry standards, including those of the American National Standards Institute (ANSI). Applicants shall submit certificates of design compliance that equipment manufacturers have obtained from Underwriters Laboratories (UL), Det Norske Veritas (DNV), Germanischer Lloyd Wind Energic (GL), or an equivalent third party prior to plan approval. (2) Following plan approval, a professional engineer shall certify, as part of the building permit application, that the foundation and tower design of the wind farm system is within accepted professional standards, given local soil and climate conditions. b. Controls and Brakes. All wind farm systems shall be equipped with a redundant braking system. This includes both aerodynamic overspeed controls (including variable pitch, tip, and other similar systems) and mechanical brakes. Mechanical brakes shall be operated in a fail-safe mode. Stall regulation shall not be considered a sufficient braking system for overspeed protection. c. Electrical Components. All electrical components of the wind farm systems shall conform to applicable local, state, and national codes, and relevant national and international standards (e.g., ANSI and international electrical commission). Utility lines connecting the towers, substations, etc., shall be placed underground where practical. d. Turbine Consistency. To the extent feasible, the project shall consist of turbines of similar design and size, including tower height. Further, all turbines shall rotate in the same direction. e. Warnings. (1) A reasonable visible warning sign concerning voltage must be placed at the base of all pad-mounted transformers and substations. (2) Visible, reflective, colored objects, such as flags, reflectors, or tape shall be placed on the anchor points of guy wires and along the guy wires up to a height of fifteen (15) feet from the ground. (3) Warning signs shall be provided at the entrance to the facility and along the perimeter of the solar farm in locations determined necessary by the Zoning Officer. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 16 of 47 DRAFT FOR REVIEW (4) The signs shall be less than four (4) square feet and made with letters and numbers at least three (3) inches in height and shall include the 911 address and an emergency phone number of the operator which shall be answered twenty-four (24) hours a day by a live operator. A nonemergency phone number for the operator shall also be displayed. f. Climb Prevention. All wind farm towers must be unclimbable by design or protected by anti-climbing devices such as: (1) Fences with locking portals at least six (6) feet high, or (2) Anti-climbing devices twelve (12) feet vertically from the base of the wind farm tower. g. Setbacks. Wind farm towers and appurtenant structures shall meet the following minimum setbacks. (1) Wind farm towers shall be six (6) times the height of the wind farm tower or at least three thousand, two hundred fifty (3,250) feet, whichever is greater, from any principal structure or use on the subject or neighboring property. (2) Wind farm towers shall be one and one-tenth (1.10) times the wind farm tower height from public roads, third party transmission lines, and communication towers. (3) Wind farm towers shall be one thousand six hundred forty (1,640) feet from adjacent property lines, as measured from the center of the wind farm tower foundation. (4) No part of a wind farm tower or foundation shall encroach on a public or private sewage disposal (septic) system (5) Above ground transmission facilities and poles shall be set back one-hundred fifty (150) feet from any portion any principal structure or use on the subject or neighboring property. h. Use of Public Roads. An applicant, owner, or operator proposing to use any City or County Road for the purpose of transporting and installation of wind farm or substation parts and/or equipment for construction, operation, or maintenance of the wind farm or substations, shall: (1) Identify all such public roads, and (2) Obtain applicable weight and size permits from relevant government agencies prior to construction. (3) To the extent an applicant, owner, or operator must obtain a weight or size permit from the City, County, or State, the applicant shall provide: (a) Financial assurance, in a reasonable amount agreed to by the relevant parties, for the purpose of repairing any damage to public roads caused by constructing, operating, or maintaining the wind farm prior to the issuance of building permits. (b) A signed copy of any agreements pertaining to the use of public roads prior to the issuance of building permits. i. Outdoor Storage. Only the outdoor storage of materials, vehicles, and equipment that directly support the operation and maintenance of the wind farm shall be allowed except for outdoor storage that is expressly allowed in the zoning district specified elsewhere in this title. 3. Operation. a. Maintenance. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 17 of 47 DRAFT FOR REVIEW (1) The owner or operator of the wind farm must submit, upon request a summary of the operation and maintenance reports to the City. In addition to the annual summary mentioned in this subsection, the owner or operator must furnish such operation and maintenance reports, as the City reasonably requests. (2) Any replacement of equipment that is not a like-kind replacement using the same equipment in plan as approved shall require that an amendment to the special use. b. Materials Handling, Storage, and Disposal. (1) All solid wastes related to the construction, operation, and maintenance of the wind farm shall be removed from the site promptly and disposed of in accordance with all federal, state, and local laws. (2) A list of hazardous fluids that may be used on site shall be provided. All hazardous materials related to the construction, operation, and maintenance of the wind farm shall be handled, stored, transported, and disposed of in accordance with all applicable local, state, and federal laws. c. Decommissioning Plan. Prior to receiving approval, the applicant shall submit a decommissioning plan to ensure that the wind farm project is properly decommissioned, which shall include: (1) Provisions describing the triggering events for decommissioning the wind farm project. Any nonfunctioning wind turbine of the project shall be decommissioned within thirty (30) days unless the operator has shown to the Zoning Administrator that it is diligently repairing such wind turbine or component. (2) Procedures for the removal of structures, debris, and cabling, including those below the soil surface, (3) Provisions for the restoration of the natural soil and vegetation, (4) An estimate of the decommissioning costs certified by a professional engineer, to be updated every three (3) years or as determined necessary by the Zoning Administrator. The Zoning Administrator may request an independent third-party verification of the decommissioning costs at any time. The costs for this verification shall be reimbursed by the applicant and/or operator. (5) Financial assurance, secured by the owner or operator, for the purpose of performing the decommissioning, in an amount equal to one-hundred and twenty (120) percent of the professional engineer's certified estimate of the decommissioning cost. (6) A provision that the terms of the decommissioning plan shall be binding upon the owner or operator and any of his successors, assigns, or heirs. Figure 4.7. Wind Farm Standards United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 18 of 47 DRAFT FOR REVIEW G. Building-Mounted Wind Energy Systems. 1. Location. Building-mounted wind energy systems are allowed on all principal and accessory structures and shall be affixed to the roof deck of a flat roof or to the ridge or slope of a pitched roof and may not be affixed to the parapet or chimney of any structure. 2. Setback. The systems must be set back a minimum of five (5) feet from the edge or eave of the roof. 3. Quantity. One (1) turbine is allowed for every five hundred (500) square feet of the combined roof area. For a pitched roof, each surface of the roof shall be included in the roof area calculation. 4. Noise. Building-mounted wind energy systems shall not exceed the following: a. Fifty-five (55) dBA when in or adjacent to all residential districts. b. Sixty (60) dBA when in or adjacent to all nonresidential districts. 5. Height. The maximum height for a building-mounted wind energy system is fifteen (15) feet. The system is measured from the roof surface on which the system is mounted to the highest edge of the system with the exception of any roof pitches ten to twelve (10:12) or greater. The system shall not exceed fifteen (15) feet above the maximum permitted height of the zoning district. Refer to Figure 4.8 of this Section. 6. Design. All systems shall employ a helix-style design employing airfoil blades mounted on a vertical rotor shaft. Fan- and turbine-style designs shall be prohibited. 7. Appearance Standards. Graphics, colors, corporate logos, and text on wind energy systems located within business or manufacturing zoned properties are permitted, subject to the discretion of the City Council. 8. Warnings. a. A reasonable visible warning sign concerning voltage must be placed at the base of all pad-mounted transformers and substations. b. Visible, reflective, colored objects, such as flags, reflectors, or tape shall be placed on the anchor points of guy wires and along the guy wires up to a height of fifteen (15) feet from the ground. c. Warning signs shall be provided at the entrance to the facility and along the perimeter of the solar farm in locations determined necessary by the Zoning Officer. d. The signs shall be less than four (4) square feet and made with letters and numbers at least three (3) inches in height and shall include the 911 address and an emergency phone number of the operator which shall be answered twenty-four (24) hours a day by a live operator. A nonemergency phone number for the operator shall also be displayed. Figure 4.8. Building-Mounted Wind Energy Systems United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 19 of 47 DRAFT FOR REVIEW H. Freestanding Wind Energy System – Accessory Use. 1. Clearance. In all zoning districts, the minimum clearance between the lowest tip of the rotor or blade and the ground is fifteen (15) feet. See Figure 4.9 of this Section. 2. Permitted Yard Locations. A freestanding wind energy system shall not be located within the required front yard or corner side yard. They shall not be permitted within any utility, storm or drainage, water, sewer, or other type of public easement. The use of guywires as supports for a freestanding wind energy system shall be prohibited. 3. Height. The maximum height for a freestanding wind energy system shall be one hundred seventy-five (175) feet measured from the base to the highest edge of the system. 4. Setbacks. The base of the system shall be set back 1.1 times (110 percent) the height of the highest edge of the system from all property lines, overhead utility line poles, communication towers, public sidewalks or trails, public rights-of-way, and other freestanding wind energy systems. Any system or any ancillary equipment shall not be located within any required setbacks of the respective zoning district. 5. Access. A freestanding wind energy system and all components shall be protected against unauthorized access by the public. Climbing access to the tower shall not start until twelve (12) feet above grade. 6. Noise. A freestanding wind energy system shall not exceed the following: a. Fifty-five (55) dBA when in or adjacent to all residential districts. b. Sixty (60) dBA when in or adjacent to all nonresidential districts. Figure 4.9. Freestanding Wind Energy System - Accessory Use Standards United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 20 of 47 DRAFT FOR REVIEW I. Freestanding Wind Energy System – Principal Use. 1. Clearance. In all zoning districts, the minimum clearance between the lowest tip of the rotor or blade and the ground is fifteen (15) feet. See Figure 4.10 of this Section. 2. Permitted Yard Locations. All parts of any freestanding wind energy system shall meet the setbacks established for the district in which the system is located. 3. Height. The maximum height for a freestanding wind energy system shall be one hundred seventy-five (175) feet measured from the base to the highest edge of the system. 4. Setbacks. The base of the system shall be set back 1.1 times (110 percent) the height of the highest edge of the system from all property lines, overhead utility line poles, communication towers, public sidewalks or trails, public rights-of-way, and other freestanding wind energy systems. Any system or any ancillary equipment shall not be located within any required setbacks of the respective zoning district. 5. Access. Freestanding wind energy systems and all components shall be protected against unauthorized access by the public. Climbing access to the tower shall not start until twelve (12) feet above grade. 6. Noise. A freestanding wind energy system shall not exceed the following: a. Fifty-five (55) dBA when in or adjacent to all residential districts. b. Sixty (60) dBA when in or adjacent to all nonresidential districts. 7. Warnings. a. A reasonable visible warning sign concerning voltage must be placed at the base of all pad-mounted transformers and substations. b. Visible, reflective, colored objects, such as flags, reflectors, or tape shall be placed on the anchor points of guy wires and along the guy wires up to a height of fifteen (15) feet from the ground. (1) Warning signs shall be provided at the entrance to the facility and along the perimeter of the solar farm in locations determined necessary by the Zoning Officer. The signs shall be less than four (4) square feet and made with letters and numbers at least three (3) inches in height and shall include the 911 address and an emergency phone number of the operator which shall be answered twenty-four (24) hours a day by a live operator. A nonemergency phone number for the operator shall also be displayed. Figure 4.10. Freestanding Wind Energy System - Principal Use Standards United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 21 of 47 DRAFT FOR REVIEW Medical and Adult Use Cannabis Use Standards A. General Requirements for all Cannabis Uses. 1. Business Hours. Business hours for all cannabis businesses shall be from 10:00 a.m. to 8:00 p.m. Monday through Saturday and 12:00 p.m. to 5:00 p.m. on Sundays. 2. On-Premises Consumption. On-premises consumption of cannabis products in all cannabis businesses operations is prohibited. 3. Signage. a. Recreational cannabis dispensaries shall be limited to one (1) wall-mounted sign per business. b. All cannabis establishments shall be prohibited from having electronic message board signs. c. Signage for cannabis establishments shall not contain cannabis imagery such as leaves, plants, smoke, paraphernalia, or cartoonish imageries. B. Cannabis Craft Grower. 1. Facility may not be located within five hundred (500) feet of the property line of a pre-existing public or private nursery school, preschool, primary or secondary school, day care center, day care home, residential care home, or religious institutions, regardless of corporate boundary. Commercial/trade schools shall not be classified as a public or private school for purposes of this section. 2. Facility may not be located within two hundred fifty (250) feet of the property line of a pre-existing property zoned or used for residential purposes, unless in the A-1 zoning district where the residential use is owned by the same owner as the adult-use cannabis craft grower, regardless of corporate boundary. 3. Facility may not conduct any sales or distribution of cannabis other than as authorized by the Act. 4. Cannabis craft growers may co-locate with a dispensing organization or a cannabis infuser organization, or both, only on properties zoned within the M-1 or M-2 districts. 5. Cannabis craft grower shall be limited to one (1) facility within the boundaries of the City. C. Cannabis Cultivation Center. 1. Facility may not be located within five hundred (500) feet of the property line of a pre-existing public or private nursery school, preschool, primary or secondary school, day care center, day care home, residential care home, or religious institutions, regardless of corporate boundary. Commercial/trade schools shall not be classified as a public or private school for purposes of this Section. 2. Facility may not be located within two hundred fifty (250) feet of the property line of a pre-existing property zoned or used for residential purposes, regardless of corporate boundary. 3. Facility may not conduct any sales or distribution of cannabis other than as authorized by the Act. 4. Cannabis cultivation center shall be limited to one (1) facility within the boundaries of the City. D. Cannabis Dispensing Organization. 1. Facility may not be located within five hundred (500) feet of the property line of a pre-existing public or private nursery school, preschool, primary or secondary school, day care center, day care home, residential care home, or religious institutions, regardless of corporate boundary. Commercial/trade schools shall not be classified as a public or private school for purposes of this section. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 22 of 47 DRAFT FOR REVIEW 2. Facility may not be located in a dwelling unit or within two hundred fifty (250) feet of the property line of a pre-existing property zoned or used for residential purposes, regardless of corporate boundary. 3. Facility shall have a maximum gross floor area of five thousand (5,000) square feet, of which at least seventy-five (75) percent of the floor area occupied by a dispensing organization shall be devoted solely to the activities the dispensing cannabis or cannabis products as authorized by the Act and shall not sell food or alcohol for consumption on the premises. 4. Drive-through facilities are prohibited. 5. E-commerce delivery service platforms are prohibited. 6. Cannabis dispensing organizations shall be limited to one (1) facility within the boundaries of the City. E. Cannabis Infuser Organization. 1. Facility may not be located within five hundred (500) feet of the property line of a pre-existing public or private nursery school, preschool, primary or secondary school, day care center, day care home, residential care home or religious institutions, regardless of corporate boundary. Commercial/trade schools shall not be classified as a public or private school for purposes of this section. 2. Facility may not be located in a dwelling unit or within two hundred fifty (250) feet of the property line of a pre-existing property zoned or used for residential purposes, regardless of corporate boundary. 3. Infuser organizations may co-locate with a dispensing organization or a cannabis craft grower organizations, or both, only on properties zoned within the M-1 or M-2 Districts. In such instances, the maximum gross floor area dedicated to the dispensing organization shall be five thousand (5,000) square feet of which seventy-five (75) percent of the floor area must be devoted to the activities authorized by the Act. 4. Cannabis infuser organizations shall be limited to one (1) facility within the boundaries of the City. F. Cannabis Processing Organization. 1. Facility may not be located within five hundred (500) feet of the property line of a pre-existing public or private nursery school, preschool, primary or secondary school, day care center, day care home, residential care home, or religious institutions, regardless of corporate boundary. Commercial/trade schools shall not be classified as a public or private school for purposes of this section. 2. Facility may not be located in a dwelling unit or within two hundred fifty (250) feet of the property line of a pre-existing property zoned or used for residential purposes, regardless of corporate boundary. 3. At least seventy-five (75) percent of the floor area occupied by a dispensing organization shall be devoted solely to the activities the dispensing cannabis or cannabis products as authorized by the Act, and shall not sell food or alcohol for consumption on the premises. 4. Cannabis processing organizations shall be limited to one (1) facility within the boundaries of the City. G. Cannabis Transporting Organization. 1. Facility may not be located within five hundred (500) feet of the property line of a pre-existing public or private nursery school, preschool, primary or secondary school, day care center, day care home, residential care home, or religious institutions, regardless of corporate boundary. Commercial/trade schools shall not be classified as a public or private school for purposes of this section. 2. Facility may not be located in a dwelling unit or within two hundred fifty (250) feet of the property line of a pre-existing property zoned or used for residential purposes, regardless of corporate boundary. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 23 of 47 DRAFT FOR REVIEW 3. The transporting organization shall be the sole use of the space in which it is located. Facility may not conduct any sales or distribution of cannabis other than as authorized by the Act. 4. Cannabis transporting organization shall be limited to one (1) within the boundaries of the City. Institutional, Public, and Utility Use Standards A. Telecommunication Tower and Antennae. 1. Applicability. a. New Towers and Antennas. All new towers or antennas in Yorkville shall be subject to these regulations, except as provided in subsections B through E of this section inclusive. b. Amateur Radio Station Operator/Receive Only Antennas. This chapter shall not govern any tower, or the installation of any antenna, that is under eighty (80) feet in height and is owned and operated by a federally licensed amateur radio station operator or is used exclusively for receive only antennas. No receive only antenna shall exceed the highest point on the nearest residential rooftop of a dwelling by more than ten (10) feet. c. Preexisting Towers or Antennas. Existing towers and existing antennas which predated this chapter, shall not be required to meet the requirements of this chapter other than the requirements of Sections 10-4-15(A)(2)(f), (A)(2)(h), and (A)(2)(r) of this chapter. All preexisting towers and antennas shall be subject to the tower and antenna administrative fee. d. AM Array. For purposes of implementing this chapter, AM array, consisting of one (1) or more tower units and supporting ground system which functions as one (1) AM broadcasting antenna, shall be considered one (1) tower. Measurements for setbacks and separation distances shall be measured from the outer perimeter of the towers included in the AM array. Additional tower units may be added within the perimeter of the AM array by right. e. Within Public Right-of-Way: If the tower and/or antenna is situated within the public right-of-way, such tower and/or antenna must meet the requirements of title 7, chapter 8, "Construction of Utility Facilities in Rights-of- Way", of this Code. 2. General Requirements. a. Principal or Accessory Use. Antennas and towers may be considered either principal or accessory uses. A different existing use of an existing structure on the same lot shall not preclude the installation of an antenna or tower on such lot. b. Lot Size. For purposes of determining whether the installation of a tower or antenna complies with Yorkville's development regulations, including, but not limited to, setback requirements, lot coverage requirements, and other such requirements, the dimensions of the entire lot shall control, even though the antennas or towers may be located on leased parcels within such lot. c. Inventory of Existing Sites. Each applicant for approval of an antenna and/or tower shall provide to the Zoning Officer an inventory of its existing towers, antennas, or sites approved for towers or antennas, that are either within the jurisdiction of Yorkville or within one (1) mile of the border thereof, including specific information about the location, height, and design of each tower. The Zoning Officer may share such information with other applicants applying for administrative approvals or special use permits under this chapter or other organizations seeking to locate antennas within the jurisdiction of Yorkville, provided, however that the Zoning Officer is not, by sharing such information, in any way representing or warranting that such sites are available or suitable. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 24 of 47 DRAFT FOR REVIEW d. Aesthetics. Towers and antennas shall meet the following requirements: (1) Towers shall either maintain a galvanized steel finish or, subject to any applicable standards of the FAA, be painted a neutral color so as to reduce visual obtrusiveness. (2) At a tower site, the design of the buildings and related structures shall, to the extent possible, use materials, colors, textures, screening, and landscaping that will blend them into the natural settings and surrounding buildings. (3) If an antenna is installed on a structure other than a tower, the antenna and supporting electrical and mechanical equipment must be of a neutral color that is identical to, or closely compatible with, the color of the supporting structure so as to make the antenna and related equipment as visually unobtrusive as possible. e. Lighting. Towers shall not be artificially lighted, unless required by the FAA or other applicable authority. If lighting is required, the lighting alternatives and design chosen must cause the least disturbance to the surrounding views. f. State or Federal Requirements. All towers must meet or exceed current standards or regulations of the FAA, the FCC and any other agency of the state or federal government with the authority to regulate towers and antennas. If such standards and regulations are changed, then the owners of the towers and antennas governed by this chapter shall bring such towers and antennas into compliance with such revised standards and regulations within six (6) months of the effective date of such standards and regulations, unless a more restrictive compliance schedule is mandated by the controlling state or federal agency. Failure to bring towers and antennas into compliance with such revised standards and regulations shall constitute grounds for the removal of the tower or antenna at the owner's expense. g. Building Codes/Safety Standards. Any owner or operator of an antenna, antenna structure or tower shall maintain the antenna, antenna structure or tower in compliance with the standards contained in the current and applicable state or local building codes and the applicable standards for towers that are published by the national electrical code NFPA 70 and international building code; radio, television sec. 3108, as amended from time to time. If, upon inspection, the City of Yorkville concludes that a tower fails to comply with such codes and standards and constitutes a danger to persons or property, then upon notice being provided to the owner of the tower, the owner shall have thirty (30) days to bring such tower into compliance with such standards. Failure to bring the antenna, antenna structure, or tower into compliance within the thirty (30) day period shall constitute grounds for the removal of the antenna, antenna structure or tower at the owner's expense. h. Measurement. For purposes of measurement, tower setbacks and tower separation distances shall be calculated and applied to facilities located in Yorkville irrespective of municipal and county jurisdictional boundaries. i. Not Essential Services. Antennas, antenna structures, and towers shall be regulated and permitted pursuant to this chapter and shall not be regulated or permitted as essential services, public utilities, or private utilities. j. Public Notice. For purposes of this chapter, any special use request, variance request, or appeal of an administratively approved use or special use shall require public notice and individual notice by the City of Yorkville to all abutting property owners and all properties that are located within two hundred fifty feet (250) feet of the zoning lot in question. Streets, alleys and watercourses shall not be considered in the determination of "abutting" nor in calculating the two hundred fifty (250) feet. k. Signs. No signs shall be allowed on an antenna or tower other than those required by the FCC. l. Buildings and Support Equipment. Buildings and support equipment associated with antennas or towers shall comply with the requirements of Section 10-4-15 (A)(4)(k) of this chapter. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 25 of 47 DRAFT FOR REVIEW m. Multiple Antenna/Tower Plan. The City of Yorkville encourages all plans for towers and antenna sites to be submitted in a single application for approval of multiple towers and/or antenna sites. Applications for approval of multiple sites shall be given priority in the review process. n. Antenna on Existing Structures. Any antenna may be approved by the City of Yorkville as an accessory use to any commercial, industrial, professional, institutional, or multi-family structure of eight (8) or more dwelling units, provided: (1) The antenna does not extend more than thirty (30) feet above the highest point of the structure; (2) The antenna complies with all applicable FCC and FAA regulations; and (3) The antenna complies with all applicable building codes and safety standards as referenced in subsection g of this section. o. Antennas on Existing Towers. An antenna which is attached to an existing tower may be approved by the zoning officer and, to minimize adverse visual impacts associated with the proliferation and clustering of towers, collocation of antennas by more than one (1) carrier on existing towers shall take precedence over the construction of new towers, provided such collocation is accomplished in a manner consistent with the following: (1) Additional Antenna. A tower which is modified or reconstructed to accommodate the collocation of an additional antenna shall be of the same tower type as the existing tower, unless the Zoning Officer allows reconstruction as a monopole. (2) Height. (a) An existing tower may be modified or rebuilt to a taller height, not to exceed thirty (30) feet over the tower's existing height, such height not exceeding one hundred fifty (150) feet in total, to accommodate the collocation of an additional antenna. (b) The height change referred to in subsection (O)(2)(a) of this section may only occur one (1) time per communication tower. (c) The additional height referred to in subsection (O)(2)(a) of this section shall not require an additional distance separation. The tower's premodification height shall be used to calculate such distance separations. (3) On-Site Location. (a) A tower which is being rebuilt to accommodate the collocation of an additional antenna may be moved on-site within fifty (50) feet of its existing location. (b) After the tower is rebuilt to accommodate collocation, only one (1) tower may remain on the site. (c) A relocated on-site tower shall continue to be measured from the original tower location for purposes of calculating separation distances between towers. The relocation of a tower hereunder shall in no way be deemed to cause a violation of this chapter. (d) The on-site relocation of a tower which comes within the separation distances to residential units or residentially zoned lands as established in this zoning ordinance shall only be permitted when approved by the Zoning Officer. (4) New Towers in Nonresidential Zoning Districts. An applicant may locate any new tower as provided in Table 10-3-12(B), provided that: a) a licensed professional engineer certifies the tower can structurally accommodate the number of shared users proposed by the applicant; b) the Zoning Officer concludes the tower is in conformity with the goals set forth in this subsection o and the requirements of this subsection; c) United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 26 of 47 DRAFT FOR REVIEW the tower meets the setback and separation requirements Section 10-4-15(A)(4)(e) of this chapter; and d) the tower meets the following height and usage criteria: (a) For a single user, up to and including one hundred twenty (120) feet in height; (b) For two (2) users, up to one hundred fifty (150) feet in height; and (c) For three (3) or more users, up to and including one hundred eighty (180) feet in height. p. Roadway Access. All sites on which antennas, antenna structures and towers are located must have a passable roadway access of compacted macadam base not less than seven (7) inches thick surfaced with not less than two (2) inches of asphaltic concrete or some comparable dustless material. q. Fencing. The structures upon any site upon which an antenna, antenna structure, or tower is located shall be surrounded by an opaque screen which is no less than six (6) feet in height and equipped with an appropriate anticlimbing device. Screening materials shall include either wooden or chainlink fencing. Shrubbery and bushes shall be required, in addition to the wooden or chainlink fence, unless specifically waived by Yorkville in its discretion in appropriate cases. r. Disguised Structures. The provider of an antenna, antenna structure, or tower may propose to disguise the proposed antenna, antenna structure or tower. Any such disguise must be aesthetically consistent with the character of the surrounding area and environment, and be constructed in such a manner where the health or safety of Yorkville residents shall not be endangered. Yorkville may require the disguise of an antenna, antenna structure or tower as a condition of approval of a building permit or special use permit if the antenna, antenna structure or tower is to be erected on a golf course or other public recreational area. s. Annual Administrative Fee and Certifications. (1) The annual administration fee payable to the City of Yorkville by any owner and/or operator of an antenna, antenna structure, or tower shall be the sum of thirty-five (35) dollars which shall be due on or before January 10th of each calendar year commencing with calendar year 2001. (2) In the event a tower is inspected and a certification provided by the owner and/or operator of said tower or related facility showing compliance with all regulations, the above fee shall be the only fee charged. In the event the owner and/or operator of an antenna, antenna structure, or tower fails to have the certification as is required annually to be filed with the City under the terms of this subsection, the owner and/or operator shall reimburse the City for the actual cost of the outside consultant the City deems necessary to conduct said inspection which shall be a minimum of three hundred fifty (350) dollars and any additional cost incurred therein. (3) The City of Yorkville reserves the right to increase or decrease the amount of the administrative fee as it deems necessary. A separate administrative fee shall be paid by each user or collocator on a tower. (a) Permit Required. Prior to the construction of an antenna, antenna structure or tower the provider of the radio, television, or telecommunications services shall obtain a permit from Yorkville for the erection of such antenna, antenna structure or tower. An applicant for a permit for an antenna, antenna structure, or tower shall pay a fee in accordance with the fee schedule set forth in title 8, chapter 10 of this Code, plus any reasonable legal, engineering, or consulting fees at the conclusion of the review. (b) Waiver of Provisions. An applicant can request a waiver of any provision of this chapter upon the showing of appropriate justification and benefit to the public. Such request shall be treated as a request for a variance and the appropriate procedures thereto shall apply. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 27 of 47 DRAFT FOR REVIEW 3. Permitted Uses. a. General. The following uses listed in this section are deemed to be permitted uses and shall not require a special use permit. b. Uses. Antennas, antenna structures and towers are permitted as an accessory use as provided in Table 10-3- 1(B) except that part of any zoning district which is located in a floodplain, so long as said antennas or towers conform to the following and all other requirements of this title: (1) Antennas and towers may be located on property owned, leased, or otherwise controlled by Yorkville, particularly and expressly including Yorkville's water tower sites, and City Hall and police station-sites, provided that a lease authorizing such antenna, antenna structure, or tower has been approved by Yorkville. (2) Antennas or towers are permitted to be located on the Burlington Northern Railroad easement running southwest and northeast through Yorkville, subject to Section (A)(2)(a) through (s). 4. Special Uses and Accessory Uses. a. General Provisions. (1) Radio and telecommunications and towers used for radio transmission, or television transmission when allowed as a Special Use shall be subject to the special use provisions contained within Section 10-8-5 of this title and applications for special use permits shall be subject to the procedures and requirements of this title, except as modified in this chapter. (2) In granting a special use permit, the Plan Commission may impose conditions to the extent the Plan Commission concludes such conditions are necessary to minimize any adverse effect of the proposed tower on adjoining properties. (3) Any information of an engineering nature that the applicant submits, whether civil, mechanical, or electrical, shall be certified by a licensed professional engineer. (4) An applicant for a special use permit shall submit the information described in this section and a nonrefundable fee as established by resolution of the City Council of Yorkville to reimburse Yorkville for the cost of reviewing the application. (5) Antennas, antenna structures and towers shall be allowed as special uses only consistent with all of the requirements of this chapter in the following zoning districts and for the following uses. (a) R-1, Single-Family Suburban Residence: For commercial/trade school, place of worship/assembly, golf course, or public utility facilities only; (b) R-2, Single-Family Traditional Residence: For commercial/trade school, place of worship/assembly, golf course, or public utility facilities. b. Information Required. In addition to any information required for applications for special use permits referenced above, each petitioner requesting a special use permit under this chapter for an antenna, antenna structures, and tower shall submit a scaled site plan and a scaled elevation view and other supporting drawings, calculations, and other documentation signed and sealed by appropriate licensed professionals, showing the location, type and dimensions of all improvements, including information concerning topography, radio frequency coverage, tower height requirements, setbacks, drives, proposed means of access, parking, fencing, landscaping, adjacent uses, adjacent roadway, and other information deemed necessary by Yorkville to be necessary to assess compliance for this chapter. In addition, the following information shall be supplied: (1) Legal description of the parent track and leased parcel (if applicable); United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 28 of 47 DRAFT FOR REVIEW (2) The setback distance between the proposed structure and the nearest residential unit, platted residentially zoned properties and unplatted residentially zoned property; (3) The separation distance from other structures in the inventory of existing sites submitted pursuant to Section 10-4-15 (A)(2)(c) shall be shown on an updated site plan or map and the applicant shall also identify the type of construction of the existing structure(s) and the owner/operator of the existing structure(s), if known; (4) A landscape plan showing specific landscape materials; the method of fencing and finish color and, if applicable, the method of camouflage and illumination; (a) A description of compliance with Sections 10-4-15 (A)(2)(c)(e)(f)(g)(h)(i)(m) of this chapter and all applicable federal, state or local laws; (b) A notarized statement by the applicant as to whether construction of the tower will accommodate collocation of additional antennas for future users; (c) Identification of the entities providing the backhaul network for the structure(s) described in the application and other cellular sites owned or operated by the applicant in Yorkville; (d) A description of the suitability of the use of existing towers, other structures or alternative technology not requiring the use of towers or structures to provide the services to be provided through the use of the proposed new tower; and (e) A description of the feasible location(s) of future towers or antennas within Yorkville based upon existing physical, engineering, technological or geographical limitations in the event the proposed tower is erected. (5) An applicant shall be notified within thirty (30) days if the application is incomplete. The City shall make a decision on collocation within ninety (90) days and all other siting applications within one hundred fifty (150) days of the receipt of a completed application. c. Factors Considered in Granting Special Use Permits: The City of Yorkville shall consider the following factors in determining whether to issue a special use permit above and beyond those factors referenced in Section 10-8-5 of this title. The City of Yorkville may waive or reduce the burden on the petitioner of one (1) or more of these criteria if Yorkville concludes that the goals of this chapter are better served thereby. (1) Height of the proposed antenna, antenna structure or tower; (2) Proximity of the antenna, antenna structure or tower to residential structures and residential district boundaries; (3) Nature of uses on adjacent and nearby properties; (4) Surrounding topography; (5) Surrounding tree coverage and foliage; (6) Design of the antenna, antenna structure or tower, with particular reference to design characteristics that have the effect of reducing or eliminating visual obtrusiveness; (7) Proposed ingress and egress. d. Height. No antenna, antenna structure, or tower shall exceed a height of one hundred (100) linear feet in aerial height. Where an arm has been installed to facilitate collocation of an additional antenna on the existing antenna structure or tower, the arm shall not exceed a length of twelve (12) linear feet. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 29 of 47 DRAFT FOR REVIEW e. Setbacks and Separation. (1) Setbacks. Antennas, antenna structures or towers must be set back a distance equal to the height of the antenna, antenna structure, or tower from any off-site, residential structure. Antenna structures, guylines, and equipment shelters must satisfy the minimum setback requirements for the governing zoning district. (2) Separation. The following separation requirements shall apply to all towers and antennas for which a special use permit is required; provided, however, that the Plan Commission may reduce the standard separation requirements if the goals of this chapter would be better served thereby, or if enforcement of said setback would effectively prohibit said tower: (a) Separation From Off-Site Uses/Designated Area. (i) Tower separation shall be measured from the base of the tower to the lot line of the off-site uses and/or designated areas as specified in Table 10-4-15(A)(4)(e)(2) of this section. (ii) Separation requirements for towers shall comply with the minimum standards established in Table 10-4-15(A)(4)(e)(2) of this section. Table 10-4-15 (A)(4)(e)(2): Separation Requirements Off-Site Use/Designated Area Separation Distance Single-family or duplex principal use 500 feet Vacant single-family or duplex use on residentially zoned land which is either platted or has preliminary subdivision plan approval which is not expired 500 feet Vacant unplatted residentially zoned lands, including unplatted residential use property without a valid preliminary subdivision plan or valid development plan approval and any multifamily residentially zoned land 500 feet Existing multi-family residential 100 feet or 100 percent of the tower height, whichever is greater Nonresidentially zoned land or nonresidential uses None The Fox River or any watercourse 500 feet as measured from the shore Major highways (as defined in the Yorkville comprehensive plan) 500 feet from the right-of-way (3) Separation Distances Between Towers. Separation distances between towers shall be applicable for and measured between the proposed tower and preexisting towers. The separation distances shall be measured by drawing or following a straight line between the base of the existing tower and the proposed base, pursuant to a site plan, of the proposed tower. The separation distances shall be as shown in Table 10-4- 15(A)(4)(e)(3) of this section. Table 10-4-15 (A)(4)(e)(3): Existing Tower Separation Requirements Existing Tower Type Separation Distance (feet) Lattice Guyed Monopole (Taller Than 75 Feet) Monopole (Shorter Than 75 Feet) Lattice 1,000 1,500 500 250 Guyed 1,000 1,750 1,500 1,250 Monopole (Taller than 75 feet) 500 1,500 250 250 Monopole (Shorter than 75 feet) 250 1,250 250 250 United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 30 of 47 DRAFT FOR REVIEW f. Siting on Wetland Prohibited. No antenna, antenna structure, or tower shall be located in an area which has been designated as a wetland either by the City of Yorkville, Kendall County, the State of Illinois Department of Natural Resources, the United States Department of the Interior or the United States Army Corps of Engineers, and any and all governmental bodies and agencies having jurisdiction. g. FCC Signage. To the extent that signage is required by the FCC on an antenna structure, or tower, that signage shall constitute no more than five (5) percent of the square footage of the antenna, antenna structure, or tower or shall be no larger than is required by the FCC, whichever shall constitute the smallest signage area. h. Preservation of Landscape. Existing mature tree growth and natural landforms on the proposed antenna, antenna structure, or tower site shall be preserved to the maximum extent possible. i. Utilities and Access Required. Radio and telecommunications antennas, antenna structures, and towers, including, but not limited to, those used for small wireless services, small wireless facilities, and unlicensed wireless services, shall be required to include adequate utilities, access, and/or other facilities necessary for the servicing of the antenna, antenna structure or tower. All such utilities shall be buried. j. Signal Interference. No signal transmission from any antenna, antenna structure, or tower shall interfere with police, fire, public works or any other governmental radio band signals. In the case of the possibility of such interference based upon the frequencies selected for the proposed antenna, antenna structure, or tower, the petition for special use shall be denied. k. Equipment Shelter and Equipment Cabinets. A provider of a radio, television, or telecommunications antenna, antenna structure, or tower may provide an equipment shelter on the site of the antenna, antenna structure, or tower. The square footage of the equipment shelter may not exceed more than twenty (20) percent of the total square footage of the antenna, antenna structure or tower ground site or four hundred fifty (450) square feet, whichever is greater. At any antenna, antenna structure, or tower site in which more than one (1) antenna has been collocated, no more than three (3) equipment shelters shall be allowed. Multiple equipment shelters shall be contained under one (1) roof if at all practicably possible. No equipment shelter shall be approved as part of the site plan unless appropriate electrical power and road ingress and egress facilities are planned for inclusion at the equipment shelter site. l. Equipment Cabinets. (1) In residential districts, the equipment cabinet or structure may be located in a front or side yard provided the cabinet or structure is no greater than four (4) feet in height or twenty-four (24) square feet of gross floor area and the cabinet/structure is located a minimum of six (6) feet from all lot lines. The cabinet/structure shall be screened by hedging or shrubbery with an ultimate height of at least forty-two (42) inches to forty-eight (48) inches and a planted height of at least thirty-six (36) inches. (2) In a rear yard, provided the cabinet or structure is no greater than six (6) feet in height or sixty-four (64) square feet in gross floor area. The structure or cabinet shall be screened by hedging or shrubbery with an ultimate height of eight (8) feet and a planted height of at least thirty-six (36) inches. In all other instances, structures or cabinets shall be screened from view of all residential properties which abut or are directly across the street from the structure or cabinet by a solid fence six (6) feet in height or a hedge with an ultimate height of eight feet (8') and a planted height of thirty-six (36) inches. (3) In business and manufacturing districts the equipment cabinet or structure shall be no greater than six (6) feet in height or sixty-four (64) square feet in gross floor area. The structure or cabinet shall be screened by a hedge or shrubbery with an ultimate height of eight (8) feet and a planted height of at least thirty-six (36) inches. In all other instances, structures or cabinets shall be screened from view of all residential properties which abut or are directly across the street from the structure or cabinet by a solid fence six (6) feet in height or a hedge with an ultimate height of eight (8) feet and a planted height of at least thirty-six (36) inches. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 31 of 47 DRAFT FOR REVIEW m. Code Requirements. Any antenna, antenna structure, or tower must meet code requirements established by the National Electrical Code, NFPA 70 and International Building Code; Radio, Television Towers Codes currently in effect as required by Yorkville and all applicable marking and lighting standards as established by the Federal Aviation Administration. n. Removal of Abandoned Antennas, Antenna Structures, or Towers. Any antenna, antenna structure, or tower that is not operated for a continuous period of twelve (12) months or for which the annual administrative fee is not paid within a twelve (12) month period shall be considered abandoned, and the owner of such antenna, antenna structure, or tower shall remove same from within ninety (90) days of receipt of written notice from Yorkville notifying the owner of such abandonment. If such antenna, antenna structure, or tower is not removed within said ninety (90) days Yorkville shall remove such antenna, antenna structure, or tower at the owner's expense and file a lien against the real estate for the cost of removal or such other action as provided by law. If there are two (2) or more users of a single antenna, antenna structure, or tower, then this provision shall not become effective until all users cease using the antenna, antenna structure, or tower. o. Collocation. A request for approval of a special use permit for the installation of an antenna, alternative antenna, antenna structure or tower, the Zoning Board may by express condition require that the applicant shall allow, on a commercially reasonable basis, other providers of small wireless telecommunications services to collocate additional antennas or antenna structures on a freestanding pole which is part of applicant's proposed small wireless facility, where collocation is technologically feasible. 7. Nonconforming Uses. a. Prohibited Expansion of Nonconforming Use. Towers that are constructed and antennas that are installed in accordance with the provisions of this chapter shall not be deemed to constitute the expansion of a nonconforming use or structure. b. Preexisting Towers. Preexisting towers shall be allowed to continue their usage as they presently exist. Routine maintenance (including replacement with a new tower of like construction and height) shall be permitted on such preexisting towers. New construction other than routine maintenance on a preexisting tower shall comply with the requirements of this chapter. c. Rebuilding Damaged or Destroyed Nonconforming Antennas, Antenna Structures or Towers. Notwithstanding any provision in this chapter to the contrary, bona fide nonconforming antennas, antenna structures or towers or antennas that are damaged or destroyed may be rebuilt without having first obtained administrative approval or a special use permit and without having to meet the separation requirements specified elsewhere in this chapter. The type, height, and location of the tower on-site shall be of the same type and intensity as the original facility approved. Building permits to rebuild a facility shall comply with the then applicable building codes and shall be obtained within one hundred eighty (180) days from the date the facility is damaged or destroyed. If no permit is obtained within the time specified or if said permit expires, the tower or antenna shall be deemed abandoned as specified in Section 10-4-15 (A)(4)(n) of this chapter. 8. Annual Reporting of Information. Each owner of an antenna, antenna structure, or tower regulated under this chapter, and including those previously existing structures which would have been regulated under this chapter, shall, on an annual basis, furnish Yorkville with such information as is required by Yorkville to aid with the administration of this chapter, such as changes in availability of space on any tower for collocation of additional antennas, plans to abandon a position on a tower, thereby leaving space for the possible collocation of another antenna, plans and/or willingness to modify said tower and antenna structure so as to provide for the possibility of collocation, or intentions to abandon a tower structure, or other nonproprietary information as may be required by Yorkville. Upon written notice from the City of Yorkville to the owner thereof, the effective date of this chapter, which tower and/or antenna structure would otherwise be regulated by this chapter, shall register with Yorkville, and shall provide such nonproprietary information as is deemed useful by Yorkville for administration of this chapter. This section is specifically deemed to have retroactive effect. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 32 of 47 DRAFT FOR REVIEW Accessory Use Standards A. Accessory Buildings and Accessory Structures, Permanent. 1. Location. Accessory buildings and structures shall be subject to the following locational requirements: a. If located entirely within the required rear or side yard the accessory building or structure shall be located a minimum of five (5) feet from side and rear property lines. b. Only accessory buildings shall be located at least ten (10) feet from the principal building, however, accessory structures may be attached to or located adjacent to the principal building. c. If located entirely within the buildable area of the lot, the accessory building or structure shall not be located between the primary building and the front property line. d. No permanent accessory building or structure shall be located within a public utility easement or within a designated stormwater overflow route. e. If located partially in a required yard and partially in the buildable area of the lot, the accessory building or structure shall maintain the required side setback for the full length of the property and be a minimum of five (5) feet from the rear property line. Figure 4.11. Permanent Accessory Buildings and Accessory Structures Standards United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 33 of 47 DRAFT FOR REVIEW 2. Location on Reversed Corner Lots. On a reversed corner lot in a residence district and within fifteen (15) feet of any adjacent property to the rear in a residence district, no accessory building or permanent accessory structure or portion thereof shall be closer to the side lot line abutting the street than a distance equal to sixty (60) percent of the minimum depth required in Table 10-3-9(A) for the front yard on such adjacent property to the rear. Further, in the above instance, no such accessory building or structure shall be located within five (5) feet of any part of a rear lot line which coincides with a side lot line or portion thereof of property in a residence district. Figure 4.12. Permanent Accessory Building and Accessory Standards - Location on Reversed Corner Lots 3. Time of Construction. No accessory building or permanent accessory structure with a connected water supply shall be constructed on any zoning lot prior to the start of construction of the principal building to which it is accessory, or as provided in section 10-3-3 of this title for contiguous parcels. 4. Height of Accessory Buildings or Structures in Required Rear Yards. No accessory building or permanent accessory structure or portion thereof shall exceed fifteen (15) feet in height when located within the required rear yard. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 34 of 47 DRAFT FOR REVIEW B. Accessory Commercial Unit 1. Only one (1) ACU may be allowed per lot. 2. An accessory commercial unit (ACU) shall be located in a permanent accessory building or structure subject to all standards in Section 10-4-16(A). 3. Outdoor seating, drive-throughs, outdoor display areas, and rooftop decks associated with an ACU shall be prohibited. 4. An ADA-compliant pedestrian circulation system shall connect the primary entrance of the ACU building with the sidewalk in a way that does not require out-of-direction travel. 5. The hours of operation shall be limited to between 7 am and 9 pm daily. 6. The City Council may limit the number of customers or clientele served by the ACU per day during the Special Use Permit process. 7. The ACU shall use the same mailbox, water meter, and trash containers as the principal use. The use of additional mailboxes, water meters, or trash containers by the secondary dwelling unit separate from the principal use shall be prohibited. 8. The owner of the property on which the ACU is situated shall continue to occupy the principal residential structure on- site as their primary residence. C. Domestic Hens. The keeping of domestic hens shall be subject to the provisions of Title 8, Chapter 19 of the City of Yorkville Code of Ordinances. D. Drive Throughs. 1. Drive throughs shall be permitted a maximum of four (4) menu boards per lane. 2. Each menu board or pre-order board shall not exceed sixty (60) square feet in area and ten (10) feet in height. Menu boards and pre-order boards may utilize electrically activated changeable copy message centers for one hundred (100) percent of the permitted menu board or pre-order board area and must follow all regulations of Section 10-6-5(B). 3. Any structural element of a drive through, including pavement, speaker boxes, or menu signs shall be located a minimum distance of five hundred (500) feet from the property line of any residentially zoned parcel. 4. Any speaker or intercom associated with a drive through shall not be audible beyond the boundaries of the property. 5. Stacking spaces and lanes for drive through stations shall not impede on- and off-street traffic movement, shall not cross off-street parking areas or drive aisles and shall not impede pedestrian access to a public building entrance. 6. Drive through lanes shall be separated from off-street parking areas. Individual lanes shall be striped, marked, or otherwise delineated, subject to City Engineer approval. 7. Drive through facilities shall be provided with a bypass lane with a minimum width of twelve (12) feet unless an alternative means of exit is approved by the City Engineer. 8. Stacking lanes shall have a minimum depth of twenty (20) feet per stacking space and the following minimum lane widths: a. One (1) lane: twelve (12) feet. b. Two (2) or more lanes: ten (10) feet per lane. c. Drive through facilities shall be required to provide a minimum number of stacking spaces as detailed in Table 10- 4-16 (D). United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 35 of 47 DRAFT FOR REVIEW E. Dwelling, Accessory. 1. One (1) accessory dwelling unit shall be permitted on a lot. The accessory dwelling shall only be allowed on a lot on which the sole principal use is a single-family dwelling. 2. Detached accessory dwelling units shall not exceed nine hundred (900) square feet or ten (10) percent of size of the lot, whichever is less. 3. Attached accessory dwelling units shall not exceed nine hundred (900) square feet or thirty (30) percent of the size of the principal building, whichever is less. 4. Detached and attached secondary dwelling units shall be located to the rear of the primary building. 5. Only one (1) entrance shall be located on the front façade of the primary building. Entrances to secondary dwelling units must be located on the side or rear façade. 6. Both the principal structure and the accessory dwelling unit shall be served by one (1) common driveway connecting the principal and accessory dwelling units to a public or private road. 7. Parking for the accessory dwelling unit shall be in addition to the parking space(s) required for the primary dwelling unit. The parking for the accessory dwelling unit shall not be located in the required front yard setback. A tandem parking space, where one (1) car is parked behind another within the driveway, with the spaces required for the primary building shall be prohibited. 7.8. The primary dwelling or accessory dwelling unit shall be the primary residence of the owner of the property. 8.9. The accessory dwelling shall use the same mailbox, water meter, and trash containers as the principal dwelling unit. The use of additional mailboxes, water meters, and trash containers by the accessory dwelling unit separate from the principal dwelling unit shall be prohibited. 9.10. Accessory dwelling units shall be similar in character to the primary building and to abutting properties including roof pitch, eaves, exterior building cladding materials, windows, trim, color, and landscaping. Use Minimum Stack Measure From Automated Teller Machine 3 per machine teller machine Bank Teller Lane 2 per lane teller or window Restaurant 6 per order box order box1 Carwash Stall, Automatic 5 per stall stall entrance Carwash Stall, Manual 3 per stall stall entrance Oil Change Shop 3 per service bay service bay entrance Pharmacy 4 per lane machine or window Other Table 10-4-16(D) Drive Throug h Stacking Requirements as determined by the Zoning Officer 1. Four (4) of the required stacking spaces are to be located between the order-box and pick-up window, including the stacking space at the order box. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 36 of 47 DRAFT FOR REVIEW Figure 4.13. Accessory Dwelling Unit Standards United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 37 of 47 DRAFT FOR REVIEW F. Recreational Vehicle, Trailer, and Boat Parking. 1. Permanently Affixing to Ground Prohibited. Recreational vehicles, trailers, and other recreational equipment shall not be permanently affixed to the ground as principal or accessory structures on a lot in any district. 2. Improved Hard Surface. Recreational vehicles, trailers, boats, and other recreational equipment shall be parked on a driveway or a parking pad as specified in Section 10-5-2(B)(4) if constructed in a front or side yard but may be parked on the grass if located in the rear yard as approved only by the City Engineer. 3. Number. A maximum of one (1) recreational vehicle, trailer, boat, or other recreational equipment shall be parked on a lot any given time, in addition to any automobiles permitted by the Zoning Ordinance. 4. Location. Recreational vehicles, trailers, boats, and other recreational equipment shall be located per the following: a. If located entirely within the required rear yard the recreational vehicle, trailer, boat, or other recreational equipment shall be located a minimum of five (5) feet from side and rear property lines, b. If located entirely within the buildable area of the lot the recreational vehicle, trailer, boat, or other recreational equipment shall not be located between the primary building and the front property line, or c. If located partially in the required rear yard and partially in the buildable area of the lot the recreational vehicle, trailer, boat, or other recreational equipment shall maintain the required side yard setback for the full length of the property and be a minimum of five (5) feet from the rear property line. 5. Screening. If a recreational vehicle, trailer, boat, or other recreational equipment is parked on a driveway located within the required side yard setback it shall be screened from the adjacent property with a six (6) foot high opaque fence. G. Home Occupations. The standards for home occupations are intended to ensure compatibility with other permitted uses and maintain the existing character of the surrounding area. Any gainful activity which is not a permitted home occupation as defined in this title shall be considered a business use and shall not be allowed under the provisions of this Section. Any such use existing on the effective date of this title shall be subject to provisions of Chapter 9 for the elimination of a nonconforming use. 1. Any customary home occupation shall be permitted provided that: a. It is conducted entirely within the dwelling by the residents of the dwelling and when such home occupation is clearly incidental and secondary to the use of the dwelling for residential purposes. b. It does not require internal or external alteration; c. It does not involve construction features or use of equipment not customary in a dwelling; d. The entrance to the space devoted to such occupation shall be from within the dwelling; e. Not more than twenty-five (25) percent of the floor area, including the lookout basement, of the dwelling shall be devoted to such home occupation. If more than one (1) home occupation is operated in a residence, the combined total square footage devoted to all such home occupations shall not exceed twenty-five (25) percent of the floor area of the dwelling; f. There is no display or activity that will indicate from the exterior of the dwelling that it is being used in part for any use other than a dwelling. g. No electrical or mechanical equipment is used, except such as is customarily used for purely domestic or household purposes; h. Off-street parking is provided in accordance with the provisions of Section 10-5-1(H), of this title; United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 38 of 47 DRAFT FOR REVIEW i. Limited amounts of goods, commodities or stock in trade shall be received, retained, used, or stored on, or physically transferred from the premises; j. Teaching of musical instruments and dancing shall be conducted only in a single-family detached dwellings; It does not interfere with the reasonable use and enjoyment of adjacent properties, such as, but not limited to, those home occupations that create any form of electromagnetic interference or cause fluctuation in line voltage outside of the dwelling in which the home occupation is conducted; k. It does not generate any solid waste or sewage discharge in a volume or type which is not normally associated with a residential use in the zoning district; and l. In-home daycare/childcare services shall meet the following provisions: (1) Any person operating an in-home daycare/childcare service shall obtain a license from the Illinois Department of Children and Family Services before commencing the operation of such service. (2) Any person operating an in-home daycare/childcare service shall obtain an operational permit from the Bristol Kendall Fire District. (3) In home daycare/childcare services are limited to no more than twelve (12) children under the age of twelve (12) at any one (1) time, unless approved through a special use permit pursuant to Section 10-8-5 of this title. 2. Any home occupation requiring a local, state, or federal license shall be obtained. 3. The following home occupations are prohibited: a. Selling or manufacturing of firearms; b. Automobile repair services; c. Jobbing, wholesale, or retail businesses, unless conducted entirely by mail, electronically, or telephone; d. Manufacturing business; e. Medical clinic or hospital; f. Animal hospital or kennel (animal grooming services are permitted); g. Restaurant; h. Mortuary and funeral parlors; and i. Commercial automobile repair; j. Any activity that produces noxious matter or employs or produces flammable matter. H. Outdoor Displays. In the business and manufacturing districts outdoor displays are permitted accessory uses provided that the following provisions are met. However, nothing in this section shall waive the prohibition of outdoor storage as defined and regulated in this title. 1. Accessory Use. Outdoor displays shall be permitted only as an accessory use on the same lot as a permitted or special use of the business or operation located there and shall not operate as a separate enterprise. 2. Nature of Merchandise. The goods, merchandise, or products offered for sale in an outdoor display area must be of such a nature that they are not typically located within a permanent building or structure, such as vehicles, trailers, farming equipment, landscape supplies, propane or other material contained in a pressurized tank, ice/vending machines, recycling containers and automated teller machines (ATM). Goods, merchandise or products that are United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 39 of 47 DRAFT FOR REVIEW typically located within a permanent building or structure, such as clothing and prepared food, shall not be offered for sale in a permanent outdoor display area. 3. Location. a. Setbacks. Outdoor display areas may be located in front of, on the side of, or behind the primary building, but shall not encroach upon the required minimum yard setbacks for the zoning district in which it is located. b. Parking. Outdoor display areas may be located within existing parking spaces but only if there is a sufficient number of other parking spaces available to meet the minimum parking requirements of the use(s) on the property, as provided in Section 10-5-1(H)(5) of this title. c. Pedestrian Walkways. Outdoor display areas may be located on a pedestrian walkway if an unobstructed portion of the walkway measuring not less than three (3) feet in width shall be continuously maintained for pedestrian access and no point of ingress or egress from any building or any individual unit within any building shall be blocked at any time. d. Right-of-Way. Unless otherwise provided by this title, outdoor display areas shall not be located on any public or private right-of-way. e. Lawn. Outdoor display areas may be located on concrete, asphalt, or brick paver areas and shall not be located on lawn areas or required landscape areas. f. Near Single-Family Residence District. No outdoor display areas shall be located within fifty (50) feet of any single-family residentially zoned district, exclusive of rights-of-way. 4. Size. Outdoor display areas shall be limited to thirty-five (35) percent of the gross floor area of the primary building or tenant space to which the outdoor display area is an accessory, with the exception of vehicle, trailer and farming equipment dealerships. 5. Visibility. Outdoor display areas shall comply with the Vision Clearance requirements of section 10-5-6 of this title. 6. Maintenance. All outdoor display areas must be maintained and displayed in a neat, orderly, and safe manner at all times. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 40 of 47 DRAFT FOR REVIEW Temporary Use Standards A. Accessory Structures, Temporary. 1. Temporary accessory structures shall be allowed for between thirty (30) days and six (6) months as approved through a temporary use permit as specified in Section 10-8-3(F). 2. If located entirely within the required yard the accessory building or structure shall be located a minimum of five (5) feet from side and rear property lines. 3. Temporary accessory structures may be attached to or located adjacent to the principal building. 4. If located entirely within the buildable area of the lot the temporary accessory structure shall not be located between the primary building and the front property line. 5. If located partially in the required rear yard and partially in the buildable area of the lot, the temporary accessory structure shall maintain the required side yard setback for the full length of the property and be a minimum of five (5) feet from the rear property line. 6. Time of Construction. No temporary accessory structure with a connected water supply shall be constructed on any zoning lot prior to the start of construction of the principal building to which it is accessory. B. Mobile Food Vendor Vehicles and Retail Vendor Vehicles. 1. Purpose. The purpose of this section is to encourage and regulate the operation of mobile food vendor and retail vendor vehicles subject to operational standards, on public and private property within the City. These operational standards and application procedures are intended to recognize the opportunity for unique outdoor portable fare and added convenience to persons living and working within Yorkville, while protecting the health, safety and welfare of the general public. 2. General Provisions. a. Mobile food vendor vehicles and mobile retail vendor vehicles shall obtain a certificate of registration from the office of the City Clerk in accordance with title 3, chapter 5 of the City of Yorkville Municipal Code. b. Mobile food vendor vehicles and mobile retail vendor vehicles must comply with all federal, state, county, and local business tax, sales tax, and other tax requirements. c. It shall be a violation to operate a mobile food vendor vehicle or mobile retail vendor vehicle at any location except in compliance with the requirements of this section. d. Mobile food vendor vehicles and mobile retail vendor vehicles are permitted in all zoning districts of the City, subject to the location and operational standards established in this title. e. Mobile food vendor vehicles and mobile retail vendor vehicles shall not: (1) obstruct or interfere with the free flow of pedestrian or vehicular traffic, including but not limited to, access to or from any business, public building, or dwelling; (2) conflict with the vision clearance requirements of section 10-5-6 of this title; or (3) prevent access of emergency vehicles. f. Drive-through vending is prohibited. No vendor shall make sales to any person in a vehicle. g. No amplified music or loudspeakers shall be permitted. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 41 of 47 DRAFT FOR REVIEW h. Any exterior lighting provided on the mobile food vendor vehicles or mobile retail vendor vehicles shall comply with the standards of Section 10-5-7. i. No sales or service of alcohol shall be allowed by mobile food vendor vehicles. j. Mobile food vendor vehicles and mobile retail vendor vehicles shall provide at least one (1) trash receptacle for use by patrons and in a convenient location that does not impede pedestrian or vehicular traffic. All litter or debris generated immediately within the vicinity of the mobile food vendor vehicle or mobile retail vendor vehicle shall be collected and removed by the mobile operator. 3. Location and Operational Standards. a. Mobile Food Vendor Vehicles and Mobile Retail Vendor Vehicles Operating within the Public Right-of- Way. (1) Mobile food vendor vehicles and mobile retail vendor vehicles shall be legally parked in full compliance with all State and local parking provisions which apply to the location at which it is parked, including any sign prohibiting the parking or standing of a vehicle or indicating a parking time limit. (2) Operation of mobile food vendor vehicles and mobile retail vendor vehicles within City parks shall be subject to rules and regulations established by the Park Board. (3) No unattended mobile food vendor vehicle or mobile retail vendor vehicle shall be parked or left overnight within a public right-of-way or on any other public property. (4) Mobile food vendor vehicles or mobile retail vendor vehicles shall not operate within the public right-of-way within five hundred (500) feet from any K-12 school building, as defined by the State of Illinois, between the hours of 7:00 a.m. and 4:00 p.m. on regular school days, unless as part of a permitted special event or rally. (5) Mobile food vendor vehicles or mobile retail vendor vehicles shall not be parked within twenty-five (25) feet from a street intersection with a crosswalk, traffic light, or stop sign, or within twenty-five (25) feet from a railroad crossing. (6) Mobile food vendor vehicles or mobile retail vendor vehicle operators shall be responsible for organizing customer queuing in a manner that maintains a clear path along the sidewalk that is at least four (4) feet wide and does not interfere with or obstruct the free passage of pedestrians. (7) All sales and service shall be limited solely to that side of the mobile food vendor vehicle or mobile retail vendor vehicle facing away from the public street. (8) Mobile food vendor vehicles and mobile retail vendor vehicles shall not encroach onto a public sidewalk with any part of the vehicle, or any other equipment or furniture related to the operation of its business, except for required refuse receptacles. (9) Mobile food vendor vehicles greater than thirty-five (35) feet in length, or that occupy more than two (2) on- street parking spaces, are not permitted to operate in the public right-of-way adjacent to residentially zoned properties. (10) Mobile food vendor vehicles or mobile retail vendor vehicles shall not block a lawfully placed monument sign of another business. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 42 of 47 DRAFT FOR REVIEW b. Mobile Food Vendor Vehicles and Retail Vendor Vehicles Operating on Private Property. (1) Mobile food vendor vehicles and retail vendor vehicles may be permitted to operate on private property as a temporary accessory use in all zoning districts. (2) Mobile food vendor vehicles and retail vendor vehicles shall not occupy more than eight (8)of the required parking spaces on an improved lot or exceed the maximum lot coverage for the district in which it is located on an unimproved lot. (3) The maximum number of mobile food vendor vehicles and retail vendor vehicles permitted on a site shall be determined as follows: (a) One (1) mobile food vendor vehicle or retail vendor vehicle may operate on the site for every five hundred twenty-five (525) square feet of paved area (at least thirty-five (35) feet by fifteen (15) feet in dimension); except that mobile food vendor vehicles or retail vendor vehicles greater than thirty-five (35) feet in length require a space at least seventy feet (70) by fifteen (15) feet. (b) Mobile food vendor vehicle and retail vendor vehicle operations shall occur upon a paved, level parking area or surface. (c) Mobile food vendor vehicles and retail vendor vehicles parked within required parking areas shall not impede pedestrian or vehicle ingress or egress through the remainder of the parking area or adjacent public right-of-way. (d) Mobile food vendor vehicles and retail vendor vehicles may be permitted to have canopies and outdoor seating areas, provided these additional outdoor accessories may not occupy more than two (2) parking spaces per mobile food vendor vehicle or retail vendor vehicle. c. Canteen Trucks Operating on Private Property. (1) Canteen trucks may operate on an unimproved lot or parcel, only if such lot or parcel or an adjoining lot or parcel is undergoing permitted construction activity. (2) Canteen trucks shall not block fire lanes, designated construction traffic lanes for ingress or egress, or access to or from the construction site. (3) No unattended canteen truck shall be parked overnight on any property. d. Private Vendor Service by Mobile Food Vendor Vehicles and Mobile Retail Vendor Vehicles. (1) Mobile food vendor vehicles and mobile retail vendor vehicles may provide private sales service within the public right-of-way and on private property in residential districts only. (2) Private vendor services by mobile food vendor vehicles and mobile retail vendor vehicles shall be limited to private guests of the event host only. No walk-up customers are permitted. (3) Payment shall occur directly between the event host and the mobile food vendor vehicle and retail vendor vehicle. No payment transactions shall occur for individual orders. (4) All operational standards for operating a mobile food vendor vehicle and mobile retail vendor vehicle as provided in this section shall apply. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 43 of 47 DRAFT FOR REVIEW C. Storage of Roadway Construction Materials. 1. A temporary use permit and building permit shall be required prior to the establishment of a storage area for roadway construction materials. In addition to all required permit application materials, the following shall be required: a. A site plan depicting the location of proposed construction material storage locations, site ingress and egress, stormwater runoff control measures, other stormwater management practices, and any other information requested by the Zoning Officer shall be required; and b. A traffic plan. 2. Roadway construction material storage areas shall be utilized between the hours of 7:00am and 10:00pm only. D. Portable Outdoor Storage Device. Portable outdoor storage devices are allowed in any district provided they are issued a temporary use permit and meet the following conditions: 1. Only one portable outdoor storage device may be located on a lot at a time. 2. No portion of any portable outdoor storage device may extend onto the public right-of-way, including but not limited to sidewalks, parkways, streets, or alleys unless otherwise approved through the temporary use permit. 3. The portable outdoor storage device shall not exceed eight (8) feet in width, twelve (12) feet in length and eight (8) feet in height, or seven-hundred sixty-eight (768) cubic feet. 4. The portable outdoor storage device must be located on an impervious surface. 5. Placement of a portable outdoor storage device shall be limited to thirty (30) days per residential lot, per calendar year. 6. Placement of a portable outdoor storage device shall be limited to sixty (60) days per business, manufacturing, institutional, open space, or agricultural lot, per calendar year. 7. Every portable outdoor storage device must be locked and secured when not being loaded or unloaded. 8. The temporary use permit shall be prominently displayed during the approval period. 9. The Planning and Zoning Commission may approve containers that exceed the allowable number, size, surface, or length of time. E. Temporary and Seasonal Uses. 1. Purpose. To further encourage the revitalization of the downtown and other areas within the City, these standards are intended to provide a temporary but unique environment for relaxation, social interaction, and food or beverage consumption within public rights-of-way and public sidewalks without impeding the free and safe flow of pedestrian or vehicular traffic. 2. General Provisions. a. Encroachment. A sidewalk cafe or parklet cafe shall not be considered an "encroachment" so long as all outdoor facilities related thereto are temporary in nature, are not permanently affixed so as to extend below or above the sidewalk or public right-of-way, involve no penetration of the sidewalk surface or public right-of-way, are not attached to any building and are readily removable without damage to the surface of the sidewalk or public right- of-way. b. Time Period. Sidewalk cafes and parklet cafes may be permitted from April 1st through October 31st. Time extensions may be granted for sidewalk cafe and parklet cafe operations per the discretion of the Zoning Administrator on a case-by-case basis. Parklet cafes not removed after October 31st and without an approved extension may be removed by the City at the owner's expense. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 44 of 47 DRAFT FOR REVIEW c. Permit. (1) Sidewalk cafes and parklet cafes shall require a permit pursuant to the standards established in 10-4-16(E) of this title. (2) Outdoor dining on a public sidewalk or within the right-of-way may occur only pursuant to the issuance of a permit. (3) A sidewalk cafe or parklet cafe permit is non-transferrable. d. Prohibited Locations. Outside dining will not be permitted on sidewalks or within the public right-of-way designated by the City Council as shared bicycle and pedestrian trails or paths. e. Seating. Seating in the sidewalk cafe or parklet cafe shall not be included to meet the required guest seating capacity for any license classification. f. Indemnification. The permittee shall defend, indemnify, and hold the City, and its employees harmless from and against any loss or damage arising from the use or existence of the improvements or encroachment authorized under the sidewalk cafe or parklet cafe permit. 3. Development and Design Standards. The following standards, criteria, conditions and restrictions shall apply to all sidewalk cafes and parklet cafes, provided, however, that the Zoning Administrator or designee may impose additional conditions and restrictions to protect and promote the public health, safety, or welfare to prevent a nuisance from developing or continuing, and to comply with all other City ordinances and applicable state and federal laws. a. Sidewalk Café. (1) Design Elements. (a) Elements of a typical sidewalk cafe may include, but are not limited to, the following: barriers, planters, tables, chairs, umbrellas, menu display, heat lamps and ingress/egress access point. (b) The design, material, and colors used for the furniture and fixtures within the sidewalk cafe shall complement the architectural style and colors of the building facade and public street furniture, if any, and withstand inclement weather. (2) Setbacks. (a) No element of the sidewalk cafe, as described above, may obstruct the pedestrian way in a manner which reduces the depth of the pedestrian way to less than five (5) feet. Light poles, tree wells, fire hydrants and other such items may fall within the pedestrian path allowed between the curb and the leading edge of the sidewalk cafe. (b) A sidewalk cafe shall not unreasonably obstruct the visibility of neighboring businesses. In such cases a sidewalk cafe operator may be required to adjust the layout of the outdoor dining area per the recommendation of the Zoning Administrator or designee. (c) Sidewalk cafes must be located a minimum distance of one hundred (100) feet from the nearest residential zoned district. (d) The width of the sidewalk cafe must not extend beyond the frontage of the business establishment unless written notarized consent of the adjacent business and property owner has been provided to the Zoning Administrator. (e) Sidewalk cafes located at a street corner must maintain a ten (10) foot setback from the corner of the building along both frontages. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 45 of 47 DRAFT FOR REVIEW (f) For sidewalk cafes located adjacent to a driveway or an alley, setback distances will be at the discretion of the Zoning Administrator in locations where unusual circumstances exist or where public safety would be jeopardized. (3) Barriers. (a) The perimeter of sidewalk cafes that extend more than three (3) feet into the public right-of-way shall be enclosed by barriers that are durable, removable, and maintained in good condition. (b) Sidewalk cafes that extend three (3) feet or less into the public right-of-way and do not serve alcohol are not required to be enclosed by a barrier. (c) Sidewalk cafes that serve alcohol must be surrounded by a barrier in all cases. Barrier access point must be controlled by the sidewalk cafe operator/business establishment. Business establishment owners should maintain compliance with Yorkville's Liquor Control Ordinance standards for serving alcohol outside of enclosed businesses. (d) Moveable barriers and all furniture shall be removed at the end of each business day unless otherwise approved by the Zoning Administrator or designee. Moveable barriers shall be capable of being removed through the use of recessed sleeves and posts, wheels that can be locked in place, and/or weighted bases. Barrier segment bases should be flat with tapered edges that are between one-fourth (0.25) inch and one-half (0.5) inch thick. (e) The maximum height of any barrier shall not exceed three (3) feet six (6) inches. The lowest point in the barrier should be no more than six (6) inches in height above the ground to comply with ADA detectable warning regulations. (f) Rigid fence sections may be placed end-to-end to create the appearance of a single fence. Sectional fencing shall be composed of metal or wood and shall be painted or finished in a complementary color to the building color or accent materials. Sectional fencing may be constructed from other materials such as but not limited to aircraft cable, fabric, steel or iron elements if approved by the Zoning Administrator or designee. (g) Planters. (i) Planters may also be used as a barrier or planter boxes as barrier components. (ii) Planters must be no more than three (3) feet in height and plant materials may be up to three (3) feet tall. (iii) Planters shall be kept in clean condition, contain living plants, and be removed at the end of each business day. (h) Access openings must be kept clear of all materials and should measure no less than forty-four (44) inches wide. (4) Awnings and Umbrellas. (a) The use of awnings over the outdoor dining area or removable table umbrellas may be permitted provided they do not interfere with street trees. (b) No portion of the awning shall be less than eight (8) feet above the sidewalk and no portion of the umbrella shall be less than seven (7) feet above the sidewalk. (c) Awnings may extend up to five (5) feet from the front of the building's facade or cover up to fifty (50) percent of the outdoor dining area, whichever is less. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 46 of 47 DRAFT FOR REVIEW (d) Awnings shall have no support posts located within the public right-of-way. (e) A separate building permit must be obtained prior to the installation of the awning. (f) Notwithstanding any provisions in this Code, signs and logos shall be permitted on umbrellas or awnings in outdoor dining areas. (5) Prohibited Items. (a) Permanently affixed furniture to the public sidewalk is prohibited. (b) Shelves, serving stations, flimsy plastic tables and chairs, unfinished lumber or splintering wooden materials, rusted metal, and loudspeakers, are prohibited. (c) Tying or otherwise securing sidewalk cafe elements to trees, lamp posts, street signs, streetlights, and/or hydrants is prohibited. (d) Chain link, rope rails, and chain are prohibited as barrier materials. (e) Rails, buckets, flag poles, and newspaper stands are prohibited. (f) No alterations or coverings should be made to the sidewalks or placed over the sidewalk cafe space. Platforms, artificial turf, paint, or carpet in sidewalk cafe areas is prohibited. (g) If wait service is not provided in the sidewalk cafe area, the business establishment is required to supply a waste receptacle. If wait service is provided, the business establishment is prohibited from placing a waste receptacle in the sidewalk cafe. b. Parklet Café. (1) The parklet cafe site shall be located on at least one (1) parking spot within the public way and appurtenances thereof shall be a minimum of two (2) feet from the nearest edge of sidewalk. Parklet cafes are restricted to City of Yorkville public streets and shall not be permitted on any state, county or township roadways. (2) Tables, chairs, umbrellas or other fixtures in the parklet cafe: (a) Shall not be placed within five (5) feet of fire hydrants, alleys or bike racks. (b) Shall not be placed within five (5) feet of a pedestrian crosswalk. (c) Shall not block designated ingress, egress, or fire exits from or to the business establishment or any other structures. (d) Shall not be physically attached, chained, or in any manner affixed to any structure, tree, signpost, or light pole. (e) May be removed by the City at owner's expense if not installed per approved plans or installed after permit expiration. (f) Shall be maintained in a clean, sanitary, and safe manner. (g) Shall consist of commercial-grade furniture. (h) Shall not be placed outside or hang over the designated parklet cafe area. United City of Yorkville Chapter 4. Use Standards Unified Development Ordinance Update Page 47 of 47 DRAFT FOR REVIEW (3) The parklet cafe shall be located in such a manner that a distance of not less than four (4) feet is maintained at all times as a clear and unobstructed pedestrian path. For the purpose of the minimum clear path, traffic signs, trees, light poles and all similar obstacles shall be considered obstructions. (4) The parklet cafe, along with the sidewalk and roadway immediately adjacent to it, shall be maintained in a neat and orderly manner at all times. Debris shall be removed as required during the day and again at the close of each business day. Maintenance details shall include access panels and how drainage will be provided along the existing drainage way. (5) Parklet cafe decking must be flush with the curb and may not have more than a one-half (0.5) inch gap from the curb. (6) The parklet cafe platform shall allow for access underneath the platform and curbside drainage may not be impeded. (7) All rails around the parklet cafe must be capable of withstanding a two hundred (200) pound horizontal force. (8) The parklet cafe shall be required to have reflective tape, soft hit posts, wheel stops and, depending on the proposed location, may be required by the Zoning Administrator or designee to have edging such as planters, railing or cables. (a) If cables are used, vertical spacing between cables may not exceed six (6) inches. (9) Umbrellas and other decorative material shall be made of treated wood, canvas, cloth, or similar material that is manufactured to be fire-resistant. No portion of an umbrella shall be less than six (6) feet eight (8) inches above the sidewalk. Umbrellas must be secured. (10) Temporary signage such as menu boards or easels may be permitted in parklet cafes. (11) No food preparation, food or beverage storage, refrigeration apparatus or equipment shall be allowed in the parklet cafe unless authorized by the Zoning Administrator or designee as part of a special event. (12) No amplified entertainment shall be allowed in the parklet cafe unless authorized by the Zoning Administrator or designee as part of a special event. (13) Parklet cafes shall meet the vision clearance requirements of Section 10-5-6 of this title. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 1 of 93 Chapter 3. District Standards Establishment of District ....................................................................................................................................................... 1 District Map and Boundaries ................................................................................................................................................ 2 Zoning of Streets, Alleys, Public Ways, Waterways, and Railroad Rights-of-Way ............................................................... 2 Zoning of Annexed Land ...................................................................................................................................................... 2 Purpose of Residential Districts ............................................................................................................................................ 3 Purpose of Business and Manufacturing Districts ................................................................................................................ 4 Purpose of Open Space and Institutional Districts ............................................................................................................... 5 Overlay Districts ................................................................................................................................................................... 5 Bulk and Dimensional Standards ......................................................................................................................................... 6 Calculating Bulk and Dimensional Standards ..................................................................................................................... 7 Permitted Yard Setback Obstructions .............................................................................................................................. 10 Permitted and Special Uses ............................................................................................................................................. 11 Downtown Overlay District ............................................................................................................................................... 17 Establishment of District A. For the purpose and provisions of this title, Yorkville is organized into thirteen (13) base districts and one (1) overlay district. B. Residential Districts. 1. R-1 Single-Family Suburban Residence District 2. R-2 Single-Family Traditional Residence District 3. R-2D Duplex, Two-Family Attached Residence District 4. R-3 Multi-Family Attached Residence District 5. R-4 General Multi-Family Residence District C. Business and Manufacturing Districts. 1. B-1 Local Business District 2. B-2 Mixed Use District 3. B-3 General Business District 4. M-1 Limited Manufacturing District 5. M-2 General Manufacturing District DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 2 of 93 D. Institutional and Open Space Districts. 1. PI Public Institutional District 2. A-1 Agricultural District 3. OS Open Space District E. Overlay Districts. 1. D-O Downtown Overlay District 2. PUD Planned Unit Development District Map and Boundaries A. Zoning Map. The boundaries of the zoning districts designated in Section 10-3-1 of this chapter are hereby established as shown on the latest edition of the map entitled “Zoning Map: The United City Of Yorkville”, which said map shall have the same force and effect as if the zoning map, together with all notations, references and other information shown on the zoning map, were fully set forth and described in this title. B. District Boundaries. When uncertainty exists with respect to the boundaries of the various districts shown on the zoning map, the following rules shall apply: 1. District boundary lines are either the centerlines of railroads, highways, streets, alleys or easements or the boundary lines of sections, quarter sections, divisions of sections, tracts or lots, or such lines extended or otherwise indicated. 2. In areas not subdivided into lots and blocks, wherever a district is indicated as a strip adjacent to and paralleling a street or highway, the depth of such strips shall be in accordance with the dimensions shown on the map measured at right angles from the centerline of the street or highway, and the length of frontage shall be in accordance with dimensions shown on the map from section, quarter sections or division lines, or centerlines of streets, highways or railroad rights of way unless otherwise indicated. 3. Where a lot held under single ownership and of record on the effective date hereof is divided by a district boundary line, the entire lot shall be construed to be within the less restricted district; provided, that this construction shall not apply if it increases the lot width of the lot by more than twenty-five (25) feet. Zoning of Streets, Alleys, Public Ways, Waterways, and Railroad Rights- of-Way All streets, alleys, public ways, waterways, and railroad rights-of-way, if not otherwise specifically designated, shall be deemed to be in the same zone as the property immediately abutting upon such alleys, streets, public ways, or waterways and railroad rights-of-way. Where the centerline of a street, alley, public way, waterway, or railroad right-of-way serves as a district boundary, the zoning of such areas, unless otherwise specifically designated, shall be deemed to be the same as that of the abutting property up to such centerline. Zoning of Annexed Land Any territory or land annexed to the city after the adoption of this title shall automatically, upon such annexation, be classified within the R-1 Single-Family Suburban Residential District and be subject to all conditions and regulations applicable to land in such district until such land is subsequently rezoned. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 3 of 93 Purpose of Residential Districts A. General Purpose of Residential Districts. Residential zoning districts are established, designed, and intended to provide a comfortable, healthy, safe, and pleasant environment in which to live and shall: 1. Provide appropriately located areas for residential development that are consistent with the Comprehensive Plan, as amended; and 2. Ensure adequate light, air, privacy, and open space for residents; and 3. Provide for a variety of neighborhoods with a range of housing types with varying characters and patterns of development; and 4. Protect neighborhoods from the harmful effects of excessive noise, traffic congestion, and other potential adverse impacts; and 5. Provide amenities while protecting residents from incompatible uses and activities. B. R-1 Single-Family Suburban Residence District. The R-1, single-family suburban residence zoning designation is intended to create a spacious suburban residential neighborhood. To protect the character of the district, permitted uses are limited to single-family detached housing yet accommodate other compatible and complementary cultural, religious, educational, and public uses. C. R-2 Single-Family Unit Traditional Residence District. The R-2, single-family traditional residence zoning designation is intended to accommodate smaller, more conventional suburban residential neighborhoods. The primary permitted uses are single-family detached housing in addition to compatible and complementary cultural, religious, educational, and public uses. D. R-2D Duplex, Two-Family Attached Residence District. The R-2D, duplex, two-family attached residence zoning designation is intended for moderate density duplex dwelling structures. This district is primarily located off of a major thoroughfare or as a transitional land use adjacent to single-family residences. Therefore, the R-2D, duplex district is intended to accommodate single-family attached dwelling structures of a size and character that are compatible with the surrounding single-family detached residential districts and adjacent to commercial, office and retail space. E. R-3 Multi-Family Attached Residence District. The R-3, multi-family attached residence zoning designation is intended for moderate density residential developments near commercial areas and transportation corridors, and to promote economically mixed housing developments and the provision of a range housing types including multi-family buildings such as duplexes or townhomes. F. R-4 General Multi-Family Residence District. The R-4, general multi-family residence zoning designation is intended for moderate to high density multi-family buildings and complexes. This district may accommodate other compatible and complementary cultural, religious, educational, and public uses. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 4 of 93 Purpose of Business and Manufacturing Districts A. General Purpose of Business and Manufacturing Districts. Business and Manufacturing Districts are established, designed, and intended to provide a comfortable, healthy, safe, and pleasant environment in which to work, shop, dine, recreate, and shall: 1. Accommodate retail, commercial, service, and mixed uses needed by Yorkville residents, businesses, visitors, and workers; and 2. Maintain and enhance the City’s economic base and provide employment opportunities, shopping, entertainment, restaurant, service and other nonresidential uses close to where people live and work; and 3. Create suitable environments for various types of business and manufacturing uses and protect them from the adverse effects of incompatible uses; and 4. Allow flexibility to encourage redevelopment and positive improvements to existing uses; and 5. Help ensure that the appearance and operational impacts of business and manufacturing developments do not adversely affect the character of the areas in which they are located. B. B-1 Local Business District. The B-1, local business district zoning designation is intended for the location of commercial and professional facilities that are especially useful in proximity to residential areas. The district is designed to provide convenient shopping and services that meet the needs and enhance the quality of life for surrounding residential neighborhoods. This district also encourages dwelling units located above the first floor of a permitted use to create mixed use buildings. C. B-2 Mixed-Use Business District. The B-2, mixed-use business zoning designation is intended to accommodate pedestrian oriented mixed-use corridors and districts with a range of business, service, office, and residential uses including the Downtown. D. B-3 General Business District. The B-3, general business district zoning designation is intended for the location of a broad range of commercial uses, including small-scale and large-scale businesses. These uses are usually oriented toward automobile access and visibility; therefore, they are typically set along major arterial roads. The businesses in this district are meant to serve regional as well as local customers. This district also encourages dwelling units located above the first floor of a permitted use to create mixed use buildings. E. M-1 Limited Manufacturing District. The M-1 limited manufacturing district zoning designation is intended to provide for the location of a broad range of warehousing, manufacturing, and industrial uses of minimal environmental impact. The intensity and impact of uses shall be controlled through the special use permitting process to ensure compatibility with adjacent land uses through the minimization of off-site impacts. Related uses such as indoor event or recreation conversions or employee supporting educational, service or limited commercial uses may also be appropriate. F. M-2 General Manufacturing District. The M-2 general manufacturing district zoning designation is intended to provide for the location of manufacturing, industrial, and related uses that have greater off-site impacts than those in the M-1 limited manufacturing district. The district is intended to ensure the compatibility of the manufacturing and industrial uses with surrounding residential and commercial uses and to minimize off-site impacts such as noise, traffic, and visual qualities. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 5 of 93 Purpose of Open Space and Institutional Districts A. A-1 Agricultural District. The A-1, Agricultural district zoning designation is intended to accommodate areas where the conditions are best suited for agricultural pursuits or where essential community facilities or utilities do not yet or are not reasonably expected to serve the property. B. OS Open Space District. The OS, open space district designation is intended to govern the use of city owned green space and park land in the city of Yorkville. This zoning district shall apply to all existing and newly annexed land currently used or intended for use as open space, recreational areas, and parks identified in Yorkville’s park and recreation master plan. These regulations are also intended to provide for the protection, conservation and utilization of high quality natural resources; preservation of wildlife habitats; creation of scenic vistas; provision of public gathering areas or facilities for safe and accessible outdoor space; connectivity between other green infrastructure via bike and hiking trails and paths; and to maintain or establish appropriate buffers between differing land use types or intensities. C. PI Public Institutional District. The PI, Public Institutional district zoning designation is intended to provide for the location of properties used or operated by a public entity or private institution. The purpose of the PI District is to recognize that public and institutional facilities provide necessary services to the community. Overlay Districts A. All provisions of this title, to the extent that they do not conflict with the standards delineated in this section, shall remain in full force and effect for all properties subject to the provisions of this section. B. The standards found in this section shall be used by property owners, developers, City staff members, the Planning and Zoning Commission and the City Council during the design and review of development and redevelopment proposals within the overlay districts. These standards and criteria complement and add to those contained within the City’s Comprehensive Plan, as amended, Yorkville Downtown Overlay District Form-Based Code, this title and other land use regulations. C. D-O Downtown Overlay District. The D-O, Downtown Overlay district designation is intended to guide the development of a mix of uses and a pedestrian oriented environment, to provide for a mix of housing types for people of all ages and lifestyles, and to achieve development that is appropriate in scale and intensity for the overlay district and adjacent neighborhoods. D. Planned Unit Development. The Planned Unit Development designation signifies that a Planned Unit Development has been approved as provided in Section 10-8-8. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 6 of 93 Bulk and Dimensional Standards A. Table 10-3-9(A) Bulk and Dimensional Standards establishes the requirements applicable to the development or use of a lot in a given district. Min. Front Min. Side* 5 Min. Rear 5 A-1 - - - - - 100' 1 50' -80' 3 30' R-1 18,000 sq. ft. - - 100' 50% 40' 15' (40') 50' 30' 30' R-2 12,000 sq. ft. - -80'45% 30' 10' (30') 40' 30' 30' R-2D 15,000 sq. ft. 9,000 sq.ft. -100'50% 30' 10' (30') 30' 30' 30' R-3 9,000 sq. ft. 2 7,000 sq.ft. 5 dwelling units/acre 2 70' (90' for attached units) 70% 30' 10' (20') 30' 80' 30' R-4 15,000 sq. ft. 2 5,000 sq.ft. 8 dwelling units/acre 70' (90' for attached units) 70% 30' 12' or 60% of building height (20') 40' 80' 40' B-1 8,000 sq. ft. - - - 80% 30' 20' 20' 80' - B-2 - - - - 85% 0' - 20' 80' - B-3 10,000 sq. ft. - - - 80% 50'20' (30')4 20' 80' - M-1 - - - - 85% 25' Min. 10% of lot and max. 20' --- M-2 - - - - 85% 25' Min. 10% of lot and max. 20' --- PI - - - - 85% 25' 20' (25') 20' 80' - OS - - - - - 30' 10' 20' 80' - Maximum Density (For Multi- Unit Uses) * Dimensions within ( ) = requirement for side yards adjoining a street. Notes: 5. The minimum setback required may be less than the width of the transition yard required by use as specified in Section 10-5-3(F)(3), in which instance, the more stringent width required by the transition yard shall apply. Table 10-3-9(A) Bulk and Dimensional Standards 1. 200 feet along Illinois Routes 34, 47, 71 and 126. 3. 100 foot structure height shall be allowed for silos on sites with agricultural uses. 2. Nonresidential principal uses shall have a minimum lot size of 15,000 square feet and 100 foot width. A one-story structure shall have a minimum of 1,200 square feet and a two-story structure shall have a minimum of 1,400 square feet of livable space. 4. Parking lots in the B-3 district located adjacent to an arterial roadway, as defined in the city's comprehensive plan, must maintain a minimum setback of 20 feet from the property line and 10 feet from nonarterial roadways. Setbacks Max. Building Height Dwelling Unit Max. Height Max. Lot CoverageZone Min. Lot Size Min. Lot Width Min. Lot Size per DU (For Single-Unit Attached Uses) DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 7 of 93 B. Minimum building separations in the R-3 District shall be as detailed in Table 10-3-9(B) below. Calculating Bulk and Dimensional Standards A. Lot Width. Minimum lot width shall be measured at the required front yard setback line. Figure 3.1. Lot Width Figure 3.2. Lot Width For Lots Abutting a Cul-De-Sac Separation Type Requirement Side to side 20 feet Side to rear 40 feet Rear to rear 60 feet Front to side 50 feet Front to front 50 feet Rear to front 100 feet Table 10-3-9(B) Building Separation Requirements in R-3 DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 8 of 93 B. Setbacks. A required setback shall be measured by the shortest distance between the applicable lot line and nearest point of the principal use or building or any required yards or fences, except any building features specified in section 10-3-11, which shall not be subject to required setbacks. Figure 3.3. Setbacks C. Height. Building and dwelling unit height shall be the vertical distance measured from the sidewalk level or its equivalent established grade opposite the middle of the front of the building to the: 1. Flat Roof: highest point of the roof, 2. Mansard Roof: deck line of roof, or 3. Gable, Hip, or Gambrel Roof: lowest point at which the rafters meet the top of the exterior wall. Figure 3.4. Height DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 9 of 93 D. Lot Coverage. Lot coverage shall be that portion of the lot occupied by the principal building or buildings, accessory buildings, and all other impervious areas such as driveways, roads, sidewalks, parking lots and structures, and any area of concrete asphalt. Figure 3.5. Lot Coverage DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 10 of 93 Permitted Yard Setback Obstructions Every part of a required yard setback shall be open and unobstructed from finished grade upward, except as specified in Table 10-3-11 below or as allowed for accessory buildings and structures as detailed in Section 10-4-15(A). All Front Side Rear Regulation Accessory Structures P P P P Shall maintain a minimum distance of 5 feet from Arbors and trellises P P P P - Awnings and canopies P P P P Must adjoin a principal structure and may project 3 feet into required yard. Balconies and breezeways - - - P May proejct 3 feet into the required yard. Chimneys PPPPMay project 18 inches into the required yard. Enclosed, attached or detached off-street parking ---P - Flagpoles P P P P - Landscaping P P P P Landscaping obstructions within dedicated stormwater overflow routes may be limited or restricted, per the approval of the City Engineer. One-story bay windows P P P P May project 3 feet or less into the required yard. Open porches P - - -May project 5 feet into the yard. Open terraces and decks P P P P Shall not project over 4 feet above the average level of the adjoining ground but not including a permanently roofed over terrace or porch. Ornamental light standards - P P - - Overhanging eaves and gutters - P P P May project 3 feet or less into the yard. May project into a required side yard for a distance not exceeding 40 percent of the required yard width. Steps PPPP Steps 4 feet or less above grade which are necessary for access to zoning lot from a street or alley. Air conditioning units - - P P May project for a distance not exceeding 10 percent of the required yard width, but in no case exceeding 12 inches. Recreational equipment - - - P - Temporary accessory structures P P P P - Permanent Structures Table 10-3-11 Permitted Yard Setback Obstructions Temporary Structures Permitted Obstruction Required Yards DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 11 of 93 Permitted and Special Uses A. The following key shall be used in the interpretation of Table 10-3-12(B) Permitted and Special Uses below. 1. Permitted Uses. Uses which are marked as “P” in the tables shall be allowed subject to all applicable regulations of this title. 2. Special Uses. Uses which are marked as “S” in the tables shall be allowed upon the approval of a special use permit, as detailed in Section 10-8-5 of this title. 3. Temporary Uses. Uses which are marked as “T” in the tables shall be allowed upon the approval of a temporary use permit, as detailed in Section 10-8-3(F) of this title. 4. Prohibited Uses. Uses which are marked as “-“ shall be prohibited in the respective district unless it is otherwise expressly allowed by other regulations of this title. 5. Uses Not Listed. If a proposed use is not listed in the tables, the Zoning Administrator shall determine if the use is substantially similar to a use listed in the tables. If it is, the use shall be treated in the same manner as the substantially similar use. If not, the use shall be regarded as prohibited. 6. Additional Regulation. If a use has use specific standards, they are referenced in this column. Use specific standards shall apply to permitted and special uses. B. Table 10-3-12(B) Permitted and Special Uses establishes the allowed uses in the City’s zoning districts. Table 10-3-12(B) Permitted and Special Uses Use Category Additional Regulation Zoning Districts Ag Open Space Residential Business Mfg. Inst. A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Agricultural Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Agricultural uses P S - - - - - - - - - - P Apiaries 10-4-1(A) P P - - - - - - - - - - P Commercial feeding of fish, poultry, livestock S - - - - - - - - - - - - Cultivation of nonfood crops and seeds used of cellulosic biofuels production P - - - - - - - - - - - - Farming /Cultivation P T - - - - - - - - - - - Forestation P - - - - - - - - - - - - Grain elevators and storage P - - - - - - - - - - - - Nursery/greenhouses S - - - - - - - - P P P P Recreational camp – private S S - - - - - - - - - - - Riding academies with stables S - - - - - - - - - - - - Roadside stand P - - - - - - - - - - - - Stables or paddocks P - - - - - - - - - - - - Residential Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Dwelling, duplex 10-4-2(A) - - - - P P P - - - - - - Dwelling, multi-family 10-4-2(B) - - - - - P P P S S - - - Dwelling, single-family P - P P P P P - - - - - - DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 12 of 93 Table 10-3-12(B) Permitted and Special Uses Use Category Additional Regulation Zoning Districts Ag Open Space Residential Business Mfg. Inst. A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Dwelling, townhouse 10-4-2(C) - - - - - P P - - - - - - Mobile home park 10-4-2(D) - - - - - S S - - - - - - Senior housing, dependent S - S S S S S P P - - - P Senior housing, independent S - P P P P P P P - - - P Lodging Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Bed and breakfast inn S - S - - - - S P P - - - Hotel/Motel - - - - - - - - P P - - - Short-term rental 10-4-3(A) - - P P P P P - - - - - - Commercial Retail Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Adult uses 10-4-4(A) - - - - - - - - - - S S S Building material sales - - - - - - - - P P P P - Liquor store - - - - - - - P P P - - - Pawnbrokers/pawnshops - - - - - - - P P P S - - Retail store, general - less than one (1) acre - - - - - - - P P P S - - Retail store, general greater than one (1) acre - - - - - - - - - P - - - Commercial Service Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Adult daycare facility - - S S S S - P P P S S S Animal hospital S - - - - - - - - P S - - Art galleries/art studio - - - - - - - - P P P - P Auction house P - - - - - - - - - - - - Bank - - - - - - - P P P - - S Campground S S - - - - - - S S - - - Commercial laboratory - - - - - - - P P P P - - Commercial/trade school - - - - - - - P P P S - - Daycare facility - - S S S S - P P P S S S Dry Cleaning Establishment - - - - - - - P P P - - - Entertainment production studios - - - - - - - P P P P - - Financial institutions and services - - - - - - - P P P - - - Funeral home/mortuary/crematori um - - - - - - - P P P - - - Health and fitness club/center - - - - - - - - P P P - - Indoor shooting gallery/range 10-4-5(A) - - - - - - - S S S S S - Kennel, commercial or private dog kennels S - - - - - - - - P S - - Massage establishment 3-9 - - - - - - - S S S - - - Casino and Off track betting (OTB) - - - - - - - - S S - - - DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 13 of 93 Table 10-3-12(B) Permitted and Special Uses Use Category Additional Regulation Zoning Districts Ag Open Space Residential Business Mfg. Inst. A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI establishments Professional care services - - - - - - - P P P - - - Professional services/offices - - - - - - - P P P - - P Storage, single-building climate controlled - - - - - - - - - P P P - Storage, outdoor self- storage 10-4-5(B) - - - - - - - - - - S S - Tattoo and body piercing establishment 3-10 - - - - - - - P P P P P - Veterinary clinic - - - - - - - - P P S S - Commercial Entertainment Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Amusement park S S - - - - - - - S S S S Commercial entertainment, indoor - - - - - - - T P P S S P Commercial entertainment, outdoor 10-4-6(A) - - - - - - - S S S S S P Community / Recreation center - - - S S S S P P P S S P Golf course, miniature S - - - - - - - - P - - - Golf course 10-4-6(B) S - P P P P P - - - - - - Golf driving range S - - - - - - - P P S - - Indoor Event/Recreation Conversion - - - - - - - - - P P P P Outdoor music venues - - - - - - - S S S S - - Skating rink - - - - - - - - P P S S - Stadium - - - - - - - - - S S - P Swimming pool - indoor - P - - - - - P P P S - P Theater, live performance - - - - - - - P P P - - - Theater, motion picture - - - - - - - P P P - - - Eating and Drinking Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Brewery/Winery/Distillery tasting room - - - - - - - P P P P P - Brewpub 10-4-7(A) - - - - - - - P P P P P - Microbrewery 10-4-7(B)(1) - - - - - - - P P P P P - Microdistillery/Microwiner y 10-4-7(B)(2) - - - - - - - P P P P P - Prepared Food Service Establishment - - - - - - - P P P - - - Restaurant - - - - - - - P P P - - - Tavern - nightclub or lounge - - - - - - - P P P - - - Medical Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Hospital S - S S S S S P P P - - P Medical clinic / office - - - - - - - P P P - - - DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 14 of 93 Table 10-3-12(B) Permitted and Special Uses Use Category Additional Regulation Zoning Districts Ag Open Space Residential Business Mfg. Inst. A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Treatment center - - - - - - - P P P - - - Vehicle Related Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Automobile parts/accessories sales - - - - - - - - P P - - - Automobile rental 10-4-9(A) - - - - - - - - P P - - - Automobile repair - - - - - - - - - P P P - Automobile sales and service, enclosed 10-4-9(A) - - - - - - - - - P P P - Automobile sales and service, open sales lot 10-4-9(A) - - - - - - - - - S S S - Boat sales and rental 10-4-9(A) - S - - - - - P P P P - P Boat storage 10-4-9(B) - S - - - - - S S S P P P Car wash - - - - - - - - - P P P - Gasoline service station - - - - - - - - S S S S - Heavy machinery and equipment rental - - - - - - - - S P P P - Recreational vehicle sales and service 10-4-9(A) - - - - - - - - - P P P - Semi-truck repair - - - - - - - - - S P P - Truck and trailer sales/rental 10-4-9(A) - - - - - - - - - S P P - Truck, truck-tractor, truck trailer, car trailer or bus storage yard - not include motor freight terminal - - - - - - - - - S P P - Energy Industrial Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Battery Uses - - - - - - - - - - P P - Data Center - - - - - - - - - - P P - Refrigerated Warehouse (Cold Storage) - - - - - - - - - - P P - Industrial Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Aggregate materials extraction, processing and site reclamation (stone and gravel quarries) - - - - - - - - - - - S - Artisan manufacturing 10-4-11(A) - - - - - - - P P P S - - Assembly, production, manufacturing, testing, repairing, or processing, light 10-4-11(B) - - - - - - - - - S P - - Assembly, production, manufacturing, testing, repairing, or processing, heavy 10-4-11(B) - - - - - - - - - - P P - Bakery (wholesale) - - - - - - - S S S P P - Blacksmith or welding shop S - - - - - - - - P P P - Brewery/winery/distillery - - - - - - - S S P P P - Contractor facilities with outdoor storage - - - - - - - - - S P P - DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 15 of 93 Table 10-3-12(B) Permitted and Special Uses Use Category Additional Regulation Zoning Districts Ag Open Space Residential Business Mfg. Inst. A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Dry cleaning plant - - - - - - - - - - S S - Manufacturer / sales of firearms and ammunition - - - - - - - - - - P P - Newspaper publishing - - - - - - - - P P P P P Research laboratories - - - - - - - - - - P P - Salvage Yards - - - - - - - - - - - S - Wholesaling and warehousing - local cartage express facilities - including motor freight terminal - - - - - - - - - - P P - Transportation Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Airport S - - - - - - - - - S S S Bus or truck garage - - - - - - - - - - P P - Bus or truck storage yard - - - - - - - - - - P P - Motor freight terminals - - - - - - - - - - S S S Railroad passenger station S - S S S S S S S S S S S Railroad repair shops, maintenance buildings and switching yards S - S S S S S S S S S S S Alternative Energy Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Solar farm 10-4-13(B) S S - - - - - - - - S S S Building mounted solar energy systems 10-4-13(C) P - P P P P P P P P P P P Freestanding solar energy systems - accessory use 10-4-13(D) P P P P P P P P P P P P P Freestanding solar energy systems - principal use 10-4-13(E) S S S S S S S S S S S S S Wind farm 10-4-13(F) S - - - - - - - - - S S S Building mounted wind energy system 10-4-13(G) P P P P P P P P P P P P P Freestanding wind energy system - accessory use 10-4-13(H) P P P P P P P P P P P P P Freestanding wind energy system - principal use 10-4-13(I) S S S S - - - - - - S S S Medical and Adult Use Cannabis Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Cannabis Craft Grower 10-4-14(B) S - - - - - - - - - S S - Cannabis Cultivation Center 10-4-14(C) S - - - - - - - - - S S - Cannabis Dispensing Organization 10-4-14(D) - - - - - - - - - S S S - Cannabis Infuser Organization 10-4-14(E) - - - - - - - - - S S S - Cannabis Processing Organization 10-4-14(F) - - - - - - - - - - S S - DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 16 of 93 Table 10-3-12(B) Permitted and Special Uses Use Category Additional Regulation Zoning Districts Ag Open Space Residential Business Mfg. Inst. A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Cannabis Transporting Organization 10-4-14(G) - - - - - - - - - - S S - Institutional, Public, and Utility Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Antennae and Antennae Structures (other) P P P P P P P P P P P P P Antennae and Antennae Structures (For Radio or Television Transmission) S S S S S S S S S S S S S Cemetery S S S S S S S - - - - - P College, university or junior college S - S S S S S P P P - - P Communications use S - - - - - - - - - - - P Electric substation S S S S S S S P P P P P P Filtration plant S - S S S S S - - - P P P Fire station P - P P P P P P P P P P P Library - - P P P P P P P P - - P Parks P P P P P P P P P P P P P Place of worship/assembly S - S S S S S P P P S S P Playground - P P P P P P P P P - - P Police station P - P P P P P P P P P P P Post office - - - - - - - P P P - - P Preschool - - P P P P P - - - - - P Public utility - electric substations and distribution centers, gas regulation centers and underground gas holder stations S S - - - - - - - - P P P Public utility facilities (other) S - P P P P P - - - P P P Radio and television towers - commercial 10-4-15(A) P - - - - - - P P P P P S Sanitary landfill S - - - - - - - - - S S S School, public or private - - P P P P P - - - S S P Sewage treatment plant - - S S S S S - - - P P P Solid waste disposal site - - - - - - - S S S P P P Towers P - - - - - - P P P P P - Utility company maintenance yard - - - - - - - - - - P P P Utility service yard or garage - - - - - - - - - - P P P Accessory Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Accessory Building 10-4-16(A) P P P P P P P P P P P P P Accessory Commercial Unit 10-4-16(B) S - S S S S - - - - - - - Accessory Structures, Permanent 10-4-16(A) P P P P P P P P P P P P P DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 17 of 93 Table 10-3-12(B) Permitted and Special Uses Use Category Additional Regulation Zoning Districts Ag Open Space Residential Business Mfg. Inst. A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Antennae and Antennae Structures (other) 10-4-15(A) P P P P P P P P P P P P P Antennae and Antennae Structures (For Radio or Television Transmission) 10-4-15(A) P P P P P P P P P P P P P Community Garden P P P P P P P P P P P P P Daycare Facility, Part- Day - - P P P P - P P P P P P Domesticated Hens 8-19 - - P P - - - - - - - - - Drive Throughs 10-4-16(D) - - - - - - - P P P - - - Dwelling, Accessory, Attached/Internal 10-4-16(E) P - P P P P - - - - - - - Dwelling, Accessory, Detached 10-4-16(E) S - S S S S - - - - - - - Recreational vehicle, trailer, and boat parking 10-4-16(F) P P P P P P - - - - - - - Home occupations 10-4-16(G) P - P P P P P - P - - - - Outdoor displays 10-4-16(H) P P - - - - - P P P P P - Towers 10-4-15(A) P - P P - - - P P P P P - Vehicle Charging Stations P P P P P P P P P P P P P Temporary Uses A-1 OS R-1 R-2 R-2D R-3 R-4 B-1 B-2 B-3 M-1 M-2 PI Accessory Structures, Temporary 10-4-17(A) T T T T T T T T T T T T T Mobile food vendor vehicles and retail vendor vehicles 10-4-17(B) T T T T T T T T T T T T T Storage of roadway construction materials and equipment 10-4-17(C) T T T T T T T T T T T T T Portable Outdoor Storage Device 10-4-17(D) T T T T T T T T T T T T T Temporary and seasonal uses 10-4-17(E) - - - - - - - T T T - - - Tents T T T T T T T T T T T T T Downtown Overlay District A. Introduction. 1. Title. This Section shall be known, cited, and referred to as the United City of Yorkville Downtown Overlay District Code. Any reference to this chapter following its effective date shall mean this entire chapter as it may hereafter be amended. 2. Intent. It is the intent of this chapter to provide development standards to the United City of Yorkville for downtown and adjacent redevelopment areas that promote public health, safety, and general welfare of the community, including, but not limited to the specific purposes set forth below. Formatted: Font color: Red Formatted Table Formatted: Font color: Red DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 18 of 93 a. To guide the development of a mix of uses and a pedestrian-oriented environment as established in the United City of Yorkville 2016 Comprehensive Plan, adopted September 2016, and the 2019 Yorkville Downtown Overlay District Streetscape Master Plan. b. To provide for a mix of housing types within the downtown overlay district and adjacent areas for people of all ages and lifestyles. c. To achieve development that is appropriate in scale and intensity for the downtown overlay district and adjacent neighborhoods. 3. Overview of the code. a. Districts. These regulations are organized within street types for adoption into the City's existing code. These zoning districts shall be mapped on the City's zoning map; however, the primary streets designation shall be referenced from Figure 10-21-2G (4). The following districts are established for mixed use, commercial, and residential development within downtown and adjacent redevelopment areas. Figure 10-21-1B (1) illustrates the locations for the districts. (1) Bridge Street District (2) S2: Hydraulic Street District (3) S3: Van Emmon Street District (4) S4: "B" Street District (5) S5: "B" Street-Residential District b. Building Types. Six (6) building types are defined for use in the street districts. A mix of building types are typically permitted per district. These building types outline the desired building forms for the new construction and renovation of structures and contain regulations that determine physical building elements such as build-to-zones, transparency levels, entrance location, and parking location. Refer to Figure 10-21-4A (1) for a typical building type page layout. c. Site Development Standards. The site development standards provide references to other City ordinances or parts of the zoning ordinance and may include additional information or revision to those ordinances applicable only to the street districts. These include signage, parking, and landscape. 4. Applicability. These regulations apply to the downtown and adjacent redevelopment areas within the City as mapped on the City's zoning map. Refer to Figure 10-21-1B (1) for affected parcels. 5. Conflicting Provisions. In any instance in which the provisions of this section overlap or conflict with other areas of the UDO, the requirements of this section shall govern. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 19 of 93 6. How to use the code. Refer to Figure 10-21-1D (1) for a step by step illustration about applying the code to a parcel. Throughout this section, call out boxes titled "How to Use the Code" appear with code application instructions. 7. Development approval process. a. Site plan review. An approved site plan is required for the development or redevelopment of all parcels in any district (refer to 10-4 of the zoning ordinance) with the following revisions: (1) The Zoning Administrator may approve a major site plan if the site plan complies with all requirements of the City's zoning ordinance. If the Zoning Administrator denies approval of a major site plan, including the provision of written comments as to the reason for such denial, the denial may be appealed by the applicant to the Planning and Zoning Commission for review. The Planning and Zoning Commission shall then recommend approval to City Council the major site plan, recommend approval to City Council of the major site plan with conditions, or recommend denial of the site plan to City Council. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 20 of 93 b. Deviations. The applicant shall submit requested deviations to the Zoning Administrator with the site plan application. The Zoning Administrator may approve deviations to a site plan for the following: (1) Minor deviations. The Zoning Administrator may approve minor deviations to any dimension or percentage as follows: (a) The location of the building within up to one (1) foot from any minimum yard requirement or build-to zone width/location. (b) Up to five percent (5%) increase in total impervious coverage, not to exceed the total amount of permitted impervious plus semi-pervious coverage. (c) Up to five percent (5%) decrease in front property line coverage. (d) Additional height of any story up to two (2) feet, as long as the overall building height does not exceed the allowable height of all floors at their maximum permitted height. (2) Design deviations. The Zoning Administrator shall review and make a recommendation for the following deviations: (a) Alternative building materials. The Zoning Administrator may approve alternative building materials from the requirements of section 10-21-5, with the exception of the prohibited materials. For approval, the applicant shall submit samples and local examples of the material a minimum of four (4) weeks prior to the review, to allow site visits to the location. (b) Facade variety alternative. The Zoning Administrator may approve a reprieve from the facade variety requirements in section 10-21-4. The applicant shall submit fully rendered elevations and three (3) dimensional drawings of all street facades with materials samples for all surfaces to prove a higher quality building design with variation and relief from monotony. (3) Existing building deviations. The Planning and Zoning Commission shall review and make a recommendation to City Council for the following deviations, when applied to the renovation of an existing building(s): (a) For renovation of existing buildings, the maximum front property line coverage may be waived with an existing coverage of sixty percent (60%); however, any expansion on the ground story shall contribute to the extension of the front property line coverage. (b) For renovation of existing buildings, the location of the building within up to five (5) feet from any minimum yard requirement or build-to zone width/location. (c) For renovation of existing buildings, the minimum height of the ground story and upper story may be increased or decreased by up to two (2) feet for existing stories. (d) For renovation of existing buildings, other required dimensions may be modified up to five (5) feet or ten percent (10%), whichever is less, unless otherwise modified by this section. (4) Nonconforming structures. (a) Nonconforming uses. Refer to chapter 10-15 of this title for nonconforming uses requirements with the following exception and addition. (b) Nonconforming structures. The following regulations allow for the continuation of occupation of a structure that was legally constructed prior to the adoption or amendment to this chapter, but that could not occur under the provisions of this chapter. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 21 of 93 (i) All building type standards apply to all new construction and renovation of existing structures, where the renovation includes an addition of more than sixty percent (60%) in gross building square footage. (ii) When the existing front or corner facade is located within the build-to zone and a renovation of the front facade occurs with or without any added building square footage, the street facade requirements and entrance type requirements of any permitted building type shall be met when the renovation includes any of the following: 1. Installation of additional doors or a change in location of a door; 2. Expansion or change in location of thirty percent (30%) of windows on any street façade; or 3. Replacement of thirty percent (30%) or more of facade materials on any street facade with a different facade material. (iii) When the existing building front or corner facade is located within the build-to zone and a renovation of the shape or style of the roof occurs with or without added building square footage, the roof type requirements of any permitted building type shall be met. (iv) Under all circumstances, no portion of the building type standards must be met in the case of normal repairs required for safety and continued use of the structure, such as replacement of window or door glass. (5) Definitions. For the purposes of this chapter, the following terms shall have the following meanings: (a) Applicant. The owner of a subject property or the authorized representative of the owner on which a land development application is being made. (b) Block. Refer to section 10-2-3 for definition. (c) Block depth. A block measurement that is the horizontal distance between the front lot line on a block face and the front lot line of the parallel or approximately parallel block face. (d) Block ends. The lots located on the end of a block; these Lots are often larger than the lots in the interior of the block or those at the opposite end of the block and can be located on a more intense street type. They are typically more suitable for more intensive development, such as multiple family or mixed use development. (e) Block face. The aggregate of all the building facades on one (1) side of a block. (f) Block length. A block measurement that is the horizontal distance along the front lot lines of the lots comprising the block. (g) Building type. The facade of a structure defined by the combination of configuration, form, and function as it relates to the adjacent street. Refer to 10-21-4.B building type standards for more information and the list of permitted building types. (h) Build-to zone. An area in which the front or corner side facade of a building shall be placed; it may or may not be located directly adjacent to a lot line. The zone dictates the minimum and maximum distance a structure may be placed from a lot line. Refer to Figure 10-21-1H (3). (i) Courtyard. An outdoor area enclosed by a building on at least three (3) sides and is open to the sky. (j) Coverage, building. The percentage of a lot developed with a principal or accessory structure. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 22 of 93 (k) Coverage, impervious site. The percentage of a lot developed with principal or accessory structures and impervious surfaces, such as driveways, sidewalks, and patios. Refer to "lot coverage" in section 10-2. (l) Eave. The edge of a pitched roof, typically overhangs beyond the side of a building. (m) Entrance type. The permitted treatment types of the ground floor facade of a building type. Refer to section 10-21-41 for more information and a list of permitted entrance types. (n) Expression line. An architectural feature consisting of a decorative, three (3) dimensional, linear element, horizontal or vertical, protruding or indented at least two (2) inches from the exterior facade of a building typically utilized to delineate the top or bottom of floors or stories of a building. (o) Facade. The exterior face of a building, including but not limited to the wall, windows, windowsills, doorways, and design elements such as expression lines. The front facade is any building face adjacent to the front lot line. (p) Frontage district. A type of zoning district specific to this article, where the location, height and bulk of structures is defined by building types. Refer to section 10-21-4. (q) Landscape area. Area on a Lot not dedicated to a structure, parking or loading facility, frontage buffer, side and rear buffer, or interior parking lot landscaping. Landscape areas may include landscape, sidewalks, patios, or other pedestrian amenities. (r) Lot, flag. Refer to section 10-2-3 for definition. Refer to Figure 10-21-1H (2). (s) Lot, interior. For the purposes of this chapter, a parcel of land abutting a vehicular right-of-way, excluding an alley, along one (1) lot line; surrounded by lots along the remaining lot lines. (t) Lot, through. Refer to section 10-2-3 for definition. Refer to Figure 10-21-1H (2). (u) Lot area. Refer to section 10-2-3 for definition; it is typically denoted in square feet or acres. (v) Lot depth. For the purposes of this chapter, the smallest horizontal distance between the front and rear lot lines measured approximately parallel to the corner and/or side lot line. Refer to Figure 10-21-1H (2). (w) Lot frontage. Refer to section 10-2-3 for definition. (x) Lot line, corner. for the purposes of this chapter, a boundary of a lot that is approximately perpendicular to the front lot line and is directly adjacent to a public right-of-way, other than an alley or railroad. Refer to Figure 10-21-1H (2). (y) Lot line, front. For the purposes of this chapter, the boundary abutting a right-of-way, other than an alley, from which the required setback or build-to zone is measured, with the following exceptions: (i) Corner and through lots that abut a primary street (refer to Figure 10-21-2G (4)) shall have the front lot line on that primary street. (ii) Corner and through lots that abut two (2) primary streets or do not abut a primary street shall utilize the orientation of the two (2) directly adjacent lots, or shall have the front lot line determined by the Zoning Administrator. (z) Lot line, rear. Refer to section 10-2-3 for definition. Refer to Figure 10-21-1H (2). (aa) Occupied space. Interior building space regularly occupied by the building users. It does not include storage areas, utility space, or parking. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 23 of 93 (bb) Open space. Refer to section 10-2-3 (Public open space and usable open space) for definitions. Open space may also be utilized to host temporary private or community events, such as a farmer's market or art fair. (cc) Pedestrianway. A pathway designed for use by pedestrians; it can be located mid-block allowing pedestrian movement from one street to another without traveling along the block's perimeter. (dd) Pervious surface. Also referred to as pervious material. A material or surface that allows for the absorption of water into the ground or plant material, such as permeable pavers or a vegetated roof. (ee) Primary street. A street that receives priority over other streets in terms of setting front lot lines and locating building entrances. Refer to Figure 10-21-2G (4) for mapped primary streets. (ff) Roof type. The detail at the top of a building that finishes a facade, including a pitch roof with various permitted slopes and a parapet. Refer to 10-21-41 for more information and a list of the permitted roof types. (gg) Scale. The relative size of a building, street, sign, or other element of the built environment. (hh) Semi-pervious surface. Also referred to as semi-pervious material. A material that allows for at least forty percent (40%) absorption of water into the ground or plant material, such as pervious pavers, permeable asphalt and concrete, or gravel. (ii) Setback. For the purposes of this chapter, the horizontal distance from a lot line inward, beyond which a structure may be placed. For the purposes of this chapter, structures and parking lots are not permitted within a setback, unless specifically stated otherwise in this chapter. Refer to Figure 10.21.1H (1). (jj) Solar reflectance index (SRI). A measure of a constructed surface's ability to reflect solar heat, as shown by a small temperature rise. The measure utilizes a scale from zero (0) to one hundred (100) and is defined so that a standard black surface is zero (0) and a standard white surface is one hundred (100). To calculate for a given material, obtain the reflectance value and emittance value for the material; calculate the SRI according to ASTM E 1980-01 or the latest version. (kk) Story. For the purposes of this chapter, a habitable level within a building measured from finished floor to finished floor. Refer to section 10-21-4 for dimensions. (ll) Story, ground. Also referred to as ground floor. The first floor of a building that is level to or elevated above the finished grade on the front and corner facades, excluding basements or cellars. (mm) Story, half. For the purposes of this chapter, a story either in the base of the building, partially below grade and partially above grade, or a story fully within the roof structure with transparency facing the street. (nn) Story, upper. Also referred to as upper floor. The floors located above the ground story of a building. (oo) Street face. The facade of a building that faces a public right-of-way. (pp) Street frontage. Also refer to lot frontage. The portion of a building or lot directly adjacent to a vehicular right-of-way. (qq) Street termini. At a three-way or "T" intersection, it is the location where one (1) street terminates at the other street. (rr) Streetwall. The vertical plane created by building facades along a street. A continuous streetwall occurs when buildings are located in a row next to the sidewalk without vacant lots or significant setbacks. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 24 of 93 (ss) Transparency. The measurement of the percentage of a facade that has highly transparent, low reflectance windows. Mirrored glass is not permitted. (tt) Visible basement. A half story partially below grade and partially exposed above with required transparency on the street facade. (uu) Yard. Refer to section 10-2-3 for definition. Refer to Figure 10-21-1H (3) Illustration of Yards. Note that the rear yard is fully screened from the street by the structure. (i) Yard, corner side. A yard extending from the corner side building facade along a corner side property line between the front yard and rear property line. (ii) Yard, front. Refer to section 10-2-3 for definition. (iii) Yard, rear. Refer to section 10-2-3 for definition. (iv) Yard, side. Refer to section 10-2-3 for definition. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 25 of 93 DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 26 of 93 8. Districts a. The following districts are established for mixed use, commercial, and residential development within downtown and adjacent redevelopment areas. Figure 10-21-1B (1) illustrates the locations for the districts. (1) S1: Bridge Street District (2) S2: Hydraulic Street District (3) S3: Van Emmon Street District (4) S4: "B" Street District (5) S5: "B" Street - Residential District DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 27 of 93 b. S1: Bridge Street District. The Bridge Street District may be considered the gateway into downtown Yorkville and retains potential to become the iconic stretch that helps draw people into local businesses and displays an attractive image that represents the people of Yorkville. The form of this retail and service-centered area establishes a street wall of storefront style-building facades with shallow build-to-zones along the sidewalk and parking in the rear or off-site. It focuses pedestrian-friendly retail and service uses on the ground story with office uses in upper stories. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 28 of 93 c. S2: Hydraulic Street District: The Hydraulic Street District includes complex conditions, including a tapering right-of-way that narrows from west to east and an active freight rail line that runs parallel to the street surface within the right-of-way. Hydraulic Street features short, utilitarian buildings, as well as an inoperable grain elevator, that create an eclectic mix of land uses and character. The form of this area remains pedestrian-centered but storefront-style buildings focus a broader spectrum of retail and service uses on the ground story with residential and/or office uses in upper stories. (1) Notes: The streetscape master plan includes a proposed slip lane on the south side of Hydraulic Street between Bridge Street and Heustis Street. This table includes dimensions for the public right-of-way section of the street. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 29 of 93 d. S3: Van Emmon Street District. The Van Emmon Street District is a lower scale district. Commercial, residential, and mixed use buildings make up this district in variety of building types. A broader spectrum of retail, service, and office uses support the Bridge Street and Hydraulic Street Districts and ground floor residential is permitted. The form of this area is pedestrian-centered, but allows for more vehicular access and off-street parking options. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 30 of 93 e. S4: "B" Street District. The "B" Street District is a lower scale commercial district designed to serve adjacent neighborhoods and the greater community. Flanked by the Hydraulic and Van Emmon Districts, a wider range of residential uses is permitted. As one of the main street types between primary thoroughfares, pedestrian access and safety remains a priority. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 31 of 93 f. S5: "B" Street - Residential District. The "B" Street Residential District is a lower-scale residential district with a mix of townhouses and yard buildings. With a maximum height of six (6) stories under the general provision of the zoning code, this area provides for a mix of housing types adjacent to downtown for people of all ages and lifestyles. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 32 of 93 g. Hierarchy of districts. Development under this code is regulated by street type. The various street types are related to each other in a hierarchical manner. When these streets intersect, the primary street frontage is determined by its higher order in the hierarchy. The front of a building and its main entrance must face the primary street. Figure 10.21.2G (1) illustrates the hierarchy of street types. h. Primary streets. The primary streets map designates primary, secondary, and tertiary streets within the downtown overlay district. These designations prioritize the street frontages for locating the front lot line for required amounts building frontage and allowable amounts of parking frontage. Refer to Figure 10.21.2G (4). (1) Vehicular access. Vehicular access is also managed through this street prioritization within the building type requirements (refer to section 10-21-4). See Figure 10.21.2G (2) and Figure 10.21.2G (3) for illustration of permitted vehicular access locations. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 33 of 93 (a) The order of access is typically as follows, unless otherwise permitted by building type: (i) Lane (Tertiary Street) or alley (un-mapped) permits unlimited access. (ii) If no lane or alley exists, one (1) driveway per secondary street frontage is permitted. (iii) If no tertiary or secondary street abuts the parcel, one (1) driveway is permitted off the primary street and shared access with adjacent properties is encouraged. (b) Refer to the subdivision control ordinance for additional requirements of vehicular access off adjacent streets. Interparcel access requirements shall be met. (2) Primary, secondary, and tertiary street designations. (a) Primary streets. Primary streets require the most intact and continuous streetwall with few, if any, driveway access. The front lot line shall always be located on the primary street. When a parcel is fronted by more than two (2) primary streets, the Zoning Administrator shall determine which is the appropriate street for the front lot line. The determination should be based on locations of existing and other proposed development front lot lines. (i) Vehicular access should not be located off a primary street, unless no other options exists. Refer to section 10-21-4 Building type requirements for allowances of vehicular access, if applicable. (b) Secondary streets. Secondary streets are intended to have a fairly continuous streetwall, but will likely have a driveway for each parcel. If no tertiary street exists, access will likely be off the secondary street. (c) Tertiary streets. Tertiary streets typically have no streetwall requirements and could be fronted by parking structures and parking lots with multiple drives and/or vehicular access points. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 34 of 93 9. Building Types a. Introduction to building type standards. The buildings detailed in this section outline the building types permitted for new construction and renovated structures within the districts defined in section 10-21-2. (1) General. All building types shall meet the following requirements to achieve the intents defined for the districts. (a) Zoning districts. Each building type shall be constructed only within its designated districts. Refer to Table 10-21-4A (1) Permitted Building Types by Districts. (i) Uses. Each building type can house a variety of uses depending on the district in which it is located. Refer to 15.3 for uses permitted per district. Some building types have additional limitations on permitted uses. (ii) No other building types. All buildings constructed shall meet the standards of one (1) of the building types within the zoning district of the lot. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 35 of 93 (iii) Permanent structures. All buildings constructed shall be permanent construction without a chassis, hitch, or wheels, or other features that would make the structure mobile, unless otherwise noted. 1. Accessory structures. a. Attached accessory structures are considered part of the principal structure. b. Detached accessory structures are allowed per each building type and shall comply with all setbacks except the following: i. Detached accessory structures are not permitted in the front yard. ii. Detached accessory structures shall be located behind the principal structure in the rear yard. iii. Detached accessory structures shall not exceed the height or size (area) of the principal structure. (b) Page layout. Document pages are laid out to provide the maximum amount of information for each building type on one (1) spread of two (2) pages. Refer to Figure 10-21-4A (1) for a typical building type layout page. (i) Tables. Refer to section 10-21-4.B for further information on each table. (ii) Graphics typically represent one (1) example of a building that could be developed utilizing the standards for that building type. Graphics are provided to illustrate general intent. In all cases, tables and text supercede graphic representations. 10. Explanation of building type table standards. The following explains and further defines the standards outlined on the tables for each building type, refer to sections 10-21-4.C through 10-21-4.H. a. Building siting. The following explains the line item requirements for each building type table within the first section entitled "building siting". Table 10-21-4B (1) illustrates an example of a building siting table from a typical building type. (1) Multiple principal structures. The allowance of more than one (1) principal structure on a lot. (2) Minimum front lot line coverage. Refer to Figure 10-21-4B (1). Measurement defining the minimum percentage of street wall or building facade along the street. The width of the principal structure(s) (as measured within the front build-to zone) shall be divided by the maximum width of the front build-to zone (BTZ). (a) Certain buildings have this number set to also allow the development of a courtyard along the front lot line. (b) Some frontage types allow side yard parking to be exempted from the front lot line coverage calculation. If such an exemption is permitted, the width of up to one (1) double-loaded aisle of parking, located with the drive perpendicular to the street and including adjacent sidewalks and landscaping, may be exempted, to a set maximum in feet. (c) When driveway is located at the front lot line (Figure 10-21-4B (1)) and a side yard parking is not utilized, a driveway width of twenty (20) feet may be deducted from the width of the BTZ and is not included in the calculation of the minimum front lot line. (3) Occupation of corner. Occupying the intersection of the front and corner build-to zones with a principal structure. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 36 of 93 (4) Front build-to zone. The build-to zone or setback parallel to the front lot line. Building components, such as awnings or signage, are permitted to encroach beyond the build-to zone. (a) All build-to zone and setback areas not covered by building shall contain either landscape, patio space, or sidewalk space. (5) Corner build-to zone. The build-to zone or setback parallel to the corner side property line. (a) All build-to zone and setback areas not covered by building shall contain either landscape, patio space, or sidewalk space. (6) Minimum side yard setback. The minimum required setback along a side property line. (a) All build-to zone and setback areas not covered by building shall contain either landscape, patio space, or sidewalk space. (7) Minimum rear yard setback. The minimum required setback along a rear property line. (a) All build-to zone and setback areas not covered by building shall contain either landscape, patio space, or sidewalk space. (8) Minimum lot width. The minimum width of a lot, measured at the build-to zone. (9) Maximum building width. The maximum width of a building, measured across the front facade. (10) Maximum impervious coverage. (Refer to Figure 10-21-4B (2).) The maximum percentage of a lot permitted to be covered by principal structures, accessory structures, pavement, and other impervious surfaces. (11) Additional semi-pervious coverage. The additional percentage of a lot beyond the maximum impervious coverage, which may be surfaced in a semi-pervious material, including a green roof or pavers. (12) Parking and loading location. The yard in which a surface parking lot, detached garage, attached garage door access, loading and unloading, and associated drive is permitted. (13) Entry for parking within building. Permitted garage door location for parking entrance when parking is located within building. (14) Vehicular access. The permitted means of vehicular ingress and egress to the lot. (a) Alleys, when present, shall always be the primary means of access. (b) When alleys are not present, a driveway may be permitted per building type and, if an alternative is available, shall not be located off a primary street. b. Height. The following explains the line item requirements for each building type table within the second section entitled "height". Table 10-21-4B (2), illustrates an example of a height requirements table from a typical building type. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 37 of 93 B. Uses DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 38 of 93 1. General provisions. The following establishes a simplified set of uses permitted within the building forms of each downtown form‐based zoning district. a. Uses by district. Permitted and special uses available in each form-based district are shown in Table 10-21-3B (1). b. Use definitions. Uses listed in Tables 10-21-3C (1)—10-21-3C (4) are defined in section 10-2-3 of the zoning ordinance. Further definitions applicable only to the Yorkville Form-Based Districts are located in subsection 10- 21-3.C. c. Permitted use ("●"). These uses are permitted by-right in the form districts in which they are listed. d. Permitted in upper stories only ("◓"). These uses are permitted by-right in the districts in which they are listed, provided that the uses are located in the upper stories of a structure. These uses may also be located in the ground story provided that they are located beyond a depth of at least twenty feet (20') from the front primary facade. e. Requires a special use permit ("○"). These uses require a special use permit (refer to chapter 10-6 Special Use Regulations) in order to occur in the districts in which they are listed and must follow any applicable development standards associated with the use as well as meet the requirements of the special use. f. Permitted with development standards ("◐"). These uses are permitted in the districts in which they are listed, provided that they are developed utilizing the listed development standards. These standards, combined with the building type requirements, are intended to alleviate any negative impacts associated with the use, making it appropriate in a district where it otherwise might not have been appropriate. g. Prohibited use. A blank cell or an unlisted use in the use table indicates that the land use is prohibited in that district. h. City determination. When a proposed land use is not explicitly listed in Table 10-21-3B (1), the Zoning Administrator shall determine whether or not it is included in the definition of a listed use or is so consistent with the size, scale, operating characteristics and external impacts of a listed use that it should be treated as the same use. Any such determination may be appealed to the Planning and Zoning Commission. i. Temporary accessory uses. Temporary accessory uses are permitted in all downtown overlay districts, including outdoor displays, seasonal displays and sales, festivals, and vendors. The following requirements apply: j. Outdoor displays are permitted up to eight (8) hours per day, no more than three (3) consecutive days in any one (1) month. k. Build-to zone. Temporary outdoor displays of merchandise are permitted in the build-to zone without a permit, subject to all other requirements of section 10-21-3. l. Right-of-way. Any temporary outdoor display or occupation in the right-of-way requires a review approval by the Zoning Administrator. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 39 of 93 C. Permitted use table. See Table 10-21-3B (1) for a list of permitted and special uses. D. Use requirements. 1. Residential and lodging uses. A category of uses that include several residence types. a. Refer to 10-2-3 for the following definitions. (1) Residential. (2) Bed and breakfast inn. b. Hotel/motel. Refer to 10-2-3 for definition. In the districts where a hotel/motel requires development standards ("◐"), rooms shall be located in the upper stories. Lobbies and eating facilities shall be located on the ground floor. c. Residential care facility. A facility offering temporary or permanent lodging to the public consisting of an unlimited number of sleeping rooms with or without in-room kitchen facilities. Includes such uses as independent and assisted living facilities, nursing homes, residential care homes, and transitional treatment facilities. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 40 of 93 Assistance with daily activities may be provided for residents. Secondary service uses may also be provided, such as dining and meeting rooms. Rooms shall be accessed from the interior of the building. In the districts where this use requires a special use permit "○", refer to section 10-21-1.F for procedure and development standards. d. Senior housing. In the districts where senior housing requires development standards ("◐"), the following shall apply: (1) Housing shall be designed, constructed and operated in accordance with the Fair Housing Amendments Act. (2) The property shall comply with all applicable local, state, and federal regulations and copies of any applicable permits shall be provided to the department prior to the issuance of a certificate of occupancy. e. Use permits. When a use is listed as permitted with a use permit "○," refer to section 10-21-1.F for procedure and development standards. 2. Civic and institutional uses. A category of uses related to fulfilling the needs of day-to-day community life including assembly, public services, educational facilities, and hospitals. a. Civic offices and services. Any use that involves transactions between the City government and residents, property owners, or others doing business with the City or other activities related to the function of the municipality. b. Library/museum. A structure open to the general public housing educational, cultural, artistic, or historic information, resources, and exhibits. May also include food service and a gift shop. c. Police and fire. A facility providing public safety and emergency services; training facilities, locker rooms, and limited overnight accommodations may also be included. The facilities shall be housed in a permitted building, but shall have the following additional allowances: (1) Garage doors are permitted on the front facade. (2) Exempt from maximum driveway widths. d. Post office. A publicly accessed facility for the selling of supplies and mail related products and the small scale collection and distribution of mail and packages. Large-scale postal sorting and distribution is not permitted. e. Religious and organization assembly. Assembly uses include assembly hall; church, temple, or other place of worship; and clubs. f. Use permits. When a use is listed as permitted with a special use permit "○," refer to section 10-21-1.F for procedure and development standards. 3. Retail and service uses. A category of uses that include several retail and service types. Refer to section 10-2-3 for definitions. a. Neighborhood retail. A use in this category occupies a space of less than eight thousand (8,000) square feet. Neighborhood retail includes such uses as those listed in Table 10-21-3C (1). (1) When neighborhood retail is permitted with development standards "◐", it is limited to eight thousand (8,000) square feet. b. General retail. A use in this category includes all neighborhood retail uses occupying a space of greater than eight thousand (8,000) square feet and such uses as those listed in Table 10-21-3C (1). c. Service uses. A category of uses that provide patrons services and limited retail products related to those services. Visibility and accessibility are important to these uses, as most patrons do not utilize scheduled appointments. d. Neighborhood service. A use in this category occupies a space of less than eight thousand (8,000) square feet. Neighborhood service includes such uses as those listed in Table 10-21-3C (2). DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 41 of 93 (1) When neighborhood service is permitted with development standards "◐", it is limited to six thousand (6,000) square feet. e. General service. A use in this category includes all neighborhood service uses occupying a space of greater than eight thousand (8,000) square feet and such uses as those listed in Table 10-21-3C (2). f. Recreation/entertainment. Refer to Table 10-21-3C (3). g. Automotive services. Refer to section 10-2-3 for definition. In the districts where this use requires a special use permit ("○"), the following applies: (1) The use shall meet all of the requirements of the building type, refer to section 10-21-4. (2) Service doors shall all be located on the rear or interior side facade of the building. (3) The showroom or retail space shall be located in the front storefront of the building and shall occupy a minimum of twenty percent (20%) of the gross floor area. h. Food services and drinking places. Food services and drinking places include only the following: (1) Full-service restaurants. (2) Carry-out food service stores. (3) Quick service restaurants. (4) Banquet centers and caterers. (5) Drinking places (alcoholic beverages). (6) Brewpubs. A microbrewery that brews beer for both on- and off-premises consumption, and may include a bar and/or restaurant. (7) Wine establishments. A properly licensed business which sells wine only (not liquor or beer) for both on- and off-premises consumption, as well as wine accessories and/or merchandise. 4. Office and industrial uses. A category of uses for businesses that involve the transaction of affairs of a profession, service, industry, or government. Patrons of these businesses usually have set appointments or meeting times; the businesses do not typically rely on walk-in customers. Office uses include those listed in Table 10-21-3C (4), List of Typical Uses in Office Category. 5. Office uses include those listed in Table 10-21-3C (4), List of Typical Uses in Office Category. 6. Small-scale industry. A use involving small scale manufacturing, production, assembly, and/or repair with little to no noxious by-products that includes a showroom or small retail outlet. Small-scale industry includes such uses as those found in Table 10-21-3C (5), List of Typical Uses in Cottage Industry Category. The following development standards apply: a. This use may also include associated facilities such as offices and small scale warehousing, but distribution is limited to vans and small trucks. Distribution access shall be from the rear. b. The maximum overall gross floor area is limited to ten thousand (10,000) square feet, unless otherwise noted. c. The showroom or retail outlet shall be located in the front storefront of the building and shall occupy a minimum of twenty-five percent (25%) of the gross floor area. 7. Infrastructure and open space uses. a. Communication antennae and towers. Refer to chapter 10-18. Communication antennae and towers located within the right-of-way or on utility poles are premitted. b. Parking lot. A lot that does not contain a permitted building and is solely used for the parking of vehicles. In the districts where a parking lot requires a special use permit ("○"), the following applies: DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 42 of 93 (1) Corner lots. A corner lot shall not be used as a parking lot. (2) Adjacent parking lots. Two (2) parking lots cannot be located directly adjacent to one another. (3) Single-family. Parking lot cannot be associated with a single-family use. (4) Distance. Parking lot must be within one thousand three hundred feet (1,300') of the principal entrance to the associated use unless: (a) At least seventy-five percent (75%) of the spaces are dedicated for public use. (b) An approved joint parking agreement is in place. (5) Pedestrian access. Must be connected to associated use by a dedicated, public pedestrian pathway. (6) Commercial vehicles. Parking lots for commercial vehicles are not permitted in downtown overlay districts. c. Parking structure. A parking structure on a lot that does not contain a permitted building type and is solely used for the parking of vehicles. In the districts where a parking lot requires a special use permit ("○"), the following applies: (1) Corner lots. A corner lot shall not be used for a parking structure. (2) Adjacent parking lots. Two (2) parking facilities (lots or structures) cannot be located directly adjacent to one another. (3) Primary street. No facade of the parking structure shall be located on a primary street. Refer to Figure 10- 21-2G (4). For parking structures located on a primary street, the main street building type shall be utilized, requiring occupation of the building in the front thirty (30) feet of the facade on any primary street. (4) Distance. Parking lot must be within one thousand three hundred feet (1,300') feet of the principal entrance to the associated use unless: (a) At least seventy-five percent (75%) of the spaces are dedicated for public use. (b) An approved parking agreement is in place (refer to chapter 10-16). (5) Pedestrian access. Must be connected to associated use by a dedicated, public pedestrian way. (6) Commercial vehicles. Parking structures for commercial vehicles are not permitted in these districts. d. Utility and infrastructure. A lot that is primarily utilized for the City's infrastructure needs. Utility and infrastructure includes such uses as electric or gas services, sewage treatment, water treatment and storage, and energy conversion systems. e. Open space uses. (1) A use of land for active or passive, public or private, outdoor space, including such uses as parks, plazas, greens, playgrounds, or community gardens. Open space uses may also be utilized to host temporary private or community events, such as a farmer's market or art fair. In the districts where open space is permitted with development standards ("◐"), the following apply: (a) Stormwater accommodations. Open space that incorporates stormwater management on a site or district scale is encouraged. (i) Stormwater facilities shall be designed to accommodate additional uses, such as an amphitheater or a sports field. (ii) Stormwater facilities shall be designed not to be fenced and shall not impede public use of the land they occupy. (b) This use may involve small scale food and beverage service, no more than two hundred (200) square feet in space, located in a kiosk, with no service access. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 43 of 93 (c) Buildings located directly adjacent to an open space use shall treat facades facing this use with street facade requirements. f. Accessory uses. A category of uses that are not permitted to serve as the principal use on a zoning lot. These uses are incidental to and customary in connection with the principal building or use and located on the same lot with such principal building or use. (1) Alternative energy generation. Refer to chapter 10-19. Alternative energy generation includes structures for solar, wind, and geothermal. The following development standards apply: (a) Roof or building-mounted solar panels are permitted with the following requirements: (i) Panels mounted at the same angle of the roof or flush on the building facade are permitted on any roof or building face. (ii) Panels projecting off the roof or building at a different angle are limited to the rear and side facing roofs, unless solar access is limited in these locations. (iii) Panels shall not extend more than ten (10) feet at maximum pitch/tilt above the surface of the roof to which they are attached. On pitched roofs, panels shall not extend more than three (3) feet. (b) Roof-mounted small wind energy systems are permitted with the following requirements: (i) Maximum rated capacity of five (5) kW is permitted per turbine. (ii) One (1) turbine is permitted for each seven hundred and fifty (750) square feet of roof area. (iii) Maximum height is fifteen (15) feet above the surface of the roof. (c) Geothermal energy is permitted in any yard with the following requirements: (i) Any related above ground structure shall be located in a side or rear yard with a maximum height of ten (10) feet, subject to all requirements of the building type. (d) Amphitheater. Refer to section 10-2-3 for definition. In the districts where an amphitheater is permitted with a special use permit "○," the following apply: (i) Location. The amphitheater shall be located within an open space district (refer to chapter 10-10). (ii) The hours of operation shall be posted and limited to the hours of 8:00 a.m. to 11:00 p.m. (e) Car washes, detail shops and/or service stations. Refer to section 10-2-3 for definitions. In the districts where car washes, detail shops and/or service stations are permitted with a special use permit ("○"), the following apply: (i) Location. Use must be located inside a parking garage and not visible from the exterior of the parking garage. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 44 of 93 (f) Drive-through facility. In the districts where drive-through structures are permitted with development standards ("◐"), the following applies. Refer to Figure 10-21-3C (1) for one (1) illustration of the following requirements: (i) Structure/canopy. Drive-through structures or canopies shall be located on the rear facade of the building or in the rear of the lot behind the building, where permitted by use. The structure shall not be visible from any primary street. (ii) Stacking lanes. Stacking lanes shall be located perpendicular to the primary street or behind the building. (iii) The canopy and structure shall be constructed of the same materials utilized on the building. (g) Home occupation. An occupational use that is clearly subordinate to the principal use as a residence and does not require any alteration to the exterior of a building. (h) Outdoor storage of goods. 1. Commercial uses. This use includes outdoor storage of goods not typically housed or sold indoors, such as large scale materials and building and landscape supplies. In the districts where outdoor storage of goods is permitted with development standards ("◐"), the following apply: a. Loose materials shall not be stacked higher than six (6) feet. b. Loose materials shall at a minimum be stored in a three-sided shelter and shall be covered. c. Materials shall be set back a minimum of ten (10) feet from any property line. d. Materials shall not be located on required parking spaces or associated drive aisles. e. All outdoor storage areas shall be screened from view of adjacent parcels and vehicular rights-of-way using the side or rear buffer. 2. Residential uses. This use includes temporary storage of personal or household goods in personal on demand storage (PODS) containers. In the districts where outdoor storage of goods is permitted with development standards ("◐"), the following development standards apply: a. One (1) storage container can be located on a lot at a time. b. On-site storage of a container is permitted for up to two (2) months per year. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 45 of 93 c. Containers shall not be located in the front yard, but permitted on a driveway. (i) Outdoor restaurant dining. Commercial outdoor dining, serviced by an adjacent service use, and permitted in any yard. When in a side yard along the front lot line, the patio frontage buffer is required. (j) Parking lot. An uncovered paved surface used solely for the parking of vehicles, intended for use by the occupants in an adjacent building on the lot. Parking lot locations are regulated by building type. Refer to section 10-21-4. (k) Parking structure. A structure used solely for the parking of vehicles, intended for use by the occupants in an adjacent building on the lot. Parking structures within the buildings are regulated per building type. Refer to section 10-21-4. (l) Roadside produce stand or vending. Refer to section 10-21-1 for definition. (m) Sidewalk sales. A temporary outdoor sale of merchandise by retail businesses, typically occurring on the sidewalk within the public right-of-way for a limited period of time. In the districts where a sidewalk sale is permitted with development standards "◐," the following apply: (i) A minimum of four (4) feet of the sidewalk must remain available for passing pedestrians. (ii) Sidewalk sales are permitted for up to three (3) days no more than six (6) times per calendar year. (iii) Merchandise must be stored inside the building during non-business hours. (iv) Merchandise sold shall either be regularly carried within the store, or have been regularly carried within the store in the past year. (n) Temporary storage containers. Outdoor storage of personal or retail stock materials on a temporary basis within a portable storage container. When a temporary outdoor storage use is permitted with development standards "◐," the following apply. (i) One (1) storage container may be located on a lot at a time. (ii) On-site storage of a container is permitted for up to two (2) weeks; up to four (4) weeks is permitted with approval of the Zoning Administrator. (iii) The container shall be located in the rear yard, screened by the building from any primary or secondary street. (o) Mobile food vendors. A motorized or towed wheeled vehicle that is designed and equipped to sell food. Shall include both "hot trucks" upon which food is cooked and prepared for vending, and "cold trucks" from which only ready to eat or packaged foods are handled. Refer to section 10-3-14. Table 10-21-3C (1). List of Typical Uses in Retail Category Neighborhood Retail (less than 8,000 square feet) General Retail Antique Shop Art & Education Supplies Art Gallery Bakery, Retail Bicycle Sales & Repair Book, Magazine, & Newspaper Store Camera & Photo Supply Store Candy Store China & Glassware Shop Clothing & Clothing Accessories All Neighborhood Retail (over 8,000 square feet) Appliance Sales & Service Department Store Drug Store/Pharmacy Furniture & Home Furnishings General Merchandise Stores Grocery Store Medical Supply Store Used Merchandise Stores (not including books, clothing & antiques) DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 46 of 93 Coffee Shop Computer Software Sales Delicatessen Electronic Sales & Service Fabric & Craft Store Florist Garden Center/Plant Nursery Gift, Novelty, & Souvenir Shop Hardware Store Hobby Shop Jewelry Sales & Repair Luggage & Leather Goods Microbreweries, Microwineries Music Store & Instruction Musical Instrument Repair & Sales Office Supply Optical Goods Paint & Wallpaper Party Supply Shop Pet & Pet Supply Specialty Food Market (Butcher, Fish Market, Produce, etc.), with no alcohol sales Sporting Goods Sales & Rental Stationary & Paper Store Toy Shop Video/Game Sales Wine Establishment (no liquor/beer) DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 47 of 93 Table 10-21-3C (2). List of Typical Uses in Service Category Neighborhood Service (less than 8,000 square feet) General Service Amusement Arcade Barber Shop & Beauty Salon Catering/Carry-Out & Delivery Communication Service Childcare Centers Dance/Fitness Studio Dry Cleaning & Laundry Emergency Care Clinic Framing Health & Fitness Center Home Furniture & Equipment Repair Locksmith Mailing Services Massage Establishments Nail Salon & Specialty Body Pet Grooming Photocopying & Printing Photography Studio & Supplies Physical Therapy/Physical Rehabilitation Repair of Small Goods & Electronics Restaurant/Bar Services (Spa) Shoe Repair Tailor & Seamstress Theater Travel Agency, Ticketing & Tour Operator Veterinarian (no outdoor training, boarding or kennels) All Neighborhood Services (over 8,000 square feet) Bowling Alley Table 10-21-3C (3). List of Typical Uses in Recreation/Entertainment Category Recreation/Entertainment Billiard Parlor Boat Sales & Rental Boat Storage Indoor Playground Indoor Shooting Gallery/Gun Range Marina Outdoor Music Venue Railroad Passenger Station Skating Rink Stadium Swimming Pool DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 48 of 93 Table 10-21-3C (4). List of Typical Uses in Office Category Office Architecture/Engineering/Design Broadcasting & Telecommunications Studio Building Contractor (office only) Business Consulting Charitable Institutions Clinic Computer Programming & Support Detective Services Educational Services (tutor & testing) Employment Agency Financial & Insurance Government Offices Legal Services Management Services Medical & Dental with Laboratory Motion Picture & Sound Recording Studio PR & Advertising Professional Services Property Development Real Estate Research & Development Research Agency Surveying Tax Services Table 10-21-3C (5). List of Typical Uses in Small-Scale Industry Category Small-Scale Industry Apparel & Finished Fabric Products Bakery & Confections Beverages, including Beer, Wine, Coffee Botanical Products Brooms & Brushes Canning & Preserving Food Dairy Products Electrical Fixtures Engraving Fabricated Metal Products Film Making Furniture & Fixtures Glass Jewelry, Watches, Clocks, & Silverware Leather Products Microbreweries, Microwineries Musical Instruments & Parts Pottery, Ceramics, & Related Products Research Laboratory Shoes & Boots Signs & Advertising Smithing Taxidermy Toys & Athletic Goods Upholstery Woodworking DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 49 of 93 C. Building types: 3. Introduction to building type standards. The buildings detailed in this section outline the building types permitted for new construction and renovated structures within the districts defined in section 10-21-2. a. General. All building types shall meet the following requirements to achieve the intents defined for the districts. b. Zoning districts. Each building type shall be constructed only within its designated districts. Refer to Table 10- 21-4A (1) Permitted Building Types by Districts. c. Uses. Each building type can house a variety of uses depending on the district in which it is located. Refer to 15.3 for uses permitted per district. Some building types have additional limitations on permitted uses. d. No other building types. All buildings constructed shall meet the standards of one (1) of the building types within the zoning district of the lot. e. Permanent structures. All buildings constructed shall be permanent construction without a chassis, hitch, or wheels, or other features that would make the structure mobile, unless otherwise noted. f. Accessory structures. (1) Attached accessory structures are considered part of the principal structure. (2) Detached accessory structures are allowed per each building type and shall comply with all setbacks except the following: (g) Detached accessory structures are not permitted in the front yard. (h) Detached accessory structures shall be located behind the principal structure in the rear yard. (i) Detached accessory structures shall not exceed the height or size (area) of the principal structure. 4. Page layout. Document pages are laid out to provide the maximum amount of information for each building type on one (1) spread of two (2) pages. Refer to Figure 10-21-4A (1) for a typical building type layout page. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 50 of 93 3. Tables. Refer to section 10-21-4.B for further information on each table. 4. Graphics typically represent one (1) example of a building that could be developed utilizing the standards for that building type. Graphics are provided to illustrate general intent. In all cases, tables and text supercede graphic representations. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 51 of 93 5. Explanation of building type table standards. The following explains and further defines the standards outlined on the tables for each building type, refer to sections 10-21-4.C through 10-21-4.H. a. Building siting. The following explains the line item requirements for each building type table within the first section entitled "building siting". Table 10-21-4B (1) illustrates an example of a building siting table from a typical building type. (1) Multiple principal structures. The allowance of more than one (1) principal structure on a lot. (2) Minimum front lot line coverage. Refer to Figure 10-21-4B (1). Measurement defining the minimum percentage of street wall or building facade along the street. The width of the principal structure(s) (as measured within the front build-to zone) shall be divided by the maximum width of the front build-to zone (BTZ). (a) Certain buildings have this number set to also allow the development of a courtyard along the front lot line. (b) Some frontage types allow side yard parking to be exempted from the front lot line coverage calculation. If such an exemption is permitted, the width of up to one (1) double-loaded aisle of parking, located with the drive perpendicular to the street and including adjacent sidewalks and landscaping, may be exempted, to a set maximum in feet. (c) When driveway is located at the front lot line (Figure 10-21-4B (1)) and a side yard parking is not utilized, a driveway width of twenty (20) feet may be deducted from the width of the BTZ and is not included in the calculation of the minimum front lot line. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 52 of 93 c. Occupation of corner. Occupying the intersection of the front and corner build-to zones with a principal structure. d. Front build-to zone. The build-to zone or setback parallel to the front lot line. Building components, such as awnings or signage, are permitted to encroach beyond the build-to zone. (1) All build-to zone and setback areas not covered by building shall contain either landscape, patio space, or sidewalk space. e. Corner build-to zone. The build-to zone or setback parallel to the corner side property line. (1) All build-to zone and setback areas not covered by building shall contain either landscape, patio space, or sidewalk space. f. Minimum side yard setback. The minimum required setback along a side property line. (1) All build-to zone and setback areas not covered by building shall contain either landscape, patio space, or sidewalk space. g. Minimum rear yard setback. The minimum required setback along a rear property line. (1) All build-to zone and setback areas not covered by building shall contain either landscape, patio space, or sidewalk space. h. Minimum lot width. The minimum width of a lot, measured at the build-to zone. i. Maximum building width. The maximum width of a building, measured across the front facade. j. Maximum impervious coverage. (Refer to Figure 10-21-4B (2).) The maximum percentage of a lot permitted to be covered by principal structures, accessory structures, pavement, and other impervious surfaces. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 53 of 93 k. Additional semi-pervious coverage. The additional percentage of a lot beyond the maximum impervious coverage, which may be surfaced in a semi-pervious material, including a green roof or pavers. l. Parking and loading location. The yard in which a surface parking lot, detached garage, attached garage door access, loading and unloading, and associated drive is permitted. m. Entry for parking within building. Permitted garage door location for parking entrance when parking is located within building. n. Vehicular access. The permitted means of vehicular ingress and egress to the lot. (1) Alleys, when present, shall always be the primary means of access. (2) When alleys are not present, a driveway may be permitted per building type and, if an alternative is available, shall not be located off a primary street. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 54 of 93 2. Height. The following explains the line item requirements for each building type table within the second section entitled "height". Table 10-21-4B (2), illustrates an example of a height requirements table from a typical building type. a. Minimum height (in stories). The minimum overall height for the building shall be located within the build-to zone; stories above the minimum height may be stepped back from the facade. b. Maximum height (in stories). The sum of a building's total number of stories. (1) Half stories are located either completely within the roof structure with street-facing windows or in a visible basement exposed a maximum of one-half story above grade. (2) A building incorporating both a half story within the roof and a visible basement shall count the height of the two (2) half stories as one (1) full story. (3) Some building types require a building facade to step back as its height increases. The upper stories of any building facade with street frontage shall be setback a designated amount beyond the building facade of the lower stories. (4) Floors within the building shall be visibly designated on the street facades by the use of expression lines or the layout of the windows. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 55 of 93 c. Ground story and upper story, minimum and maximum height. (Refer to Figure 10-21-4B (3)). Each frontage type includes a permitted range of height in feet for each story. Additional information is as follows: (1) Floor height is measured in feet between the floor of a story to the floor of the story above it. (2) For single story buildings and the uppermost story of a multiple story building, floor to floor height shall be measured from the floor of the story to the tallest point of the ceiling. (3) Double height spaces may be located along any non-street facade or in the entrance way to the building. The entrance way shall not exceed fifty percent (50%) of the street facade. 3. Uses. The following explains the line item requirements for each building type table within the third section entitled "uses." Refer to section 10-21-3 for uses permitted within each district. The requirements in this section of the building type tables may limit those uses within a specific building type. Table 10-21-4B (3) illustrates an example of the uses table from a typical building type. a. Ground and upper story. The uses or category of uses which may occupy the ground and/or upper story of a building. b. Parking within building. The area(s) of a building in which parking is permitted within the structure. c. Occupied space. The area(s) of a building that shall be designed as occupied space, defined as interior building space regularly occupied by the building users. It does not include storage areas, utility space, or parking. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 56 of 93 4. Street facade requirements. The following explains the line item requirements for each building type table within the fourth section entitled "street facade requirements." These requirements apply only to facades facing a public or private street right-of-way. The rear or interior side yard facades are not required to meet these standards unless otherwise stated. Table 10-21-4B (4) illustrates an example of a street facade requirements table from a typical building type. a. Minimum ground story and upper floor transparency. (Refer to Figure 10-21-4B (5)). The minimum amount of transparency on street facades with street frontage. (1) Transparency is any glass in windows and/or doors, including any mullions, that is highly transparent with low reflectance. (a) Ground story transparency, when defined separately from the overall minimum transparency, shall be measured between two (2) feet and eight (8) feet from the base of the front facade. (b) A general minimum transparency requirement shall be measured from floor to floor of each story. b. Blank wall limitations. A restriction of the amount of windowless area permitted on a facade with street frontage. If required, the following shall both be met for each story: (1) No rectangular area greater than thirty percent (30%) of a story's facade, as measured from floor to floor, may be windowless; and (2) No horizontal segment of a story's facade greater than fifteen (15) feet in width may be windowless. 5. Entrance type. a. Front facade entrance type. The entrance type(s) permitted for the entrance(s) of a given building type. A mix of permitted entrance types may be utilized. Refer to section 10-21-41 Entrance Types for definition of and additional requirements for each. b. Principal entrance location. The facade on which the primary building entrance is to be located. c. Number of street entrances. The minimum number of and maximum spacing between entrances on the ground floor building facade with street frontage. d. Ground story vertical divisions. The use of a vertically oriented expression line or form to divide the ground floor facade into increments no greater than the dimension shown in Figure 10-21-41 (1), as measured along the base of the facade, and extending a minimum of eighty percent (80%) from the average grade of the facade elevation to the interior ceiling. Elements may include a column, pilaster, or other continuous vertical ornamentation. e. Horizontal facade divisions. The use of a horizontally oriented expression line or form to divide portions of the facade into horizontal divisions, extending a minimum of ninety percent (90%) of the full width of the facade. Elements may include a cornice, belt course, molding, string courses, or other continuous horizontal ornamentation a minimum of one and a half inch (1½") depth. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 57 of 93 f. Facade variety requirements. Building design shall vary between designated vertical facade divisions, where required per the building type, and from adjacent buildings by the type of dominant material or color, scale, or orientation of that material and at least two (2) of the following. Refer to Figure 10-21-4B (5) for one (1) illustration of this requirement. Z. (1) The proportion of recesses and projections. (2) The location of the entrance and window placement, unless storefronts are utilized. (3) Roof type, plane, or material, unless otherwise stated in the building type requirements. 6. Roof type. The following explains the line item requirements for each building type table in sections 10-21-4.C through 10-21-4.H, within the fifth section entitled "roof types." Table 10-21-4B (5) illustrates an example of a roof type requirements table from a typical building type. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 58 of 93 e. Permitted roof type. The roof type(s) permitted for a given building type. Refer to section 10-21-4.J for more specific requirements. 7. Tower. A vertical building extension that may be permitted in conjunction with another roof type on certain building types. Refer to section 10-21-4.J. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 59 of 93 6. Downtown commercial building. a. Description and intent. The downtown commercial building is a building located at the front and corner property lines allowing easy access to passing pedestrians. Parking may be provided in the rear of the lot, internally in the building, or, in some cases, no off-street parking is required. b. Storefronts with large amounts of transparency and regularly spaced entrances off the street are utilized on the ground floor front facade. Ground floor uses are limited to those with high levels of pedestrian activity, such as retail, service, and office uses, with additional commercial, office, and/or residential uses in the upper stories. c. Regulations. Regulations for the downtown commercial building type are defined in the adjacent table. d. Table Notes: (1) Each building shall meet all requirements of the Building Type. (2) A max. six (6) foot gap is allowed if it serves as a walkable passage. (3) If located adjacent to flood hazard area, refer to requirements of the Yorkville Stormwater Ordinance No. 2012-56. Refer to FEMA National Flood Hazard Layer FIRMette maps for all flood hazard areas. e. Maximum Impervious Coverage shall be applied only to all non-flood hazard areas. Refer to FEMA National Flood Hazard Layer FIRMette maps for all flood hazard areas. f. Lots wider than one hundred (100) feet are permitted one double-loaded aisle of parking (maximum width of seventy (70) feet), located perpendicular to the front lot line and shall meet a Front Lot Line Coverage of sixty percent (60%). g. Eighteen (18) feet or more in height counts as two (2) stories towards maximum building height. h. Corner Clearance: No building, structures or landscaping which obstructs vision on any corner lot between a height of two (2) feet and ten (10) feet above the finished grade of either street within a twenty-five (25) foot triangle formed by the intervening street lines are permitted. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 60 of 93 DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 61 of 93 4. Downtown living building. a. Description and intent. The downtown living building type is limited in terms of uses by the district within which it is located, generally housing office and/or residential uses. Similar to the downtown commercial building, the downtown living building is intended to be built close to the front and corner property lines, but generally allows for more landscape space between the building and the street. Parking may be provided in the rear of the lot, internally in the building, or, in some cases, one (1) double-loaded aisle of parking is permitted in the interior or the side yard at the front lot line. b. Regulations. Regulations for the downtown living building type are defined in the adjacent table. c. Table Notes: (1) Each building shall meet all requirements of the Building Type. (2) If located adjacent to flood hazard area, refer to requirements of the Yorkville Stormwater Ordinance No. 2012-56. Refer to FEMA National Flood Hazard Layer FIRMette maps for all flood hazard areas. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 62 of 93 (3) Maximum Impervious Coverage shall be applied only to all non-flood hazard areas. Refer to FEMA National Flood Hazard Layer FIRMette maps for all flood hazard areas. (4) Lots wider than one hundred (100) feet are permitted one (1) double-loaded aisle of parking (maximum width of seventy (70) feet), located perpendicular to the front lot line and shall meet a Front Lot Line Coverage of sixty percent (60%). (5) Corner Clearance: No building, structures or landscaping which obstructs vision on any corner lot between a height of two (2) feet and ten (10) feet above the finished grade of either street within a twenty-five (25) foot triangle formed by the intervening street lines are permitted. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 63 of 93 5. Cottage commercial building. a. Description and intent. The cottage commercial building combines characteristics of the downtown commercial building type with physical characteristics of a residential cottage, such as a pitched roof and a front stoop or porch. b. This lower-scale building has a pedestrian-friendly storefront, stoop, or porch entrance type with moderate transparency and a primary entrance that faces the street. Constructed with setbacks similar to a residential cottage, this building typically has more landscape area than the downtown commercial building types. Parking is permitted in the rear of the lot or a side aisle (with conditions). c. The cottage commercial building may contain a mix of uses, including retail, service, and office uses on the ground floor, with residential uses on upper floors. d. Regulations. Regulations for the cottage commercial building type are defined in the adjacent table. (1) Table Notes: (a) Each building shall meet all requirements of the Building Type. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 64 of 93 (b) If located adjacent to flood hazard area, refer to requirements of the Yorkville Stormwater Ordinance No. 2012-56. Refer to FEMA National Flood Hazard Layer FIRMette maps for all flood hazard areas. (c) Maximum Impervious Coverage shall be applied only to all non-flood hazard areas Refer to FEMA National Flood Hazard Layer FIRMette maps for all flood hazard areas. (d) Lots wider than eighty (80) feet are permitted one (1) single-loaded aisle of parking (maximum width of forty (40) feet), located perpendicular to the front lot line, and shall meet a Front Lot Line Coverage of fifty percent (50%). (e) Attached garages are considered part of the principal building and shall meet all setbacks Detached garages shall meet all setbacks unless an alley is present. When an alley is present, detached garages shall have a minimum rear setback of five (5) feet. (f) Corner Clearance: No building, structures or landscaping which obstructs vision on any corner lot between a height of two (2) feet and ten (10) feet above the finished grade of either street within a twenty-five (25) foot triangle formed by the intervening street lines are permitted. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 65 of 93 DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 66 of 93 DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 67 of 93 6. Civic building. a. Description and intent. The civic building type is a more flexible building type intended only for civic and institutional types of uses. These buildings are distinctive within the community fabric created by the other building types. Parking is limited to the rear in most cases. The maximum heights of this building type depend on the district within which it is located. b. Regulations. Regulations for the civic building type are defined in the adjacent table. (1) Table Notes: (a) If located adjacent to flood hazard area, refer to requirements of the Yorkville Stormwater Ordinance No. 2012-56. Refer to FEMA National Flood Hazard Layer FIRMette maps for all flood hazard areas. (b) Maximum Impervious Coverage shall be applied only to all non-flood hazard areas. Refer to FEMA National Flood Hazard Layer FIRMette maps for all flood hazard areas. (c) Lots wider than one hundred (100) feet are permitted one (1) double-loaded aisle of parking (maximum width of seventy (70) feet), located perpendicular to the front lot line. (d) Eighteen (18) feet or more in height counts as two (2) stories towards maximum building height. (e) Corner Clearance: No building, structures or landscaping which obstructs vision on any corner lot between a height of two (2) feet and ten (10) feet above the finished grade of either street within a twenty-five (25) foot triangle formed by the intervening street lines are permitted. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 68 of 93 DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 69 of 93 7. Attached building. a. Description and intent. The attached building is a building comprised of multiple vertical units, each with its own entrance to the street. This building type may be organized as townhouses or rowhouses. b. Parking is required to be located in the rear yard and may be incorporated either into a detached garage or in an attached garaged accessed from the rear of the building. However, when the garage is located within the building, a minimum level of occupied space is required on the front facade to ensure that the street facade is active. c. Regulations. Regulations for the attached building type are defined in the adjacent table. (1) Table Notes: (a) For the purposes of the Attached Building, a building consists of a series of units. When permitted, multiple buildings may be located on a lot within the minimum space between them. However, each building shall meet all requirements of the Building Type. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 70 of 93 (b) Each building shall meet the front lot line coverage requirement, except one (1) of every five (5) units may front a courtyard with a minimum width of thirty (30) feet. The courtyard shall be defined on three (3) sides by units. (c) Maximum Impervious Coverage shall be applied only to all non-flood hazard areas. Refer to FEMA National Flood Hazard Layer FIRMette maps for all flood hazard areas. (d) Attached garages are considered part of the principal building and shall meet all setbacks. Detached garages shall meet all setbacks unless an alley is present. When an alley is present, detached garages shall have a minimum rear setback of five (5) feet. (e) Corner Clearance: No building, structures or landscaping which obstructs vision on any corner lot between a height of two (2) feet and ten (10) feet above the finished grade of either street within a twenty-five (25) foot triangle formed by the intervening street lines are permitted. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 71 of 93 DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 72 of 93 8. Yard building. a. Description and intent. The yard building is a residential building, incorporating a landscaped yard surrounding all sides of the building. Parking and garages are limited to the rear only with preferred access from an alley. b. Regulations. Regulations for the yard building type are defined in the adjacent table. (1) Table Notes: (a) Each building shall meet all requirements of the Building Type. (b) When multiple buildings are located on a single lot, the buildings shall collectively meet the front lot line coverage requirement. Buildings located internal to the lot may be arranged with a courtyard or bungalow court that is a minimum of twenty (20) feet in width. The width of the courtyard shall be exempt from minimum front lot line coverage requirements. The courtyard or bungalow court shall be defined on three (3) sides by units. This layout shall not be allowed on corner lots, only lots internal to a block segment. (c) Maximum Impervious Coverage shall be applied only to all non-flood hazard areas. Refer to FEMA National Flood Hazard Layer FIRMette maps for all flood hazard areas. (d) Attached garages are considered part of the principal building and shall meet all setbacks. Detached garages shall meet all setbacks unless an alley is present. When an alley is present, detached garages shall have a minimum rear setback of five (5) feet. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 73 of 93 DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 74 of 93 9. Entrance types. Entrance type standards apply to the ground story and visible basement of front facades of all building types as defined in this section. Refer to the building type table requirements, sections 10-21-4.C through 10- 21-4.H. a. General. The following provisions apply to all entrance types: (1) Intent. To guide the design of the ground story of all buildings to relate appropriately to pedestrians on the street. Treatment of other portions of the building facades is detailed in each building type standard (refer to building types 10-21-4.C through 10-21-4.H). (2) Applicability. The entire ground story street-facing facade(s) of all buildings shall meet the requirements of at least one (1) of the permitted entrance types, unless otherwise stated. (3) Measuring transparency. Refer to section 10-21-4.B Explanation of building type table standards, for information on measuring building transparency. (4) Visible basements. Visible basements, permitted by entrance type, are optional. The visible basement shall be a maximum of one-half (½) the height of the tallest story. b. Storefront entrance type. Refer to Figure 10-21-41 (1). The Storefront entrance type is a highly transparent ground story treatment designed to serve primarily as the display area and primary entrance for retail or service uses. (1) Transparency. Minimum transparency is required per building type. (2) Elevation. Storefront elevation shall be between zero (0) and one (1) foot above street sidewalk. (3) Visible basement. A visible basement is not permitted. (4) Horizontal facade division. Horizontally define the ground story facade from the upper stories. (5) Entrance. All entries shall be recessed from the front facade closest to the street. (a) Recess shall be a minimum of three (3) feet and a maximum of eight (8) feet deep, measured from the portion of the front facade closest to the street. (b) When the recess falls behind the front build-to zone, the recess shall be no wider than eight (8) feet. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 75 of 93 c. Elevated storefront entrance type. Refer to Figure 10-21-41 (2). The elevated storefront entrance type is a highly transparent ground story treatment similar to the storefront, but permitted to be elevated above the sidewalk for buildings located on parcels with flood hazard areas. (1) Transparency. Minimum transparency is required per building type. (2) Elevation. Storefront elevation may be a half story above the street sidewalk elevation. (3) Visible basement. A visible basement is permitted and does not require occupied space. (4) Horizontal facade division. Horizontally define the ground story facade from the upper stories and any visible basement from the ground story. (5) Entrance. All entries shall be located off a secondary walk along the building face within the build-to zone. (a) The secondary sidewalk shall be elevated above and essentially parallel to the street sidewalk to provide continuous walking along the facade of the building. (b) The secondary sidewalk shall be continuous along the facade of the building and shall connect to the street sidewalk by steps and ramps every fifty (50) feet. (c) The secondary sidewalk shall connect to any other adjacent developments secondary sidewalks, when feasible. Drive crossings shall be of the same material as the secondary walk. (d) The transition between the secondary sidewalk and street sidewalk shall include landscape, patios, and connecting walks. (e) The visible basement shall be located a minimum of five (5) feet from the street sidewalk to allow softening of the transition. (f) The street and the secondary sidewalks shall be a minimum of eight (8) feet in width. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 76 of 93 d. Stoop entrance type. Refer to Figure 10-21-4I (3). A stoop is an unroofed, open platform. (1) Transparency. Minimum transparency is required per building type. (2) Stoop size. Stoops shall be a minimum of five (5) feet deep by six (6) feet wide. (3) Elevation. Stoop elevation shall be located a maximum of two (2) feet six (6) inches (2' 6") above the sidewalk without visible basement and a maximum of four (4) feet six (6) inches (4' 6") above the sidewalk with a visible basement. (4) Visible basement. A visible basement is permitted and shall be separated from the ground story by an expression line. (5) Entrance. All entries shall be located off a stoop. The stoop may be continuous along the facade of the building. (6) Landscape area. A minimum five (5) foot wide landscape area is required within the build-to zone along the length of this entrance type with the exception of walks accessing the building. e. Porch entrance type. Refer to Figure 10-21-41 (4). A porch is a raised, roofed platform that may or may not be enclosed on all sides. If enclosed, the space shall not be climate controlled. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 77 of 93 (1) Transparency. (a) Minimum transparency per building type is required. (b) If enclosed, a minimum of forty percent (40%) of the enclosed porch shall be comprised of highly transparent, low reflectance windows. (2) Porch size. The porch shall be a minimum of five (5) feet deep and eight (8) feet wide. (3) Elevation. Porch elevation shall be located a maximum of two (2) feet six (6) inches (2' 6") above the sidewalk without a visible basement and a maximum of four (4) feet six (6) inches (4' 6") above the sidewalk with a visible basement. (4) Visible basement. A visible basement is permitted. (5) Height. Porch may be two (2) stories to provide a balcony on the second floor. (6) Entrance. All entries shall be located off a porch. 4. Roof types. Roof type standards apply to the roof and cap of all building types as defined in this section. Refer to the building type table requirements, sections 10-21-4.C through 10-21-4.H. a. General provisions. The following provisions apply to all roof types: (1) Intent. To guide the design of the cap of all buildings. (2) Applicability. All buildings shall meet the requirements of one (1) of the roof types permitted for the building type. (3) Measuring height. Refer to section 10-21-4.B for information on measuring building height. (4) Other roof types. Other building caps not listed as a specific type may be requested with the following requirements: (a) The roof type shall not create additional occupiable space beyond that permitted by the building type. (b) The shape of the roof type shall be significantly different from those defined in this section 10-21-4.J, i.e., a dome, spire, vault. (c) The building shall warrant a separate status within the community from the fabric of surrounding buildings, with a correspondence between the form of the roof type and the meaning of the building use. b. Parapet roof type. Refer to Figure 10-21-4J (1). A parapet is a low wall projecting above a building's roof along the perimeter of the building. It can be utilized with a flat or low pitched roof and also serves to limit the view of roof-top mechanical systems from the street. (1) Parapet height. Height is measured from the top of the upper story to the top of the parapet. (a) Minimum height is two (2) feet with a maximum height of six (6) feet. (b) The parapet shall be high enough to screen the roof and any roof appurtenances from view of the street(s). DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 78 of 93 (2) Horizontal expression lines. An expression line shall define the parapet from the upper stories of the building and shall also define the top of the cap. (3) Occupied space. Occupied space shall not be incorporated behind this roof type. c. Pitched roof type. Refer to Figure 10-21-4J (2). This roof type has a sloped or pitched roof. Slope is measured with the vertical rise divided by the horizontal span or run. (1) Pitch measure. The roof may not be sloped less than a 4:12 (rise:run) or more than 16:12. (a) Slopes less than 4:12 are permitted to occur on second story or higher roofs. Refer to Figure 10-21-4J (2). (2) Configurations. (a) Hipped, gabled, and combination of hips and gables with or without dormers are permitted. (b) Butterfly roofs (inverted gable roof) are permitted with a maximum height of eight (8) feet, inclusive of overhang. (c) Gambrel and mansard roofs are not permitted. (3) Parallel ridge line. A gabled end or perpendicular ridge line shall occur at least every one hundred (100) feet of roof when the ridge line runs parallel to the front lot line. Refer to Figure 10-21-4J (3). DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 79 of 93 (4) Roof height. Roofs without occupied space and/or dormers shall have a maximum height on street-facing facades equal to the maximum floor height permitted for the building type. (5) Occupied space. Occupied space may be incorporated behind this roof type. d. Flat roof type. Refer to Figure 10-21-4J (5), Flat Roof Type. This roof type has a flat roof with overhanging eaves. (1) Configuration. Roofs with no visible slope are acceptable. Eaves are recommended on all street facing facades. (2) Eave depth. Eave depth is measured from the building facade to the outside edge of the eave. Eaves shall have a depth of at least fourteen (14) inches. (3) Eave thickness. Eave thickness is measured at the outside edge of the eave, from the bottom of the eave to the top of the eave. Eaves shall be a minimum of eight (8) inches thick. (4) Interrupting vertical walls. Vertical walls may interrupt the eave and extend above the top of the eave with no discernible cap. (a) No more than one-half (½) of the front facade can consist of an interrupting vertical wall. (b) Vertical walls shall extend no more than four (4) feet above the top of the eave. (5) Occupied space. Occupied space shall not be incorporated behind this roof type. (6) No mechanical equipment on roof shall be visible from the adjacent sidewalk. e. Towers. Refer to Figure 10-21-4J (4). A tower is a rectilinear or cylindrical, vertical element, that shall be used with other roof types. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 80 of 93 (1) Quantity. All building types, with the exception of the civic building, are limited to one (1) tower per building. (2) Tower height. Maximum height, measured from the top of the parapet or eave to the top of the tower, is the equivalent of the height of one (1) upper floor of the building to which the tower is applied. (3) Tower width. Maximum width along all facades is one-third (⅓) the width of the front facade or thirty (30) feet, whichever is less. (4) Occupied space. Towers may be occupied by the same uses allowed in upper stories of the building type to which it is applied. (5) Application. May be combined with all other roof types. (6) Tower cap. The tower may be capped by the parapet, pitched, low pitched, or flat roof roof types, or the spire may cap the tower. 5. Additional design requirements. The following outlines the district design requirements that affect a building's appearance and district cohesiveness. They improve the physical quality of buildings, enhance the pedestrian experience, and protect the character of the neighborhood. a. Materials and color. (1) Primary facade materials. Eighty percent (80%) of each street facade shall be constructed of primary materials. Street facade materials shall continue around the corner a minimum depth of twenty (20) feet onto the side facade. (a) Permitted primary building materials include high quality, durable, natural materials, such as stone, brick; wood lap siding; fiber cement board lapped, shingled, or panel siding; glass. Other high quality synthetic materials may be approved during the site plan process with an approved sample and examples of successful, high quality local installations. Refer to Figure 10-21-4K (1). DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 81 of 93 b. Secondary facade materials. Secondary materials are limited to details and accents and include gypsum reinforced fiber concrete for trim and cornice elements; metal for beams, lintels, trim, and ornamentation, and exterior architectural metal panels and cladding. (1) Exterior insulation and finishing systems (EIFS) is permitted on upper floor facades only. c. Roof materials. Acceptable roof materials include three hundred (300) pound or better, dimensional asphalt composite shingles, wood shingles and shakes, metal tiles or standing seam, slate, and ceramic tile. "Engineered" wood or slate may be approved during the site plan process with an approved sample and examples of successful, high quality local installations. Refer to Figure 10-21-4K (2). DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 82 of 93 d. Color. Main building colors shall utilize any historic palettes from any major paint manufacturer. Other colors may be utilized or details and accents, not to exceed a total area larger than ten percent (10%) of the facade surface area. e. Appropriate grade of materials. Commercial quality doors, windows, and hardware shall be used on all ground floor building types with the exception of the attached building and the yard building. Refer to Figure 10-21-4K (3). DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 83 of 93 2. Windows, awnings, and shutters. a. Windows. All upper story windows on all historic, residential, and mixed use buildings shall be recessed, and either casement or double hung. Percent of transparency is required per building type. Horizontal or vertical strip windows, tinted or reflective glass, and glass block (Figure 10-21-4K (4)) are prohibited on street facades. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 84 of 93 b. Security grills. Grills shall be fully retractable and completely within the interior of the building and inconspicuous to the extent possible. Exterior bars are prohibited on any window. Refer to Figure 10-21-4K (5). c. Awnings. All awnings shall be canvas or metal. Plastic awnings and canopy awnings that extend from the front facade into the right-of-way are prohibited. Awning types and colors for each building face shall be coordinated. Refer to Figure 10-21-4K (6). d. Shutters. If installed, shutters, whether functional or not, shall be sized for the windows. If closed, the shutters shall not be too small for complete coverage of the window. Shutters shall be wood. "Engineered" wood may be approved during the site plan process with an approved sample and examples of successful, high quality local installations. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 85 of 93 3. Rear parking facade design. The following applies in all locations where a public building entrance occurs on the rear facade adjacent to a parking lot. Refer to Figure 15.4K (7). a. Entrance type. An entrance type shall be utilized for a minimum of twenty (20) feet of rear facade. Refer to 10-21- 4I(2) -(5). b. Transparency requirement. Public building entrance facade area, minimum twenty (20) feet wide, shall utilize one (1) of the following: c. When the storefront entrance type is utilized, a minimum forty-five percent (45%) transparency is required for the ground floor facade entrance, and the door shall be a minimum of forty-five percent (45%) transparent. d. When any other entrance type is utilized, the minimum transparency required for upper floors of the street facade shall apply to the rear ground floor entrance area, and the door shall be a minimum of forty-five percent (45%) transparent. 3. Awnings and signage are encouraged. 4. Balconies. The following applies in all locations where balconies are incorporated into the facade design facing any street or parking lot. Refer to Figure 10-21-4K (8). DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 86 of 93 a. Size. Balconies shall be a minimum of six (6) feet deep and five (5) feet wide. b. Connection to building. Balconies shall be integral to the facade at the street line. Balconies on stepbacked stories shall be independently secured and unconnected to other balconies. c. Facade coverage. A maximum of forty percent (40%) of the front and corner side facades, as calculated separately, may be covered with balconies, including street-facing railing and balcony structure. Z. Site development standards: 1. Signage. a. General requirements. Refer to chapter 10-20 of the Yorkville City Code for all signage regulations applicable to the downtown overlay districts. b. Revisions to the signage regulations. The following revises chapter 10-20 of the Yorkville City Code specific to the S districts. c. Freestanding low monument signs. (Refer to section 10-20-4) Low monument signs are permitted only in the S4 district. 2. Parking requirements. a. Applicability. This section shall apply to all new development and changes in use or intensity of use for existing development in any S districts. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 87 of 93 b. General requirements. Off-street parking spaces shall be provided in conformance with chapter 10-16 Off-Street Parking and Loading Regulations, unless revised in this section 10-21-5.B. c. Required vehicle parking. The required vehicle parking Table 10-21-5B (1) indicates the maximum vehicle parking ratio for a given use. d. Parking credits. Vehicular parking standards within chapter 10-16 may be reduced by achieving one (1) or all of the following credits: (1) On-street parking credit. For all non-residential uses, on-street parking spaces that meet the following shall be credited against the parking requirement. (a) Spaces shall be designated on-street parking available twenty-four (24) hours of every day. (b) On-street space located a minimum of fifty percent (50%) adjacent to the property line of the lot. (2) Public parking credit. For all non-residential uses, public parking spaces located within six hundred and sixty (660) feet of any property line may be credited against the parking requirement at a rate of one (1) credit for every three (3) public parking spaces. (3) Car-share parking credit. The vehicular parking requirements can be reduced with the inclusion of car- share parking spaces as follows: (a) Per each car-share parking space provided, required parking spaces shall be reduced by four (4) spaces. (b) Required parking spaces may be reduced up to forty percent (40%). (c) Approval. Applicant must provide documentation of an agreement with a car-share company. If this agreement should terminate at any point, applicant shall be required to provide parking as otherwise required herein. (4) Shared parking. Required parking may be reduced to the lower amount if at least eighty percent (80%) of non-residential parking is available as publicly shared parking. Otherwise, the higher standard parking requirement shall apply. (a) Other parking reductions. Additional reductions may be approved by the Planning and Zoning Commission with the submittal of a parking study illustrating the reduction. (5) Bicycle parking. (a) Required bicycle parking. The required bicycle parking Table 10-21-5B (2) indicates the minimum bicycle parking ratio for a given use. (i) Bicycle parking is not required for uses not listed. (ii) Bicycle parking is not required for uses less than two thousand five hundred (2,500) square feet in size. (iii) No use, other than civic is required to accommodate more than twenty (20) bicycles. (b) Bicycle parking dimensions. (i) Required bicycle parking spaces shall have minimum dimensions of two (2) feet in width and six (6) feet in length. (ii) An aisle a minimum of five (5) feet wide shall be provided behind bicycle parking facilities to allow for maneuvering. (iii) A minimum of two (2) feet shall be provided beside each parked bicycle to allows access. This access may be shared by adjacent bicycles. (iv) Racks shall be installed a minimum of two (2) feet from any wall or other obstruction. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 88 of 93 (i) Location. Bicycle parking should be located within fifty (50) feet of the entrance of the use. 1. Indoor or outdoor spaces are permitted, provided they are located on the lot with which they are associated. 2. Bicycle parking facilities shall be separated from vehicular parking areas to protect parked bicycles from damage. The separation may be accomplished through grade separation, distance or physical barrier, such as curbs, wheel stops, poles or other similar features. 3. Racks and structures. Racks and structures shall be provided for each unprotected parking space, and shall be designed to accommodate both chain and U-shaped locking devices supporting the bicycle frame at two (2) points. 3. Landscape. a. General requirements. Refer to chapter 10-17 Fencing and Screening, for all landscaping and screening requirements. b. Build-to zones and setbacks. All build-to zone and setback areas not covered by building shall contain either landscape, patio space, or sidewalk space. (1) Driveways are permitted to cross the front and corner build-to zone and rear setbacks perpendicularly at a maximum of twenty-five (25) feet in width. (2) Driveways may encroach upon the side setbacks longitudinally on parcels fifty (50) feet or less in width. (3) Parking lots shall not encroach upon any setbacks. Side and rear yard parking lots shall not be located closer to the front or corner lot line than the building. c. Frontage buffer requirements. Refer to Figure 10-21-5C (1). The following additional requirements are specific to the S districts and is in addition to information within chapter 10-17 Fencing and Screening guidelines. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 89 of 93 (1) Intent. To lessen the visual impact of parking areas visible from the street. (2) General applicability. Applies to properties in all S districts where a parking area is located adjacent to a right-of-way. (3) Exceptions. Parking areas along alleys, except when a residential district is located across the alley. Single- and two-family residences are also excepted. 4. Street guidelines. a. General street guidelines. The following guidelines should apply to all new streets within S districts with the intent of creating pedestrian oriented, multimodal streets. (1) Typical street elements. All street rights-of-way should include the following vehicular and pedestrian realm considerations. Refer to Figure 10-21-5D (1). DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 90 of 93 (3) Vehicular realm. The vehicular realm is comprised of the travel lanes, bicycle lanes, and parking lanes. (4) Pedestrian realm. The pedestrian realm is comprised of pedestrian facilities, such as sidewalk. A buffer area that serves to buffer pedestrians or bicyclists from the movements of higher speed vehicles in the vehicular realm shall consist of one (1) of the following: (a) Landscape zone. A landscape area between the back of curb to the sidewalk in which street trees, stormwater swales, lighting, and signage may be located. Typically used adjacent to residential ground floor uses. (b) Furnishings zone. A hardscape area that extends from the sidewalk to the back of curb, in which street trees, street furniture, lighting, and signage may be located. Typically used adjacent to commercial or office ground floor uses. (2) Bicycle facilities. Bicycle facilities, such as dedicated lanes and dedicated shared lanes should be included on any streets based on the City's bicycle plan. New streets within S districts shall utilize shared lanes. A shared lane refers to a street that does not have bicycle lanes or a designated shared lane, but the speed and configuration of the street is such that bicycles could comfortably share lanes with traffic. (3) Vehicular on-street parking. On-street parking, whether parallel or diagonal, shall be included according to the district street details for that street. b. Street trees. Street trees are required along all existing and new street frontages. (1) All planting material requirements within landscaping and screening guidelines shall be utilized. (2) Street trees shall be located in either a landscape zone (within a planting bed or lawn) or a furnishings zone (in trees wells with grate as required). (3) Permeable surface. For each tree preserved or planted, a minimum amount of permeable surface area is recommended. (a) Preserved trees should have a permeable surface area equal to the critical root zone. The critical root zone is equal to half of the radius of the tree's mature canopy, measured from the trunk out to the dripline. (b) Planted trees have a suggested minimum permeable area and soil volume based upon tree size; refer to Table 10-21-5D (1) for details. DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 91 of 93 (c) Permeable area for one (1) tree cannot count toward that of another tree. (4) Structural soil. When the critical root zone of an existing tree or the suggested permeable surface area requirement of a newly planted tree extends below any pavement, structural soil is required underneath the pavement. c. Pedestrian lighting. Pedestrian light fixtures shall be installed per the street requirements of the City's Department of Public Works and any streetscape master plan adopted by the City. d. New streets and subdivision. For all developments with total parcel acreage larger than five (5) acres, subdivision and construction of a new street will yield the most buildings. (Building types require buildings to front streets). Refer to Figure 10-21-5D (2) for an example of a typical new block and street configuration. The following recommendations apply: DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 92 of 93 (1) Interconnected street pattern. Streets shall connect and continue existing streets from adjoining areas and cul-de-sac and dead end streets should be avoided. (2) Blocks. (a) The shape of a block shall be generally rectangular, but may vary due to natural features or site constraints. (b) Blocks shall typically be two (2) lots deep with the exception of blocks containing open space. Blocks may also include an alley. Blocks may included existing lots within an existing zoning district. (c) Blocks shall typically be fronted with lots on at least two (2) faces, preferably on the longest street faces. (d) Consider lot and block orientation for maximum energy efficiency. For example, block orientation along an east-west longitudinal axis will encourage development of buildings oriented along an east-west axis, with smaller east and west facing facades, able to take advantage of passive solar technology. (e) Block size should be less than four hundred (400) feet. (3) Access points. A minimum of two (2) access points should be provided for each development, with a minimum of one (1) per every one thousand five hundred feet (1,500') of boundary recommended. (4) Primary streets. Designate primary streets so that all buildings front at least one (1) primary street. Vehicular access should not be located off a primary street, unless the parcel is fronted by more than two (2) primary streets. (5) Blocks may include interior alleys or lanes. (6) Typical lot configuration. All lots shall have frontage along a public street unless otherwise specified in building type requirements. Flag lots are prohibited. c. Temporary structures. (1) General requirements. Refer to chapter 10-17 Fencing and Screening, for all landscaping and screening requirements. (2) Description and intent. Temporary structures are allowed in all districts according to the following guidelines: DRAFT FOR REVIEW United City of Yorkville Chapter 3. District Standards Unified Development Ordinance Update Page 93 of 93 (a) The small scale activity or display area can be a patio for outdoor eating or display of goods and should constitute the majority of the site. The frontage required continues the streetwall of the adjacent buildings, allowing a continuous pedestrian experience from the street with views into the outdoor space. (b) Two (2) accessory structures are permitted. A temporary building may be erected in the rear of the lot and allows patrons to enter the building. A permanent kiosk may be located anywhere on the lot, but allows employees only in the interior. (3) Regulations. Regulations for temporary structures are defined in the following table: (4) Mobile food vendors. Refer to Section 10-3-14 Mobile food vendor vehicles and retail vendor vehicles, for all mobile food vendor requirements. 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: If new information is available at the time of the meeting, then a discussion will be held. Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #10 Tracking Number CC 2021-04 City Buildings Updates City Council – November 28, 2023 None Informational Bart Olson Administration Name Department Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: If new information is available at the time of the meeting, then a discussion will be held. Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #11 Tracking Number CC 2021-38 Water Study Update City Council – November 28, 2023 None Informational Bart Olson Administration Name Department