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City Council Packet 2025 04-09-25 - special NOTICE I, Mayor John Purcell, call a Special City Council meeting on Wednesday, April 9, 2025 at 6:00 p.m., pursuant to the Open Meetings Act (5 ILCS 120/). The agenda for this meeting shall include the following: 1. Call to Order 2. Roll Call 3. Establishment of Quorum 4. Citizen Comments 5. Business a. Ordinance abating the tax hereto levied for the year 2024 to pay debt service on General Obligation Bonds (Alternate Revenue Source), Series 2025A and Series 2025B, of the United City of Yorkville, Kendall County, Illinois. 6. Adjournment Dated this 7th day of April, 2025. _______________________________ Mayor John Purcell United City of Yorkville 651 Prairie Pointe Drive Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us AGENDA SPECIAL CITY COUNCIL MEETING Wednesday, April 9, 2025 6:00 p.m. City Hall Council Chambers 651 Prairie Pointe Drive, Yorkville, IL 1. Call to Order 2. Roll Call 3. Establishment of Quorum 4. Citizen Comments 5. Business a. Ordinance abating the tax hereto levied for the year 2024 to pay debt service on General Obligation Bonds (Alternate Revenue Source), Series 2025A and Series 2025B, of the United City of Yorkville, Kendall County, Illinois. 6. Adjournment United City of Yorkville 651 Prairie Pointe Drive Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us 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 Business - A Tracking Number 2024 Bond Abatement – 2025A and 2025B Bonds Special City Council – April 9, 2025 Majority Approval Please see the attached memo. Rob Fredrickson Finance Name Department Summary Approval of an ordinance abating debt service amounts for the 2025A and 2025B bonds. Background As part of the 2024 annual levy process, the City has previously abated the six bonds listed below: 1) 2015A (Partial 2005 Countryside Refi) Total abatement 2) 2014 (Partial 2005 Countryside Refi) Total abatement 3) 2014A (Game Farm) Total abatement 4) 2021 (New City Hall/Police Station) Total abatement 5) 2022 (2011 Refi/New City Hall) Total abatement (final year) 6) 2023A (Water Main Repl/Well #10) Total abatement Staff was recently notified by the County regarding the absence of a bond abatement ordinance for the City’s 2025A (Water) and 2025B (Public Works/Park Facility) bond issuances, which were approved by the City Council on December 12, 2024 (Ordinance 2024-76), with the bond closing occurring in late January 2025. The attached ordinance will abate approximately $3.686 million in property taxes, as detailed in Exhibit A, related to the 2025A and 2025B bonds for the 2024 levy year (payable in 2025). Pending approval of the abatement ordinance, the City’s total property tax levy for 2024 is projected to be approximately $4.05 million – which reflects estimated growth attributable solely to new construction. Recommendation Staff recommends approval of the 2025AB bond abatement ordinance. Memorandum To: City Council From: Rob Fredrickson, Finance Director Date: April 7, 2025 Subject: 2024 Bond Abatement – 2025A and 2025B Bonds Ordinance No. 2025-____ Page 1 ORDINANCE NO. 2025-________ AN ORDINANCE abating the tax hereto levied for the year 2024 to pay debt service on General Obligation Bonds (Alternate Revenue Source), Series 2025A and Series 2025B, 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 2024-76, adopted on the 12th day of December, 2024 (the “Ordinance”), did provide for the issue of $68,850,000 General Obligation Bonds (Alternate Revenue Source), Series 2025A and Series 2025B (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 2024 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 taxes heretofore levied for the year 2024 in the Ordinance authorizing the General Obligation Bonds (Alternate Revenue Source), Series 2025A and General Obligation Bonds (Alternative Revenue Source), Series 2025B are hereby abated in their 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 taxes levied for the year 2024 in accordance with the provisions hereof. Ordinance No. 2025-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2025, pursuant to a roll call vote as follows: DAN TRANSIER ________ KEN KOCH ________ ARDEN JOE PLOCHER ________ MATT MAREK ________ CHRIS FUNKHOUSER ________ RUSTY CORNEILS ________ SEAVER TARULIS ________ CRAIG SOLING ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2025. ____________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2025. 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 __________________, 2025, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2024 to pay debt service on General Obligation Bonds (Alternate Revenue Source), Series 2025A and Series 2025B, 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 _____________________, 2025, 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 2024 for the payment of the City’s $68,850,000 General Obligation Bonds (Alternate Revenue Source), Series 2025A and Series 2025B, 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 ___________________, 2025. _________________________________ 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. 2025-________ AN ORDINANCE abating the tax hereto levied for the year 2024 to pay debt service on General Obligation Bonds (Alternate Revenue Source), Series 2025A and Series 2025B, 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 _____________________, 2025. 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 ___________________, 2025. Jori Behland, City Clerk United City of Yorkville United City of Yorkville, Kendall County, Illinois General Obligation Bonds (Alternate Revenue Source), Series 2025A and Series 2025B, Dated: February 19, 2025 / Final Proof of D/S for Arbitrage Purposes Date Principal Interest Total 02/19/2025 - - - 06/30/2025 - 1,087,313.65 1,087,313.65 12/30/2025 1,105,000.00 1,494,018.75 2,599,018.75 06/30/2026 - 1,466,393.75 1,466,393.75 12/30/2026 915,000.00 1,466,393.75 2,381,393.75 06/30/2027 - 1,443,518.75 1,443,518.75 12/30/2027 960,000.00 1,443,518.75 2,403,518.75 06/30/2028 - 1,419,518.75 1,419,518.75 12/30/2028 1,005,000.00 1,419,518.75 2,424,518.75 06/30/2029 - 1,394,393.75 1,394,393.75 12/30/2029 1,055,000.00 1,394,393.75 2,449,393.75 06/30/2030 - 1,368,018.75 1,368,018.75 12/30/2030 1,110,000.00 1,368,018.75 2,478,018.75 06/30/2031 - 1,340,268.75 1,340,268.75 12/30/2031 1,165,000.00 1,340,268.75 2,505,268.75 06/30/2032 - 1,311,143.75 1,311,143.75 12/30/2032 1,225,000.00 1,311,143.75 2,536,143.75 06/30/2033 - 1,280,518.75 1,280,518.75 12/30/2033 1,285,000.00 1,280,518.75 2,565,518.75 06/30/2034 - 1,248,393.75 1,248,393.75 12/30/2034 25,695,000.00 1,248,393.75 26,943,393.75 06/30/2035 - 606,018.75 606,018.75 12/30/2035 - 606,018.75 606,018.75 06/30/2036 - 606,018.75 606,018.75 12/30/2036 - 606,018.75 606,018.75 06/30/2037 - 606,018.75 606,018.75 12/30/2037 - 606,018.75 606,018.75 06/30/2038 - 606,018.75 606,018.75 12/30/2038 - 606,018.75 606,018.75 06/30/2039 - 606,018.75 606,018.75 12/30/2039 - 606,018.75 606,018.75 06/30/2040 - 606,018.75 606,018.75 12/30/2040 - 606,018.75 606,018.75 06/30/2041 - 606,018.75 606,018.75 12/30/2041 - 606,018.75 606,018.75 06/30/2042 - 606,018.75 606,018.75 12/30/2042 - 606,018.75 606,018.75 06/30/2043 - 606,018.75 606,018.75 12/30/2043 3,615,000.00 606,018.75 4,221,018.75 06/30/2044 - 531,459.38 531,459.38 12/30/2044 3,765,000.00 531,459.38 4,296,459.38 06/30/2045 - 451,453.13 451,453.13 12/30/2045 3,925,000.00 451,453.13 4,376,453.13 06/30/2046 - 368,046.88 368,046.88 12/30/2046 4,090,000.00 368,046.88 4,458,046.88 06/30/2047 - 278,578.13 278,578.13 12/30/2047 4,270,000.00 278,578.13 4,548,578.13 06/30/2048 - 185,171.88 185,171.88 12/30/2048 4,460,000.00 185,171.88 4,645,171.88 06/30/2049 - 87,609.38 87,609.38 12/30/2049 1,960,000.00 87,609.38 2,047,609.38 06/30/2050 - 44,734.38 44,734.38 12/30/2050 2,045,000.00 44,734.38 2,089,734.38 Total $63,650,000.00 $41,928,113.72 $105,578,113.72 2025 AB Bonds Final Prici | Issue Summary | 1/21/2025 | 1:00 PM Speer Financial, Inc. 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