Rukisha Crawford, DeKalb County Board Member | DeKalb County
Rukisha Crawford, DeKalb County Board Member | DeKalb County
DeKalb County Forest Preserve District Board met Nov. 20.
Here is the agenda provided by the board:
1. Roll Call
2. Approval of Agenda
3. Approval of Minutes
a. Minutes from October 16, 2024 Forest Preserve District Meeting
4. Communications & Proclamations
5. Public Comments
Any member of the public may address the Forest Preserve District Board for up to 3 minutes on any topic of their choosing. There will be no yielding of time to other members of the public and agenda time for public comments is limited to 30 minutes in total.
6. Ordinances
a. Ordinance FP-O2024-01—An Ordinance of the DeKalb County Forest Preserve District Providing for a Tax Levy 2024 for FY2025.
The Forest Preserve District’s annual property tax levy must be adopted by the end of the calendar year. DeKalb County Forest Preserve District’s is subject to the Property Tax Extension Limitation Law (PTELL), commonly referred to as “tax caps”. PTELL restricts extension limitation for the year to the lesser of 5% or the percentage increase in the Consumer Price Index during the twelve-month calendar year preceding the levy year. For 2024-25 extensions, the County’s cap has been established at 3.4%.
It is recommended for the 2024-25 levy year that the Forest Preserve District does not levy to the cap and pick-up equalized assessed valuation (EAV) that is the result of new construction while working to reduce the tax burden on existing taxpayers.
The starting point when considering the property tax levy is to understand the Forest Preserve District’s equalized assessed valuation (EAV) for the coming year. Estimated EAV figures are still not finalized, however the figures are coming together and can provide an idea of what the District’s levy will mean to property taxpayers. The District’s final rate setting EAV in 2023-24 was $2,971,473,323. An overall assessment factor of approximately 10.00% has been applied to properties within DeKalb County unless they were individually re-assessed by their respective Township Assessor. Based on the best information available to the County Supervisor of Assessments, estimates for the County’s EAV for 2024-25 is $3,490,282,770 (+17.46%), which includes $221,662,105 in estimated new construction.
The proposed rate reduction for 2024-2025 is 7.93% (from 0.064044 to 0.058964). When the rate reduction exceeds the increase in property value, the result is less taxes paid to the County. That rate is then applied to new construction, which is where new dollars are generated to support County services.
The table below outlines last year’s levy and the proposed 2024-25 levy:
| 2023-24 | 2024-25 | |||
| Total | Existing | New | Total | |
| FPD Levy | 1,903,052 | 1,927,300 | 130,700 | 2,058,000 |
| Percent Change Levy | - | - | - | 8.14% |
| EAV | 2,971,473,323 | 3,268,620,665 | 221,662,105 | 3,490,282,770 |
| Percent Change EAV | - | 10.00% | 7.46% | 17.46% |
| Rate | 0.06404 | 0.05896 | 0.05896 | 0.05896 |
The proposed levy would mean that, on average, existing property owners would expect to see their property values increase and their rate decrease. The chart below shows the estimated change in the Forest Preserve District tax bill for a $200,000 home in 2023 (payable in 2024) and the same home in 2024 (payable in 2025) which is now valued at an estimated $220,000 based on the average increase in EAV (10.00%):
| 2023-24 | 2024-25 | |
| Market Value | 200,000 | 220,000 |
| Property Value (1/3) | 66,667 | 73,333 |
| FPD Tax Rate | 0.06404 | 0.05896 |
| FPD Tax Bill | $ 42.70 | $ 43.24 |
| Difference | $ 0.54 |
| 2023-24 Levy | Percentage | 2024-25 Levy | Percentage | |
| General | 1,576,000 | 83.12% | 1,734,000 | 84.26% |
| Tort & Liability | 262,000 | 13.82% | 262,000 | 12.73% |
| IMRF | 6,000 | 0.32% | 6,000 | 0.29% |
| FICA | 52,000 | 2.74% | 56,000 | 2.72% |
| Total | 1,896,000 | 100% | 2,058,000 | 100% |
Committee Action: The Forest Preserve Operations Committee considered Ordinance FP O2024-01 on October 24th and forwarded the Ordinance to the Forest Preserve District Board with a favorable recommendation by voice vote, with all votes cast in the affirmative.
b. Ordinance FP-O2024-02—An Ordinance of the DeKalb County Forest Preserve District Providing an Annual Appropriation.
This Ordinance establishes the annual appropriation and budget for the FY2025 budget year.
Committee Action: The Forest Preserve Operations Committee considered Ordinance FP O2024-01 on October 24th and forwarded the Ordinance to the Forest Preserve District Board with a favorable recommendation by voice vote, with all votes cast in the affirmative.
7. Resolutions
a. Resolution FP-R2024-016—A Resolution Approving the Acquisition of Property Adjacent to the Riverwood Forest Preserve in Kingston Township in the Amount of $20,321.30.
Resolution FP-R2024-016 approves the acquisition of 2.3 acres of land adjacent to the Riverwood Forest Preserve in Kingston Township from the Wood Family. The described area to be purchased by the DeKalb County Forest Preserve District for the agreed upon 2019 appraised value of $17,531.00 per acre x 2.3 total acres = $40,321.30 and, a Wood family $20,000 donation / discount for vacating a 10 ft wide by approximately 200 ft long easement for a total acquisition price of $20,321.30.
In 2019 and 2020 the Wood Family made considerable monetary and other valuable donations for the acquisition and development of Riverwood Forest Preserve and, as possible, will continue to support the DeKalb County Forest Preserve District in the future.
Committee Action: The Forest Preserve Operations Committee considered Resolution FP R2024-016 on November 14th and forwarded the Resolution to the Forest Preserve District Board with a favorable recommendation by roll call vote, with all votes cast in the affirmative.
b. Resolution FP-R2024-017—A Resolution Approving an Intergovernmental Agreement Related to the City of DeKalb South Fourth Street Tax Increment Financing District.
The City of DeKalb has proposed the creation of a Tax Increment Financing (TIF) District aligning roughly with the South Fourth Street corridor from Taylor Street to I-88. TIF Districts are a tool used by municipalities to stimulate private investment in areas that qualify as blighted or as a conservation area. Under the use of Tax Increment Financing, taxing bodies forgo property tax revenue generated by the defined area and those funds are utilized for economic development or public improvement projects.
Since 2014, the South Fourth Street corridor has declined in overall property value and in the number of viable commercial businesses. The feasibility of the proposed TIF District has been investigated by PGAV Planners of St. Louis, a consultant hired by the City of DeKalb. PGAV has found that the proposed district qualifies as a conservation area due to the number of structures within the proposed district that are an age of 35 years or more.
The City of DeKalb has asked that the taxing bodies that overlap the South First Street Corridor enter into an Intergovernmental Agreement related to the TIF District. The Joint Review Board, the body that is responsible for the oversight of the City’s TIF Districts, has reviewed the proposed agreement and believes it is in the best interest of the community for the taxing bodies to approve said agreement. Resolution FP-R2024-017 approves the Intergovernmental Agreement.
Committee Action: The Forest Preserve Operations Committee considered Resolution FP R2024-017 on November 14th and forwarded the Resolution to the Forest Preserve District Board with a favorable recommendation by roll call vote, with all votes cast in the affirmative.
c. Resolution FP-R2024-018—A Resolution Approving the Payment of Forest Preserve Claims for November 2024, and Off-Cycle Claims Paid During the Previous Month, Including All Claims for Travel, Meals, and Lodging, in the Amount of $120,554.12.
8. Reports of Forest Preserve Officials: Move to accept and place on file the following Reports of Forest Preserve Officials.
Cash & Investments in Forest Preserve Bank Accounts – October 2024
9. Old Business
10. New Business
11. Adjournment
https://dekalbcounty.org/wp-content/uploads/2024/11/agenda-fpd-11202024.pdf
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