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TO: Mayor Thomas J. Weisner
FROM: Brian W. Caputo, Chief Financial Officer/City Treasurer
DATE: November 16, 2015
SUBJECT:
2015 Special Service Area Property Tax Levies.
PURPOSE:
The city has established numerous SSAs within its corporate boundaries for a variety of purposes. Some of these SSAs are “active” and SSA property taxes are levied in support of their purposes. Eight of the active SSAs are 34-series SSAs whose tax levies have been pre-established by the City Council’s passage of ordinances related to the payment of principal and interest on the Series 2006 and 2012D Refunding Debt Certificates. The remaining SSAs are “dormant.” Generally, the city has established the dormant SSAs as a contingency to enable the city to undertake focused stormwater management projects should the need arise.
BACKGROUND:
The city has established numerous SSAs within its corporate boundaries for a variety of purposes. Some of these SSAs are “active” and SSA property taxes are levied in support of their purposes. Eight of the active SSAs are 34-series SSAs whose tax levies have been pre-established by the City Council’s passage of ordinances related to the payment of principal and interest on the Series 2006 and 2012D Refunding Debt Certificates. The remaining SSAs are “dormant.” Generally, the city has established the dormant SSAs as a contingency to enable the city to undertake focused stormwater management projects should the need arise.
DISCUSSION:
Attached as Exhibit 1 is a schedule summarizing the proposed 2014 property tax levies for the active SSAs, other than those pertaining to the 34-series SSAs. The changes in the SSA levies will be as follows:
SSA 24, Eagle Point. This levy is being increased by $1,000 to accommodate the request of the subdivision’s homeowners association to increase the annual SSA levy to compensate for inflation.
While not addressed in the attached SSA property tax levies, the total SSA property tax levies for SSAs 34A through 34G (including SSA 34C2) will be $1,144,700.00 (after an abatement of $20,000). As described above, this amount will be applied to principal and interest due in 2015 on the Series 2006 and 2012D Refunding Debt Certificates.
It is also noteworthy that no levy ordinance is included here for SSA 164 (Tanglewood Oaks). This is because a five-year tax levy ordinance is on file with the Kane County Clerk to provide for annual SSA property tax levies in SSA 164 through the 2016 tax levy year.
IMPACT STATEMENT:
Not applicable.
RECOMMENDATIONS:
That the City Council approve the attached 2015 SSA property tax levies for the city’s 18 active SSAs (other than 34A through 34G and 164).
cc: Alderman O’Connor, Chairman
Alderman Mervine
Alderman Bohman
Alderman Mesiacos, Alternate
CITY OF AURORA, ILLINOIS
ORDINANCE NO. _________
DATE OF PASSAGE ________________
title
An Ordinance Levying Certain Special Service Area Taxes For The Fiscal Year January 1, 2015 Through December 31, 2015 (Special Service Area Number One).
body
WHEREAS, the City of Aurora has a population of more than 25,000 persons and is, therefore, a home rule unit under subsection (a) of Section 6 of Article VII of the Illinois Constitution of 1970; and
WHEREAS, subject to said Section, a home rule unit may exercise any power and perform any function pertaining to its government and affairs for the protection of the public health, safety, morals, and welfare; and
WHEREAS, City of Aurora Special Service Area Number One has been established by Ordinance No. O94-93, adopted September 6, 1994, entitled:
“AN ORDINANCE FOR THE ESTABLISHMENT OF A
SPECIAL SERVICE AREA NUMBER ONE
IN THE CITY OF AURORA FOLLOWING NOTICE
AND PUBLIC HEARING IN CONNECTION THEREWITH,”
no petition having been filed opposing the creation of the Special Service Area, pursuant to Section 27-55 of the “Special Service Area Tax Law” (35 ILCS 200/27-5 et seq.); said Special Service Area consisting of the territory described in the Ordinance aforesaid; and the City of Aurora having been authorized to levy taxes for special services in said Special Service Area; and
WHEREAS, under the provisions of Section 27-25 of the Law, the City Council gave due notice and held a required public hearing on July 5, 1994 as to the tax extension; and
WHEREAS, by said notice and hearing, no objections having been received, the tax amount was established to be levied upon the equalized assessed valuation of the property in said area in an amount not to exceed an annual rate of one percent (1.0%) of said value for a maximum of eight (8) years commencing in 1994; and
WHEREAS, pursuant to due process of law, the City Council extended the life of said Special Service Area for an additional eight (8) years through tax levy year 2009 by its passage of Ordinance No. O02-92 on August 27, 2002, and
WHEREAS, pursuant to due process of law, the City Council extended the life of said Special Service Area for an additional eight (8) years through tax levy year 2017 by its passage of Ordinance No. O10-051 on August 24, 2010
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Aurora, Illinois, as follows:
SECTION 1: That for City of Aurora Special Service Area Number One as
currently established, a tax may be annually assessed and levied on property in
such Area in an amount not to exceed one percent (1.0%) of the equalized
assessed value of said property.
SECTION 2: That the total amount for all purposes to be collected from the tax
levy of the current fiscal year in Special Service Area Number One is ascertained
to be the sum of $220,000.
SECTION 3: That the following sums be, and the same hereby are, levied upon
the taxable property as defined in the Property Tax Code (35 ILCS 200/1-1 et
seq.) in City of Aurora Special Service Area Number One, said tax to be levied
for the fiscal year beginning January 1, 2015, and ending December 31, 2015:
AMOUNT TO BE
BUDGETED PROVIDED FROM
AMOUNT TAXATION
Special municipal services in addition
to those services provided generally
throughout the City of Aurora $270,000 $220,000
SECTION 4: This tax is levied pursuant to Article VII of the Constitution of the
State of Illinois and the Acts and Ordinance herein above named.
SECTION 5: That there is hereby certified to the County Clerk of Kane County,
Illinois, the sum aforesaid constituting the said total amount of $220,000 which
total amount the City of Aurora Special Service Area Number One requires to be
raised by taxation in the current fiscal year of the City, and City Clerk of the 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.
SECTION 6: That this Ordinance shall be in full force and effect, and shall be
controlling, upon its passage and approval.
SECTION 7: That all Ordinances or parts of ordinances thereof in conflict
herewith are hereby repealed to the extent of any such conflict.
SECTION 8: That any section or provision of this ordinance that is construed to
be invalid or void shall not affect the remaining Sections or provisions which shall
remain in full force and effect thereafter.
PRESENTED to the City Council of the City of Aurora, Illinois, on the 1st day of
December, 2015.
FILED for inspection on the 1st day of December, 2015.
PASSED by the City Council of the City of Aurora, Illinois, this 8th day of December, 2015, pursuant to a roll call vote as follows:
AYES_____ NAYES_____ABSENT_____
APPROVED AND SIGNED by the Mayor of the City of Aurora, Illinois, this 8th day of December, 2015.
__________________________
Mayor
ATTEST:
___________________________
City Clerk