Commissioner's Viewpoint...

WHY?

by Robert S. Nichols

Why has Illinois put its financial cart before the horse? In all the years that I have been a park district commissioner, the only answer that I can get is "that's the way it is." Have you tried to explain to a new commissioner or a local taxpayer the backward process local districts use to budget and spend local taxes? I have and all I do is leave a wake of confusion.

Last year about this time we had already done the basic budgets for our new year. The tax budgets and appropriation ordinances were in the works and our levy was due to be passed before the middle of September. All in all this process took about six months and at no time during that period did our board know its expected tax income or its tax rate.

It wasn't until early of this year that the assessor added up the valuation of our district. Then the state changed it with their multiplier. At that point, almost a year from the start of the process, the county clerk created a tax rate and advised us of the amount of funds that we are to expect. Since part of our district is in Cook County, we don't expect to get that amount until late June or July. By that time we will be well into our spending year.

If we are confused, imagine the poor taxpayer. He sees notices of budgets and assessments in the newspaper but nowhere does he see his tax rates or amounts until that fatal day his tax bill arrives.

Then he finds out (a) his assessment is high but it is too late to do anything about it, (b) one of the districts had a major levy increase due to an old bond issue and the time to adjust other levies is past, (c) the state multiplier was different from last year and the time is past when it is possible to adjust, and/or (d) he has a different rate than someone in the same district but a different county.

Any local official he talks to passes the blame on the next fellow in line. And we all pay the taxes.

But couldn't we do it a little differently and save some of this confusion for local officials while giving the taxpayer an easier way to find his way through the maze of local taxation? In brief, why can't local taxing bodies have their assessed valuation with the state multiplier BEFORE they begin the budget and levy process? Then each and every taxing district would be able to list not only the exact amount of levy but the expected tax rate. By simple comparison with the previous year's rates, local taxpayers would be able to determine his tax costs before they are levied. With advance notice to boards, time would be available for local taxpayers to question and/or use referendum powers to respond to taxing rates.

It would be nice to have the horse in front of the cart. Isn't there at least one Illinois farmer left who can do it?

Robert S. Nichols serves as a commissioner for the Bensenville Park District. He is also a member of the Board of Directors of the Illinois Association of Park Districts and is the President-elect of the Illinois Park and Recreation Foundation. Mr. Nichols was contributing author and editor of the IAPD Park Commission's Manual and is Co-Chairperson of the IPRA-IAPD Editorial Board.

On Saturday, April 19, the South Suburban Park and Recreation Professionals Association sponsored and conducted a March of Dimes Walk-a-thon. There were three area walks in the south suburbs of Chicago: Oak Lawn-Palos; Tinley Park-Orland Park; and Matteson-Park Forest. Under warm sunny skies, 1486 walkers and joggers raised a total of $60,000 over the 20-mile course in each of the areas. The S.S.P.R.P.A. was proud to have directors, recreational staff, commissioners and many volunteers to coordinate and work to make this event a huge success. The three area walk-a-thons replaced the annual Expo held at a shopping center complex. Feedback was positive and a committee was formed to discuss what direction will be taken next year.

Illinois Parks and Recreation 7 July/August, 1980