|
Surviving Property Tax Caps in Illinois Public Libraries
Margaret Collins
HISTORY AND DEFINITION
Illinois' Property Tax Extension Limitation Law was passed in 1991 to provide tax relief from the rising property taxes in non-home-rule taxing districts in the "collar counties": DuPage, Kane, Lake, McHenry and Will. Cook County became subject to the Property Tax Extension Limitation Law in 1994 (PTELL). As of the April 13, 1999 general election, 34 of Illinois' 102 counties are subject to the Property Tax Extension Limitation Law, commonly known as "tax caps." Some 265 Illinois public libraries receive taxes from these tax cap counties.
COUNTIES UNDER THE PROPERTY TAX EXTENSION LIMITATION LAW
Boone
Champaign
Christian
Cook
DeKalb
DuPage
Franklin
Jackson
Jefferson
JoDaviess
Kane Kankakee
|
Kendall
Lake
Lee
Livingston
Logan
Macoupin
Marion
McDonough
McHenry
Menard
Monroe
Morgan
|
Randolph
Sangamon
Schuyler
Stephenson
Tazewell
Union
Washington
Will
Williamson
Winnebago
|
The Property Tax Extension Limitation Law limits increases in property tax extensions (total taxes billed) for non-home-rule taxing districts. Under this limitation, increases in property tax extensions are limited to the lesser of (1) 5 percent or (2) the increase in the consumer price index (CPI) for all urban consumers. The limitation is based on the previous year's extension and applies to the aggregate extension for those funds subject to PTELL. The limit does not apply to new construction, annexation, voter-approved increases in the PTELL or to increases in assessed value in a former tax increment financing district (TIF) in the first year after its abolition. Tax caps do not apply to property taxes imposed to pay:
• General obligation bonds issued prior to the cutoff date,
• General obligation bonds issued on or after the cutoff date, if approved by referendum,
• Bonds issued to refund or to continue to refund voter-approved general obligations,
• Alternate Bonds, sometimes called "double-barreled bonds," issued under Section 15 of the Local Government Debt Reform Act,
• Limited bonds, to the extent the payments do not exceed the debt service extension base minus certain offsetting amounts,
• Building commission leases used to retire bonds issued by the commission before the cutoff date.
* Margaret Collins, Recruitment and Public Library Programs Consultant, Illinois State Library, Springfield.
164
WHEN IS THE PTELL EFFECTIVE?
The PTELL is effective when the county referendum is approved by the voters. The PTELL applies to non-home-rule taxing units located entirely within the county, including all types of libraries. A library that overlaps more than one county is treated differently. Two conditions must be met before the district is subject to PTELL. 1) The counties in which the library receives taxes must have held referenda. 2) A majority of the library taxing area's equalized assessed value must be located in counties where voters have approved the referenda. If both conditions are met, the entire district is subject to the PTELL. After the final referendum the Illinois Department of Revenue will notify the library if the district is subject to the PTELL. The State Library and Illinois' library systems have been tracking the impact of tax caps on public libraries' tax rates in the collar counties (See chart at the end of the article).
Seeing the decline in public library tax rates and the spread of Property Tax Extension Limitation Law in Illinois counties, the Illinois library community worked with Illinois lawmakers in 1997 to enact Public Act 90-169. This law was passed to enable public libraries to continue to qualify for the public library per capita and equalization aid grants if tax caps reduced the library's tax rate below the .13 percent required by law. This law protects public libraries from losing their state grants, but it does not limit the impact of tax caps on local funding.
LIBRARIES UNDER TAX CAPS
|
| Boone County
| | Belvidere | Ida Public Library
| |
Loves Park* | North Suburban District Library
| | |
Champaign County
| | Homer | Homer community Library
| | Mahomet | Mahomet Public Library District
| | Ogden | Ogden Rose Public Library
| | Philo | Philo Public Library District
| | Sidney | Sidney Community Library
| | St. Joseph | St. Joseph Township-Swearingen Memorial Library
| |
Tolono | Tolono Public Library District
| |
Christian County
| | Assumption | Assumption Public Library district
| | Morrisonville | Kitchell Memorial Library
| | Pana | Carnegie-Schuyler Library
| | Stonington | Stonington Township Public Library
| | Taylorville | Taylorville Public Library
| | | Cook County
| | Alsip | Alsip-Merrionette Park Library
district
| | Barrington* | Barrington Public Library District
| | Bartlett* | Bartlett Public Library District
| | Bedford Park | Bedford Park Public Library
District
| | Bensenville* | Bensenville Community Public
Library district
| | Berkeley | Berkeley Public Library
| | Blue Island | Blue Island Public Library
| | Bridgeview | Bridgeview Public Library
| | Broadview | Broadview Public Library District
| | Brookfield | Brookfield Free Public Library
| | Burbank | Prairie Trails Public Library
District
| | Crestwood | Crestwood Public Library District
| | Dolton | Dolton Public Library District
| | Elgin* | Gail Borden Public Library
District
| | Flossmoor | Flossmoor Public Library
| | Ford Heights | Ford Heights Public Library
District
| | Forest Park | Forest Park Public Library
| | Frankfort* | Frankfort Public Library District
| | Franklin Park | Franklin Park Public Library
District
| | Glencoe | Glencoe Public Library
| | Glenwood | Glenwood-Lynwood Public
Library District
| | Harvey | Dixmoor Public Library District
| | Harvey | Harvey Public Library District
| | Harwood | Eisenhower Public Library
| | Heights | District
| | Hazel Crest | Grande Prairie Public Library
District
| | Hinsdale* | Hinsdale Public Library
| | Hodgkins | Hodgkins Public Library District
| | Hometown | Hometown Public Library
| | Homewood | East Hazel Crest Library District
| | Homewood | Homewood Public Library District
| | Justice | Justice Public Library District
| | Kenilworth | Kenilworth Public Library District | | LaGrange | LaGrange Public Library
| | LaGrange Park | LaGrange Park Public Library District
| | Lemont* | Lemont Public Library District
| | Lincolnwood | Lincolnwood Public Library
District
|
165
|
Lyons
|
Lyons Public Library
|
|
Markham
|
Anderson Oglesby Public Library
|
|
Matteson
|
Matteson Public Library
|
|
Maywood
|
Maywood Public Library District
|
|
McCook
|
McCook Public Library District
|
|
Melrose Park
|
Melrose Park Public Library
|
|
Midlothian
|
Midlothian Public Library
|
|
Niles
|
Niles Public Library District
|
|
North Riverside
|
North Riverside Public Library District
|
|
Northlake
|
Northlake Public Library District
|
|
Oak Brook*
|
Oak Brook Free Public Library
|
|
Oak Forest
|
Acorn Public Library District
|
|
Olympia Fields
|
Olympia Fields Public Library
|
|
Palatine
|
Palatine Public Library District
|
|
Palos Heights
|
Palos Heights Public Library
|
|
Palos Hills
|
Green Hills Public Library District
|
|
Palos Park
|
Palos Park Public Library
|
|
Phoenix
|
Phoenix Public Library District
|
|
Posen
|
Posen Public Library District
|
|
Prospect Heights
|
Prospect Heights Public Library District
|
|
Richton Park
|
Richton Park Public Library District
|
|
River Forest
|
River Forest Public Library
|
|
River Grove
|
River Grove Public Library District
|
|
Riverdale
|
Riverdale Public Library District
|
|
Riverside
|
Riverside Public Library
|
|
Robbins
|
William Leonard Public Library District
|
|
Sauk Village*
|
Nancy L. McConathy Public Library District
|
|
Schaumburg
|
Schaumburg Township District Library
|
|
Steger*
|
Steger-South Chicago Heights Public Library District
|
|
Stickney
|
Stickney-Forest View Public Library District
|
|
Streamwood*
|
Poplar Creek Public Library District
|
|
Summit
|
Summit Public Library District
|
|
Tinley Park
|
Orland Hills Public Library District
|
|
Westchester
|
Westchester Public Library
|
|
Western Springs
|
Thomas Ford Memorial Library
|
|
Wheeling*
|
Indian Trails Public Library District
|
|
Wilmette
|
Wilmette Public Library District
|
|
Winnetka
|
Winnetka-Northfield Public Library District
|
|
Worth
|
Worth Public Library District
|
|
|
DeKalb County
|
|
Cortland
|
Cortland Community Library
|
|
Genoa
|
Genoa Public Library District
|
|
Hinckley
|
Squaw Grove Public Library District
|
|
Kirkland
|
Kirkland Public Library
|
|
Malta
|
Malta Township Public Library
|
|
Sandwich
|
Sandwich District Library
|
|
Shabbona
|
Flewellin Memorial Library
|
|
Waterman
|
Clinton Township Public Library
|
|
|
DuPage County
|
|
Bartlett*
|
Bartlett Public Library District
|
|
Batavia*
|
Batavia Public Library District
|
|
Bensenville*
|
Bensenville Community Public Library District
|
|
Bolingbrook*
|
Fountaindale Public Library
District
|
|
Clarendon Hills
|
Clarendon Hills Public Library
|
|
Darien
|
Indian Prairie Public Library
District
|
|
Glendale
|
Glenside Public Library District
|
|
Heights
|
|
|
Hinsdale*
|
Hinsdale Public Library
|
|
Itasca
|
Itasca Community Library
|
|
Lemont*
|
Lemont Public Library District
|
|
Lisle
|
Lisle Library District
|
|
Lombard
|
Helen M. Plum Memorial Library
|
|
Oak Brook*
|
Oak Brook Free Public Library
|
|
Roselle
|
Roselle Public Library District
|
|
St. Charles*
|
St. Charles Public Library District
|
|
Streamwood*
|
Poplar Creek Public Library
District
|
|
Villa Park
|
Villa Park Public Library
|
|
Warrenville
|
Warrenville Public Library
District
|
|
West Chicago
|
West Chicago Public Library
District
|
|
Westmont
|
Westmont Public Library
|
|
Winfield
|
Winfield Public Library
|
|
Wood Dale
|
Wood Dale Public Library District
|
|
|
Franklin County
|
|
Benton
|
Benton Public Library District
|
|
Christopher
|
Christopher Public Library
|
|
Royalton
|
Royalton Public Library District
|
|
West Frankfort
|
West Frankfort Public Library
|
|
Zeigler
|
Zeigler Public Library
|
|
|
Jackson County
|
|
Elkville
|
Rick Warren Memorial Public
Library District
|
166
|
|
Jefferson County
|
|
Mount Vernon
|
C.E. Brehm Memorial Public
Library District
|
|
|
JoDaviess County
|
|
East Dubuque
|
East Dubuque District Library
|
|
Elizabeth
|
Elizabeth Township Library
|
|
Galena
|
Galena Public Library District
|
|
Hanover
|
Hanover Township Library
|
|
Lena*
|
Lena Community District Library
|
|
Stockton
|
Stockton Township Public Library
|
|
Warren
|
Warren Township Public Library
|
|
Pearl City*
|
Pearl City Public Library District
|
|
|
Kane County
|
|
Algonquin*
|
Algonquin Area Public Library
District
|
|
Barrington*
|
Barrington Public Library District
|
|
Batavia*
|
Batavia Public Library District
|
|
East Dundee
|
Dundee Township Public Library
District
|
|
Elbum
|
Town and Country Public Library
District
|
|
Elgin*
|
Gail Borden Public Library
District
|
|
Geneva
|
Geneva Public Library District
|
|
Hampshire
|
Ella Johnson Memorial Public
Library District
|
|
Huntley*
|
Huntley Area Public Library
District
|
|
Kaneville
|
Kaneville Public Library District
|
|
Maple Park
|
Maple Park Public Library District
|
|
North Aurora
|
Messenger Public Library of
North Aurora
|
|
Oswego*
|
Oswego Public Library District
|
|
St. Charles*
|
St. Charles Public Library District
|
|
Sugar Grove
|
Sugar Grove Public Library
District
|
|
|
Kankakee County
|
|
Bourbonnais
|
Bourbonnais Public Library
District
|
|
Bradley
|
Bradley Public Library District
|
|
Grant Park
|
Grant Park Public Library
|
|
Hopkins Park
|
Pembroke Township Public
Library
|
|
Kankakee
|
Limestone Township Library
|
|
Manteno
|
Manteno Public Library District
|
|
Momence
|
Edward Chipman Public Library
|
|
Oswego*
|
Oswego Public Library District
|
|
Plano
|
Plano Community Library District
|
|
Yorkville
|
Yorkville Public Library
|
|
|
Lake County
|
|
Antioch
|
Antioch Public Library District
|
|
Barrington*
|
Barrington Public Library District
|
|
Fox Lake*
|
Fox Lake Public Library District
|
|
Grayslake
|
Grayslake Area Public Library
District
|
|
Gurnee
|
Warren-Newport Public Library
District
|
|
Highwood
|
Highwood Public Library
|
|
Lake Bluff
|
Lake Bluff Public Library
|
|
Lake Forest
|
Lake Forest Library
|
|
Lake Villa
|
Lake Villa Public Library District
|
|
Lake Zurich
|
Ela Area Public Library District
|
|
Libertyville
|
Cook Memorial Public Library
District
|
|
Lincolnshire
|
Vemon Area Public Library
District
|
|
Mundelein
|
Fremont Public Library District
|
|
Round Lake
|
Round Lake Area Public Library
District
|
|
Wauconda*
|
Wauconda Area Public Library
District
|
|
Wheeling*
|
Indian Trails Public Library
District
|
|
Zion
|
Zion-Benton Public Library
District
|
|
|
Lee County
|
|
Amboy
|
Pankhurst Memorial Library
|
|
Ashton
|
Mills-Petrie Memorial Library and
Gymnasium
|
|
Dixon
|
Dixon Public Library
|
|
Franklin Grove
|
Franklin Grove Public Library
|
|
Paw Paw
|
Paw Paw Public Library District
|
|
|
Livingston County
|
|
Chatsworth
|
Chatsworth Township Library
|
|
Cornell
|
Amity Township Public Library
|
|
Fairbury
|
Dominy Memorial Library
|
|
Forrest
|
Forrest Public Library District
|
|
Odell
|
Odell Public Library District
|
|
Pontiac
|
Pontiac Public Library
|
|
|
Logon County
|
|
Atlanta
|
Atlanta Public Library District
|
|
Delavan*
|
Ayer Public Library District
|
|
Elkhart
|
Elkhart Public Library District
|
|
Lincoln
|
Lincoln Public Library District
|
|
|
Macoupin County
|
|
Brighton
|
Brighton Memorial Public Library
|
|
Bunker Hill
|
Bunker Hill Public Library
|
167
|
Carlinville
|
Carlinville Public Library
|
|
Gillespie
|
Gillespie Public Library
|
|
Girard
|
Girard Township Library
|
|
Mount Olive
|
Mount Olive Public Library
|
|
Staunton
|
Staunton Public Library
|
|
|
Marion County
|
|
Patoka
|
Patoka Public Library
|
|
Salem
|
Bryan-Bennett Library
|
|
|
McDonough County
|
|
Bushnell
|
Bushnell Public Library District
|
|
Colchester
|
Colchester District Library
|
|
Macomb
|
Macomb Public Library District
|
|
|
McHenry County
|
|
Algonquin*
|
Algonquin Area Public Library
District
|
|
Barrington*
|
Barrington Public Library District
|
|
Cary
|
Cary Area Public Library District
|
|
Fox Lake*
|
Fox Lake Public Library District
|
|
Fox River Grove |
Fox River Grove Public Library
District
|
|
Harvard
|
Delos F. Diggins Library
|
|
Huntley*
|
Huntley Area Public Library
District
|
|
Johnsburg
|
Johnsburg Public Library District
|
|
Marengo
|
Marengo Public Library District
|
|
McHenry
|
McHenry Nunda Public Library
District
|
|
McHenry
|
McHenry Public Library District
|
|
Richmond
|
Nippersink Public Library District
|
|
Wauconda*
|
Wauconda Area Public Library
District
|
|
Woodstock
|
City of Woodstock Public Library
|
|
Woodstock
|
Rural Woodstock Public Library
District
| |
|
Menard County
| | Athens | Athens Municipal Library
| | Petersburg | Petersburg Public Library
| | |
Monroe County
| | Valmeyer | Valmeyer Public Library District
| | Waterloo | Momson-Talbott Library
| |
|
Morgan County
| | Jacksonville | Jacksonville Public Library
| | Waverly | Waverly Public Library
| | |
Randolph County
| | Chester | Chester Public Library
|
|
Coulterville
|
Coulterville Public Library
|
|
Ellis Grove
|
Central Public Library District
|
|
Evansville
|
Evansville Public Library
|
|
Red Bud
|
Red Bud Public Library
|
|
Sparta
|
Sparta Public Library
|
|
Steeleville
|
Steeleville Area Library
|
|
|
Sangamon County
|
|
Auburn
|
Auburn Public Library
|
|
Chatham
|
Chatham Area Public Library
District |
|
Divernon
|
Divernon Township Library
|
|
Pawnee
|
Pawnee Public Library
|
|
Riverton
|
Riverton Village Library
|
|
Rochester
|
Rochester Public Library District
|
|
Sherman
|
Sherman Public Library District
|
|
Williamsville
|
Williamsville Public Library
|
|
|
Schuyler County
|
|
Rushville
|
Rushville Public Library
|
|
|
Stephenson County
|
|
Lena*
|
Lena Community District Library
|
|
Pearl City*
|
Pearl city Public Library District
|
|
Pecatonica*
|
Pecatonica Public Library District
|
|
|
Tazewell County
|
|
Creve Coeur
|
Creve Coeur Public Library
District |
|
Delavan*
|
Ayer Public Library District
|
|
East Peoria
|
Fondulac Public Library District
|
|
Mackinaw
|
Mackinaw District Public Library
|
|
Marquette
|
Marquette Heights Public Library
|
|
Heights
|
|
|
Minier
|
H.A. Peine Memorial Library
|
|
Morton
|
Morton Public Library District
|
|
South Pekin
|
South Pekin Public Library
|
|
Tremont
|
Tremont District Library
|
|
Washington
|
Washington District Library
|
|
|
Union County
|
|
Anna
|
Stinson Memorial Library District
|
|
Dongola
|
Dongola Public Library District
|
|
Jonesboro
|
Jonesboro Public Library
|
|
|
Washington County
|
|
Ashley
|
Ashley Public Library
|
|
Nashville
|
Nashville Public Library
|
|
|
Will County
|
|
Beecher
|
Beecher Public Library District
|
|
Bolingbrook*
|
Fountaindale Public Library
District |
168
|
Crete
|
Crete Public Library District
|
|
Frankfort*
|
Frankfort Public Library District
|
|
Lockport
|
Des Plaines Valley Public Library
District |
|
Lockport
|
Homer Township Public Library
District |
|
Manhattan
|
Manhattan Public Library District
|
|
Mokena
|
Mokena Community Public
Library District
|
|
New Lenox
|
New Lenox Public Library
District |
|
Oswego*
|
Oswego Public Library District
|
|
Peotone
|
Peotone Public Library District
|
|
Plainfield
|
Plainfield Public Library District
|
|
Sauk Village*
|
Nancy L. McConathy Public
Library District |
|
Shorewood
|
Shorewood-Troy Public Library
District |
|
Steger*
|
Steger-South Chicago Heights
Public Library District
|
|
University Park
|
University Park Public Library
District |
|
Wilmington
|
Wilmington Public Library
District |
|
|
Williamson County
|
|
Carterville
|
Carterville Public Library
|
|
Herrin
|
Herrin City Library
|
|
Johnston City
|
Johnston City Public Library
|
|
Marion
|
Crab Orchard Public Library
District |
|
|
Winnebago County
|
|
Cherry Valley
|
Cherry Valley Public Library
District |
|
Loves Park*
|
North Suburban Public Library
District |
|
Pecatonica*
|
Pecatonica Public Library District
|
|
Rockford
|
Rockford Public Library
|
|
Rockton
|
Talcott Free Library District
|
|
South Beloit
|
South Beloit Public Library
|
|
Winnebago
|
Winnebago Public Library District
|
*Service area overlaps county boundaries
IMPACT OF TAX CAPS
The greatest impact of the Property Tax Extension Limitation Law can be seen on libraries in areas with limited growth, or no growth, and where referenda for tax increases have failed. These libraries continue to receive increases in their actual dollar amounts
received from taxes according to the CPI, or up to 5 percent, whichever is lower. However, these increases are not commensurate with the increases in costs for salaries, books, technology, accessing external information sources and new demands for services from library patrons. Jane Schulten, director of the Crete Public Library District, states, "Libraries continue to do the best they can with as little interruption to patron services as possible."
Barbara Osuch, director of the Steger-South Chicago Heights Public Library District, reports that some of the subtleties of tax caps include: patrons shopping for libraries with new materials budgets, high turnover in directorships due to budget hardships, communities becoming more stagnant because of the lack of growth in schools, libraries, park districts, etc.
LIVING WITH TAX CAPS
District libraries are often the hardest hit because the district library board is the corporate authority. They are not cushioned from the downward spirals of library tax revenues and escalating costs of library services. Sarah Long, director of the North Suburban Library System, stresses that public libraries are almost completely dependent on property taxes for revenue. Service fees, which are used to supplement some other agency budgets, are antithetical to the open-for-all purpose of public libraries; would represent an insignificant portion of income needed to offset revenue shortfalls; and would discourage use of the library by those for whom these services often can be most beneficial. Having said this, district libraries have been blessed with some county clerks who have worked with them to transfer tax fund balances from special revenue funds into their corporate funds as long as their overall tax rates do not change beyond the CPI or 5 percent.
Municipal libraries are frequently cushioned from the impact of tax limits by their corporate authorities. Realizing the values of library services, municipal authorities can shift the impact or spread it throughout various departmental budgets. "Although municipal libraries in home-rule communities are not under tax cap formally, some report that their municipalities have put them under an informal tax cap," Long said.
Some of the libraries in collar counties have survived tax limits because of tremendous growth in their communities, annexation of additional property, or successful tax increase referenda. Robert Doyle, executive director of the Illinois Library Association, surmises that a robust economy over the last five years has helped libraries to survive tax caps. However, there
169
are those in the library community who foresee a time when the growth will come to a screeching halt, a time without growth, and the subsequent financial hardship on libraries.
Of the tax-capped libraries, only one instituted fees. After an unsuccessful tax increase referendum, Steger-South Chicago Heights Public Library District established fees for use of the Internet, computers, photocopies of reference materials and reduced its operating hours.
WHERE DO WE GO FROM HERE
Currently, tax caps can be rescinded by the county boards in counties other than Cook and the collar counties by putting the PTELL question to the voter using the same referendum process and ballot question that placed the county under PTELL. For libraries in more than one county subject to tax caps, the referenda must be put on the ballot in each county in which they receive taxes or the majority of library districts equalized assessed value, in Cook or other collar counties, must be located in counties where voters have rejected the most recent PTELL referendum. Since the momentum for tax caps is spreading and there is a belief that tax caps are working, it is unlikely that many counties will be repealing PTELL soon. Nevertheless, voters have chosen to override tax caps through referenda for specific taxing districts, including libraries. In the April 13, 1999, consolidated election, voters approved library tax rate increases for the following libraries under tax caps: Sherman Public Library District;
Dongola Public Library District; Colchester District Library; Woodstock Public Library; and McHenry Public Library District. (See the attached map, "History of the PTELL December 1998.)
Before counties come under tax caps, library boards need to increase their rates to the maximum allowed by law and levy for all of the library special taxes: audit, retirement, Medicare, Social Security, insurance, working cash, and building and maintenance. Librarians must become proactive in helping citizens understand what the public library is and means to the community.
To survive the Property Tax Limitation Law, public libraries must network and publicize the impact of tax caps among themselves, other taxing districts (school districts, townships, park districts, etc.) and their library communities at large. Libraries as political entities must help citizens understand that libraries add needed services and value to a community. Illinois library system directors have compiled the LIBRARIANS TOOL KITS FOR SURVIVING ILLINOIS TAX CAPS. The tool box includes strategies for coping with tax caps.
Sources: Department of Revenue. Property Tax Extension Limitation Law: Technical Manual.
PROPERTY TAX EXTENSION LIMITATION LAW COUNTY REFERENDUM RESULTS
November 1996 Election
PTELL Referendum Passed
|
Boone
|
Kankakee
|
Monroe
|
Union
|
|
Champaign
|
Lee
|
Morgan
|
Williamson
|
|
Christian
|
Logan
|
Randolph
|
Winnebago
|
|
Franklin
|
Macoupin
|
Sangamon
|
|
|
Jackson
|
Menard
|
Schuyler
|
|
PTELL Referendum Rejected
Massac
April 1997 Election
PTELL Referendum Passed
McDonough Stephenson
PTELL Referendum Rejected
Adams McLean Shelby
November 1997 Election
PTELL Referendum Passed
JoDaviess Kendall Whiteside
PTELL Referendum Rejected
Carroll LaSalle
March 1998 Election
PTELL Referendum Passed
Tazewell
PTELL Referendum Rejected
Bureau
November 1998 Election
PTELL Referendum Passed
Jefferson Marion Washington
PTELL Referendum Rejected
None
April 1999 Election
PTELL Referendum Passed
DeKalb Livingston
PTELL Referendum Rejected
Madison
Note: PTELL effective for 1991 assessment year in DuPage,
Kane, Lake, McHenry, and Will counties and effective for 1994
assessment year in Cook County.
Vote results obtained from the State Board of Elections.
170
LIBRARIES ON THE TAX CAPS WATCH LIST - FY1998-1999
DUPAGE LIBRARY SYSTEM
|
LIBRARY
|
COUNTY
|
FY93 LIBRARY STATS 91 Tax Year
|
FY94 LIBRARY STATS 92 Tax Year
|
FY95 LIBRARY STATS 93 Tax Year
|
FY96 LIBRARY STATS 94 Tax Year
|
FY97 LIBRARY STATS 95 Tax Year
|
FY98 Dept. of Revenue 96 Tax Year
|
|
Bensenville
Benensenville
Community PLD
|
Cook
|
.1432
|
.1028
|
.1028
|
.1109
|
.1215
|
.1160
|
|
|
DuPage
|
.1412
|
.1413
|
.1392
|
.1409
|
.1413
|
.1497
|
|
Sugar Grove
Sugar Grove PLD
|
Kane
|
.1368
|
.1350
|
.1295
|
.1227
|
.1222
|
.1242
|
|
Kaneville
Kaneville
PLD
|
Kane
|
.1446
|
.1342
|
.1242
|
.1223
|
.1246
|
.1033
|
NORTHERN ILLINOIS LIBRARY SYSTEM
|
LIBRARY
|
COUNTY
|
FY93 LIBRARY STATS 91 Tax Year
|
FY94 LIBRARY STATS 92 Tax Year
|
FY95 LIBRARY STATS 93 Tax Year
|
FY96 LIBRARY STATS 94 Tax Year
|
FY97 LIBRARY STATS 95 Tax Year
|
FY98 Dept. of Revenue 96 Tax Year
|
|
Maple Park- Maple Park PL
|
Kane
|
.1128
|
.1094
|
.1071
|
.1094
|
.1031
|
.1031
|
|
Hampshire - Ella Johnson PLD
|
Kane
|
.1367
|
.1410
|
.1321
|
.1303
|
.1246
|
.1241
|
|
Kirkland - Kirkland PLD
|
DeKalb
|
.1500
|
.1500
|
.1417
|
.1327
|
.1298
|
.1241
|
|
Pearl City -Pearl City PLD
|
Stephenson
|
.1412
|
.1431
|
.1314
|
.1222
|
.1201
|
.1185
|
|
|
McDonough
|
.1421
|
.1500
|
.1431
|
.1222
|
.1168
|
.1185
|
|
|
Carroll
|
.1420
|
.1546
|
.1462
|
.1222
|
.1301
|
.11846
|
NORTH SUBURBAN LIBRARY SYSTEM
|
LIBRARY
|
COUNTY
|
FY93 LIBRARY STATS 91 Tax Year
|
FY94 LIBRARY STATS 92 Tax Year
|
FY95 LIBRARY STATS 93 Tax Year
|
FY96 LIBRARY STATS 94 Tax Year
|
FY97 LIBRARY STATS 95 Tax Year
|
FY98 Dept. of Revenue 96 Tax Year
|
|
Barrington Barrington PLD
|
Lake
|
.1400
|
.1280
|
.1310
|
.1420
|
.1420
|
.1370
|
|
|
Cook
|
.1633
|
.1400
|
.1423
|
.1310
|
.1263
|
.1274
|
|
|
McHenry
|
.1468
|
.1342
|
.1367
|
.1387
|
.1331
|
.1312
|
|
|
Kane
|
.1312
|
.1488
|
.1468
|
.1390
|
.1448
|
.1130
|
|
Kenilworth -Kenilworth PLD
|
Cook
|
.1830
|
.1380
|
.1590
|
.1700
|
.1450
|
.1470
|
|
Lake Bluff - Lake Bluff PL
|
Lake
|
.1290
|
.1220
|
.1160
|
.1150
|
.1160
|
.1190
|
|
Lake Forest - Lake Forest Library
|
Lake
|
.1300
|
.1270
|
.1240
|
.1220
|
.1220
|
.1210
|
SUBURBAN LIBRARY SYSTEM
|
LIBRARY
|
COUNTY
|
FY93 LIBRARY STATS 91 Tax Year
|
FY94 LIBRARY STATS 92 Tax Year
|
FY95 LIBRARY STATS 93 Tax Year
|
FY96 LIBRARY STATS 94 Tax Year
|
FY97 LIBRARY STATS 95 Tax Year
|
FY98 Dept. of Revenue 96 Tax Year
|
|
Clarendon Hills -Clarendon Hills PL
|
DuPage
|
.1420
|
.1341
|
.1338
|
.1338
|
.1309
|
.1292
|
|
Melrose Park - Melrose Park PL
|
Cook
|
.1330
|
.1130
|
.1290
|
.1330
|
.1180
|
.1340
|
|
Summit - Summit PLD
|
Cook
|
.1502
|
.1473
|
.1280
|
.1501
|
.1970
|
.1327
|
172
|
