Public Hearing

Public Hearing - Dec 10 2024 Tuesday, December 10, 2024 at 5:45 PM Council Chambers 1. Truth & Taxation Public Hearing 2 - 13 2024 Tax Levy FINAL.pdf Resolution Abating 2014 electric system bond tax 2024 FINAL.pdf 1.1 Public Comment 1.2 Close Public Comment 1.3 Close Public Hearing Page 1 of 13  VILLAGE OF CHATHAM, ILLINOIS ORDINANCE NO. 24- AN ORDINANCE LEVYING TAXES FOR ALL CORPORATE PURPOSES FOR THE VILLAGE OF CHATHAM, SANGAMON COUNTY, ILLINOIS, FOR THE FISCAL YEAR COMMENCING ON THE 1ST DAY OF MAY, A.D., 2024, AND ENDING ON THE 30TH DAY OF APRIL, A.D., 2025. ADOPTED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF CHATHAM, ILLINOIS THIS 10TH DAY OF DECEMBER 2024 Published in pamphlet form by authority of the President and Board of Trustees of the Village of Chatham, Sangamon County, Illinois, this 10th day of December, 2024 Page 2 of 13  ORDINANCE 24- 2024 ANNUAL LEVY ORDINANCE An ordinance levying taxes for all corporate purposes for the Village of Chatham, Sangamon County, Illinois, for the fiscal year commencing on the 1st day of May, A.D., 2024, and ending on the 30th day of April, A.D., 2025. BE IT ORDAINED BY THE PRESIDENT AND THE BOARD OF TRUSTEES OF THE VILLAGE OF CHATHAM, SANGAMON COUNTY, ILLINOIS, AS FOLLOWS: SECTION I. That the amounts hereinafter set forth, or so much thereof as may be authorized by law, and the same is hereby levied for the fiscal year of the said Village of Chatham, Sangamon County, Illinois, beginning the 1st day of May, A.D., 2024, and ending on the 30th day of April, A.D., 2025, taxes levied will be received and will fund the operations during the fiscal year beginning the 1st day of May, A.D., 2024 and ending on the 30th day of April, A.D., 2025 SECTION II. The amount levied for each object or purpose is as follows: SECTION III. Levies made pursuant to the Illinois Municipal Retirement Fund Tax (40 ILCS 5/7-171) shall be used only for Illinois Municipal Retirement Fund Purposes. TO BE PAID BY SOURCES AMOUNTS TO OTHER THAN BE PAID BY APPROPRIATION TAXATION TAXATION I. GENERAL FUND Administration Employee salaries and overtime $359,100 $359,100 Village officials 53,000 53,000 IMRF 33,200 13,070 20,130 Other payroll expenses 103,800 103,800 Travel and training 5,000 5,000 Legal fees 144,068 144,068 Professional services 201,759 201,759 Audit and accounting fees 14,834 14,834 Building and grounds maintenance 39,870 39,870 Vehicle and equipment maintenance 3,356 3,356 Emergency services 7,250 7,250 Office expenses 95,183 95,183 IT 93,969 93,969 Code enforcement 55,341 55,341 General insurance 24,700 13,400 11,300 Debt Service 13,800 13,800 Refunds 4,502 4,502 Grant expense 818,635 818,635 Transfers 639,000 639,000 TOTAL - $2,710,367 $2,678,937 $31,430 Cemetery Employee salaries and overtime $24,100 $24,100 IMRF 2,200 2,200 0 Other payroll expenses 7,760 7,760 Building and grounds maintenance 23,865 23,865 Office expenses 4,000 4,000 TOTAL - $61,925 $61,925 $0 REF: Insurance and Tort Judgements Tax (745 ILCS 10/9-107) $11,300 REF: Illinois Municipal Retirement Tax (40 ILCS 5/7-171) $20,130 Page 1 Page 3 of 13  TO BE PAID BY SOURCES AMOUNTS TO OTHER THAN BE PAID BY APPROPRIATION TAXATION TAXATION Parks & Recreation Employee salaries and overtime $410,300 $410,300 IMRF 33,200 7,050 26,150 Other payroll expenses 98,640 98,640 Travel and training 546 546 Building and grounds maintenance 310,086 310,086 Clean-up & Beautification 79,000 79,000 4th of July 10,000 10,000 Vehicle and equipment maintenance 46,155 46,155 Safety Operations 9,393 9,393 Office expenses 4,580 4,580 General insurance 42,000 20,800 21,200 Equipment purchase 40,578 40,578 Uniform and supplies 5,889 5,889 TOTAL - $1,090,367 $1,043,017 $47,350 Streets Employee salaries and overtime $349,300 $124,389 $224,911 IMRF 34,100 14,020 20,080 Other payroll expenses 117,000 117,000 Travel and training 10,000 10,000 Building and grounds maintenance 217,060 217,060 Vehicle and equipment maintenance 100,995 100,995 Safety Operations 10,388 10,388 Office expenses 3,050 3,050 IT 12,020 12,020 General insurance 50,900 24,300 26,600 Equipment purchase and leases 40,144 40,144 Uniform and supplies 35,121 35,121 Street maintenance 50,000 50,000 Debt service 58,959 58,959 TOTAL - $1,089,037 $817,446 $271,591 Public Safety Employee salaries and overtime $2,369,255 $1,581,054 $788,201 IMRF 30,527 11,887 18,640 Other payroll expenses 779,646 779,646 Travel and training 53,032 53,032 Police pension contribution 666,863 666,863 Professional services 5,733 5,733 Building and grounds maintenance 21,531 21,531 Vehicle and equipment maintenance 98,986 98,986 Police restricted account expense 67,043 67,043 Safety Operations 60 60 Office expenses 77,593 77,593 IT 122,834 122,834 General insurance 49,800 23,900 25,900 Equipment purchase 234,530 234,530 Uniform and supplies 48,788 48,788 Grant expense 16,770 16,770 TOTAL - $4,642,991 $3,810,250 $832,741 REF: General Corporate Tax (65 ILCS 5/8-3-1) $749,703 REF: Police Protection Tax (65 ILCS 5/11-1-3) $263,409 REF: Insurance and Tort Judgements Tax (745 ILCS 10/9-107) 73,700 REF: Illinois Municipal Retirement Tax (40 ILCS 5/7-171) $64,870 TOTAL FOR GENERAL FUNDS - $9,594,686 $8,411,574 $1,183,112 ===== ============================================ ============== ============ ============ Page 2 Page 4 of 13  TO BE PAID BY SOURCES AMOUNTS TO OTHER THAN BE PAID BY APPROPRIATION TAXATION TAXATION II. ELECTRIC FUND Employee salaries and overtime $1,244,700 $1,244,700 Other payroll expenses 420,500 420,500 Travel and training 15,500 15,500 Professional Services 156,000 156,000 Audit and accounting fees 14,398 14,398 Building and grounds maintenance 322,227 322,227 Vehicle and equipment maintenance 77,144 77,144 Safety Operations 13,283 13,283 Office expenses 150,047 150,047 IT 107,100 107,100 General insurance 150,900 150,900 Equipment purchase 523,581 523,581 Uniform and supplies 126,119 126,119 Street maintenance 2,186 2,186 Construction 190,000 190,000 Purchase Expense 178,012 178,012 Meters and transformers 250,000 250,000 Electricity purchases 7,688,000 7,688,000 Utility tax 300,000 300,000 Debt service 340,134 340,134 Refunds 570 570 General Fund administrative fee 428,204 428,204 Bad debt expense 60,000 60,000 TOTAL - $12,758,605 $12,758,605 $0 ===== ============================================ ============== ============ ============ III. WATER AND SEWER FUND Employee salaries and overtime $793,500 $793,500 Other payroll expenses 275,200 275,200 Travel and training 3,333 3,333 Professional services 66,900 66,900 Audit and accounting fees 14,398 14,398 Building and grounds maintenance 147,645 147,645 Vehicle and equipment maintenance 62,167 62,167 Safety Operations 9,093 9,093 Office expenses 125,640 125,640 IT 114,929 114,929 General insurance 80,500 80,500 Equipment purchase 118,464 118,464 Uniform and supplies 23,000 23,000 Street maintenance 18,854 18,854 Construction - water 150,943 150,943 Meters 80,000 80,000 Electricity for pump house 57,739 57,739 Water purchases 4,170,000 4,170,000 Sanitary sewer expense 1,830,000 1,830,000 Debt service 181,758 181,758 Refunds 2,950 2,950 Grant expenses 139,000 139,000 General Fund administrative fee 150,799 150,799 Bad debt expense 33,285 33,285 TOTAL - $8,650,097 $8,650,097 $0 ===== ============================================ ============== ============ ============ Page 3 Page 5 of 13  TO BE PAID BY SOURCES AMOUNTS TO OTHER THAN BE PAID BY APPROPRIATION TAXATION TAXATION -------------- -------- -------- IV. POLICE PENSION FUND Police pension fund expense $816,908 $97,779 $719,129 Training 5,500 $5,500 Legal fees 17,200 17,200 Professional services 24,755 24,755 Office expense 26,500 26,500 --------- --------- --------- TOTAL - $890,863 $171,734 $719,129 ========= ========= ========= REF: Police Pension Fund Tax (40 ILCS 5/3-125) $719,129 ===== ============================================ ============== ============ ============ V. VETERANS MEMORIAL FUND Building and grounds maintenance $1,200 $1,200 --------- --------- --------- TOTAL - $1,200 $1,200 $0 ========= ========= ========= ===== ============================================ ============== ============ ============ VI. MOTOR FUEL TAX FUND For construction, reconstruction and maintenance for a system of arterial streets and thoroughfares (other than State highways) in the Village as may be designated by the President and Board of Trustees and approved by the Department of Transportation and for the payment of municipal indebtedness which has been incurred in the construction, reconstruction, maintenance, opening, widening or improving of such arterial streets and thoroughfares TOTAL FOR MOTOR FUEL TAX FUND - $1,246,446 $1,246,446 $0 ========= ========= ========= ===== ============================================ ============== ============ ============ VII. CAPITAL PROJECTS FUND Professional Services - Administration $675,000 $675,000 Construction - Streets 20,632 20,632 Equipments Purchases - Police 6,462 6,462 --------- --------- --------- $702,094 $702,094 $0 ========= ========= ========= ===== ============================================ ============== ============ ============ VIII. YARD WASTE FUND Employee salaries and overtime $46,400 $46,400 Other payroll expenses 20,450 20,450 Clean-up & beautification 35,000 35,000 Yard waste supplies and contract services 228,000 228,000 Vehicle & equipment maintenance 2,000 2,000 Equipment purchase 15,700 15,700 Bad debt expense 5,000 5,000 --------- --------- --------- TOTAL - $352,550 $352,550 $0 ========= ========= ========= ===== ============================================ ============== ============ ============ IX. POLICE & PUBLIC WORKS EQUIPMENT UTILITY TAX FUND Equipment expense - Police 60,000 60,000 --------- --------- --------- TOTAL - $60,000 $60,000 $0 ========= ========= ========= Page 4 Page 6 of 13  TO BE PAID BY SOURCES AMOUNTS TO OTHER THAN BE PAID BY APPROPRIATION TAXATION TAXATION -------------- -------- -------- X. CEMETERY PERPETUAL CARE FUND Building and grounds maintenance $90,094 $90,094 Refunds 5,304 5,304 --------- --------- --------- TOTAL - $95,398 $95,398 $0 ========= ========= ========= ===== ============================================ ============== ============ ============ TAX LEVY SUMMARY ---------------- General Corporate Tax $749,703 Police Protection Tax 263,409 Insurance and Tort Judgements Tax 85,000 Police Pension Fund Tax 719,129 Illinois Municipal Retirement Tax 85,000 ------- TOTAL TAX LEVY $1,902,241 ======= ===== ============================================ ============== ============ ============ SECTION IV. That the Village Clerk shall make and file with the County Clerk of said County of Sangamon, within the time specified by law, a duly certified copy of this ordinance. SECTION V. That if the aggregate amount of taxes levied herein exceeds the limiting rate calculated by the County Clerk under the Property Tax Extension Limitation Law, the County Clerk shall proportionally reduce the levies made for General Corporate and Police Protection purposes, only until the limiting rate is equaled. In no event shall the levy for the Police Pension Tax be reduced. SECTION VI. That if any section, subdivision, or sentence of this ordinance shall for any reason be held invalid or to be unconstitutional, such decision shall not affect the validity of the remaining portion of this ordinance. SECTION VII. That this ordinance shall be in full force and effect after its adoption, as provided by law. ADOPTED this 10th day of December A.D., 2024, pursuant to a roll call vote by the Board of Trustees of the Village of Chatham, Sangamon County, Illinois. YES NO ABSENT PRESENT KRISTEN CHIARO MEREDITH FERGUSON JOHN FLETCHER BRETT GERGER TIM NICE CARL TRY DAVE KIMSEY TOTAL APPROVED this 10th day of December, 2024. ______________________________________________ David C, Kimsey, Village President ATTEST: Dan Holden, Village Clerk Page 5 Page 7 of 13 STATE OF ILLINOIS ) )SS COUNTY OF SANGAMON ) I, the undersigned, do hereby certify that I am the duly qualified and acting Village Clerk of the Village of Chatham, Sangamon County, Illinois. I do hereby certify that the ordinance attached hereto is a full, true, and exact copy of Ordinance No. 24-___ adopted by the President and the Board of Trustees of said Village on the 10th day of December, 2024 said Ordinance being entitled: AN ORDINANCE LEVYING FOR ALL CORPORATE PURPOSES FOR THE VILLAGE OF CHATHAM, SANGAMON COUNTY, ILLINOIS, FOR THE FISCAL YEAR COMMENCING ON THE 1ST DAY OF MAY, A.D., 2024, AND ENDING ON THE 30TH DAY OF APRIL A.D., 2025 I do further certify that prior to making of this certificate, the said Ordinance was spread at length upon the permanent records of said Village, where it now appears and remains. ON WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of said Village this 10th day of December 2024. Page 8 of 13  TRUTH IN TAXATION CERTIFICATE OF COMPLIANCE I hereby certify that I am the Clerk of the VILLAGE OF CHATHAM , and as such I certify that the tax levy ordinance, a copy of which is attached, was adopted pursuant to, and in all respects in compliance with, the provisions of Sections 18-60 through 18-85 of the Truth in Taxation Law, 35 ILCS 200/18-55 et. seq. The notice and hearing requirements of Section 18-80 of the Truth in Taxation Law are applicable and were complied with. This certificate applies to the 2024 levy. ____________________________________ Dan Holden, Clerk Page 9 of 13  RESOLUTION NO. ____-24 A RESOLUTION ABATING THE DIRECT ANNUAL REAL ESTATE TAX IN THE AMOUNT OF $336,969.00 FOR THE YEAR 2024 LEVIED PURSUANT TO ORDINANCE NO. 14-04 AND AMENDED PURSUANT TO ORDINANCE 19-37 WHEREAS, pursuant to “An Ordinance Of The Village Of Chatham, Sangamon County, Illinois, Authorizing The Issuance Of General Obligation Refunding Bonds(Alternate Revenue Source), Series 2014, Of The Village In The Aggregate Principal Amount Of $3,805,000 For The Purpose Of Refunding Certain Outstanding Prior Bonds of The Village,” Ordinance No. 14-04, further pursuant to “An Ordinance of the Village of Chatham, Sangamon County, Illinois, Amending the Village’s Outstanding General Obligation Refunding Bonds(Alternative Revenue Source) Series 2014 to Reduce the Interest Rates on Said Bonds and Amending Ordinance No. 14-04 of the Village That Authorized Said Bonds” Ordinance 19-37 WHEREAS, The corporate authorities of the Village of Chatham levied a tax for the levy year 2024 in the amount of $336,969.00 to cover principal and interest charges for the year 2025 for those certain bonds designated as “General Obligation Refunding Bonds (Alternate Revenue Source) Series 2014”; WHEREAS, Section 15 of Ordinance 14-04 that amended by Section 6 of Ordinance 19-37 provides that in the event there are sufficient Pledged Revenues (as defined in that Ordinance) on hand in an amount not less than the debt service on the outstanding bonds for the period for which the taxes were levied, the Village Board shall duly direct the abatement of such taxes and timely file the same with the County Clerk; Page 10 of 13  WHEREAS, the Treasurer of the Village of Chatham has reported, and the corporate authorities find, that there are sufficient Pledged Revenues (as defined in Section 15 of Ordinance 14-04 and amended by Section 6 of Ordinance 19-37) on hand in an amount not less than the debt service on the outstanding bonds for the period for which the taxes were levied; WHEREAS, the direct annual real estate tax levied pursuant to Ordinance No. 14- 04 and amended pursuant to Ordinance 19-37 for 2024 must therefore be abated. NOW, THEREFORE, BE IT RESOLVED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF CHATHAM, SANGAMON COUNTY, ILLINOIS, AS FOLLOWS: SECTION 1: That certain tax levied for the year 2024 in the amount of $336,969.00 to cover principal and interest charges for 2025, which tax was levied pursuant to Section 15 of “An Ordinance Of The Village Of Chatham, Sangamon County, Illinois, Authorizing The Issuance Of General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014, Of The Village In The Aggregate Principal Amount Of $3,805,000 For The Purpose Of Refunding Certain Prior Outstanding Bonds of The Village,” Ordinance No. 14-04, and amended by Ordinance No. 19-37 is hereby abated. SECTION 2: The Clerk of the Village of Chatham is hereby directed to file forthwith a certified copy of this resolution with the County Clerk of Sangamon County, Illinois. PASSED this 10th day of December, 2024. __________________________________________ VILLAGE PRESIDENT Page 11 of 13 ATTEST: _________________________________ Village Clerk YES NO ABSENT PRESENT KRISTEN CHIARO MEREDITH FERGUSON JOHN FLETCHER BRETT GERGER TIM NICE CARL TRY DAVE KIMSEY TOTAL Page 12 of 13  RESOLUTION CERTIFICATE STATE OF ILLINOIS ) ) SS. COUNTY OF SANGAMON ) I, the undersigned, do hereby certify that I am the duly qualified and acting Village Clerk of the Village of Chatham, Sangamon County, Illinois. I do further certify that the Resolution attached hereto is a full, true, and exact copy of Resolution No. ___ -24 by the President and Board of Trustees of said Village on the 10th day of December 2024, said Resolution being entitled: A RESOLUTION ABATING THE DIRECT ANNUAL REAL ESTATE TAX IN THE AMOUNT OF $336,969.00 FOR THE YEAR 2024 LEVIED PURSUANT TO ORDINANCE NO. 14-04 AND AMENDED PURSUANT TO ORDINANCE 19-37 I do further certify that prior to the making of this certificate, the said Resolution was spread at length upon the permanent records of said Village, where it now appears and remains. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of said Village this 10th day of December 2024. ______________________________________ Village Clerk Page 13 of 13