Board of Trustees

AGENDA COMMITTEE OF THE WHOLE February 9, 2026 - 6:00 PM Village Hall - Board Room 300 Plaza Circle, Mundelein, IL 60060 I. CALL TO ORDER II. ATTENDANCE III. MINUTES APPROVAL A. Approval of the Committee of the Whole Special Meeting Minutes Motion to approve the Committee of the Whole Special Meeting Minutes from November 10, 2025. IV. STATE OF THE VILLAGE ADDRESS V. PUBLIC COMMENTARY / QUESTIONS VI. ADJOURNMENT A. Adjourn the Committee of the Whole Special Meeting. Motion to adjourn the Committee of the Whole Special Meeting. The Village of Mundelein, in compliance with the Americans with Disabilities Act, requests that persons with disabilities who require certain accommodations to allow them to observe and/or participate in this meeting, or who have questions about the accessibility of the meeting or facilities, to contact the ADA Coordinator at 847-949-3200 to allow the Village to arrange accommodations for those persons. Page |1 Page 1 of 4 Committee of the Whole Meeting Minutes November 10, 2025 CALL TO ORDER The Committee of the Whole Meeting was held November 10, 2025 at 300 Plaza Circle, Mundelein. Mayor Meier called the meeting to order at 6:00 PM. ATTENDANCE Clerk Walsh took the roll call. It indicated as follows: Board Attendance PRESENT: Trustees Grieco, Juarez, Krinski, Lambert, Schwenk, Ugaste, Mayor Meier ABSENT: None Village Attendance PRESENT: Attorney Cahill, Village Administrator Guenther, Assistant Village Administrator Monroe, Finance Director Miller, Fire Chief Lark, Police Chief Seeley, Building Department Director Sellas, Community Development Director Orenchuk ABSENT: Public Works and Engineering Director Boeche MINUTES APPROVAL MINUTES APPROVAL RESULT: [Yes 6, No 0, Abstained 0] MOVER: Trustee Juarez SECONDER: Trustee Schwenk AYES: Trustee Grieco, Trustee Juarez, Trustee Krinski, Trustee Lambert, Trustee Schwenk, Trustee Ugaste NAYS: None ABSTAIN: None PUBLIC COMMENTARY None. NEW BUSINESS NEW BUSINESS Administrator Guenther and Assistant Financial Director Limperatos presented. The Property Tax Levy has to be adopted by December each year (this year on December 8). Mr. Limperatos explained the EAV (Equalized Assessed Value). The EAV continues to climb in our community. He stated that the EAV doesn't alone affect what residents pay in taxes. The other taxing bodies (schools, parks, libraries) have their own requests for money (which varies in the Village based on where residents live). The Village's requests Page 2 of 4 are much less than seen in previous years, but that is not true of the other taxing bodies. Taxes from the County level also play into this, i.e. forest preserves, etc. As Mr. Limperatos pointed out--Mundelein is a growing community. Years ago, the Village separated out the Police and Fire pension amounts so that the residents can clearly see these numbers. The minimum state required contribution will result in Police 58% funded, and Fire 67% funded. Mr. Guenther reviewed the top factors impacting Village general operations--salary increases, health insurance premiums, supplies and service costs, loss of the Grocery Tax estimated at $1.2M, additional funding for Equipment Replacement fund in anticipation of Fire Ladder Truck ($1.7M) delivery in FY28. There are other revenue sources that could be implemented instead of using the Grocery tax; these come with an administrative burden and some are also an "honor system": Alternative Revenue Sources Revenue Type Estimated Annual Revenue Grocery Tax $1,200,000 Food & Beverage Tax $ 800,000 Home Rule Increase .25% $ 800,000 Real Estate Transfer Tax $ 525,000 Plastic Bag Tax $ 100,000 Streaming Tax $ 85,000 Staff's recommendation is option 2A which implements the Grocery Tax. Trustee Ugaste stated he would be ok with implementing the Grocery tax instead of increasing the tax levy on property owners. Trustee Juarez and Grieco both agreed that option 2A was the correct choice. Trustee Schwenk asked how far are we behind on pensions if we put in the recommended amount. Financial Director Miller answered that the goal is to be at 90% by 2040. We have been holding at 68% and 57% and anything extra that can be contributed gets us closer to that 90% and every year we don't add to that we will have "balloons" and since we have a lower IMRF and Social Security it's recommended we add that to Police/Fire pension, and it may relieve our burden next year. Trustee Lambert asked what will happen if we are not fully funded in time; Mr. Guenther said he doesn't know if we have that answer yet, perhaps the State steps in? Trustee Schwenk said he is for the Grocery tax--it catches revenue from those outside the Village that shop here. Trustee Krinski said he has done research since the last time the Grocery tax was discussed and is ok with the Grocery tax reinstatement; Trustee Lambert Page 3 of 4  agreed with this option also (Option 2A). Trustee Krinski said he wasn't involved in any discussions regarding alternatives (Trustee Lambert brought these alternatives up earlier). Where he lives they have a "buy-in fee" which amounts to a transfer tax, and they don't feel it will hamper sales. This scenario would make collecting that last water bill feasible as some residents don't pay what is owed for the final water bill. Option 2A was chosen. ADJOURNMENT ADJOURNMENT RESULT: [Yes 6, No 0, Abstained 0] MOVER: Trustee Schwenk SECONDER: Trustee Ugaste AYES: Trustee Grieco, Trustee Juarez, Trustee Krinski, Trustee Lambert, Trustee Schwenk, Trustee Ugaste NAYS: None ABSTAIN: None _______________________________________ Village Clerk Page 4 of 4