AN INVENTORY OF LOCAL GOVERNMENTS IN ILLINOIS

February 25, 2021

Table of Contents INTRODUCTION ...... 1 DIFFERENCES AMONG REPORTING AGENCIES ...... 3 MAJOR FINDINGS ...... 7 Additional Findings ...... 10 METHODOLOGY & DATA ...... 10 OVERVIEW OF LOCAL GOVERNMENTS ...... 13 DESCRIPTION OF LOCAL GOVERNMENTS ...... 13 General Purpose Local Governments ...... 13 Special Purpose Local Governments ...... 15 POPULATIONS OF LOCAL GOVERNMENTS IN ILLINOIS ...... 23 COMPARISON OF LOCAL GOVERNMENTS IN ILLINOIS AND SELECTED STATES ...... 27 PROPERTY TAXES IN ILLINOIS ...... 38 COMPARISON OF PROPERTY TAXES IN ILLINOIS AND SELECTED STATES ...... 43 Sample Property Taxes in Illinois by Region ...... 45 SOURCES OF REVENUE FOR LOCAL GOVERNMENTS IN ILLINOIS ...... 50 Sources of Revenue ...... 51 Revenues of Selected Governments ...... 54 Counties ...... 56 Municipalities ...... 57 Townships ...... 58 Special Districts ...... 59 Public School Districts ...... 63 Community College Districts ...... 64 INVENTORY OF LOCAL GOVERNMENTS IN ILLINOIS ...... 65 COUNTIES (SORTED BY POPULATION) — COUNT: 102 ...... 67 TOWNSHIPS (SORTED BY COUNTY) — COUNT: 1,426 ...... 68 MUNICIPALITIES (SORTED BY COUNTY) — COUNT: 1,298 ...... 80 MUNICIPALITIES (SORTED BY POPULATION) — COUNT: 1,298 ...... 91 Home Rule Municipalities — Count: 217 ...... 101 SPECIAL DISTRICTS (SORTED BY TYPE AND COUNTY) — COUNT: 6,097 ...... 103 Airport Authorities: 28 ...... 103 Cemetery Districts: 74 ...... 103 Community College Districts: 39 ...... 104 Conservation Districts: 5 ...... 105 Drainage Districts: 970 ...... 105 Electric Agencies: 2 ...... 115 Civic Center, Exposition and Auditorium Authorities: 25 ...... 115 Fire Protection Districts: 849 ...... 115 Flood Prevention Districts: 6 ...... 123 Forest Preserve Districts: 14 ...... 123 Home Equity Programs: 3 ...... 124 Hospital Districts: 19 ...... 124 Housing Authorities: 111 ...... 124 Joint Action Water Agencies: 5 ...... 126 Mass Transit Districts: 21 ...... 126 Mosquito Abatement Districts: 22...... 127 Multi-Township Tax Assessment Districts: 334 ...... 127 Museum Districts: 3 ...... 132 Natural Gas Agencies: 2 ...... 132 Park Districts: 369 ...... 132 Planning Agencies: 1 ...... 136

Port Districts: 14 ...... 136 Public Building Commissions: 24 ...... 137 Public Health Districts: 8 ...... 137 Public Library Districts: 389 ...... 137 Public Water District: 24 ...... 141 Rescue Squad Districts: 6 ...... 142 River Conservancy Districts: 17 ...... 142 Road and Bridge Districts: 1,391 ...... 142 Road Districts: 79 ...... 154 Sanitary Districts: 119 ...... 154 School Districts: 852 ...... 156 Soil and Water Conservation Districts: 97 ...... 165 Solid Waste Disposal Districts: 10...... 167 Special Recreation Districts: 18 ...... 167 Street Lighting Districts: 26 ...... 167 Surface Water Districts: 8 ...... 168 Tuberculosis Sanitarium Board and District: 4 ...... 168 Water Authorities: 17 ...... 168 Water Commissions: 14 ...... 169 Water Reclamation Districts: 10 ...... 169 Water Service Districts: 68 ...... 169 Appendix A ...... 171 Appendix B ...... 175 Appendix C ...... 177 Appendix D ...... 199

INTRODUCTION The multiplicity of local units of government, many of which are funded predominantly by property taxes, is often cited as a reason for high property tax rates in Illinois. Local government consolidation, cooperation and dissolution has therefore become a focus for many government leaders and civic groups as a way to reduce duplication and the cost of government. This is particularly true at a time when local governments are facing severe revenue shortfalls as a result of the coronavirus pandemic.

According to the United States Census of Governments, the State of Illinois has by far the highest number of local governments in any state, at 6,918. However, a Civic Federation analysis of multiple sources found the number of local governments in Illinois to be 8,923.

A possible barrier to the consolidation and/or dissolution of duplicative and anachronistic local governments in Illinois is a lack of aggregated information about them. Different federal, state and local agencies collect information about the number and type of local governments in Illinois and their finances. Information about their operations is also in state statute and in several other places.

The purpose of this report is to compile information on this topic in one clearinghouse in order to facilitate future efforts by local government officials, state legislators, civic groups and other interested parties to streamline local government and reduce the tax burden on property owners.

The Civic Federation uses three primary sources of information to produce the most comprehensive list of local governments in Illinois. These are the Government Master Address File (GMAF) from the U.S. Census Bureau’s 2017 Census of Governments, the Illinois State Comptroller’s registry of local governments and information provided to the Civic Federation by the Illinois Department of Revenue.

These reporting agencies all list a different number of local governments. For example, the U.S. Census Bureau’s 2017 Census of Governments reports 6,918 units,1 the Illinois Department of Revenue reports 6,042 units,2 and the Illinois State Comptroller reports 8,529 units.3 These differences are due to how each agency defines local governments and the methodology used for collecting information on local governments, among other criteria.

While the number of local governments varies by each reporting agency and each are not without their own limitations in identifying all of the various types of local governments in Illinois, individually they all serve as a valuable resource to lawmakers and the public. For example, the U.S. Census Bureau’s Census of Governments data serves as a useful tool for state-to-state comparisons, while the Illinois State Comptroller’s Office provides a registry of local governments that is helpful in identifying the local governments specific to Illinois. The Illinois Department of Revenue data provides useful information on the local governments in Illinois

1 United States Census Bureau, 2017 Census of Governments - Organization, Table 1. Government Units by State: Census Years 1942 to 2017. 2 Illinois Department of Revenue, Property Tax Statistics by Year, Table 05 – Number of Taxing Districts in Illinois. 3 Illinois State Comptroller, Types of Local Government web page, https://illinoisComptroller.gov/financial- data/local-government-division/types-of-local-governments-in-illinois/ (last accessed July 22, 2020).

1 that are authorized to levy property taxes.4 In order to create the most comprehensive and inclusive list possible, there were no exclusions of local governments unless they could be further verified as being dissolved or improperly classified as a unit of local government in Illinois.5

By compiling and analyzing the data from these various reporting agencies, the Civic Federation has identified a total of 8,923 units of local government in Illinois as of 2019. The 8,923 units of local government include 2,826 general purpose governments, which include counties, townships and municipalities, and 6,097 special purpose governments, which include school districts, fire protection districts, street lighting districts, public library districts and other limited purpose governments.6 This list is purposefully as inclusive as possible so as to provide a comprehensive view of the totality of local governments in Illinois. The choice to be as inclusive as possible does not mean the other lists are wrong, they simply use different methodologies. See page 10 for more about the Civic Federation’s methodology.

In addition to providing a comprehensive list of local governments in Illinois, this report provides the reader with an overview of the different types of local governments and their reliance on property taxes and other sources of revenue to fund operations. This report also provides population characteristics of local governments as well as a comparison of the number of local governments in Illinois to other selected states. The four appendices in this report provide:  A list of local governments that were delinquent in filing their annual financial reports with the Illinois Comptroller;  Entries included in any of the three reporting agencies listings, but excluded from the Civic Federation’s unique list of local governments and why they were excluded;  Detailed information on the differences in governance structures of local governments7; and  Statutory procedures for annexing, consolidating and dissolving units of local government in Illinois.8

4 For further information on the methodologies of each reporting agency see the Differences Among Reporting Agencies section and the Methodology and Data section on pp. 3 and 10 of this report. 5 See the table in Appendix B for a list of local government entries included in the various reporting agencies listings of local governments, but excluded from the Civic Federation’s count and listing of local governments included in this report. 6 For a full list of local governments see the table on p. 6 of this report. 7 Information in this appendix was obtained from the Legislator’s Guide to Local Governments in Illinois, Special Districts, March 2003, Research Memorandum No. 117, prepared by the Illinois Commission on Intergovernmental Cooperation with updates included by the Civic Federation. 8 Information in this appendix was obtained from information provided to former Illinois Lt. Governor Sanguinetti’s Local Government Consolidation and Unfunded Mandates Task Force by the Illinois General Assembly Legislative Research Unit on April 30, 2015. The appendix was updated with additional information provided by the Legislative Research Unit to the Lt. Governor’s Policy Director on September 19, 2017. The original document can be found here: https://www2.illinois.gov/sites/ltg/issues/localgovernments/Documents/Annexing-Consolidating- %20Dissolving-Local-Government-in-Illinois.pdf.

2 Differences Among Reporting Agencies Through the compilation and analysis of local government listings from the Office of the Illinois State Comptroller, the Illinois Department of Revenue and the U.S. Census Bureau, the Civic Federation finds that Illinois has a total of 8,923 units of local government as of 2019. This includes 2,826 general purpose governments and 6,097 special purpose governments. The 2,826 general purpose governments include 102 counties, 1,426 townships and 1,298 municipalities. The majority of local governments are special purpose districts—6,097, or 68%, of all local governments. The Civic Federation’s total count of 8,923 local governments in Illinois is greater than the number of local governments reported by the Illinois State Comptroller (8,529), the U.S. Census Bureau (6,918) and the Illinois Department of Revenue (6,042), due to the methodology and the compilation of all three listings to create a composite count.

The differences in the total number of general-purpose governments by each reporting agency is minimal and due to the inclusion of townships and municipalities that are no longer in existence or how they are classified. For example, the U.S. Census Bureau and Illinois Department of Revenue include Belleville Township, while the Illinois Comptroller no longer lists Belleville Township since it was dissolved in 2017.9 Also, the Illinois Comptroller’s listing of local governments was the only reporting agency that still included the Village of Whiteash in Williamson County, which voters dissolved in 2014.10 As another example, the U.S. Census Bureau includes South Fillmore Township in Montgomery County separately even though it merged with Fillmore Township to create Fillmore Consolidated Township. Also, the Illinois Department of Revenue classifies the Town of Cicero in Cook County as a township, while the Illinois Comptroller and U.S. Census Bureau classify it as a municipality.11

To further understand the differences in the total number of special purpose districts reported by each reporting agency it is important to understand the methodology used by each agency to collect information on the number and types of local governments. All three reporting agencies are required by law to collect information on local governments — albeit for different purposes.12 For example, the Illinois Department of Revenue only counts “taxing districts,” excluding governments that lack the authority to levy property taxes.13 This results in IDOR having the lowest count of local governments among the three government reporting agencies. Other differences among the reporting agencies are almost entirely due to criteria used to define local governments.

9 Mike Koziatek, Belleville News-Democrat, January 19, 2016, “Belleville Township board votes to dissolve township effective May 2017.” https://www.bnd.com/news/local/community/belleville/article55507545.html 10 Nick Mariano, The Southern Illinoisan, December 9, 2014, Updated August 13, 2015, Whiteash: Dissolving a village no easy task. https://thesouthern.com/news/local/whiteash-dissolving-a-village-no-easy- task/article_41a4a7fd-f2f5-52c8-a791-a7ce27d3c56b.html. 11 The Town of Cicero in Cook County, Illinois is unique in that it incorporated as a Town rather than a village or city, an option that no longer exists in Illinois statute. Both municipal and township functions are provided by a single board and there is not a separate municipal property tax levy. However, it is classified as a home rule municipality. For the purposes of this report the Civic Federation classifies the Town of Cicero only as a municipality, rather than as a township and municipality, in order to avoid double counting. 12 See 15 ILCS 405/23.7; 35 ILCS 200/18-255; 20 ILCS 2530/15; and United States Code, Title 13. 13 Task Force on Local Government Consolidation and Unfunded Mandates, Delivering Efficient, Effective, and Streamlined Government to Illinois Taxpayers (Springfield, 2015), pp. 164, 170.

3 The U.S. Census Bureau excludes governments that lack several characteristics, namely fiscal and administrative autonomy. As result, road and bridge districts, which are frequently classified as divisions of townships, are not included in the Census Bureau’s listing of local governments or the Illinois Department of Revenue’s listing.14 However, the Illinois Comptroller’s registry of local governments recognizes road and bridge districts as a separate type of local government. For the purposes of this report, the Civic Federation also lists road and bridge districts separately from townships because not all townships have road districts and/or road and bridge districts. There are several types of road districts allowed under Illinois state law. Certain road districts are consolidated districts that include two or more townships. There are also municipal road districts that are solely within the boundaries of a municipality and unit road districts that are typically governed by the county board. The 2017 Census of Governments listing also does not include multi-township tax assessment districts, which accounts for approximately 325 additional units of local government. Multi-township tax assessment districts are responsible for the assessment of real property in townships with a population less than 1,000 residents and other townships electing to use these provisions.

The U.S. Census Bureau’s exclusion of local governments that lack fiscal and administrative autonomy can also be seen in the higher count of public library districts and forest preserve districts by the Illinois Comptroller. As an example, because the governing boards of the Lake County Forest Preserve District and the Cook County Forest Preserve District are governed by the same board as their respective counties, the U.S. Census Bureau does not include them in their listing, even though they have independent taxing authority. The number of public library districts reported by the Comptroller are impacted by this as well as shown by the Comptroller including libraries that have separately elected boards but the budget and levy may be approved by the municipality that the library district is within, such as the La Grange Library in Cook County and Messenger Library in Kane County.15 Furthermore, the U.S. Census Bureau only includes local governments if they continue to operate; those that retain the “right to exist” are only counted by the U.S. Census Bureau if they still offer services.16 As a result, there are smaller special purpose governments included that are sometimes very small in geographical size that are still in existence and may still provide services, but the entire local government may be governed and operated by one person. These instances occurred primarily with drainage districts.17

Other differences among the reporting agencies include the number of cemetery districts, exposition and civic center authorities, housing authorities, public building commissions, road districts, special recreation districts and smaller differences amongst other types of local governments. As previously noted, if the local government is not authorized to levy a property tax it is excluded from the Department of Revenue’s list. If it is not required to report to the

14 This is evident by the fact that the Illinois Department of Revenue does not include road and bridge districts in its listing, but does include road districts that are located in counties without the township form of government. 15 See 75 ILCS 5 through 75 ILCS 70 for more information on the fiscal and administrative autonomy of different types of elected and appointed library boards. It is important to note that this report does not include public libraries that are component units of a municipality, such as the Chicago Public Library and other municipal public libraries that have appointed rather than elected boards. 16 United States Census Bureau, 2017 Census of Governments, Individual State Descriptions: 2017, pp. 1, 3. 17 Based on telephone interviews with various county and special district officials and other research conducted by Civic Federation staff.

4 Comptroller or is not properly reported to the Comptroller’s Office by the respective county clerk, it may not be included in their listing of local governments. If the local government does not meet the criteria for being an independent local government by the Census Bureau it may not be included in their listing. For the purposes of this report, the Civic Federation includes all of the local governments included in the lists by the three reporting agencies unless Federation staff could verify that certain entries by the reporting agency were not considered a local government under Illinois state law or they were consolidated, dissolved or eliminated by some other means, such as a ballot referendum.

5 Comparison of Number and Types of Local Governments in Illinois Illinois Illinois State U.S. Census Department Civic Type of Government Comptroller Bureau of Revenue Federation Counties 102 102 102 102 Townships 1,427 1,429 1,429 1,426 Municipalities 1,299 1,297 1,295 1,298 Subtotal General Purpose Governments 2,828 2,828 2,826 2,826 Airport Authority 27 30 28 28 Cemetery District 23 60 34 74 Community College District 43 39 39 39 Conservation District 5 5 5 5 Drainage District 862 891 1 970 Electric Agency 1 2 - 2 Exposition and Civic Center Auditorium Authority 4 25 1 25 Fire Protection District 838 841 844 849 Flood Prevention District 1 6 1 6 Forest Preserve District 11 3 14 14 Home Equity Program 3 3 - 3 Hospital District 19 18 16 19 Housing Authority 111 110 - 111 Joint Action Water Agency 5 5 1 5 Mass Transit District 15 23 6 21 Mosquito Abatement District 19 20 22 22 Multi-Township Tax Assessment District 321 - 325 334 Museum District 3 3 3 3 Natural Gas Agency 2 2 - 2 Park District 348 358 365 369 Planning Agency 1 - - 1 Port District 11 14 - 14 Public Building Commission 9 24 - 24 Public Health District 5 - 6 8 Public Library District 370 352 363 389 Public Water District 13 21 3 24 Rescue Squad District 6 4 6 6 River Conservancy District 16 18 16 17 Road and Bridge District 1,391 - - 1,391 Road District 60 - 78 79 Sanitary District 93 106 105 119 School District 851 847 852 852 Soil and Water Conservation District 97 97 8 97 Solid Waste Agency 2 10 8 10 Special Recreation District 2 17 - 18 Street Lighting District 19 24 24 26 Surface Water District 1 2 8 8 Tuberculosis Sanitarium Districts - 4 - 4 Water Reclamation District 10 10 10 10 Water Authority 14 14 17 17 Water Commission 10 13 1 14 Water Service District 59 69 6 68 Subtotal Special Purpose Governments 5,701 4,090 3,216 6,097 Total Units of Local Government 8,529 6,918 6,042 8,923 Source: Illinois State Comptroller, Local Government Contact Information for all local governments, available at https://illinoiscomptroller.gov/financial-data/local-government-division/view-local-government-contact-information/ (last accessed June 22, 2020); Information provided to the Civic Federation by the Illinois Department of Revenue on January 22, 2020; and U.S. Census Bureau, 2017 - Public Use Files, 2017 Government Units Listing, also known as the Government Master Address File, available at https://www.census.gov/data/datasets/2017/econ/gus/public-use- files.html (last accessed June 26, 2020); and analysis conducted by the Civic Federation.

6 Major Findings The following findings were obtained from multiple sources of data. When comparing local governments in Illinois to other states U.S. Census Bureau data is used.

Counties  There is a total of 102 counties in Illinois. Of the 102 counties, there are 15 counties that have a population of fewer than 10,000 residents and 36 counties that have a population of between 10,000 and 24,999 residents. Together these make up 50% of the total counties in Illinois;  Cook County, which is the largest county in Illinois, has a population of approximately 5.2 million residents, followed by DuPage County with approximately 916,924 residents. Hardin County and Pope County are the least populous counties with 4,320 and 4,470 residents, respectively. Cook County and the collar counties compose nearly two-thirds of the State’s population with 8.3 million residents;18  Counties levied $2.0 billion, or 6.5%, of the $31.8 billion in property taxes levied statewide in 2018;  Approximately 35.3% of county budgets are funded by property taxes; and  Of the selected states used in this report, only Missouri and Texas have more counties than Illinois with 254 and 114, respectively.

Townships  There are 1,426 townships in Illinois19;  The Illinois Constitution of 1848 granted voters the ability to adopt the township form of government in each county;  85 of the 102 counties in Illinois currently have the township form of government;  Despite townships being the type of local government with the most units, townships are absent in 17 of the 102 counties in Illinois;  The 17 counties in Illinois without the township form of government are:

Counties in Illinois Without the Township Form of Government Alexander Perry Calhoun Pope Edwards Pulaski Hardin Randolph Johnson Scott Massac Union Menard Wabash Monroe Williamson Morgan

18 The collar counties include: DuPage, Kane, Lake, McHenry and Will County. 19 This total does not include the Town of Cicero in Cook County, which can be classified as either a township or municipality. For the purposes of this report and in an effort to avoid double counting, the Town of Cicero is only classified as a municipality. For more information see the methodology section beginning on p. 10 of this report.

7  Townships (and road and bridge districts) make up $750.4 million, or 2.4%, of the $31.8 billion in total property taxes levied in Illinois in 2018;  There are a total of 17 coterminous townships and municipalities in Illinois, meaning the township and municipality share the same boundaries. The 17 coterminous townships in Illinois are:

Coterminous Townships and Muncipalities in Illinois Alton Granite City Berwyn Macomb Bloomington Oak Park Capital Peoria Champaign Quincy Cicero* River Forest Cunningham Warsaw East St. Louis Zion Galesburg

*The Town of Cicero in Cook County, Illinois is unique in that it incorporated as a Town rather than a village or city, an option that no longer exists in Illinois statute. Both municipal and township functions are provided by a single board and there is not separate municipal and township property tax levies. However, it is granted municipal home-rule powers, but is also at times classifed as a township for tax assessment purposes. For the purposes of this report, the Civic Federation only lists the Town of Cicero in its count and inventory of local governments as a municipality in an effort to avoid double counting. It is displayed in this table for informational purposes.

 Nearly 50%, or 709 townships, have fewer than 1,000 residents;  Of the selected states used in this report, Minnesota has the greatest number of townships at 1,780, followed by Pennsylvania with 1,546 and then Illinois with 1,429 townships;20  Counties without the township form of government operate under the precinct form of government. Precincts (or civil townships) are nonfunctioning, administrative units, with the county performing the administrative functions;21 and  The City of Chicago’s residents voted to eliminate township government and transfer township functions to the City by referendum in 1902. 22 Prior to 1902, multiple township governments existed within the City with each township government operating independently and electing its own officials.

Municipalities  There are 1,298 municipalities in Illinois;

20 For more information on the differences among reporting agencies see p. 3 of this report. 21 U.S. Department of Commerce, Economics and Statistics Administration, Bureau of the Census, A Guide to State and Local Census Geography. 22 Michael D. Sublett, Township; Diffusion and Persistence of Grassroots Government in Illinois; 1950-2000 (New York: Peter Lang Publishing, 2004), p. 112.

8  Illinois has the greatest number of municipalities in all 50 states. Texas and Pennsylvania have the second and third highest number of municipalities in all 50 states at 1,218 and 1,013, followed by Missouri and Iowa at 944 and 943, respectively; and  A third of the municipalities in Illinois have fewer than 2,500 residents.  The following table lists the number and type of municipalities in Illinois as of 2019.

Municipalities in Illinois Type Count % of Total Village 980 75.5% Town 11 0.8% City 307 23.7% Total 1,298 100.0% School Districts  There are 852 elementary and secondary public school districts in Illinois.  Of the 852 school districts, 144 are located in Cook County. In Cook and the collar counties (DuPage, Lake, Kane, McHenry and Will) there are a total of 287 public school districts.  Illinois has one of the lowest ratios of residents to school districts at an estimated 14,449 residents per district. On the other extreme, Florida has an estimated 220,888 residents per school district;  Approximately two-thirds of the school districts in Illinois have fewer than 1,000 students enrolled in their districts;  There are 26 school districts in Illinois with fewer than 100 students;  Chicago Public Schools (Unit School District 299) is the only school district in Illinois with more than 100,000 students enrolled;  School districts accounted for the largest share of property tax extensions throughout Illinois, even when the State is broken down into different regions;  School districts accounted for $8.1 billion, or 53.7%, of total property taxes levied in Cook County;  School districts and community college districts are the only type of non-municipal government found in every county;  The following table lists the number and type of public school districts in Illinois as of 2018.

Number and Type of Public School Districts in Illinois Type Number of School Districts Elementary 368 High School 96 Unit 386 Other 2 Total 852

9 Special Districts  According to the U.S. Census Bureau, Illinois has the most special purpose governments in the entire country at 3,204; and  Based on U.S. Census Bureau data, aside from Illinois, California, Texas and Colorado are the only three states that have more than 2,500 special purpose governments.

Additional Findings The Civic Federation finds the following additional points of interest regarding local governments in Illinois:

 Other than Texas with 5,343 units of local government, Illinois is the only state in the U.S. with over 5,000 units of local government as of 2017;  Cook County and the collar counties compose nearly two-thirds of the State’s population with 8.3 million residents;23  Unlike municipalities, townships do not overlap more than one county;  In 2018, the Illinois Department of Revenue reported a total of $31.8 billion in property tax extensions by local governments in Illinois;24  Local governments in Cook County accounted for $15.0 billion, or 47.2%, of the total property taxes extended in Illinois;  Local governments in the collar counties (DuPage, Kane, Lake, McHenry and Will) accounted for $9.4 billion, or 29.6% of the total property taxes extended in the state; and  The 96 counties outside of Cook and the five collar counties accounted for $7.4 billion, or 23.1% of the property taxes extended statewide.

Methodology & Data This section of the report describes the methodology and data used to develop this report.

List of Local Governments in Illinois The Civic Federation developed a comprehensive25 and inclusive as possible listing of local governments in Illinois by compiling and analyzing data on the number and type of local governments from three primary sources of information: the Illinois State Comptroller’s registry of local governments database,26 the U.S. Census Bureau’s 2017 Census of Governments

23 The Collar Counties include: DuPage, Kane, Lake, McHenry and Will County. 24 Illinois Department of Revenue, Property Tax Statistics by Year, Table 03 – Property Tax Extensions by Type of District, 2017 and 2018. 25 Comprehensive does not mean exhaustive and is as accurate as possible given the sheer number of special purpose local governments in Illinois and constant changes. The Civic Federation welcomes feedback on the accuracy of this report at all times. 26 The Illinois State Comptroller’s Contact Information for all local governments can be found here: https://illinoisComptroller.gov/financial-data/local-government-division/view-local-government-Contact- information/.

10 Government Master Address File (GMAF),27 and information provided to the Civic Federation by the Illinois Department of Revenue (IDOR) on taxing districts in Illinois.28 For further verification on the number and location of public school districts, the Federation utilized the Illinois State Board of Education’s (ISBE) Directory of Educational Entities.29 To further verify the number and location of community college districts, the Federation utilized the Illinois Community College Board’s (ICCB) 2018 Data and Characteristics of the Illinois Public Community College System.30 The compilation of these lists were then cross-checked against one another for accuracy. In order to create the most comprehensive and inclusive list possible, there were no exclusions of local governments unless they could be further verified as being dissolved or improperly classified as a unit of local government.31

Local governments that overlap more than one county were only included in one county with efforts to include it in its “home county.”32 Also, certain local governments were classified differently depending on the reporting agency. For example, the DuPage Water Commission was categorized as the DuPage County Water Authority by the Illinois Department of Revenue while the Illinois Comptroller and U.S. Census Bureau categorized it as the DuPage Water Commission. In such instances the local government was categorized in the Civic Federation’s list under the type of government it’s categorized by the majority of the three reporting agencies and with further verification from other sources. So, for example, the Civic Federation categorized the DuPage Water Commission under water commissions rather than under water authorities, which are two different types of local governments under state law.

Similar inconsistencies occur with public water districts and water service districts between reporting agencies, which are also two different types of local governments in Illinois.33 The list of home rule municipalities was obtained from the Illinois Municipal League’s website.34

Peer State Comparisons When comparing local governments in Illinois to other selected states, the Civic Federation used data from the U.S. Census Bureau’s 2017 Census of Governments. The selected states used for comparison to Illinois include the five other most populous states—California, Texas,

27 The U.S. Census Bureau’s Independent Governments – list of governments with reference information, also known as the Government Master Address File can be found here: https://www.census.gov/data/datasets/2017/eCountyn/gus/public-use-files.html. 28 Information provided to the Civic Federation by Illinois Department of Revenue staff on January 30, 2020. 29 The Illinois State Board of Education’s Directory of Educational Entities can be found here: https://www.isbe.net/Pages/Data-Analysis-Directories.aspx. 30 The Illinois Community College Board’s 2019 Data and Characteristics of the Illinois Public Community College System – Summary Profile of the Illinois Public Community Colleges can be found here: https://www.iccb.org/data/data-characteristics/2018-data-and-characteristics-of-the-illinois-public-Community- College-system/ 31 See the table in Appendix B for a list of local government entries included in the various reporting agencies listings of local governments, but excluded from the Civic Federation’s count and listing of local governments included in this report. 32 “Home County” means the county that the majority of the corporate limits of the local government is located in. 33 As a source of reference, the Civic Federation utilized the Illinois Commission on Intergovernmental Cooperation’s report Legislator’s Guide to Local Governments in Illinois: Special Districts, March 2003, Research Memorandum No. 117 as well as other sources such as property tax data on county websites. 34 See the full listing of home rule municipalities on p. 101 of this report and on the Illinois Municipal League’s website here https://www.iml.org/homerule-municipalities (last accessed January 12, 2021).

11 New York, Florida and Pennsylvania—and six other Midwestern states—Indiana, Iowa, Michigan, Missouri, Ohio and Wisconsin, except when otherwise noted.

Population and Enrollment Data Population and enrollment data were obtained from the U.S. Census Bureau’s 2017 population and 2016 enrollment estimates data.35 However, when school districts are not being compared to other states ISBE data is used.

Property Tax Data Data used to compare the property tax burden in Illinois to other selected states was obtained from the Tax Foundation’s most recent annual report 2020 Facts & Figures: How Does Your State Compare?36 The Tax Foundation obtains the data from the U.S. Census Bureau’s 2018 American Community Survey and the U.S. Census Bureau’s Annual Survey of State and Local Government Finances.

Data used to analyze the relationship between property taxes and different types of local governments in Illinois were obtained from the Illinois Department of Revenue’s 2018 property tax statistics webpage, which are the most recent data available.37 It is also used for statewide and regional information presented specifically on property taxes levied by different types of taxing districts.

The selected tax codes and corresponding sample tax bills included in this report were developed from data obtained from the respective county clerk’s website and the equalization factor issued by the Illinois Department of Revenue. The property tax rates used to compute estimated tax bills in this report are for tax year 2017 (payable in 2018) only. A market value of $200,000 was assigned to the sample property tax bills for the purposes of this report.

Revenue Data The sources of revenue for various types of local governments was obtained from the Illinois State Comptroller’s FY2018 Fiscal Responsibility Report Card, the Illinois State Board of Education’s 2019 Annual Report: Demographic, Financial and Statistical Data, and the Illinois Community College Board’s 2019 Data and Characteristics of the Illinois Community College System.38 Although 2019 reports were used, 2018 data contained in the 2019 report was used for the purposes of this report.

The Comptroller’s FY2018 Fiscal Responsibility Report Card included data from 5,172 units of local government in Illinois. It is important to note that the Comptroller’s report card does not

35 U.S. Census Bureau, Population Division, Annual Estimates of the Resident Population for Counties in Illinois: April 1, 2010 to July 1, 2019 (July 1, 2017 Estimates); Annual Estimates of the Resident Population for Subcounty Governments in Illinois: April 1, 2010 to July 1, 2019 (July 1, 2017 Estimates); and the U.S. Census Bureau, 2017 Census of Governments, Government Master Address File. 36 The Tax Foundation’s Fact’s & Figures 2020: How Does Your State Compare? report can be found here https://taxfoundation.org/facts-and-figures-2020/ 37 https://www2.illinois.gov/rev/research/taxstats/PropertyTaxStatistics/Pages/default.aspx 38 Illinois Community College Board, 2019 Data and Characteristics of the Illinois Public Community College System, Financial Data 2019, Table IV-11 – Fiscal Year 2018 Audited Operating Revenues by Source; and Table IV-12 – Fiscal Year 2018 Audited Operating Expenditures by Function.

12 include governments that are not required to report financial data annually to this office. These local governments include school districts, community college districts, drainage districts and housing authorities.39 Road and bridge districts’ financial data is included in the annual financial report of the respective township.40 Delinquent governments that failed to submit a financial report by November 14, 2019 are also excluded from this report.41

The Illinois State Board of Education’s 2019 Annual Report: Demographic, Financial and Statistical Data includes data collected from all 852 public school districts in Illinois. 42 The Illinois Community College Board’s 2019 Data and Characteristics of the Illinois Community College System includes all 39 community college districts in Illinois.43

OVERVIEW OF LOCAL GOVERNMENTS This section of the report provides a brief overview of the different types of local governments, their powers and responsibilities, governance structure, and authority to levy taxes and issue debt. It also provides information on the procedures for annexation, consolidation and dissolution of local governments and recent legislation that has been enacted related to government consolidation or dissolution.

Description of Local Governments Local governments are classified as either general purpose governments or special purpose governments, also known as special districts. The governance structure varies by type of government. A governing board may consist of aldermen, directors, commissioners or trustees, depending on the type of government. The process of selecting members and board officers as well as the length of terms and rate of compensation are specified under State statutes.

General Purpose Local Governments44 General purpose governments include counties, townships and municipalities, each of which are granted different powers and responsibilities. General purpose governments are authorized to provide a wide variety of services that include, but are not limited to police and fire protection as well as zoning and land use decisions. Whereas special districts perform specific, singular or limited functions such as recreation, preservation, fire protection, education, transportation or mosquito abatement, among others and are authorized by state statute.45 Descriptions of general purpose and special purpose governments in Illinois are provided below.

39 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, p. 7; and https://illinoisComptroller.gov/financial-data/local-government-division/types-of-local-governments-in-illinois/. 40 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, p. 7; and https://illinoisComptroller.gov/financial-data/local-government-division/types-of-local-governments-in-illinois/. 41 For a list of delinquent governments see Appendix A. 42 See https://www.isbe.net/Documents/2019-Annual-Report.pdf 43 2018 data within the 2019 report is used in this report. 44 Information included in this section was obtained and adapted from the Illinois Commission on Intergovernmental Cooperation’s report Legislator’s Guide to Local Governments: General Purpose Units, September 1999, Research Memorandum No. 108. 45 Illinois Commission on Intergovernmental Cooperation, Legislator’s Guide to Local Governments in Illinois: Special Districts (Springfield, 2003), p. iii.

13 Counties Counties exist throughout the entire state of Illinois and oversee public health, court and public safety services; administer vital records; and assess and collect property taxes. Counties may perform a number of other functions including planning, zoning, as well as other municipal type services in unincorporated areas of counties. In addition to the governing board of the county, there are separately elected county officials that include the Sheriff, States Attorney, Assessor, and Clerk, among others. Counties are allowed to levy several local taxes, a property tax, as well as issue bonds. Cook County is the only home rule county in Illinois. (55 ILCS 5/)

Townships The township form of government exists in 85 of the 102 counties in Illinois.46 Townships provide general assistance to the public, provide real estate assessment assistance and maintain township-owned roads and bridges. Townships may also provide a number of youth and senior services and can also provide zoning, police and fire protection, and other services. They are governed by township boards that consist of a supervisor and four other members elected at- large. Townships may also have separately elected highway commissioners, assessors and clerks. Many of the duties of townships overlap with other governments, such as municipalities and counties. Townships are authorized to levy property taxes and issue bonds. (60 ILCS 1/)

Municipalities All municipalities are either villages, cities or towns.47 They provide basic services such as police and fire, zoning and business regulation. However, not all municipalities provide the same services. Some municipalities provide park and recreation or library services to their residents rather than through a separately elected park or library district and some may operate their own fire department while others may have fire protection provided through a separately elected fire protection district.

Three quarters of municipalities are villages. Cities, towns and villages all share the same legal powers and status and are recognized similarly by the State. However, the Illinois Municipal Code does distinguish rules of incorporation and governance for cities and villages.48 Incorporation of a city or village depends on several things, such as the population of the potential municipality or the population of the county in which it would exist.

The Municipal Code includes general rules of election or appointment for public officials; the designation and number of each official may differ. For instance, the chief executive officer is called a mayor if they serve a city; they are a village president if they serve a village. Cities have aldermen and wards, with the number of aldermen increasing for a city with a higher population, although the number may be reduced by referendum. Villages have six trustees at incorporation, though a village can decrease this count to four if it has fewer than 5,000 residents. Generally, trustee elections do not include primary elections, yet this can be altered by referendum as well. Municipalities with fewer than 500,000 residents may petition to adopt a managerial form of

46 In Cook County, the City of Chicago does not have the township form of government, but suburban Cook County does have townships. 47 The Town of Cicero in Cook County, Illinois is unique in that township and municipal functions are governed by a single board. 48 Any new municipality would be called a village or city. “Town” is no longer used for new municipalities.

14 government. Those with more than 5,000 residents and fewer than 500,000 may petition to adopt the strong mayor form of government.49

All municipalities have the authority to levy a variety of local taxes including property taxes and issue different types of bonds, depending on their home rule status. (65 ILCS 5/)

Home Rule vs. Non-Home Rule A home rule unit of government is permitted to do anything not expressly prohibited by the Illinois Constitution or statutes. Article VII of the Illinois Constitution designates a home rule unit of government as any municipality with a population greater than 25,000 residents. Municipalities with a population less than 25,000 residents can become home rule if approved by referendum. A county with a chief executive officer elected by the county electorate may also become home rule. Cook County is the only home rule county in Illinois. All special districts are non-home rule. Non-home rule units of government are allowed only to take actions explicitly permitted by the Illinois Constitution and statutes. Home rule municipalities may take any action so long as it is not forbidden by the Illinois Constitution or state law.50 An example of a home rule tax is the City of Chicago’s Bottled Water Tax, which the City can impose because it is a home rule unit of government and because the State has not prohibited it. However, legislation has been enacted in recent years that allows certain non-home rule municipalities to levy additional local taxes.51

Special Purpose Local Governments52 Special districts perform specific, singular or limited functions such as recreation, preservation, fire protection, education, transportation and mosquito abatement, among others and are authorized by state statute.53 Special purpose governments are typically created by voters via referendum. The geographic size of special districts can range from areas less than one square mile in size to overlapping multiple counties. The following section provides a brief overview of the different types of special purpose local governments, their powers and responsibilities, governance structure, and authority to levy taxes and issue debt.

Airport Authorities Charged with the establishment, maintenance and operation of safe, adequate and necessary public airports and public airport facilities with the state. Authorities are governed by boards of commissioners and may levy property taxes and issue bonds. (70 ILCS 5/1-5/21)

49 65 ILCS 5. 50 James M. Banovetz, “Illinois Home Rule: A Case Study in Fiscal Responsibility,” The Journal of Regional Analysis & Policy, 2002, p. 83. 51 This includes local sales taxes on goods and merchandise as well as a local motor fuel tax, but may only be used for limited purposes. 52 Information included in this section was obtained and adapted from the Illinois Commission on Intergovernmental Cooperation’s report Legislator’s Guide to Local Governments in Illinois: Special Districts, March 2003, Research Memorandum No. 117. 53 Illinois Commission on Intergovernmental Cooperation, Legislator’s Guide to Local Governments in Illinois: Special Districts (Springfield, 2003), p. iii.

15 Cemetery Maintenance Districts Acquire land for grave sites, restore neglected or abandoned public cemeteries, and maintain existing cemeteries in the district. Districts are governed by three-member boards of trustees and may levy a property tax. They may borrow money, but they do not have bonding authority. (70 ILCS 105/1 to 105/12)

Community College Districts Authorized to operate and maintain educational institutions for instructional programs and student services for adult education, and literacy, vocational and career and technical education. The board consists of seven members and one non-voting member who must be a student at the district. Districts may levy taxes and issue bonds. (110 ILCS 805/3-1 to 805/8-2)

Civic Center Authorities Created by either statute enacted by the General Assembly or by ordinance. They may construct, operate, and maintain public facilities for industrial, commercial, educational, cultural, sports, and scientific exhibitions and activities. Authorities are governed by five-to-twelve-member boards and may issue bonds, and in some cases, levy property taxes. The Metropolitan Pier and Exposition Authority operates McCormick Place and promotes fairs, expositions and conventions in metropolitan Cook County. It also arranges industrial, cultural, educational trade, and scientific exhibits. The Authority is governed by the 13-member Metropolitan Pier and Exposition Board and may impose sales taxes, but it may not levy a property tax. It may issue bonds. (70 ILCS 210/1 to 215/10 and 70 ILCS 200/2-1 to 200/990-10)

Conservation Districts Acquire, maintain, and preserve wild lands and other open lands including scenic roadways and pathways for the pleasure and recreation of the public and for use by future generations. Districts are governed by five-or seven-member boards of trustees and may levy property taxes and issue bonds. (70 ILCS 410/1 to 410/19)

Drainage Districts Construct, maintain and repair drains and levees, and engage in other drainage or levee work for agricultural, sanitary, or mining purposes. Districts are governed by a board of commissioners. They do not levy property taxes; however, they may collect assessments, which are special tax assessments on specific properties that benefit from a specific project. Drainage districts also have bonding authority. (70 ILCS 605/3-1 to 605/12-24)

Electric Power Agencies Jointly plan, finance own and operate facilities for the generation and transmission of electrical power and energy. The board consists of two or more municipalities with each municipality appointing a member from their respective governing board to serve as a member. The agency may not levy taxes, but may issue bonds. (65 ILCS 5/11-119.1-1 to 11-119.1-12)

Elementary and Secondary School Districts Provide for an efficient system of high-quality educational institutions and services. A school board consists of between three and seven members and may levy taxes and issue bonds. (Illinois Constitution Article X – Education and 105 ILCS 5/)

16 Fire Protection Districts Provide fire prevention, protection and control services for the people and property within its boundaries. They may also be called upon to assist the underwater recovery of drowning victims and may provide ambulance service. Districts are governed by boards of trustees and may levy property taxes and issue bonds. (70 ILCS 705/0.01 to 705/27)

Flood Prevention Districts Construct, reconstruct, and repair levees and perform other flood prevention related activities. Districts are governed by three member boards and may levy taxes and issue bonds. (70 ILCS 750/1 to 750/99 and 70 ILCS 755/1 to 755/99)

Forest Preserve Districts Downstate forest preserve districts protect and preserve the flora, fauna, and scenic beauty of Illinois forest lands outside of Cook County. These districts maintain such lands in their natural state for the education, pleasure, and recreation of the public. In addition, areas in some districts may be used for flood control and wastewater treatment. Districts are governed by five-member boards of commissioners and may levy property taxes and issue bonds. The Cook County Forest Preserve District creates forest preserves in order to protect and preserve the flora, fauna and natural forests of the area within Cook County. It also consolidates preserves into areas of size and form that are convenient and desirable for public use and economical maintenance. The District may aid in the containment of flood waters and the treatment of wastewater. It is governed by a board of commissioners and may levy taxes and issue bonds. (70 ILCS 805/0.001 to 855.2 and 70 ILCS 810/0.01 to 810/45)

Home Equity Programs To guarantee the value of the property of each member of the program shall not fall below its fair market value established at the time the member joins the program. The board consists of up to nine commissioners and may levy a property tax. (65 ILCS 95/1 to 95/21)

Housing Authorities To centralize and make possible the constructing, acquiring, enlarging, improving, repairing or replacing a specific public improvement, building or facilities. The board shall consist of not fewer than five member and may levy taxes and issue bonds. (50 ILCS 20/1 to 20/24)

Hospital Districts To provide and maintain safe and accessible hospitals within the state. Districts are governed by nine-member boards of trustees, and may levy property taxes and issue bonds. (70 ILCS 910/1 to 910/25)

Joint Action Water Agencies To provide adequate supplies of water on an economical and efficient basis for members, and for the agency. The agencies are governed by a board of directors with each local government or government agency appointing a member from their respective governing board to serve as a member of the governing board of the water agency. The agency does not have taxing authority, but may issue bonds. (5 ILCS 220/3.1)

17 Public Library Districts Establish, support, and maintain public libraries for the general education of Illinois citizens. Districts are governed by seven-member boards of trustees and may levy property taxes and issue bonds. (75 ILCS 16/1-1 to 16/55-5)

Mass Transit Districts Mass transit districts provide public transportation by acquiring, constructing, operating, and maintaining mass transit lines or by subsidizing the service of mass transit. Districts are governed by boards of trustees and may levy a property tax and issue bonds. The Metro East Mass Transit District may be composed of Madison, St. Clair or Monroe Counties or any combination thereof. The district may establish or acquire mass transit facilities. The district is governed by a five-member board of trustees and may levy a sales tax and issue bonds.

The Regional Transportation Authority was created by a special referendum to provide public transportation in Cook, DuPage, Kane, Lake, McHenry and Will Counties. The RTA is governed by a 13-member board of directors and it may levy numerous sales taxes and issue a variety of bonds and notes. It may not levy property taxes. Within the RTA are three service boards: the Pace Suburban Bus, Metra Commuter Railroad and the Chicago Transit Authority. All three service boards have their own governing bodies and may direct the RTA board to issue working cash notes on their behalf. (70 ILCS 3610/1 to 3610/9 and 70 ILCS 3615/1.01 to 3615/5.06)

Mosquito Abatement Districts Responsible for the extermination of mosquitos, flies or other insects within the district. Districts are governed by five-member boards and may levy a property tax, but they do not have bonding authority. (70 ILCS 1005/0.01 to 1005/13a)

Multi-township Assessment Districts Responsible for the assessment of real property in townships with less than 1,000 population and other townships electing to use these provisions. Districts are governed by boards of trustees and may levy a property tax, but they do not have bonding authority. (35 ILCS 200/2-5 to 2-80)

Museum Districts To protect and preserve historical sites and to establish museums in order to promote public awareness and education. Districts are governed by five-member boards of commissioners and may levy property taxes and issue bonds. County historical museum districts collect and curate materials that help establish and illustrate the history of the county with regard to its exploration, settlement, and development. They are responsible for preserving and guaranteeing public access to the collection and take an active role in the preservation of historical buildings, monuments, and markers. The districts are governed by five-member board of trustees and may levy property taxes and borrow money to acquire real or personal property. They do not have bonding authority. (70 ILCS 1105/1 to 1105/27 and 55 ILCS 5/5-31001 to 5/5-31022)

Natural Gas Agencies Jointly plan, finance, own and operate facilities relating to natural gas, plants and systems. The board consists of two or more municipalities with each municipality appointing a member from

18 their respective governing board to serve as a member of the gas agency board. The agency may not levy taxes, but may issue bonds. (65 ILCS 5/11-119.2-1 to 11-119.2-11)

Park Districts Provide a wide range of recreational programs and facilities including: athletic fields, aquariums, elevated pleasure highways, golf courses, harbor facilities, historical museums and libraries, other museums, playgrounds, skating rinks, swimming pools, tennis courts, and zoos. In addition, districts may provide space for armories, airfields, and land strips for the National Guard, as well as space for military memorials. Districts are governed by boards of commissioners and may levy property taxes and issue bonds. The Chicago Park District provides a wide range of recreational programs and facilities, museums, playgrounds and parking facilities. In addition, it may provide space for the National Guard and military memorials. (70 ILCS 1205/1-1 to 1205/13.9e, 70 ILCS 1220/1 to 1325/1.1 and 70 ILCS 1280/1 to 1545/20 and 1220/0.01 to 1270/8)

Planning Agencies Developing and adopting a funding and implementation strategy for an integrated land use and transportation planning process for the northeastern Illinois region. The governing board consists of 15 voting members and may not levy taxes or issue bonds. (70 ILCS 1707/1 to 1707/99)

Port Districts Plan, acquire, construct, improve, and operate terminals and port facilities in order to enhance commerce in the district. Districts may also issue permits for construction of structures within 50 feet of navigable waters within the district (e.g. wharves, piers, jetties, and bridges). Port districts are governed by boards of various sizes. Only some districts are authorized to levy property taxes and issue bonds. (70 ILCS 1810/1 to 1870/38)

Public Health Districts Organize and operate health departments, assist other agencies in planning for the efficient delivery of health services, and in some cases equip and maintain analytical and/or research laboratories. Districts are governed by boards of health and may levy property taxes and issue bonds. (70 ILCS 905/0.01 to 905/26)

Public Water Districts Acquire and operate public waterworks and in some cases sewerage plants. They construct, alter and maintain water mains, water pipes and conduits. Districts are governed by seven-member boards of trustees and may levy property taxes and issue bonds. (70 ILCS 3705/0.01 to 3705/41)

Rescue Squad Districts Purchase equipment and recruit personnel in order to provide rescue services within the district. They are governed by five-member boards of trustees and may levy a property tax, but they do not have bonding authority. (70 ILCS 2005/1 to 2005/15)

River Conservancy Districts

19 Provide for river and flood control, drainage, irrigation, conservation, sanitation, navigation, as well as the development of water supplies, sewerage systems. They are governed by boards of trustees and may levy property taxes and issue bonds. (70 ILCS 2105/1 to 2110/1)

Road Districts Responsible for the construction, repair, maintenance, financing and supervision of rural roads under their jurisdiction. The governing bodies vary depending on the type of district, but usually are comprised of township or county officials. Districts may levy several property taxes and issue bonds. (605 ILCS 5/6-101 to 5/6-906)

Sanitary Districts Established for the protection of public health, abatement or reduction in water pollution, drainage control, protection from overflow, and the provision of sewage disposal. There are multiple public acts that authorize the establishment of sanitary districts. They are governed by boards of trustees and may levy several property taxes and issue bonds. The Metropolitan Water Reclamation District of Greater Chicago (MWRD) constructs, maintains and operates sewers, sewage treatment plants, and drainage facilities with Cook County. It is governed by a nine- member board of commissioners and it may levy several property taxes and issue several types of bonds. (70 ILCS 2205/0.01 to 3020/99)

Soil and Water Conservation Districts Establish and implement comprehensive and coordinated erosion and sediment control programs to protect and conserve land, water, air and other resources. Districts are governed by five- member boards of directors and may levy a property tax. They do not have bonding authority. (70 ILCS 405/1 to 405/42)

Solid Waste Disposal Districts Provide for the collection, transportation, and disposal of solid waste. They are governed by five- member boards of trustees and may levy property taxes and issue bonds. (70 ILCS 3105/1 to 3105/25)

Street Lighting Districts Purchase and maintain street lights in areas where this service is not provided by other governmental units. They are governed by three-member boards of trustees and may levy property taxes and issue bonds. (70 ILCS 3305/0.01 to 3305/11)

Surface Water Protection Districts Acquire and maintain necessary structures to collect, convey and discharge surface waters. These structures include ditches, channels, trunk sewers, lateral sewers, manholes, culverts, pumping stations, dams, and levees. Districts are governed by five-member boards of trustees and may levy property taxes and issue bonds. (70 ILCS 3405/0.01 to 3405/25)

Tuberculosis Sanitarium Districts Provide free sanitarium care and clinical and follow-up services for residents of the district. They are governed by five-member boards of trustees and may levy property taxes and issue bonds. (70 ILCS 920/0.01 to 920/14)

20 Water Authorities Monitor water supplies and regulate water use in order to ensure an adequate supply for present and future needs. They also inspect and regulate wells and other water withdrawal facilities to prevent the loss or contamination of water. Authorities are governed by three-member boards of trustees and may levy property taxes and issue bonds. (70 ILCS 3715/0.01 to 3715/28)

Water Commissions County water commissions are created to help ensure a sufficient and economical water supply to county-wide areas where water shortages may occur due to population growth and the proximity to large urban centers. They are governed by boards of commissioners and may levy property taxes and issue bonds. Commissions may also impose a sales tax. (70 ILCS 3720/1 to 3720/5)

Water Service Districts Provide water services to any area not included in the corporate boundaries of a city, village, or incorporated town. They are governed by three-member boards of trustees and may levy property taxes and issue bonds. (70 ILCS 3710/0.01 to 3710/13)

Procedures for Annexing, Consolidating and Dissolving Local Governments in Illinois54 Under the State Comptroller Act, the creation or dissolution of a unit of local government must be reported by the corresponding county clerk to the Illinois Comptroller within 60 days.55 Various statutes dictate procedures for the annexation, consolidation and dissolution of particular governments. No single statute outlines such procedures for all governments. Some local governments lack provisions that outline how a local government may be dissolved or consolidated. Please refer to Appendix D for more detailed information on annexation, consolidation and dissolution procedures for local governments in Illinois.

Recent Legislation Addressing Consolidation and Dissolution Illinois legislators have sought numerous ways to reduce the number of local governments. In recent legislative sessions, the Illinois General Assembly has enacted several laws addressing the consolidation and dissolution of different local governments, particularly township government. The consolidation of school districts has also been discussed during several recent legislative sessions, with bills introduced each year. However, these legislative proposals have not been approved by the Illinois General Assembly.

While there have been a number of bills that have been signed into laws in recent years relating to the consolidation and dissolution of local governments, the legislation has faced a number of

54 The table outlining the procedures for annexing, consolidating and dissolving local governments in Illinois was obtained and adapted from information provided to former Illinois Lt. Governor Sanguinetti’s Local Government Consolidation and Unfunded Mandates Task Force by the Illinois General Assembly Legislative Research Unit on April 30, 2015. The appendix was updated with additional information provided by the Legislative Research Unit to the Lt. Governor’s Policy Director on September 19, 2017. The original document can be found here: https://www2.illinois.gov/sites/ltg/issues/localgovernments/Documents/Annexing-Consolidating-%20Dissolving- Local-Government-in-Illinois.pdf 55 15 ILCS 405/23.7

21 hurdles from various interest groups. However, legislators have been more successful in passing legislation addressing the consolidation and/or dissolution of local governments by narrowly tailoring the legislation to specific local governments in specific regions. For example, legislation passed in 2014 allowing for Evanston Township to be dissolved and its duties transferred to the City of Evanston was carefully crafted to apply only to Evanston Township. Similarly, Public Act 99-474, which authorized the dissolution of coterminous townships applied only to the consolidation of coterminous townships in St. Clair County that contained a territory of 23 square miles or more.

However, Public Act 98-126, which originally only applied to the dissolution and consolidation of local governments in DuPage County was later expanded to include McHenry and Lake County in Public Act 99-0709. It was then expanded to include all 102 counties in Public Act 100-107. In this instance, P.A. 98-126 served as a model for more encompassing legislation. More recently, in November 2020 voters in the three towns of Cahokia, Alorton and Centreville, which are located in St. Clair County voted to merge the three towns into one new town called Cahokia Heights.56

The listing below provides a brief summary of some of the major legislation that has been signed into law in recent years that pertained to the consolidation or dissolution of local governments in Illinois.  Public Act 98-126: Also known as the DuPage County Local Government Reduction and Efficiency Act, amends the Illinois County Code, allowing DuPage County’s government to dissolve or consolidate units of government with county-appointed boards;  Public Act 98-1002: Allows for the annexation or consolidation of certain special districts by a majority vote of the governing body of that district. The new governing body assumes the former entity’s powers, duties, responsibilities, obligations, liabilities, and other matters, including the rights of the employees of the former district.  Public Act 99-353: Creates a moratorium on creating new units of local government except in instances of government consolidation. The moratorium concluded four years after its effective date of January 1, 2016;  Public Act 99-709: Expands the jurisdiction of Public Act 98-126 from DuPage County to DuPage, Lake and McHenry counties;  Public Act 100-874: Allows for Lake County Board to dissolve the Seavey Drainage District by board resolution and allows for the respective municipalities and Lake County that cover the district to assume the duties and responsibilities of the former district. The Act also allows for the Lakes Region Sanitary District to dissolve itself upon entering into a dissolution agreement with Lake County to acquire the assets and responsibilities of the district;  Public Act 100-107: Expands the Local Government Reduction and Efficiency Division of the Counties Code to all counties, removes the limitation of 126 square miles for the size of townships, provides a process for the consolidation, dissolution and merging of townships, allows counties to retain their existing form of government following a successful referendum to dissolve townships into the county, amends the Illinois

56 St. Louis Post-Dispatch, Associated Press, November 4, 2020, Voters approve the merger of Cahokia, Alorton and Centreville, https://www.stltoday.com/news/local/illinois/voters-approve-the-merger-of-cahokia-alorton-and- centreville/article_d94c5a70-5e5f-59e5-b15b-f3ccb493cc01.html

22 Highway Code to allow all townships in any county except Cook County to abolish road districts within townships if they are less than 15 miles in length;  Public Act 101-034: Requires that each county clerk inform the Illinois Comptroller’s Office within 60 days following the creation or dissolution of unit of local government or school district;  Public Act 101-181: Created the Property Tax Relief Task Force. The task force was charged with identifying the causes of increasingly burdensome property taxes across Illinois, reviewing best practices in public policy strategies that create property tax relief for homeowners and making recommendations to assist in the development of legislative changes needed to create property tax relief for homeowners. The task force was required to submit a final report of findings by December 31, 2019;57  Public Act 101-0230: Amends the Illinois Township Code to allow McHenry County township boards to propose their own dissolution. Amends the Motor Fuel Tax Law, such that McHenry County would receive the MFT revenue that would have been distributed to the now-dissolved township; and  Public Act 101-0298: Allows certain counties and municipalities to dissolve drainage districts by resolution or ordinance, if certain conditions are met.

Populations of Local Governments in Illinois This section of the report describes the populations of counties, municipalities, and townships and enrollment data of school districts in Illinois before comparing Illinois to other selected states.

The Civic Federation uses information from the U.S. Census Bureau’s 2017 Census of Governments data to present this information, which is the most recent data available. The Bureau conducts the Census of Governments every five years, with 2017 data being the most recent data available. The U.S. Census Bureau compiles this data through an analysis of state legal provisions in the five years between censuses, distribution of the Census’ Government Units Survey to governments, review of federal, state and private listings of governments and review of state and local taxation materials.58 The number of units of government reported in the Census of Governments for counties in Illinois corresponds with the number of counties listed by the Illinois Comptroller and Illinois Department of Revenue (IDOR). However, the number of municipalities, townships and special districts listed in the Census of Governments data differs from the number listed with the Illinois Comptroller and Illinois Department of Revenue.59

There are approximately 12.8 million residents who reside in the 102 counties across Illinois. Of the 102 counties, there are 15 counties that have a population of fewer than 10,000 residents and 36 counties that have a population of between 10,000 and 24,999 residents. Together this makes up 50% of the counties in Illinois. There are 21 counties that have between 25,000 and 49,999 residents. The remaining 20 counties have 100,000 or more residents, with only 5 counties exceeding a population 500,000 residents. Cook County, which is the largest county in Illinois, has a population of approximately 5.2 million residents, followed by DuPage County with

57 As of the release date of this report the task force has not submitted a final report of findings. 58 United States Census Bureau, 2017 Census of Governments, Individual State Descriptions: 2017, p. 8. 59 For more information on the differences among reporting agencies see p. 3 of this report.

23 approximately 916,924 residents. Hardin County and Pope County are the least populous counties with 4,320 and 4,470 residents, respectively. Cook County and the collar counties compose nearly two-thirds of the State’s population with 8.3 million residents.60 The chart below provides a further breakdown of the population of counties in Illinois, according to the U.S. Census Bureau’s 2017 Census of Governments.

Population of Counties in Illinois: 2017 500,000+ 5 Total Number of Counties in Illinois: 102 4.9% 250,000-499,999 4 Less than 10,000 3.9% 15 14.7%

100,000-249,999 11 10.8%

50,000-99,999 10 9.8%

10,000-24,999 36 35.3%

25,000-49,999 21 20.6%

Source: U.S. Census Bureau, 2017 Census of Governments - Organization, Table 5. County Governments by Populations-Size Group and State: 2017

The next chart displays the number of municipalities in Illinois grouped by population size, according to the U.S. Census Bureau. A third of the municipalities in Illinois have fewer than 2,500 residents. There are 113 municipalities with a population between 2,500 and 4,999 residents and 113 municipalities with a population between 5,000 and 9,999 residents. Nearly 20%, or 130 municipalities have a population of between 10,000 and 24,999 residents, and 62 municipalities have a population between 25,000 and 49,999 residents. There are only 8 municipalities in Illinois that have more than 100,000 residents. Chicago has the largest population with approximately 2.7 million residents, followed by Aurora with 200,000 residents,

60 The collar counties include: DuPage, Kane, Lake, McHenry and Will County.

24 and Joliet, Naperville and Rockford all with approximately 147,000 residents. On the other extreme, there are 49 municipalities in Illinois that have fewer than 100 residents.

Municipalities in Illinois by Grouped by Population: 2017 25,000 to 49,999 62 9.3% 10,000 to 24,999 50,000 to 99,999 130 21 19.5% 3.1%

100,000+ 8 1.2%

5,000 to 9,999 113 16.9% Less than 2,499 220 33.0%

2,500 to 4,999 113 16.9% Source: U.S. Census Bureau, 2017 Census of Governments - Organization, Table 7. Population of Subcounty General-Purpose Governments by Population-Size Group and State: 2017 Population of Townships According to the U.S. Census Bureau, there are 1,429 townships in Illinois.61 Nearly 50%, or 709 townships, have fewer than 1,000 residents. Nearly 25%, or 328 townships have between 1,000 and 2,499 residents. There are only 32 townships with a population between 50,000 and 99,999, and 22 townships with a population greater than 100,000 residents. The remaining 338 townships have a population between 2,500 and 49,999 residents. It is important to note that residents of the

61 For more information on the differences among reporting agencies see p. 3 of this report.

25 City of Chicago and 17 other counties do not operate under the township form of government and are therefore not present in the data.

Townships in Illinois Grouped by Population: 2017 100,000+ 50,000 to 99,999 22 32 25,000 to 49,999 1.5% 41 2.2% 2.9%

10,000 to 24,999 70 4.9%

5,000 to 9,999 90 6.3%

2,500 to 4,999 137 9.6% Less than 1,000 709 49.6%

1,000 to 2,499 328 23.0%

Source: U.S. Census Bureau, 2017 Census of Governments - Organization, Table 7. Population of Subcounty General-Purpose Governments by Population-Size Group and State: 2017 Enrollment at Public School Districts There are 852 elementary and secondary public-school districts in Illinois, according to the Illinois State Board of Education.62 Approximately two-thirds of the school districts in Illinois have fewer than 1,000 students enrolled in their districts. There are 26 school districts in Illinois with fewer than 100 students. Chicago Public Schools is the only school district in Illinois with more than 100,000 students, with approximately 365,000 students enrolled during the 2018-2019 school year. School districts with between 1,000 and 2,499 students composed 27%, or 228 of

62 For more information on the differences among reporting agencies see p. 3 of this report.

26 the school districts in Illinois. The chart below provides a further breakdown of the number of school districts in Illinois by enrollment-size.

Number of Public School Districts in Illinois by Enrollment: 2018 250

227

Total Number of Public School Districts: 852 201 200

150 137

108

100

79

50 44 32

19

4 0 1 0

Source: Illinois State Board of Education, 2018-2019 Home District Enrollment Report.

Comparison of Local Governments in Illinois and Selected States The U.S. Census Bureau has conducted 15 censuses of governments, beginning in 1942 and including a 10-year gap between that first year and the following census in 1952. The graph below compares the number of local governments in Illinois and selected states at 10-year intervals since 1942, with the addition of the 2017 Census of Governments data, which is the most recent data available. The states used for comparison to Illinois include the five other most populous states—California, Texas, New York, Florida and Pennsylvania—and six other Midwest states—Indiana, Iowa, Michigan, Missouri, Ohio and Wisconsin, except when

27 otherwise noted. Other than Texas with 5,343 units of government, Illinois is the only state in the U.S. with over 5,000 units of local government as of 2017.

Units of Local Government in Illinois and Selected States: 1942-2017 16,000 15,854 Illinois California 14,000 Florida Indiana Iowa 12,000 Michigan Missouri New York Ohio 10,000 Pennsylvania Texas Wisconsin 7,723 8,000 6,964 6,918 6,723 6,904 6,453 6,386 6,468

6,000

5,000

4,000

2,000

0 1942 1952 1962 1972 1982 1992 2002 2012 2017 Source: United States Census Bureau, 2017 Census of Governments - Organization, Table 1. Government Units by State: Census Years 1942 to 2017.

The next chart displays the number and type of local governments in Illinois between 1942 and 2017. The number of school districts63 in Illinois has decreased by 92.7%, falling from 12,138 districts in 1942 to 886 districts in 2017. This is primarily due to school district reorganization efforts that took place post World War II that dramatically reduced one classroom school districts. During the same time period special districts increased by 207%, or 2,163 units from 1,042 in 1942 to 3,204 in 2017. General purpose governments increased by nearly 6% from

63 In this chart school districts refers to independent school districts, which includes community college districts.

28 2,673 units in 1942 to 2,828 units in 2017. The increase in general purpose governments over that time period was primarily due the creation of new municipalities.

Number and Type of Local Governments in Illinois: 1942-2017

School Districts Special Purpose Districts General Purpose Districts 14,000

12,138 12,000

10,000

8,000

6,000

4,000 3,204 2,673

2,828 2,000 886 1,042 0 1942 1952 1957 1962 1967 1972 1977 1982 1987 1992 1997 2002 2007 2012 2017

Source: U.S. Census Bureau, 2017 Census of Governments - Organization, Table 3. General-Purpose Governments by State: Census Years 1942 to 2017; and Table 4. Special-Purpose Local Governments by State: Census Years 1942 to 2017. Counties There are a total of 102 counties in Illinois. Of the selected states, only Texas and Missouri have more counties than Illinois with 254 and 114, respectively. California and New York both have the fewest counties at 57. After Illinois, Iowa has the next highest number of counties with 99.

29 The number of counties in other selected states range from 66 in Florida and Pennsylvania to 91 in Indiana.

Comparison of Counties in Illinois and Selected States: 2017 300

254 250

200

150

114 102 99 100 91 87 88 83 72 66 66 57 57 50

0

Source: U.S. Census Bureau, 2017 Census of Governments - Organization, Table 3. General-Purpose Local Governments by State: Census Years 1942 to 2017. Townships Of the selected states, Minnesota has the greatest number of townships at 1,780, followed by Pennsylvania with 1,546 and then Illinois, with 1,429 townships.64 Ohio has the most townships after Illinois with 1,308 townships. California, Florida, Iowa and Texas do not have the township form of government. Of the selected states that do have townships, Missouri has the fewest

64 For more information on the differences among reporting agencies see p. 3 of this report.

30 number of townships with 283. According to the U.S. Census Bureau, a total of 20 states have the town or township form of government.

Comparison of Townships in Illinois and Selected States: 2017 2,000

1,780 1,800

1,600 1,546

1,429 1,400 1,308 1,240 1,251 1,200

1,004 1,000 929

800

600

400 283

200

-- - - -

Source: U.S. Census Bureau, 2017 Census of Governments - Organization, Table 3. General-Purpose Local Governments by State: Census Years 1942 to 2017. Municipalities The following chart compares the number of municipalities in Illinois with selected states. Illinois has the greatest number of municipalities in all 50 states at 1,297, according to the U.S. Census Bureau’s 2017 Census of Governments. Texas and Pennsylvania have the second and third highest number of municipalities in all 50 states at 1,218 and 1,013, followed by Missouri and Iowa at 944 and 943, respectively. Of the selected states, Florida has the fewest number of

31 municipalities with 412, followed by California with 482 and Michigan with 533. The number of municipalities in other selected states range from 567 in Indiana to 931 in Ohio.

Comparison of Municipalities in Illinois and Selected States: 2017 1,400 1,297

1,218 1,200

1,013 1,000 943 944 931

853

800

601 601 600 567 533 482 412 400

200

0

Source: U.S. Census Bureau, 2017 Census of Governments - Organization, Table 3. General-Purpose Local Governments by State: Census Years 1942 to 2017. Special Purpose Governments The next chart compares the total number of special purpose governments in Illinois to other selected states. According to the U.S. Census Bureau, Illinois has the most special purpose governments in the entire country at 3,204.65 Aside from Illinois, California, Texas and Colorado are the only three states that have more than 2,500 special purpose governments. Missouri has the fourth most special purpose governments at 1,897. Of the selected states, Michigan and Iowa have the fewest special purpose governments at 436 and 551 units, respectively. The number of

65 For more information on the differences among reporting agencies see p. 3 of this report.

32 special purpose governments in the other selected states range from 590 in Minnesota to 1,185 in New York.

Comparison of Special Purpose Governments in Illinois and Selected States: 2017 3,500

3,204

3,000 2,894 2,798

2,500

2,000 1,897

1,500

1,185 1,139

1,000 904 734 687 551 590 500 436

0 California Florida Illinois Indiana Iowa Michigan Minnesota Missouri New York Ohio Texas Wisconsin

Source: U.S. Census Bureau, 2017 Census of Governments - Organization, Table 8. Special District Governments by Type of Organization and State: 2017.

Fairly comparing Illinois to other states extends beyond measuring the total number of local governments in each state. States have taken different approaches in creating and using local governments to meet unique needs; others simply have different histories in their proliferation of local government. While Illinois ranks highest in total local governments among all 50 states, it does not have the highest number of governments in relation to its population.

When measuring the number of governments per 100,000 residents, Illinois has 54. This ranks behind 13 rural states, two of which are Iowa and Missouri at 62 units of government per 100,000 residents. North Dakota has the most local governments per 100,000 residents according to the Census Bureau with 353 governments. South Dakota has the second highest, with 219

33 units of governments for every 100,000 people. As a whole, the United States has 28 units of government66 for every 100,000 residents.67

Units of Governments for Every 100,000 Residents in Illinois and Selected States: 2017 400

353 350 North and South Dakota are the states with the highest number of governments per 100,000 residents. 300

250 219

200

150

100

62 62 54 53 50 40 33 38 29 28 18 19 11 8 0

Source: United States Census Bureau, 2017 Census of Governments - Organization, Table 1. Government Units by State: Census Years 1942 to 2017. United States Census Bureau, National Population Totals and Components of Change: 2010-2018, Annual Estimates of the Resident Popoulation for the United States, Regions, States, and Puerto Rico: April 1,2010 to July 1, 2019 (July 1, 2017 estimates used). School Districts in Illinois and Selected States.68 The following chart compares the number of school districts per 100,000 residents in Illinois with other selected states. Of the selected states, Iowa has the most school districts with 11 districts per 100,000 residents, followed by Missouri with 8 school districts per 100,000 residents. Illinois and Wisconsin have the third highest number of school districts for every 100,000 residents at 7.

Other selected states’ ratios of residents to school districts ranges from less than one district per 100,000 residents in Florida to 6 school districts per 100,000 residents in Minnesota. The average number of school districts per 100,000 residents in the selected states is five. Put another way: of the selected states, Illinois has one of the lowest ratios of residents to school districts at

66 This is not the average number of governments per 100,000 residents for the 50 states which is 49.6. 67 United States Census Bureau, 2017 Census of Governments - Organization, Table 1. Government Units by State: Census Years 1942 to 2017; United States Census Bureau, National Population Totals and Components of Change: 2010-2018, Annual Estimates of the Resident Population for the United States, Regions, States, and Puerto Rico: April 1,2010 to July 1, 2018. 68 The data presented in this chart from U.S. Census Bureau includes total independent school systems, which include all elementary and secondary school districts and community college districts.

34 an estimated 15,105 residents per district. On the other extreme, Florida has an estimated 312,890 residents per school district.

Number of School Districts in Illinois and Selected States Per 100,000 Residents: 2017 12

11

10

8

8 7 7

6 6 5 5

4 4 4 4 3

2

2

<1 0

Source: U.S. Census Bureau, Population Division, Table 1. Annual Estimates of the Resident Population for the United States, Regions, States, and Puerto Rico: April 1, 2010 to July 1, 2019, July 1, 2017 Population Estimates used in chart; and U.S. Census Bureau, 2017 Census of Governments - Organization, Table 10. Elementary and Secondary School Sytems by Enrollment-Size Group and State: 2017.

The following chart displays the number of school districts in Illinois and selected states between 1942 and 2017. In Illinois and throughout the country there have been attempts by legislators and other interested parties who have argued for and against school district consolidation. The most dramatic reduction in the number of school districts occurred in the late 1940s through the 1950s. During that time the number of school districts in Illinois declined from 12,138 in 1942 to 3,484 in 1952. The number of districts continued to decline at a fast rate before slowing in 1972. As of

35 2017 Illinois has a total of 886 public school districts, which includes community college districts.

Comparison of Public School Districts (including Community Colleges) in Illinois and Selected States: 1942-2017 California Florida Illinois Indiana Iowa Michigan Minnesota New York Ohio Pennsylvania Texas Wisconsin 14,000

12,138 12,000

10,000

8,000

6,000

4,000 3,484

2,000 1,540 1,177 1,049 985 934 905 886

0 1942 1952 1962 1972 1982 1992 2002 2012 2017 Note: This chart includes both school districts and community college districts. Source: U.S. Census Bureau, 2017 Census of Governments - Organization, Table 4. Special-Purose Local Governments by State: Census Years 1942 to 2017.

The next chart displays the number and type of school districts in Illinois between 1983 and 2017. It does not include community college districts in the count of school districts. In 1983 there were a total of 1,008 school districts.69 This included 447 unit districts, 125 secondary school districts and 435 elementary school districts. Since that time, the number of school

69 For a more historical count of the number of school districts see pp. 29 and 36 of this report.

36 districts has steadily declined to a total of 852 school districts as of the 2017-2018 school year. Elementary school districts saw the largest decline with a reduction of 67 districts

Elementary and Secondary School Districts in Illinois by Type: 1983-84 to 2017-2018 Elementary Secondary Unit 1200

1,008 1000 995

916 897 882 869 858 852

800 447 448 444 433 439 433 427 424 423 415 414 410 408 406 406 408 409 408 407 407 404 399 395 395 390 390 389 388 388 387 386 385 386 386 386 600

125 124 122 122 119 117 115 114 113 111 110 110 107 107 106 104 103 103 103 103 103 103 102 102 102 101 101 101 100 100 100 99 400 97 97 97

435 433 431 200 428 423 422 416 415 410 406 400 395 392 392 388 385 384 383 383 383 381 379 377 376 378 378 378 378 377 375 374 373 369 369 368

0

Note: For purposes of display Civic Federation staff excluded the one school system operated under the jurisdiction of the Illinois Department of Juvenile Justice from the representative data in this chart, but is included in the total annual count. Source: Illinois State Board of Education, School Business Services Division, School District Reorganizations, 1983-84 to 2019-20, July 2019.

The graph below displays the number and type of school district reorganizations in Illinois since the 1983-84 school year. Since the 1983-84 school year there have been a total of 159 school district reorganizations. The majority of school district reorganizations were consolidations and

37 annexations and occurred primarily between the late 1980s and early 1990s. There were no school district reorganizations during the 2002-03 and 2016-17 school years.

School District Reorganizations in Illinois by Type: 1983-84 to 2017-2018

Consolidation Annexation Annexation/Conversion Deactivation Hybrid Formation Cooperative High School 14

12 2

1 10 4 1 1

8 4 117 1

1 6 2 7 1 8 4 4 1 1 4 8 2 35 1 6 4 2 3 1 1 5 1 1 1 2 4 4 2 2 2 1 3 1 1 3 1 13 1 2 222 2 2 2 2 2 11 1 1 1 1 111 1 1 111 1 1 0 0 0

Source: Illinois State Board of Education, School Business Services Division, School District Reorganizations: 1983-84 to 2019-20, July 2019.

Property Taxes in Illinois This section of the report provides an overview of the property taxes levied by different types of local governments in Illinois. The data presented in this section was obtained from the Illinois Department of Revenue’s Property Tax Statistics webpage. In 2018 the Illinois Department of Revenue reported a total of $31.8 billion in property tax extensions by local governments in Illinois.70 School districts accounted for the largest share in property tax extensions throughout Illinois, even when the State is broken down into different regions. School districts accounted for 58.3% of property tax extensions statewide, 53.7% in Cook County, 66.3% in the Collar Counties of DuPage, Kane, Lake, McHenry and Will, and 57.5% in the 96 counties outside of Cook and the five collar Counties.

The chart below provides a breakdown of total property taxes extended in Illinois by region. Local governments in Cook County accounted for $15.0 billion, or 47.2%, of the total property taxes extended in Illinois. Local governments in the collar counties (DuPage, Kane, Lake,

70 Illinois Department of Revenue, Property Tax Statistics by Year, Table 03 – Property Tax Extensions by Type of District, 2017 and 2018.

38 McHenry and Will) accounted for $9.4 billion, or 29.6% of the total property taxes extended in the state. The counties outside of Cook and the five collar counties accounted for the remaining $7.4 billion, or 23.1% in property taxes extended.

Total Property Taxes Extended in Illinois by Region: 2018 ($ in millions)

Total Property Taxes Extended: $31.8 billion

Rest of state $7,359.5 23.1%

Cook County $15,020.1 47.2%

Collar counties $9,426.7 29.6%

* TIF distributions have not been removed from the total extension for each type of district. Enterprise Zone Abatements have been removed from the total extension for each type of district. Source: Illinois Department of Revenue, Property Tax Statistics, 2018, Table 3, Property Tax Extenstions by Type of Districts, 2017 and 2018.

The chart below presents the amount of property taxes levied by type of government throughout the entire State. When removing the enterprise zone abatements71—$35.4 million statewide— from the total extensions statewide, school districts’ property tax extensions of $18.5 billion account for 58.3% of the total taxes levied. Municipalities levied $6.0 billion, or 18.9%. Counties levied $2.0 billion, or 6.5%, of the total taxes levied statewide. Townships and road districts accounted for 2.4%, or $750.4 million in taxes levied. All other types of governments included in the chart are special purpose governments and account for $4.4 billion, or 14.0% of the total

71An enterprise zone is an economic development tool used by local governments to spur development and economic growth. One component of the enterprise zone program is the ability for the increase in assessed value related to improvements made to properties within the enterprise zone to be abated (reduced) by a certain amount. Therefore, the Civic Federation does not include the abated taxes in the data presented.

39 taxes levied statewide. Of these special districts, community colleges levied the greatest amount at $1.2 billion or 3.7% of the $31.8 billion in total property taxes levied statewide.

Total* Property Taxes Extended in Illinois by Type of Local Government: 2018 ($ in millions)

Municipalities $6,001.3 Total Property Taxes Extended: $31.8 billion 18.9%

Townships and Road Districts $750.4 2.4%

Counties $2,055.7 6.5%

Other Special Districts $769.4 2.4% Fire Protection Districts $713.6 2.2%

Park Districts $1,136.0 School Districts 3.6% $18,520.8 58.3% Sanitary Districts $660.9 2.1% Community College Districts $1,162.6 3.7% * TIF distributions have not been removed from the total extension for each type of district. Enterprise Zone Abatements have been removed from the total extension for each type of district. Source: Illinois Department of Revenue, Property Tax Statistics, 2018, Table 3, Property Tax Extenstions by Type of Districts, 2017 and 2018.

Nearly half of the property taxes levied statewide were in Cook County—$15.0 billion or 47.2%. School districts accounted for $8.1 billion, or 53.7%, of total property taxes levied in Cook County. Municipalities in Cook County levied $4.0 billion or 27.0%. The remaining $2.9 billion

40 included $2.0 billion from special districts, $775.5 million from Cook County itself and $169.7 million from townships and road districts, which made up 13.0%, 5.2% and 1.1%, respectively.

Total* Property Taxes Extended in Cook County by Type of Local Government: 2018 ($ in millions)

Municipalities Total Property Taxes Extended: $15.0 billion $4,058.1 27.0%

Townships and Road Districts $169.7 1.1% Counties $775.5 5.2%

Other Special Districts $223.2 1.5%

Fire Protection Districts $110.8 0.7% School Districts $8,062.9 Park Districts 53.7% $608.6 4.1% Sanitary Districts $619.6 4.1% Community College Districts $391.6 2.6% * TIF distributions have not been removed from the total extension for each type of district. Enterprise Zone Abatements have been removed from the total extension for each type of district. Source: Illinois Department of Revenue, Property Tax Statistics, 2018, Table 3, Property Tax Extenstions by Type of Districts, 2017 and 2018.

There are some variations in these proportions when considering other geographies. The next chart displays the property tax extensions in the collar counties of DuPage, Kane, Lake, McHenry and Will totaled $9.2 billion. School districts levied a total of $6.3 billion, or 66.3% of the total taxes levied in the collar counties. Municipalities in the collar counties levied a total of $1.0 billion, or 10.6% in property taxes. The five collar county governments levied a total of $486.0 million in property taxes. Townships and road districts accounted for $209.5 million, or

41 2.2% of the total taxes extended in the collar counties. Special districts—not including school districts—levied a total of $1.5 billion, or 15.7% in property taxes in these counties.

Total* Property Taxes Extended in Collar Counties by Type of Government: 2018 Community College Districts ($ in millions) $341.1 Total Property Taxes Extended: $9.4 billion 3.6% Sanitary Districts $17.5 0.2% Park Districts $355.5 3.8% Fire Protection Districts $400.9 4.3%

Other Special Districts $369.6 3.9%

School Districts $6,246.1 Counties 66.3% $486.0 5.2%

Townships and Road Districts $209.5 2.2%

Municipalities $1,000.4 10.6%

* TIF distributions have not been removed from the total extension for each type of district. Enterprise Zone Abatements have been removed from the total extension for each type of district. Source: Illinois Department of Revenue, Property Tax Statistics, 2018, Table 3, Property Tax Extenstions by Type of Districts, 2017 and 2018.

This chart displays the property taxes extended in the 96 counties outside of Cook County and the five collar counties of DuPage, Kane, Lake, McHenry and Will. In the remaining 96 counties in Illinois, property tax extensions totaled $7.4 billion. When removing the enterprise zone abatements—$35.4 million—from the total extensions, property taxes levied totaled $7.4 billion. School districts accounted for 57.5%, or $4.2 billion of the $7.4 billion in total taxes levied in the remainder of the state. As demonstrated in other geographies, school districts here accounted for the majority of the property taxes levied. Municipalities accounted for $942.8 million, or 12.9%, of the total taxes extended outside of Cook County and the collar counties. Counties levied $794.2 million, or 10.8%, of the total taxes extended in the rest of the state. Townships and road districts levied $371.2 million, or 5.1% of the total taxes extended in the rest of the state. The

42 remaining taxing bodies accounted for just over $1.0 billion in property taxes. Community college districts accounted for $429.9 million in property taxes levied.

Total Property Taxes Extended in Illinois Outside of Cook and Collar Counties: 2018 ($ in millions) Community College Districts $429.9 Total Property Taxes Extended: $7.4 billion 5.9% Sanitary Districts $23.8 0.3% Park Districts $171.9 2.3%

Fire Protection Districts $201.9 2.8% School Districts Other Special Districts $4,211.8 $176.6 57.5% 2.4%

Counties $794.2 10.8%

Townships and Road Districts $371.2 5.1%

Municipalities $942.8 12.9%

* TIF distributions have not been removed from the total extension for each type of district. Enterprise Zone Abatements have been removed from the total extension for each type of district. Source: Illinois Department of Revenue, Property Tax Statistics, 2018, Table 3, Property Tax Extenstions by Type of Districts, 2017 and 2018.

Comparison of Property Taxes in Illinois and Selected States This section of the report compares the property tax burden in Illinois to other selected states. The data in this section of the report was obtained from the Tax Foundation’s 2020 Facts & Figures: How Does Your State Compare? report.72

The first chart compares the property taxes paid as a percentage of owner-occupied housing value in Illinois and selected states in calendar year 2018, which are the most recent data available. The Tax Foundation obtains the data from the U.S. Census Bureau’s 2018 American Community Survey and makes its own calculations to determine the effective tax rate (total taxes paid/total home value). The data exclude property taxes paid by businesses, renters and others.

According to the Tax Foundation, Illinois and New Jersey homeowners had the highest effective property tax rates in the country at 2.05% and 2.21%, respectively. Of the selected states used for comparison, the majority of Illinois’ peers’ range between 1.40% (New York) and 1.73%

72 The Tax Foundation’s Fact’s & Figures 2020: How Does Your State Compare? report can be found here https://taxfoundation.org/facts-and-figures-2020/

43 (Wisconsin). However, the effective tax rates in the selected states of California, Indiana and Florida were all below 1.0%, with California’s effective tax rate at 0.74% and Florida’s effective tax rate at 0.94%. Hawaii had the lowest effective tax rate among all 50 states at 0.30%. The effective tax rate on residential property in the United States as a whole was 1.11% in 2018.

Property Taxes Paid as a Percentage of Owner-Occupied Housing Value in Illinois and Selected States: 2018 2.50% 2.05%

2.00% Property Taxes Paid as a Percentage of Owner-Occupied Housing Value in the United States as a Whole: 1.11% 1.50%

1.00%

0.50%

0.00% Iowa Utah Ohio Idaho Maine Texas Illinois Hawaii Alaska Florida Indiana Oregon Kansas Nevada Virginia Arizona Georgia Vermont Missouri Montana Alabama Michigan Maryland Colorado Delaware Kentucky Nebraska Arkansas Wyoming New York California Louisiana Oklahoma Minnesota Wisconsin Tennessee Mississippi New Jersey Washington New Mexico New Connecticut North Dakota Island Rhode West Virginia West Pennsylvania South Dakota South North Carolina South Carolina Massachusetts New Hampshire Note: The figures in this chart are mean effective property tax rates on owner-occupied housing (total real taxes paid/total home value). As a result, the data exclude property taxes paid by businesses, renters, and others. Source: Tax Foundation, 2020 Facts & Figures, How Does Your State Compare?, Table 34.

The next chart compares state and local property tax collections per capita in Illinois with other selected states in fiscal year 2017, which is the most recent data available. The data presented in this chart was obtained from the Tax Foundation’s 2020 Facts & Figures, How Does Your State Compare? report. The Tax Foundation obtains the data from the U.S. Census Bureau’s Annual Survey of State and Local Government Finances and makes its own calculations. In this chart, Illinois is ranked eighth among all 50 states with property tax collections per capita at $2,239.0 in FY2017. The average state and local property tax collections on per capita basis among all 50 states was $1,557.0 in FY2017. New Hampshire had the highest state and local property tax collections per capita of all 50 states at $3,307.0 in FY2017. Of the selected states, New York had the highest collections per capita at $2,902 and Missouri and Indiana had the lowest

44 collections per capita at $1,039 and $1,041, respectively. Alabama had the lowest state and local property tax collections per capita in the country at $582.0.

Comparison of State and Local Property Tax Collections per Capita in Illinois and Selected States: FY2017 $3,500

$3,000 Average State and Local Property Tax Collections per Capita: $1,557 $2,239 $2,500

$2,000

$1,500

$1,000

$500

$- Utah Iowa Ohio Idaho Maine Texas Hawaii Illinois Alaska Florida Indiana Oregon Nevada Kansas Arizona Virginia Georgia Vermont Missouri Montana Alabama Michigan Colorado Delaware Maryland Wyoming Nebraska Arkansas Kentucky New York California Louisiana Oklahoma Minnesota Wisconsin Tennessee Mississippi New Jersey New Washington New Mexico Connecticut North Dakota North Rhode Island Rhode West Virginia West Pennsylvania South Dakota North Carolina North South Carolina South Massachusetts New Hampshire Source: Tax Foundation, 2020 Facts & Figures, How Does Your State Compare?, Table 35

Sample Property Taxes in Illinois by Region This section of the report examines the tax burden on residential properties in different regions of Illinois. In contrast to the previous section that examined the tax burden by state, this section attempts to provide a more accurate description of the differences in property taxes paid by residential taxpayers in different regions of Illinois. The first table displays the average effective tax rates (average residential taxes/average residential market value) for different communities in Illinois. An effective tax rate is the percentage of home value paid in property taxes on an annual basis and allows for an “apples to apples” comparison of property tax burden across communities. The data in this table were obtained from the Illinois Department of Revenue’s 2018 Property Tax Statistics webpage, which has the most recent data available.73 The IDOR data only includes tax statistics for county seats and cities with a population of 10,000 or more. The selected municipalities in the table from the collar counties have effective tax rates ranging from 1.41% to 5.96%. The Cook County effective tax rates range from 1.45% in Chicago to 9.71% in Park Forest. In the rest of the state, the effective tax rates for the selected communities

73 The effective tax rates in the table below are calculated differently from the effective rates for communities in Northeastern Illinois the Civic Federation releases annually.

45 range from 1.53% to 4.61%. As displayed in the table, certain communities have high assessed values, but lower taxes because of lower aggregate property tax rates.

Sample Property Tax Statistics for Selected Municipalities in Illinois by Region: 2018 (Sorted by Effective Tax Rate) Average Average Average Average Township/road Residential Residential Residential Residential Effective Aggregate City County district Market Value Assessed Value Taxable Value Taxes Tax Rate Tax rate Collar Counties Burr Ridge DuPage Downers Grove 442,182 137,209 128,999 $6,220 1.41% 4.821 Woodstock McHenry Dorr 178,646 51,950 45,676 $5,091 2.85% 11.146 St Charles Kane St Charles 320,067 102,261 95,427 $13,752 4.30% 14.411 North Chicago Lake Shields 619,275 200,583 194,163 $32,755 5.29% 16.870 Park Forest Will Monee 138,811 41,532 35,498 $8,273 5.96% 23.307 Cook County Chicago Cook City Townships 338,935 26,369 69,871 $4,911 1.45% 7.028 Prospect Hts Cook Northfield 529,707 46,296 116,855 $8,428 1.59% 7.212 River Forest Cook River Forest 528,823 45,320 119,842 $12,261 2.32% 10.231 Hanover Park Cook Hanover 229,184 19,068 46,699 $6,101 2.66% 13.064 Park Forest Cook Rich 151,777 17,424 40,913 $14,743 9.71% 36.036 Rest of State Mound City Pulaski County 23,025 8,017 3,519 $352 1.53% 10.006 Quincy Adams Quincy 114,689 36,792 30,406 $2,104 1.83% 6.919 Tuscola Douglas Tuscola 114,889 36,891 29,426 $2,287 1.99% 7.772 Danville Vermillion Danville 29,033 9,232 6,187 $679 2.34% 10.983 Lincoln Logan East Lincoln 88,513 28,421 21,743 $2,079 2.35% 9.561 Galena JoDaviess East Galena 134,671 45,640 42,715 $3,683 2.73% 8.621 Yorkville Kendall Bristol 199,222 59,826 54,240 $5,587 2.80% 10.301 Cahokia St. Clair Centreville 19,819 6,170 4,074 $914 4.61% 22.444 Source: Illinois Department of Revenue, Tax Statistics, Property Tax Statistics, 2018, Table 10, Principal Aggregate Rates of County Seats and Cities With 10,000 or More in Population.

The next set of tables list the various taxing bodies by tax code and a corresponding sample tax bill for that particular tax code based on the composite rate. The selected tax codes and corresponding sample tax bills included in this report were developed from data obtained from the respective county clerk’s website and the equalization factor issued by the Illinois Department of Revenue. The property tax rates used to compute estimated tax bills in this report are for tax year 2017 (payable in 2018) only. A market value of $200,000 was assigned to the sample property tax bills for the purposes of this report.

Property tax rates fluctuate from year to year depending on changes in government levies and property values. Property tax rates are determined by dividing a government’s levy by its EAV (Levy/EAV = tax rate); the rate is then applied to individual parcels to generate a tax bill. The greater the EAV is, the lower the tax rate will be. This creates differences between tax bills for taxpayers in different parts of Illinois—for example, a homeowner in Cook County will be taxed at a different rate than someone with a home of equal value in Vermilion County.

A composite rate is the sum of the different rates within a specific tax code. Tax Code 70039 in Cook County includes 13 different entities with rates ranging from just over 0% to 3.89% that equal a 9.644% composite property tax rate. To calculate a residential property tax bill, the equalized assessed value (EAV) must be calculated. The EAV is an assessed percentage of the home’s fair market value multiplied by an equalization factor. Cook County is unique in that it assesses residential property at 10.0% of market value rather than 33⅓% like all other Illinois

46 counties. An equalization factor, or “multiplier”, is then applied to the assessed value so that the aggregate total assessed value in a county equals 33⅓% of fair market value.

Below are composite tax rates for two tax codes in Cook County and two sample calculations of tax bills for a home with a fair market value of $200,000. The data below reflects rates for Tax Year 2017 (payable in 2018).

Cook County Property Tax Rates by Tax Code (TY2017) City of Chicago (Tax Code 70039) Taxing Agency Agency Rate Sample Tax Bill Cook County 0.496 City of Chicago, Cook County Cook County Forest Preserve District 0.062 (Tax Code 70039: TY2017) City of Chicago 1.652 Fair Market Value$ 200,000 City of Chicago Library Fund 0.118 X Assessment Percentage 10.0% City of Chicago School Building and Improvement Fund 0.124 Assessed Valuation$ 20,000.0 City of Chicago Special Service Area #5 2.362 X Equalization Factor 2.9627 TIF City Of Chicago-Commercial Ave 0.000 EAV (before exemption)$ 59,254.0 Chicago Community College District 508 0.164 − Homeowner exemption $ 10,000 Board Of Education 3.890 EAV (after exemption)$ 49,254.0 Chicago Park District 0.352 X Tax Rate 9.644% Chicago Park District: Aquarium & Museum Bonds 0.006 Tax Bill$ 4,750.06 Metro Water Reclamation District of Greater Chicago 0.402 South Cook County Mosquito Abatement District 0.016 Composite Tax Rate 9.644 Source: 2017 Cook County Tax Code Agency Rates Table, Office of the Cook County Clerk.

Village of Park Forest, Cook County (Tax Code 32017: TY2017) Taxing Agency Agency Rate Cook County 0.496 Sample Tax Bill Consolidated Elections 0.031 Village of Park Forest, Cook County Cook County Forest Preserve District 0.062 (Tax Code 32017: TY2017) Rich Township 0.262 Fair Market Value$ 200,000 Rich Township General Assistance 0.046 X Assessment Percentage 10.0% Rich Township Road And Bridge 0.097 Assessed Valuation$ 20,000.0 Village Of Park Forest 13.213 X Equalization Factor 2.9627 Village Of Park Forest Library Fund 1.691 EAV (before exemption)$ 59,254.0 School District 163 12.904 − Homeowner exemption $ 10,000 Rich Township High School 227 5.916 EAV (after exemption)$ 49,254.0 Prairie State Comm College District 515 0.454 X Tax Rate 35.590% Metro Water Reclamation District of Greater Chicago 0.402 Tax Bill$ 17,529.50 Thorn Creek Basin Sanitary District 0.000 South Cook County Mosquito Abatement District 0.016 Composite Tax Rate 35.590 Source: 2017 Cook County Tax Code Agency Rates Table, Office of the Cook County Clerk.

47 The following tax codes and sample tax bills are from the collar counties of DuPage, Kane, Lake, McHenry and Will Counties as well as Vermilion, Logan, Adams and Williamson counties representing geographies from around the state.

DuPage County Property Tax Rates, City of Aurora Sample Tax Bill (Tax Code 4117: TY2017) Aurora, DuPage County Taxing Agency Agency Rate (Tax Code 4117: TY2017) DuPage County 0.174900 Fair Market Value$ 200,000 DuPage Forest Preserve 0.130600 X Assessment Percentage 33.3% Winfield Township 0.119200 Assessed Valuation$ 66,600.0 Winfield Township Road District 0.158700 X Equalization Factor 1.0725 City of Aurora 2.068200 EAV (before exemption)$ 71,428.5 City of Aurora Library District 0.288800 − Homeowner exemption $ 6,000 Fox Valley Park District 0.530700 EAV (after exemption)$ 65,428.5 Fox Valley Metropolitan Water Reclamation District 0.000000 X Tax Rate 9.21090% Unit Schoot District 204 5.496700 Tax Bill$ 6,026.55 DuPage Junior College No. 502 0.243100 Composite Tax Rate 9.210900 Source: Tax Rate Booklet 2017 and Equalization Factor Calculation Background: 2017 Assessment Year, Office of the DuPage County Clerk.

Kane County Property Tax Rates, City of Elgin (Tax Code EL701: FY2017) Taxing Agency Agency Rate Sample Tax Bill Kane County 0.402498 Elgin, Kane County Kane Forest Preserve 0.165841 (Tax Code EL701: TY2017) Elgin Township 0.119218 Fair Market Value$ 200,000 Elgin Township Road District 0.075810 X Assessment Percentage 33.3% City of Elgin 2.149390 Assessed Valuation$ 66,600.0 Elgin School District U46 6.369576 X Equalization Factor 1.0779 Elgin College 509 0.499918 EAV (before exemption)$ 71,788.1 Gail Borden Library 0.472874 − Homeowner exemption $ 6,000 Fox River Water Reclamation District 0.030240 EAV (after exemption)$ 65,788.1 Elgin Enterprise Zone 0.000000 X Tax Rate 10.28537% Elgin TIF 3 0.000000 Tax Bill$ 6,766.55 Composite Tax Rate 10.285365 Source: District Rates by Taxcode Report: Tax Year: 2017, Office of the Kane County Clerk.

Lake County Property Tax Rates, Village of Round Lake Park (Tax Code 07010: TY2017) Sample Tax Bill Taxing Agency Agency Rate Round Lake Park, Lake County Lake County 0.621751 (Tax Code 07010: TY2017) Avon Township 0.070728 Fair Market Value$ 200,000 Avon Road &Brg 0.089538 X Assessment Percentage 33.3% Forest Preserve 0.187303 Assessed Valuation$ 66,600.0 Village of Round Lake Park 1.796533 X Equalization Factor 1.0833 College of Lake County #532 0.280640 EAV (before exemption)$ 72,147.8 Round Lake Area School District #116 9.080333 − Homeowner exemption $ 6,000 Greater Round Lake Fire Protection District 1.047476 EAV (after exemption)$ 66,147.8 Round Lake Area Library District 0.641766 X Tax Rate 14.613861% Round Lake Area Park District 0.756987 Tax Bill$ 9,666.74 Central Lake County Joint Action Water Agency 0.040806 Composite Tax Rate 14.613861 Source: PTAX books 251, 252, 253 and 254 and District EAV Overlap Report (2017), Office of the Lake County Clerk.

48 McHenry County Property Tax Rates, Village of Lake in the Hills (Tax Code 18072: TY2017) Sample Tax Bill Taxing Agency Agency Rate Lake in the Hills, McHenry County McHenry County 0.901887 (Tax Code 18072: TY2017) McHenry County Conservation District 0.244906 Fair Market Value$ 200,000 College District 528 MCC 0.384701 X Assessment Percentage 33.3% School District 47 4.260696 Assessed Valuation$ 66,600.0 School District 155 2.701887 X Equalization Factor 1.0000 Huntley Fire District 0.756729 EAV (before exemption)$ 66,600.0 Algonquin Library 0.576145 − Homeowner exemption $ 6,000 Huntley Park District 0.204279 EAV (after exemption)$ 60,600.0 Grafton Township 0.063825 X Tax Rate 10.99861% Grafton Township Road &Brg 0.057499 Tax Bill$ 6,665.16 Village of Lake in the Hills 0.846056 Composite Tax Rate 10.99861 Source: District Rates by Taxcode Report: Tax Year: 2017, Office of the McHenry County Clerk.

Will County Property Tax Rates, Village of Frankfort (Tax Code 1809: TY2017) Taxing Agency Agency Rate Sample Tax Bill Forest Preserve 0.18950 Frankfort, Will County Will County Building Comm 0.00000 (Tax Code 1809: TY2017) Green Garden Township 0.13780 Fair Market Value$ 200,000 Green Garden Road Funds 0.26010 X Assessment Percentage 33.3% Frankfort Fire District 0.80840 Assessed Valuation$ 66,600.0 School District 207-U 4.52880 X Equalization Factor 1.0239 Community College District 525 0.29940 EAV (before exemption)$ 68,191.7 Village of Frankfort 0.33860 − Homeowner exemption $ 6,000 Frankfort Road &Brg 0.19070 EAV (after exemption)$ 62,191.7 Peotone Public Library 0.10890 X Tax Rate 7.46080% Will County 0.59860 Tax Bill$ 4,640.00 Composite Tax Rate 7.460800 Source: Green Garden Township Tax Body Rates and Percentages book and Supervisor of Assessments Equalization Factors web page, Office of the Will County Clerk.

Vermillion County Property Tax Rates, Sidell Township, Vermillion County Sample Tax Bill (Tax Code SD001: TY2017) Sidell Township, Vermillion County Taxing Agency Agency Rate (Tax Code SD001: TY2017) Conservation District 0.12845 Fair Market Value$ 200,000 Vermilion County 1.40926 X Assessment Percentage 33.3% Allerton Fire Protection District 0.26426 Assessed Valuation$ 66,600.0 Parkland CC 505 0.54122 X Equalization Factor 1.0000 Sidell Library 0.17509 EAV (before exemption)$ 66,600.0 Sidell Township 0.43000 − Homeowner exemption $ 6,000 Sidell Road &Brg 0.52997 EAV (after exemption)$ 60,600.0 Jamaica Unit 12 (bond) 0.00000 X Tax Rate 8.61329% Salt Fork CUSD 512 5.13504 Tax Bill$ 5,219.65 Composite Tax Rate 8.613290 Source: District Rates by Taxcode Report: Tax Year: 2017 and Notice to Vermilion County Taxpayers: Assessed Values for 2017, Office of the Vermilion County Clerk.

49 Adams County Property Tax Rates, Liberty Township Sample Tax Bill Calculations (Tax Code 14004: TY2017) Liberty Township, Adams County Taxing Agency Agency Rate (Tax Code 14004: TY2017) Adams County 0.78949 Fair Market Value$ 200,000 Liberty Permanent RD 0.00000 X Assessment Percentage 33.3% Liberty Road District 0.44648 Assessed Valuation$ 66,600.0 Liberty Township 0.33052 X Equalization Factor 1.0000 ASMNT Distrist 6 0.02582 EAV (before exemption)$ 66,600.0 John Wood Community College 0.42483 − Homeowner exemption $ 6,000 School District 2 Liberty 3.95829 EAV (after exemption)$ 60,600.0 Liberty Fire Protection District 0.25882 X Tax Rate 6.234250% Liberty Sanitary District 0.00000 Tax Bill$ 3,777.96 Composite Tax Rate 6.234250 Source: District Rates by Taxcode Report: Tax Year: 2017, Office of the Adams County Clerk.

Logan County Property Tax Rates, Eminence Township Sample Tax Bill Calculations (Tax Code 09015: TY2017) Eminence Township, Logan County Taxing Agency Agency Rate (Tax Code 09015: TY2017) Logan County 0.77975 Fair Market Value$ 200,000 Emden Fire Protection District 0.23930 X Assessment Percentage 33.3% Logan County Cemetery Maintenance 0.05919 Assessed Valuation$ 66,600.0 Heartland College 0.58862 X Equalization Factor 1.0000 Multi-Township Assessor 4 0.01393 EAV (before exemption)$ 66,600.0 Northern Logan County Water Authority 0.00586 − Homeowner exemption $ 6,000 Armington Park District 0.23147 EAV (after exemption)$ 60,600.0 Eminence Road &Brg 0.44610 X Tax Rate 7.59126% Eminence Township 0.23115 Tax Bill$ 4,600.30 Unit School District 21 4.99589 Composite Tax Rate 7.591260 Source: District Value within Taxcode Report: Tax Year: 2017, Office of the Logan County Clerk.

Williamson County Property Tax Rates Sample Tax Bill Village of Pittsburg Pittsburg, Williamson County (Tax Code 07007: TY2017) (Tax Code 07007: TY2017) Taxing Agency Agency Rate Fair Market Value$ 200,000 Williamson County 1.326630 X Assessment Percentage 33.3% Williamson County Building Commission 0.247270 Assessed Valuation$ 66,600.0 Airport 0.101220 X Equalization Factor 1.0000 Junior College No. 530 0.615450 EAV (before exemption)$ 66,600.0 Marion School District Unit No. 2 4.141390 − Homeowner exemption $ 6,000 Village of Pittsburg 0.659330 EAV (after exemption)$ 60,600.0 Williamson County Fire Protection District 0.361620 X Tax Rate 7.45291% Composite Tax Rate 7.452910 Tax Bill$ 4,516.46 Source: District Listing: 2017 and 2018 and Tax Code Listing: 2017 and 2018, Office of the Williamson County Clerk.

Sources of Revenue for Local Governments in Illinois This section of the report provides an overview of the sources of revenue different types of local governments rely on to fund operations. The data presented in this section was obtained from the Illinois State Comptroller’s FY2018 Fiscal Responsibility Report Card, the Illinois State Board of Education’s 2019 Annual Report: Demographic, Financial and Statistical Data, and the Illinois

50 Community College Board’s 2019 Data and Characteristics of the Illinois Community College System.74

The Comptroller’s FY2018 report card included data from 5,172 units of local government in Illinois.75 It is important to note that the Comptroller’s Fiscal Responsibility Report Card does not include governments that are not required to report financial data annually to this office. All counties, municipalities, townships, and special purpose governments with FY2018 appropriations or expenditures over $7,522 were required to file an Annual Financial Report (AFR) with the Illinois Comptroller by November 14, 2019. Special purpose governments with appropriations or expenditures below $7,522 are exempt from filing an AFR, but instead are supposed to file a Verification of Appropriation Form.76 The governments not required to file with the Comptroller include school districts, community college districts, drainage districts, and housing authorities.77 Road and bridge districts’ financial data is included in the annual financial report of the respective township.78 Delinquent governments that failed to submit a financial report by November 14, 2019 are not included in this report.79

The revenues for public school districts and community college districts are presented separately in this section of the report. For public school districts, the revenue data presented were obtained from the Illinois State Board of Education’s 2019 Annual Report: Demographic, Financial and Statistical Data.80 The data are collected from all 852 public school districts in Illinois. For community college districts, the revenue data presented were obtained from the Illinois Community College Board’s 2019 Data and Characteristics of the Illinois Community College System.81 It includes all 39 community college districts in Illinois.

Sources of Revenue Local governments in Illinois rely on a variety of local, state and federal sources of revenue to fund their operations. This section provides a general overview of those sources of revenue by utilizing data reported in the Office of the Illinois Comptroller’s 2018 Fiscal Responsibility Report Card. As previously noted, the data used in the report includes revenue data from 5,172 local governments that submitted financial data to the Comptroller. The local governments include counties, municipalities, townships, public library districts, park districts, fire protection districts and other special districts.82 School districts and community college districts are not

74 Illinois Community College Board, 2019 Data and Characteristics of the Illinois Public Community College System, Financial Data 2019, Table IV-11 – Fiscal Year 2018 Audited Operating Revenues by Source; and Table IV-12 – Fiscal Year 2018 Audited Operating Expenditures by Function. 75 The Office of the Illinois Comptroller released its Fiscal Responsibility Report Card for FY2019 while the Civic Federation was in the process of releasing this report. For the purposes of this report FY2018 data was used. 76 There were 122 governments that were qualified to file the FY2018 Verification of Appropriation Form. 77 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, p. 7; and https://illinoisComptroller.gov/financial-data/local-government-division/types-of-local-governments-in-illinois/. 78 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, p. 7; and https://illinoisComptroller.gov/financial-data/local-government-division/types-of-local-governments-in-illinois/. 79 For a list of delinquent governments see Appendix A on p. 171. 80 See https://www.isbe.net/Documents/2019-Annual-Report.pdf 81 2018 data contained in the 2019 report was used for the purposes of this report. 82 Other special districts include all other special purpose governments, such as soil and water conservation districts, forest preserve districts, street lighting districts, among others.

51 required to report their financial data to the Illinois Comptroller, but rather to the Illinois State Board of Education and the Illinois Community College Board. For that purpose, sources of revenue for these local governments are discussed separately.

The 5,172 local governments that submitted data to the Illinois Comptroller received a total of $30.9 billion through these various sources of revenue.83 Below are descriptions of these sources of revenue as well as details on how much local governments rely on these sources to fund operations.

Local Sources Local revenue accounted for $16.7 billion, or 54.1% of total revenue for Illinois local governments in FY2018. 84 These sources are taxes collected by local governments and include property, local sales and use, utility and various consumption taxes on selected goods and services and taxes on business entities. The primary source of local revenue is the property tax. For the 5,172 local governments that submitted financial data to the Illinois Comptroller, property taxes accounted for 33.1%, or $10.2 billion of total revenue. According to the Illinois Comptroller’s Office, property taxes provided an average of 32.5% of combined revenues for non-home rule municipalities and an average of 85.5% of combined revenue for townships, public library districts and fire protection districts.85

State Sources State sources of revenues provided $6.3 billion, or 20.5% of all revenue. State sources of revenue include shared revenues such as the state income tax and local share of the state sales tax, taxes on gaming, motor fuel and the state replacement tax.86 The state income tax contributed a total of $1.2 billion to all governments in FY2018, or 4.0% of revenues for local governments. Income tax revenue is shared by the State and local governments. The income tax rates as of the release of this report are 4.95% for individuals and 7.0% for corporations.87 A portion of this revenue— 6.06% of net collections from individuals and 6.85% of net collections from corporations88—is deposited to the Local Government Distributive Fund. Monthly transfers from this fund are given to municipalities and counties, with amounts apportioned by population.

The local share of the state sales tax, the largest state revenue source for local governments in FY2018, brought in $2.7 billion, or 8.8% of state revenues. The statewide rate in Illinois is 6.25%, of which 5.0% goes to the State, 1.0% is distributed to municipalities and 0.25% is distributed to counties.89

83 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, p. 17. 84 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 19. 85 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, p. 18. 86 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 20-23. 87 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, p. 20. 88 Illinois Municipal League, “LGDF – Local Share of State Income Tax Revenue: A Critical Investment in Illinois Communities,” June 2, 2019. 89 Cook County’s 0.25% share of the State sales tax is distributed to the Regional Transportation Authority.

52 The state motor fuel tax is collected by the State and placed in the Motor Fuel Tax Fund. In FY2018, this tax was a 19-cent tax per gallon and a 21.5-cent tax per gallon on diesel fuel.90 About half of this fund—54.4% in FY2018—is redistributed to local governments in various amounts. The state motor fuel tax distributed to local governments in FY2018 totaled $584.1 million, or 1.9%, of state source revenues.

State replacement taxes generated $482.7 million or 7.6% of state revenues. These are income taxes on various types of corporations and public utilities for local governments. Replacement taxes were established to compensate for the loss of revenue by local governments when the State abolished the personal property tax in 1970. Three state gaming taxes91 totaled $142.5 million or 2.2% of total state source revenues. Other miscellaneous state sources included any other revenue not categorized as a tax and any grant revenue received from the State. Miscellaneous revenue contributed another $1.2 billion or 3.8% of all local government revenues.92

Federal and Intergovernmental Sources Federal grants to local governments in FY2018 contributed $1.3 billion, or 4.2% of all local government revenue. Of this amount, $736.9 million went to the City of Chicago. All other local governments combined received $569.9 million.93

Intergovernmental revenues accounted for $392.7 million, or 1.3%, of the total revenue in FY2018. Intergovernmental sources are funds received by a local government from another non- federal government, such as a jointly-funded program with another local entity.

Other Sources The category “Other” includes miscellaneous revenue sources: fees for licenses and permits, fines, forfeitures, charges for services, interest and smaller, miscellaneous sources that do not fall under any of these categories. Other sources equaled $6.2 billion in FY2018, or 19.9% of all revenue. Charges for services provided the largest portion of this category, totaling $2.9 billion. The remaining $3.3 billion in this category included $1.0 billion from licenses and permits, $678.4 million from fines and forfeitures and $243.2 million from interest. Approximately $1.3 billion comes from additional miscellaneous sources.94

The chart below represents all revenue sources for the 5,172 local governments that have submitted annual financial data to the Illinois Comptroller. As previously noted, it does not include school districts, community college districts and other local governments that are not required to file annual financial information with the Illinois Comptroller. Information on

90 This tax has increased as of July 1, 2019. 91 The charitable games tax (5% and deposited to IGLE Fund); pull tabs and jar games tax (operator license fee and 5% tax, divided equally Common School Fund and IGLE Fund, goes to law enforcement too); riverboat gambling taxes and license fees (admission tax collection on licensee). 92 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 22, 23. 93 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, p. 23. 94 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, p. 24.

53 revenues and expenditures for school districts and community college districts is discussed separately in this section.

Sources of Revenue of Selected* Local Governments in Illinois: FY2018

Total Revenues: $30.9 billion Other Sources $6,168.8 19.9%

Property Taxes $10,248.8 33.1%

Intergovernmental Sources $392.7 1.3%

Federal Sources $1,306.7 4.2%

State Sources $6,343.8 20.5%

Other Local Tax Sources $6,488.5 21.0%

Note: This chart includes financial data from 5,172 local governments that submitted data to the Office of the Illinois Comptroller. It does not include school districts, community college districts, and other local governments that are not required to or are delinquent in filing their annual financial information with the Illinois Comptroller. Source: Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 17-24.

Revenues of Selected Governments95 This section details the combined revenues for all 5,172 local governments that submitted data to the Illinois State Comptroller’s Office, the 852 public school districts that submitted data to the Illinois State Board of Education and the 39 community college districts that submitted data to the Illinois Community College Board. Data is first presented on the total revenues for all 5,172 local governments that submitted data to the Illinois State Comptroller by type of government. The subsection immediately following describes revenues of individual selected government types that submitted financial data to the Illinois Comptroller, excluding several of the largest governments.96 The next subsection provides an overview of the revenues of public school

95 The Civic Federation does not include data on local government expenditures in this report because the expenditure data included in the Illinois Comptroller’s 2018 Fiscal Responsibility Report Card are paid for out of current and long-term resources. Therefore, the revenue and expenditure data included in the Comptroller’s 2018 Fiscal Responsibility Report Card are not comparable and revenue data obtained from the report is only used. 96 Cook County, City of Chicago, Chicago Park District, the Regional Transit Authority (RTA) and Metropolitan Water Reclamation District (MWRD) are excluded from the data presented on individual types of local governments due to the sizes of their budgets. These amounts, if included, would skew the presented data, but are included in the chart that describe revenues for all local governments. Governments that failed to file their FY2018 financial data with the Office of the Comptroller—“delinquent governments”—are also excluded from this section. According to

54 districts and community college districts. Both types of districts categorize their revenues differently and file their financial data with the Illinois State Board of Education (ISBE) and Illinois Community College Board (ICCB), respectively.

The first chart below represents FY2018 revenues for selected local governments by type of government as reported in the Illinois State Comptroller’s 2018 Fiscal Responsibility Report Card. Of the $30.9 billion in total revenues collected by the 5,172 selected local governments in Illinois, $12.3 billion, or 39.8%, was collected by the five largest local governments in Illinois, which include Cook County, the City of Chicago, Chicago Park District, the Regional Transportation Authority and the Metropolitan Water Reclamation District. The revenues from these local governments are shown separately. If included in their respective categories, they would skew the data presented. Municipalities that submitted data to the Illinois Comptroller (excluding the City of Chicago), collected $10.4 billion, or 33.7% of all revenues. Counties (excluding the County of Cook) collected nearly $3.8 billion, or 12.2%, of revenues. Park districts (excluding the Chicago Park District) collected nearly $1.4 billion, or 4.5% of revenue. Fire protection districts collected $779.2 million or 2.5%. Townships revenues totaled $747.6 million or 2.4% of the total revenue. Revenues for public library district revenues were $464.0

the Comptroller’s Office, there were 102 delinquent governments. See Appendix A on p. 171 of this report for a list of the delinquent governments.

55 million or 1.5%. Collectively, other special districts totaled $1.0 billion in revenue, or 3.3%, of the total revenue for selected governments.

Total Revenues by Type of Selected* Local Government in Illinois: FY2018 ($ in millions)

Cook County, Chicago, Chicago Park District, RTA, and MWRD Total Revenues: $30.9 billion $12,326.7 39.8%

Counties Other Special Districts $3,788.7 $1,020.1 12.2% 3.3%

Fire Protection Districts $779.2 2.5%

Park Districts $1,388.8 4.5%

Public Library Districts $464.0 1.5% Townships $747.6 Municipalities 2.4% $10,434.4 33.7%

*This chart includes data from 5,172 local governments that submitted annual financial data to the Illinois Comptrollers. It does not include school districts, community college districts, and other local governments that are not required to or are delinquent in filing their annual financial information with the Illinois Comptroller. Source: Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018.

Counties Excluding Cook County and delinquent counties, counties in Illinois collected $3.8 billion in revenue in FY2018. Approximately 35.3% of county budgets are funded by property taxes. State revenue sources totaled $1.1 billion and made up 28.7% of total revenues. Federal and intergovernmental revenues accounted for $251.8 million and $121.6 million, or 6.6% and 3.2% respectively. Fines, fees, charges, interest and miscellaneous (licenses and permits, fines, charges

56 for services, etc.) made up the remaining 23.0%, with the selected counties collecting $870.6 million in revenues.

Sources of Revenue for Counties in Illinois: FY2018

Total Revenue: $3.8 billion Other Sources $870.6 23.0%

Property Taxes $1,335.5 35.3%

Intergovernmental Sources $121.6 3.2%

Federal Sources $251.8 6.6%

Other Local Tax Sources $121.8 3.2% State Sources $1,087.4 28.7%

Note: This chart includes financial data from 96 of the 102 counties that submitted annual financial data to the Office of the Illinois Comptroller. This chart excludes Cook County. Source: Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 17-24.

Municipalities Excluding the City of Chicago and municipalities delinquent in filing their financial reports with the Illinois Comptroller, municipalities in Illinois collected $10.4 billion in revenue in FY2018. Municipalities collected $4.7 billion in local taxes, with $3.1 billion, or 29.6%, from property taxes. State revenues contributed $3.2 billion or 30.8%. Municipalities received only 1.4% of their funding from federal sources. Intergovernmental funds made up 1.5% of municipal

57 revenues with $152.2 million. Other sources, which includes fines, fees, permits, and other miscellaneous revenues accounted for the remaining 19.8% of revenues at just over $2.0 billion.

Sources of Revenue for Municipalities in Illinois: FY2018

Other Sources Total Revenues: $10.4 billion $2,068.8 19.8%

Property Taxes $3,090.1 29.6% Intergovernmental Sources $152.2 1.5%

Federal Sources $143.9 1.4%

State Sources Other Local Tax Sources $3,213.0 $1,766.4 30.8% 16.9%

Note: This chart includes financial data from 1,265 municipalities that submitted data to the Office of the Illinois Comptroller. It does not include the City of Chicago. Source: Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 17-24.

Townships Excluding townships that were delinquent in filing their financial reports with the Illinois Comptroller, townships in Illinois collected a total of $747.6 million in revenue. Townships rely heavily on property taxes to fund operations, collectively receiving $606.4 million, or 81.1% of their funding from them. The next largest source of revenue for townships were state sources at $76.5 million or 10.2%. Intergovernmental revenues contributed $4.3 million, or 0.6%. Townships in Illinois received $5.0 million from the federal government, a fraction of the

58 amounts distributed to counties ($251.8 million) and municipalities ($143.9 million). Other revenues totaled $54.8 million, or 7.3%, of spending in FY2018.97

Sources of Revenue for Townships in Illinois: FY2018

Total Revenue: $747.6 million Other Sources $54.8 7.3%

Intergovernmental Sources $4.3 0.6% Federal Sources $5.0 0.7%

State Sources $76.5 Property Taxes 10.2% $606.4 81.1%

Other Local Tax Sources $0.7 0.1%

Note: This chart includes financial data from 1,421 townships that submitted data to the Office of the Illinois Comptroller. Source: Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 17-24.

Special Districts Special districts are governments that serve a singular or limited function. The Illinois Comptroller’s Office organized these governments into four groups: public library districts, park districts, fire protection districts and other special districts, which include all other special purpose governments, such as soil and water conservation districts, forest preserve districts, street lighting districts, among others. These four categories are examined below. It is important to recognize that some municipalities provide library and/or park services directly, so the following information does not capture the total amount of revenue for parks and libraries.

Public Library Districts The 365 public library districts that submitted data to the Illinois Comptroller received $464.0 million in revenue in FY2018. Property taxes represent $428.3 million, or 92.3% of public library districts revenues. Other sources, which include fines, fees, charges, interest and miscellaneous revenue accounted for $23.3 million, or 5.0%, of public library district revenues.

97 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 17, 24.

59 State revenues accounted for $10.4 million or 2.2% and intergovernmental sources accounted for $1.3 million or 0.3%.

Sources of Revenue for Public Library Districts in Illinois: FY2018

Other Sources $23.3 Total Revenues: $464.0 million 5.0% Intergovernmental Sources $1.3 0.3%

Federal Sources $0.2 0.0%

State Sources $10.4 2.2%

Other Local Tax Sources $0.4 0.1%

Property Taxes $428.3 92.3%

Note: This chart includes financial data from 365 of the public library districts that submitted data to the Office of the Illinois Comptroller. Source: Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 17-24.

Park Districts Excluding the Chicago Park District, the 339 park districts in Illinois that submitted data to the Illinois Comptroller collected $1.4 billion in revenues in FY2018. Property taxes composed 57.5% of park district revenues. Other sources, which include fines, fees, charges for services, and other miscellaneous revenues accounted for 38.0%, or $527.4 million in revenues. The $33.5

60 million in state sources equaled only 2.4% of FY2018 revenues. Intergovernmental sources, federal sources and other local tax sources composed just over 2.0% of park district revenues.98

Sources of Revenue for Park Districts in Illinois: FY2018

Total Revenue: $1.4 billion

Other Sources $527.4 38.0%

Intergovernmental Sources $25.0 1.8%

Federal Sources $0.3 0.0%

State Sources $33.5 2.4% Property Taxes Other Local Tax Sources $799.1 $3.5 57.5% 0.3%

Note: This chart includes financial data from 339 park districts that submitted data to the Office of the Illinois Comptroller. It does not include the Chicago Park District. Source: Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 17-24.

Fire Protection Districts The 832 fire protection districts that submitted financial data to the Illinois Comptroller received $779.2 million from local, state, federal and other sources in FY2018. Similar to public library districts, fire protection districts relied heavily on property taxes to fund operations. Property taxes accounted for 83.2% of overall revenues. State, federal, intergovernmental and other local tax sources accounted for $4.8 million, or 0.6%. Other sources, which include fines, fees,

98 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 17, 24.

61 charges for services and miscellaneous revenues accounted for $109.6 million, or 14.1% of FY2018 revenues.99

Sources of Revenue for Fire Protection Districts in Illinois: FY2018

Total Revenue: $779.2 million

Other Sources $109.6 14.1%

Intergovernmental Sources $3.9 0.5%

Federal Sources $4.0 0.5%

State Sources $11.0 1.4%

Other Local Tax Sources $2.3 0.3%

Property Taxes $648.3 83.2%

Note: This chart includes financial data from 832 fire protection districts that submitted annual financial data to the Office of the Illinois Comptroller. Source: Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 17-24.

Other Special Districts100 Other special districts include all other special purpose governments, such as soil and water conservation districts, forest preserve districts, street lighting districts, among others.

In FY2018 these special districts received $1.0 billion in revenue. The primary source of revenue for these local governments was other sources, which includes fines, fees, charges for service and composed 48.7% of all revenues. Property taxes accounted for 32% of revenues. State

99 Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 17, 24. 100 The data in this section includes 849 of 894 special purpose districts that were required to report the Illinois Comptroller. It does not include the Regional Transportation Authority and Metropolitan Water Reclamation District nor does it include public library districts, fire protection districts and other local governments that are not required to or are delinquent in filing their annual financial data with the Office of the Illinois Comptroller.

62 sources provided $123.4 million or 12.1%. Intergovernmental revenues were $48.0 million, or 4.7%, and federal revenues totaled $14.8 million or 1.4%.

Sources of Revenue for Other Special Districts in Illinois: FY2018

Total Revenue: $1.0 billion

Property Taxes $326.6 32.0%

Other Sources $496.4 48.7%

Other Local Tax Sources $10.8 1.1%

State Sources $123.4 12.1% Intergovernmental Sources Federal Sources $48.0 $14.8 4.7% 1.4% Note: This chart includes financial data from 849 special purpose districts/local governments that submitted data to the Office of the Illinois Comptroller. It does not include public library districts, park districts, fire protection districts and other local governments that are not required to or are delinquent in filing their annual financial data with the Office of the Illinois Comptroller. Source: Illinois State Comptroller, Local Government Division, Fiscal Responsibility Report Card 2018, pp. 17-24.

Public School Districts101 School districts in Illinois report their financial information to the Illinois State Board of Education. Local revenues are divided into subgroups. Local taxes and payments in lieu of taxes receipts include property taxes and Corporate Personal Property Replacement Tax. Other local revenues include any remaining local funds.

State revenues are also divided into subgroups. General state aid 102is amounts received from Illinois for flat grants and funds determined by the State Aid Formula. Other state revenues include all other funds from Illinois such as transportation aid or bilingual education funds. It is important to note that the data presented in this section of the report on school districts does not account for the State’s contributions to the Teacher’s Retirement System to pay for the pensions

101 The data in this section includes financial data from all elementary and secondary public school districts in Illinois, including Chicago Public Schools. 102 With the passage of Public Act 100-0465 General State Aid is now incorporated in the Base Funding Minimum portion of the new Evidence-Based Funding (EBF) formula.

63 of teachers in all of the downstate and suburban school districts.103 There are also federal funds, which are any funds attributed to federal appropriations.104

The chart below presents the sources of revenue for school districts, which totaled $30.1 billion in FY2018. Local revenues totaled $18.2 billion, or 60.6% of all revenue. Other local revenue totaled $1.6 billion or 5.4%. General state aid was $6.3 billion, or 20.9%, and other state funds totaled $1.8 billion or 6.0%. Federal funds totaled $2.1 billion, which made up 7.1% of public school district revenues.

Sources of Revenue for Public School Districts in Illinois by Source: FY2018 ($ in millions) Federal Funds $2,127.1 7.1% Total Revenues: $30.1 billion Other State Funds $1,803.2 6.0%

General State Aid $6,306.9 20.9%

Local Taxes/Payments in Lieu of Taxes $18,247.6 60.6%

Other Local $1,619.9 5.4%

Source: Illinois State Board of Education, 2019 Annual Report, p. 16.

Community College Districts105 Community College districts report their financial data to the Illinois Community College Board (ICCB). Community College revenues totaled $2.0 billion in FY2018. These districts relied heavily on two sources: local taxes and tuition. Local taxes and chargebacks composed 41.6% of total revenues. Student tuition generated $684.2 million, or 34.0%, and student fees generated $82.5 million, or 4.1% of revenues. Community Colleges received $301.0 million, or 15.0% of

103 See Taxpayers’ Federation of Illinois, Tax Facts, July 2020, Mike Klemens, Illinois School Funding: Property Tax Reliance Down, but New Demands for State Funds Loom 104 Illinois State Board of Education, Data Strategies and Analytics Division, 2017 Annual Statistical Report, Appendix A, Data Glossary, pp. 1, 4; and Illinois State Board of Education, 2019 Annual Report. 105 The data in this section includes all community college districts in Illinois, including City Colleges of Chicago.

64 revenues in grants from the Illinois Community College Board. Remaining sources included Corporate Personal Property Replacement Tax revenue of $27.5 million, or 1.4%, and other state sources equaling $22.9 million or 1.1%. Federal sources made up only 0.1% of revenues and other miscellaneous sources totaled $56.5 million, or 2.8% of FY2018 revenues.

Sources of Revenue for Community College Districts in Illinois by Type: FY2018 ($ in millions) Illinois Community College Student Fees Board Grants $82.5 $301.0 Total Revenues: $2.0 billion 4.1% 15.0% Corporate Personal Property Replacement Tax* $27.5 1.4% Other State $22.9 1.1%

Student Tuition Federal $684.2 $1.4 34.0% 0.1%

Other $56.5 2.8%

Local Taxes & Chargebacks $837.2 41.6%

Source: Illinois Community College Board, Financial Data 2019, Table IV-11, Fiscal Year 2018 Audited Operating Revenues by Source.

INVENTORY OF LOCAL GOVERNMENTS IN ILLINOIS This section of the report provides the most comprehensive list of local governments in Illinois by compiling data on the number, type and location of local governments from various sources of data. The Civic Federation uses three primary sources of information to produce the unique list of local governments included in this report. These include the Government Master Address File (GMAF) from the U.S. Census Bureau’s 2017 Census of Governments106, the Illinois State Comptroller’s registry of local governments107 and information provided to the Civic Federation by the Illinois Department of Revenue. 108 For further verification on the number and location of elementary and secondary public school districts, the Federation utilized the Illinois State Board

106 The U.S. Census Bureau’s Independent Governments – list of governments with reference information can be found here: https://www.census.gov/data/datasets/2017/eCountyn/gus/public-use-files.html. 107 The Illinois State Comptroller’s Contact Information for all local governments can be found here: https://illinoisComptroller.gov/financial-data/local-government-division/view-local-government-Contact- information/. 108 Information provided to the Civic Federation by Illinois Department of Revenue staff on January 30, 2020.

65 of Education’s Directory of Educational Entities.109 To further verify the number and location of Community College districts, the Federation utilized the Illinois Community College Board’s 2018 Data and Characteristics of the Illinois Public Community College System.110 The compilation of all lists were then cross-checked against one another for accuracy. There were no deletions of local governments unless they could be further verified as being not in existence or not located in Illinois. For example, after further verification, the Federation found the U.S. Census Bureau’s Government Master Address File to include entries that are not typically defined as a local government or partially misclassified as being in Illinois. For local governments that overlap more than one county, that local government is only listed once with efforts to list it under its home county. For more information on these issues see the Methodology section beginning on p. 10 of this report.

The list is organized by first providing a list of general-purpose governments, including counties, townships and municipalities. Counties are sorted only by population, while municipalities are sorted by county and then by population. Municipalities that have home rule authority are marked with an asterisk when sorted by county and also listed separately. Townships are sorted by county only. Special districts are then listed by type of government and sorted by county.

109 The Illinois State Board of Education’s Directory of Educational Entities can be found here: https://www.isbe.net/Pages/Data-Analysis-Directories.aspx. 110 The Illinois Community College Board’s 2018 Data and Characteristics of the Illinois Public Community College System – Summary Profile of the Illinois Public Community Colleges can be found here: https://www.iccb.org/data/data-characteristics/2018-data-and-characteristics-of-the-illinois-public-Community- College-system/

66 Counties (Sorted by Population) — Count: 102 27. Edgar 10. Vermilion Population Less than 10,000 28. Hancock 1. Hardin 29. Crawford Population 100,000 to 249,999

2. Pope 30. Douglas 1. DeKalb

3. Calhoun 31. Perry 2. Macon

4. Scott 32. Jo 3. LaSalle

5. Gallatin 33. Fayette 4. Kankakee

6. Stark 34. Shelby 5. Kendall

7. Pulaski 35. Jersey 6. Tazewell

8. Putnam 36. Saline 7. Rock

9. Alexander 8. McLean

10. Edwards Population 25,000 to 49,999 9. Peoria 11. Brown 1. Iroquois 10. Sangamon 12. Henderson 2. Montgomery 11. Champaign 13. Schuyler 3. Logan 14. Hamilton 4. McDonough Population 250,000 to 499,999 15. Jasper 5. Randolph 1. St. Clair 6. Christian Population 10,000 to 24,999 2. Madison 7. Bureau 3. Winnebago

1. Cumberland 8. Effingham 4. McHenry 2. Wabash 9. Monroe 3. Marshall 10. Morgan Population 500,000 to 999,999 4. Menard 11. Lee 1. Kane 5. Johnson 12. Fulton 2. Will 6. Cass 13. Livingston 3. Lake 7. Greene 14. Clinton 4. DuPage 8. Clay 15. Marion 9. Ford 16. Jefferson Population Greater than 10. Mason 17. Woodford 1,000,000 11. White 18. Franklin 1. Cook 12. Washington 19. Stephenson 13. Massac 20. Macoupin 14. Carroll 21. Henry 15. Moultrie

16. Mercer Population 50,000 to 99,999 17. Pike 1. Knox

18. Clark 2. Grundy

19. Richland 3. Ogle

20. De 4. Coles

21. Lawrence 5. Boone

22. Wayne 6. Whiteside

23. Piatt 7. Jackson

24. Bond 8. Adams

25. Union 9. Williamson 26. Warren

67 Townships (Sorted by County) — Count: 1,426 8. Poplar Grove 4. Freedom Adams County 9. Spring 5. Mount Carroll 1. Beverly 6. Rock Creek-Lima 2. Burton Brown County 7. Salem

3. Camp Point 1. Buckhorn 8. Savanna

4. Clayton 2. Cooperstown 9. Washington

5. Columbus 3. Elkhorn 10. Woodland

6. Concord 4. Lee 11. Wysox

7. Ellington 5. Missouri 12. York

8. Fall Creek 6. Mount Sterling

9. Gilmer 7. Pea Ridge Cass County

10. Honey Creek 8. Ripley 1. Arenzville

11. Houston 9. Versailles 2. Ashland

12. Keene 3. Beardstown

13. Liberty Bureau County 4. Bluff Springs 14. Lima 1. Arispie 5. Chandlerville 15. McKee 2. Berlin 6. Hagener 16. Melrose 3. Bureau 7. Newmansville 17. Mendon 4. Clarion 8. Panther Creek 18. Northeast 5. Concord 9. Philadelphia 19. Payson 6. Dover 10. Sangamon Valley 20. Quincy 7. Fairfield 11. Virginia 21. Richfield 8. Gold 22. Riverside 9. Greenville Champaign County 23. Ursa 10. Hall 1. Ayers Bond County 11. Indiantown 2. Brown 12. Lamoille 3. Champaign 1. Burgess 13. Leepertown 4. Champaign City 2. Central 14. Macon 5. Colfax 3. Lagrange 15. Manlius 6. Compromise 4. Mills 16. Milo 7. Condit 5. Mulberry Grove 17. Mineral 8. Crittenden 6. Old Ripley 18. Neponset 9. Cunningham 7. Pleasant Mound 19. Ohio 10. East Bend 8. Shoal Creek 20. Princeton 11. Harwood 9. Tamalco 21. Selby 12. Hensley 22. Walnut 13. Kerr Boone County 23. Westfield 14. Ludlow 1. Belvidere 24. Wheatland 15. Mahomet 2. Bonus 25. Wyanet 16. Newcomb 3. Boone 17. Ogden 4. Caledonia Carroll County 18. Pesotum

5. Flora 1. Cherry Grove-Shannon 19. Philo

6. LeRoy 2. Elkhorn Grove 20. Rantoul

7. Manchester 3. Fairhaven 21. Raymond

68 22. Sadorus 14. Westfield 9. North Okaw 23. St. Joseph 15. York 10. Paradise 24. Scott 11. Pleasant Grove 25. Sidney Clay County 12. Seven Hickory 26. Somer 1. Bible Grove 27. South Homer 2. Blair Cook County111 28. Stanton 3. Clay City 1. Barrington 29. Tolono 4. Harter 2. Berwyn 30. Urbana 5. Hoosier 3. Bloom 6. Larkinsburg 4. Bremen Christian County 7. Louisville 5. Calumet 1. Assumption 8. Oskaloosa 6. Elk Grove 2. Bear Creek 9. Pixley 7. Hanover 3. Buckhart 10. Songer 8. Lemont 4. Greenwood 11. Stanford 9. Leyden 5. Johnson 12. Xenia 10. Lyons 6. King 11. Maine 7. Locust Clinton County 12. New Trier 8. May 1. Breese 13. Niles 9. Mosquito 2. Brookside 14. Northfield 10. Mount Auburn 3. Carlyle 15. Norwood Park 11. Pana 4. Clement 16. Oak Park 12. Prairieton 5. East Fork 17. Orland 13. Ricks 6. Germantown 18. Palatine 14. Rosamond 7. Irishtown 19. Palos 15. South Fork 8. Lake 20. Proviso 16. Stonington 9. Looking Glass 21. Rich 17. Taylorville 10. Meridian 22. River Forest 11. St. Rose 23. Riverside Clark County 12. Santa Fe 24. Schaumburg 1. Anderson 13. Sugar Creek 25. Stickney 2. Auburn 14. Wade 26. Thornton 3. Casey 15. Wheatfield 27. Wheeling 4. Darwin 28. Worth 5. Dolson Coles County 6. Douglas 1. Ashmore Crawford County 7. Johnson 2. Charleston 1. Honey Creek 8. Marshall 3. East Oakland 2. Hutsonville 9. Martinsville 4. Humboldt 3. Lamotte 10. Melrose 5. Hutton 4. Licking 11. Orange 6. Lafayette 5. Martin 12. Parker 7. Mattoon 6. Montgomery 13. Wabash 8. Morgan 7. Oblong

111 The Town of Cicero in Cook County is included under municipalities. See Methodology

69 8. Prairie 17. Squaw Grove 3. Douglas 9. Robinson 18. Sycamore 4. Jackson 10. Southwest 19. Victor 5. Liberty 6. Lucas Cumberland County Douglas County 7. Mason 1. Cottonwood 1. Arcola 8. Moccasin 2. Crooked Creek 2. Bourbon 9. Mound 3. Greenup 3. Bowdre 10. St. Francis 4. Neoga 4. Camargo 11. Summit 5. Spring Point 5. Garrett 12. Teutopolis 6. Sumpter 6. Murdock 13. Union 7. Union 7. Newman 14. Watson 8. Woodbury 8. Sargent 15. West 9. Tuscola De Witt County Fayette County 1. Barnett DuPage County 1. Aven 2. Clintonia 1. Addison 2. Bear Grove 3. Creek 2. Bloomingdale 3. Bowling Green 4. De Witt 3. Downers Grove 4. Carson 5. Harp 4. Lisle 5. Hurricane 6. Nixon 5. Milton 6. Kaskaskia 7. Rutledge 6. Naperville 7. La Clede 8. Santa Anna 7. Wayne 8. Lone Grove 9. Texas 8. Winfield 9. Loudon 10. Tunbridge 9. York 10. Otego 11. Wapella 11. Pope 12. Waynesville Edgar County 12. Ramsey 13. Wilson 1. Brouilletts Creek 13. Sefton 2. Buck 14. Seminary DeKalb County 3. Edgar 15. Shafter 1. Afton 4. Elbridge 16. Sharon 2. Clinton 5. Embarrass 17. South Hurricane 3. Cortland 6. Grandview 18. Vandalia 4. DeKalb 7. Hunter 19. Wheatland 5. Franklin 8. Kansas 20. Wilberton 6. Genoa 9. Paris 7. Kingston 10. Prairie Ford County 8. Malta 11. Ross 1. Brenton 9. Mayfield 12. Shiloh 2. Button 10. Milan 13. Stratton 3. Dix 11. Paw Paw 14. Symmes 4. Drummer 12. Pierce 15. Young America 5. Lyman 13. Sandwich 6. Mona 14. Shabbona Effingham County 7. Patton 15. Somonauk 1. Banner 8. Peach Orchard 16. South Grove 2. Bishop 9. Pella

70 10. Rogers Gallatin County Hamilton County 11. Sullivant 1. Asbury 1. Beaver Creek 12. Wall 2. Bowlesville 2. Crook 3. Eagle Creek 3. Crouch Franklin County 4. Equality 4. Dahlgren 1. Barren 5. Gold Hill 5. Flannigan 2. Benton 6. New Haven 6. Knights Prairie 3. Browning 7. North Fork 7. McLeansboro 4. Cave 8. Omaha 8. Mayberry 5. Denning 9. Ridgway 9. South Crouch 6. Eastern 10. Shawnee 10. South Flannigan 7. Ewing 11. South Twigg 8. Frankfort Greene County 12. Twigg 9. Goode 1. Athensville 10. Northern 2. Bluffdale Hancock County 11. Six Mile 3. Carrollton 1. Appanoose 12. Tyrone 4. Kane 2. Augusta 5. Linder 3. Bear Creek Fulton County 6. Patterson 4. Carthage 1. Astoria 7. Rockbridge 5. Chili 2. Banner 8. Roodhouse 6. Dallas City 3. Bernadotte 9. Rubicon 7. Durham 4. Buckheart 10. Walkerville 8. Fountain Green 5. Canton 11. White Hall 9. Hancock 6. Cass 12. Woodville 10. Harmony 7. Deerfield 13. Wrights 11. La Harpe 8. Ellisville 12. Montebello 9. Fairview Grundy County 13. Nauvoo 10. Farmers 1. Aux Sable 14. Pilot Grove 11. Farmington 2. Braceville 15. Pontoosuc 12. Harris 3. Erienna 16. Prairie 13. Isabel 4. Felix 17. Rock Creek 14. Joshua 5. Garfield 18. Rocky Run-Wilcox 15. Kerton 6. Goodfarm 19. Sonora 16. Lee 7. Goose Lake 20. St. Albans 17. Lewistown 8. Greenfield 21. St. Mary’s 18. Liverpool 9. Highland 22. Walker 19. Orion 10. Maine 23. Warsaw 20. Pleasant 11. Mazon 24. Wythe 21. Putman 12. Morris 22. Union 13. Nettle Creek Henderson County 23. Vermont 14. Norman 1. Bald Bluff 24. Waterford 15. Saratoga 2. Biggsville 25. Woodland 16. Vienna 3. Carman 26. Young Hickory 17. Wauponsee 4. Gladstone 5. Lomax

71 6. Media 13. Iroquois Jefferson County 7. Oquawka 14. Loda 1. Bald Hill 8. Raritan 15. Lovejoy 2. Blissville 9. Rozetta 16. Martinton 3. Casner 10. Stronghurst 17. Middleport 4. Dodds 11. Terre Haute 18. Milford 5. Elk Prairie 19. Milks Grove 6. Farrington Henry County 20. Onarga 7. Field 1. Alba 21. Papineau 8. Grand Prairie 2. Andover 22. Pigeon Grove 9. McClellan 3. Annawan 23. Prairie Green 10. Moore’s Prairie 4. Atkinson 24. Ridgeland 11. Mount Vernon 5. Burns 25. Sheldon 12. Pendleton 6. Cambridge 26. Stockland 13. Rome 7. Clover 14. Shiloh 8. Colona Jackson County 15. Spring Garden 9. Cornwall 1. Bradley 16. Webber 10. Edford 2. Carbondale 11. Galva 3. De Soto Jersey County 12. Geneseo 4. Degognia 1. Elsah 13. Hanna 5. Elk 2. English 14. Kewanee 6. Fountain Bluff 3. Fidelity 15. Loraine 7. Grand Tower 4. Jersey 16. Lynn 8. Kinkaid 5. Mississippi 17. Munson 9. Levan 6. Otter Creek 18. Osco 10. Makanda 7. Piasa 19. Oxford 11. Murphysboro 8. Quarry 20. Phenix 12. Ora 9. Richwood 21. Weller 13. Pomona 10. Rosedale 22. Western 14. Sand Ridge 11. Ruyle 23. Wethersfield 15. Somerset 24. Yorktown 16. Vergennes Jo Daviess County 1. Apple River Iroquois County Jasper County 2. Berreman 1. Artesia 1. Crooked Creek 3. Council Hill 2. Ash Grove 2. Fox 4. Derinda 3. Ashkum 3. Grandville 5. Dunleith 4. Beaver 4. Grove 6. East Galena 5. Beaverville 5. Hunt City 7. Elizabeth 6. Belmont 6. North Muddy 8. Guilford 7. Chebanse 7. Smallwood 9. Hanover 8. Concord 8. South Muddy 10. Menominee 9. Cresecent 9. St. Marie 11. Nora 10. Danforth 10. Wade 12. Pleasant Valley 11. Douglas 11. Willow Hill 13. Rawlins 12. Fountain Creek 14. Rice

72 15. Rush Kendall County 12. Shields 16. Scales Mound 1. Big Grove 13. Vernon 17. Stockton 2. Bristol 14. Warren 18. Thompson 3. Fox 15. Wauconda 19. Vinegar Hill 4. Kendall 16. Waukegan 20. Wards Grove 5. Lisbon 17. West Deerfield 21. Warren 6. Little Rock 18. Zion 22. West Galena 7. Na-Au-Say 23. Woodbine 8. Oswego LaSalle County 9. Seward 1. Adams Kane County 2. Allen 1. Aurora Knox County 3. Brookfield 2. Batavia 1. Cedar 4. Bruce 3. Bic Rock 2. Chestnut 5. Dayton 4. Blackberry 3. Copley 6. Deer Park 5. Burlington 4. Elba 7. Dimmick 6. Campton 5. Galesburg 8. Eagle 7. Dundee 6. Galesburg City 9. Earl 8. Elgin 7. Haw Greek 10. Eden 9. Geneva 8. Henderson 11. Fall River 10. Hampshire 9. Indian Point 12. Farm Ridge 11. Kaneville 10. Knox 13. Freedom 12. Plato 11. Lynn 14. Grand Rapids 13. Rutland 12. Maquon 15. Groveland 14. St. Charles 13. Ontario 16. Hope 15. Sugar Grove 14. Orange 17. LaSalle 16. Virgil 15. Persifer 18. Manlius 16. Rio 19. Mendota Kankakee County 17. Salem 20. Meriden 1. Aroma 18. Sparta 21. Miller 2. Bourbonnais 19. Truro 22. Mission 3. Essex 20. Victoria 23. Northville 4. Ganeer 21. Walnut Grove 24. Ophir 5. Kankakee 25. Osage 6. Limestone Lake County 26. Ottawa 7. Manteno 1. Antioch 27. Otter Creek 8. Momence 2. Avon 28. Peru 9. Norton 3. Benton 29. Richland 10. Otto 4. Cuba 30. Rutland 11. Pembroke 5. Ela 31. Serena 12. Pilot 6. Fremont 32. South Ottawa 13. Rockville 7. Grant 33. Troy Grove 14. St. Anne 8. Lake Villa 34. Utica 15. Salina 9. Libertyville 35. Vermillion 16. Sumner 10. Moraine 36. Wallace 17. Yellowhead 11. Newport 37. Waltham

73 Lawrence County 11. Forrest 6. Hickory Point 1. Allison 12. Germanville 7. Illini 2. Bond 13. Indian Grove 8. Long Creek 3. Bridgeport 14. Long Point 9. Maroa 4. Christy 15. Nebraska 10. Mount Zion 5. Denison 16. Nevada 11. Niantic 6. Lawrence 17. Newtown 12. Oakley 7. Lukin 18. Odell 13. Pleasant View 8. Petty 19. Owego 14. South Macon 9. Russell 20. Pike 15. South Wheatland 21. Pleasant Ridge 16. Whitmore Lee County 22. Pontiac 1. Alto 23. Reading Macoupin County 2. Amboy 24. Rooks Creek 1. Barr 3. Ashton 25. Round Grove 2. Bird 4. Bradford 26. Saunemin 3. Brighton 5. Brooklyn 27. Sullivan 4. Brushy Mound 6. Dixon 28. Sunbury 5. Bunker Hill 7. East Grove 29. Union 6. Cahokia 8. Franklin Grove 30. Waldo 7. Carlinville 9. Hamilton 8. Chesterfield 10. Harmon Logan County 9. Dorchester 11. Lee Center 1. Aetna 10. Gillespie 12. Marion 2. Atlanta 11. Girard 13. May 3. Broadwell 12. Hillyard 14. Nachusa 4. Chester 13. Honey Point 15. Nelson 5. Corwin 14. Mount Olive 16. Palmyra 6. East Lincoln 15. Nilwood 17. Reynolds 7. Elkhart 16. North Otter 18. South Dixon 8. Eminence 17. North Palmyra 19. Sublette 9. Hurlbut 18. Polk 20. Viola 10. Laenna 19. Scottville 21. Willow Creek 11. Lake Fork 20. Shaws Point 22. Wyoming 12. Mount Pulaski 21. Shipman 13. Oran 22. South Otter Livingston County 14. Orvil 23. South Palmyra 1. Amity 15. Prairie Creek 24. Staunton 2. Avoca 16. Sheridan 25. Virden 3. Belle Prairie 17. West Lincoln 26. Western Mound 4. Broughton 5. Charlotte Macon County Madison County 6. Chatsworth 1. Austin 1. Alhambra 7. Dwight 2. Blue Mound 2. Alton 8. Eppards Point 3. Decatur 3. Chouteau 9. Esmen 4. Friends Creek 4. Collinsville 10. Fayette 5. Harristown 5. Edwardsville

74 6. Fort Russell 8. Richland 4. Chemung 7. Foster 9. Roberts 5. Countyral 8. Granite City 10. Saratoga 6. Dorr 9. Hamel 11. Steuben 7. Dunham 10. Helvetia 12. Whitefield 8. Grafton 11. Jarvis 9. Greenwood 12. Leef Mason County 10. Hartland 13. Marine 1. Allens Grove 11. Hebron 14. Moro 2. Bath 12. McHenry 15. Nameoki 3. Crane Creek 13. Marengo 16. New Douglas 4. Forest City 14. Nunda 17. Olive 5. Havana 15. Richmond 18. Omphghent 6. Kilbourne 16. Riley 19. Pin Oak 7. Lynchburg 17. Seneca 20. St. Jacob 8. Manito 21. Saline 9. Mason City McLean County 22. Venice 10. Pennsylvania 1. Allin 23. Wood River 11. Quiver 2. Anchor 12. Salt Creek 3. Arrowsmith Marion County 13. Sherman 4. Bellflower 1. Alma 5. Bloomington 2. Carrigan McDonough County 6. Bloomington City 3. Centralia 1. Bethel 7. Blue Mound 4. Foster 2. Blandinsville 8. Cheney’s Grove 5. Haines 3. Bushnell 9. Chenoa 6. Iuka 4. Chalmers 10. Cropsey 7. Kinmundy 5. Colchester 11. Dale 8. Meacham 6. Eldorado 12. Danvers 9. Odin 7. Emmet 13. Dawson 10. Omega 8. Hire 14. Downs 11. Patoka 9. Industry 15. Dry Grove 12. Raccon 10. Lamoine 16. Empire 13. Romine 11. Macomb 17. Funks Grove 14. Salem 12. Macomb City 18. Gridley 15. Sandoval 13. Mound 19. Hudson 16. Stevenson 14. New Salem 20. Lawndale 17. Tonti 15. Prairie City 21. Lexington 16. Sciota 22. Martin Marshall County 17. Scotland 23. Money Creek 1. Bell Plain 18. Tennessee 24. Mount Hope 2. Bennington 19. Walnut Grove 25. Normal 3. Evans 26. Old Town 4. Henry McHenry County 27. Randolph 5. Hopewell 1. Alden 28. Towanda 6. Lacon 2. Algonquin 29. West 7. La Prairie 3. Burton 30. White Oak

75 31. Yates 7. Sullivan 17. Rosefield 8. Whitley 18. Timber Mercer County 19. Trivoli 1. Abington Ogle County 20. West Peoria 2. Duncan 1. Brookville 3. Eliza 2. Buffalo Piatt County 4. Greene 3. Byron 1. Bement 5. Keithsburg 4. Dement 2. Blue Ridge 6. Mercer 5. Eagle Point 3. Cerro Gordo 7. Millersburg 6. Flagg 4. Goose Creek 8. New Boston 7. Forreston 5. Monticello 9. North Henderson 8. Grand Detour 6. Sangamon 10. Ohio Grove 9. Lafayette 7. Unity 11. Perryton 10. Leaf River 8. Willow Branch 12. Preemption 11. Lincoln 13. Richland Grove 12. Lynnville Pike County 14. Rivoli 13. Marion 1. Atlas 15. Suez 14. Maryland 2. Barry 15. Monroe 3. Chambersburg Montgomery County 16. Mount Morris 4. Cincinnati 1. Audobon 17. Oregon-Nashua 5. Derry 2. Bois D’Arc 18. Pine Creek 6. Detroit 3. Butler Grove 19. Pine Rock 7. Fairmount 4. East Fork 20. Rockvale 8. Flint 5. Fillmore Consolidated 21. Scott 9. Griggsville 6. Grisham 22. Taylor 10. Hadley 7. Harvel 23. White Rock 11. Hardin 8. Hillsboro 24. Woosung 12. Kinderhook 9. Irving 13. Levee 10. Nokomis Peoria County 14. Martinsburg 11. North Litchfield 1. Akron 15. Montezuma 12. Pitman 2. Brimfield 16. Newburg 13. Raymond 3. Chillicothe 17. New Salem 14. Rountree 4. Elmwood 18. Pearl 15. South Litchfield 5. Hallock 19. Perry 16. Walshville 6. Hollis 20. Pittsfield 17. Witt 7. Jubilee 21. Pleasant Hill 18. Zanesville 8. Kickapoo 22. Pleasant Vale 9. Limestone 23. Ross Moultrie County 10. Logan 24. Spring Creek 1. Dora 11. Medina 2. East Nelson 12. Millbrook Putnam County 3. Jonathan Creek 13. Peoria City 1. Granville 4. Lovington 14. Princeville 2. Hennepin 5. Lowe 15. Radnor 3. Magnolia 6. Marrowbone 16. Richwoods 4. Senachwine

76 Richland County 15. Prairie Du Long 23. Springfield 1. Bonpas 16. St. Clair 24. Talkington 2. Claremont 17. Shiloh Valley 25. Williams 3. Decker 18. Smithton 26. Woodside 4. Denver 19. Stites 5. German 20. Stookey Schuyler County 6. Madison 21. Sugar Loaf 1. Bainbridge 7. Noble 2. Birmingham 8. Olney Saline County 3. Brooklyn 9. Preston 1. Brushy 4. Browning 2. Carrier Mills 5. Buena Vista Rock Island County 3. Cottage 6. Camden 1. Andalusia 4. East Eldorado 7. Frederick 2. Blackhawk 5. Galatia 8. Hickory 3. Bowling 6. Harrisburg 9. Huntsville 4. Buffalo Prairie 7. Independence 10. Littleton 5. Canoe Creek 8. Long Branch 11. Oakland 6. Coal Valley 9. Mountain 12. Rushville 7. Coe 10. Raleigh 13. Woodstock 8. Cordova 11. Rector 9. Drury 12. Stonefort Shelby County 10. Edgington 13. Tate 1. Ash Grove 11. Hampton 2. Big Spring 12. Moline Sangamon County 3. Clarksburg 13. Port Byron 1. Auburn 4. Cold Spring 14. Rock Island 2. Ball 5. Dry Point 15. Rural 3. Buffalo Hart 6. Flat Branch 16. South Moline 4. Capital 7. Herrick 17. South Rock Island 5. Cartwright 8. Holland 18. Zuma 6. Chatham 9. Lakewood 7. Clear Lake 10. Moweaqua St. Clair County 8. Cooper 11. Oconee 1. Canteen 9. Cotton Hill 12. Okaw 2. Caseyville 10. Curran 13. Penn 3. Centreville 11. Divernon 14. Pickaway 4. East St. Louis 12. Fancy Creek 15. Prairie 5. Engelmann 13. Gardner 16. Richland 6. Fayetteville 14. Illiopolis 17. Ridge 7. Freeburg 15. Island Grove 18. Rose 8. Lebanon 16. Lanesville 19. Rural 9. Lenzburg 17. Loami 20. Shelbyville 10. Marissa 18. Maxwell 21. Sigel 11. Mascoutah 19. Mechanicsburg 22. Todds Point 12. Millstadt 20. New Berlin 23. Tower Hill 13. New Athens 21. Pawnee 24. Windsor 14. O’Fallon 22. Rochester

77 Stark County 16. Sand Prairie 3. Bolo 1. Elmira 17. Spring Lake 4. Covington 2. Essex 18. Tremont 5. DuBois 3. Goshen 19. Washington 6. Hoyleton 4. Osceola 7. Irvington 5. Penn Vermillion County 8. Johannisburg 6. Toulon 1. Blount 9. Lively Grove 7. Valley 2. Butler 10. Nashville 8. West Jersey 3. Carroll 11. Oakdale 4. Catlin 12. Okawville Stephenson County 5. Danville 13. Pilot Knob 1. Buckeye 6. Elwood 14. Plum Hill 2. Dakota 7. Georgetown 15. Richview 3. Erin 8. Grant 16. Venedy 4. Florence 9. Jamaica 5. Freeport 10. Love Wayne County 6. Harlem 11. McKendree 1. Arrington 7. Jefferson 12. Middlefork 2. Barnhill 8. Kent 13. Newell 3. Bedford 9. Lancaster 14. Oakwood 4. Berry 10. Loran 15. Pilot 5. Big Mound 11. Oneco 16. Ross 6. Elm River 12. Ridott 17. Sidell 7. Four Mile 13. Rock Grove 18. South Ross 8. Garden Hill 14. Rock Run 19. Vance 9. Grover 15. Silver Creek 10. Hickory Hill 16. Waddams Warren County 11. Indian Prairie 17. West Point 1. Berwick 12. Jasper 18. Winslow 2. Coldbrook 13. Keith 3. Ellison 14. Lamard Tazewell County 4. Floyd 15. Leech 1. Boynton 5. Greenbush 16. Massilon 2. Cincinnati 6. Hale 17. Mount Erie 3. Deer Creek 7. Kelly 18. Orchard 4. Delavan 8. Lenox 19. Orel 5. Dillon 9. Monmouth 20. Zif 6. Elm Grove 10. Point Pleasant 7. Fondulac 11. Roseville White County 8. Groveland 12. Spring Grove 1. Burnt Prairie 9. Hittle 13. Sumner 2. Carmi 10. Hopedale 14. Swan 3. Emma 11. Little Mackinaw 15. Tompkins 4. Enfield 12. Mackinaw 5. Gray 13. Malone Washington County 6. Hawthorne 14. Morton 1. Ashley 7. Heralds Prairie 15. Pekin 2. Beaucoup 8. Indian Creek

78 9. Mill Shoals 18. Troy 10. Phillips 19. Washington 20. Wesley Whiteside County 21. Wheatland 1. Albany 22. Will 2. Clyde 23. Wilmington 3. Coloma 24. Wilton 4. Erie 5. Fenton Winnebago County 6. Fulton 1. Burritt 7. Garden Plain 2. Cherry Valley 8. Genesse 3. Durand 9. Hahnaman 4. Harlem 10. Hopkins 5. Harrison 11. Hume 6. Laona 12. Jordan 7. Owen 13. Lyndon 8. Pecatonica 14. Montmorency 9. Rockford 15. Mount Pleasant 10. Rockton 16. Newton 11. Roscoe 17. Portland 12. Seward 18. Prophetstown 13. Shirland 19. Sterling 14. Winnebago 20. Tampico 21. Union Grove Woodford County 22. Ustick 1. Cazenovia 2. Clayton Will County 3. Cruger 1. Channahon 4. El Paso 2. Crete 5. Greene 3. Custer 6. Kansas 4. DuPage 7. Linn 5. Florence 8. Metamora 6. Frankfort 9. Minonk 7. Green Garden 10. Montgomery 8. Homer 11. Olio 9. Jackson 12. Palestine 10. Joliet 13. Panola 11. Lockport 14. Partridge 12. Manhattan 15. Roanoke 13. Monee 16. Spring Bay 14. New Lenox 17. Worth 15. Peotone 16. Plainfield 17. Reed

79 Municipalities (Sorted by County112) — Count: 1,298 2. Mt. Sterling 6. Shannon Adams County 3. Ripley 7. Thomson 1. Camp Point 4. Versailles 2. Clayton Cass County 3. Coatsburg Bureau County 1. Arenzville 4. Columbus 1. Arlington 2. Ashland 5. Golden 2. Buda 3. Beardstown 6. La Prairie 3. Bureau 4. Chandlerville 7. Liberty 4. Cherry 5. Virginia 8. Lima 5. Dalzell 9. Loraine 6. De Pue Champaign County 10. Mendon 7. Dover 1. Bondville 11. Payson 8. Hollowayville 2. Broadlands 12. Plainville 9. La Moille 3. Champaign 13. Quincy 10. Ladd 4. Fisher 14. Ursa 11. Malden 5. Foosland 12. Manlius Alexander County 6. Gifford 13. Mineral 7. Homer 1. Cairo 14. Neponset 8. Ivesdale 2. East Cape Girardeau 15. New Bedford 9. Longview 3. McClure 16. Ohio 10. Ludlow 4. Tamms 17. Princeton 11. Mahomet 5. Thebes 18. Seatonville 12. Ogden 19. Sheffield 13. Pesotum Bond County 20. Spring Valley 14. Philo 1. Greenville 21. Tiskilwa 15. Rantoul 2. Mulberry Grove 22. Walnut 16. Royal 3. Old Ripley 23. Wyanet 17. Sadorus 4. Pierron 18. Savoy 5. Pocahontas Calhoun County 19. Sidney 6. Smithboro 1. Batchtown 20. St. Joseph 7. Sorento 2. Brussels 21. Thomasboro 3. Hamburg 22. Tolono Boone County 4. Hardin 23. Urbana 1. Belvidere 5. Kampsville 2. Caledonia Christian County 3. Capron Carroll County 1. Assumption 4. Poplar Grove 1. Chadwick 2. Bulpitt 5. Timberlane 2. Lanark 3. Edinburg 3. Milledgeville 4. Jeisyville Brown County 4. Mt. Carroll 5. Kincaid 1. Mound Station 5. Savanna 6. Morrisonville

112 Certain municipalities and special districts overlap more than one county. Efforts were made to place the municipality and special district in its “home county”, but may be subject to error.

80 7. Mt. Auburn Cook County 46. Hazel Crest 8. Owenaco 1. Alsip 47. Hickory Hills 9. Palmer 2. Arlington Heights 48. Hillside 10. Pana 3. Barrington 49. Hodgkins 11. Stonington 4. Barrington Hills 50. Hoffman Estates 12. Taylorville 5. Bartlett 51. Hometown 13. Tovey 6. Bedford Park 52. Homewood 7. Bellwood 53. Indian Head Park Clark County 8. Berkeley 54. Inverness 1. Casey 9. Berwyn 55. Justice 2. Marshall 10. Blue Island 56. Kenilworth 3. Martinsville 11. Bridgeview 57. La Grange 4. Westfield 12. Broadview 58. La Grange Park 13. Brookfield 59. Lansing Clay County 14. Buffalo Grove 60. Lemont 1. Clay City 15. Burbank 61. Lincolnwood 2. Flora 16. Burnham 62. Lynwood 3. Iola 17. Calumet City 63. Lyons 4. Louisville 18. Calumet Park 64. Markham 5. Sailor Springs 19. Chicago 65. Matteson 6. Xenia 20. Chicago Heights 66. Maywood 21. Chicago Ridge 67. Mc Cook Clinton County 22. Cicero 68. Melrose Park 1. Albers 23. Country Club Hills 69. Merrionette Park 2. Aviston 24. Countryside 70. Midlothian 3. Bartelso 25. Crestwood 71. Morton Grove 4. Beckemeyer 26. Des Plaines 72. Mt. Prospect 5. Breese 27. Dixmoor 73. Niles 6. Carlyle 28. Dolton 74. Norridge 7. Damiansville 29. East Hazel Crest 75. North Riverside 8. Germantown 30. Elk Grove 76. Northbrook 9. Hoffman 31. Elmwood Park 77. Northfield 10. Huey 32. Evanston 78. Northlake 11. Keyesport 33. Evergreen Park 79. Oak Forest 12. New Baden 34. Flossmoor 80. Oak Lawn 13. St. Rose 35. Ford Heights 81. Oak Park 14. Trenton 36. Forest Park 82. Olympia Fields 37. Forest View 83. Orland Hills Coles County 38. Franklin Park 84. Orland Park 1. Ashmore 39. Glencoe 85. Palatine 2. Charleston 40. Glenview 86. Palos Heights 3. Humboldt 41. Glenwood 87. Palos Hills 4. Lerna 42. Golf 88. Palos Park 5. Mattoon 43. Hanover Park 89. Park Forest 6. Oakland 44. Harvey 90. Park Ridge 45. Harwood Heights 91. Phoenix

81 92. Posen DeKalb County 12. Hinsdale 93. Prospect Heights 1. Cortland 13. Itasca 94. Richton Park 2. Dekalb 14. Lisle 95. River Forest 3. Genoa 15. Lombard 96. River Grove 4. Hinckley 16. Naperville 97. Riverdale 5. Kingston 17. Oak Brook 98. Riverside 6. Kirkland 18. Oakbrook Terrace 99. Robbins 7. Lee 19. Roselle 100. Rolling Meadows 8. Malta 20. Villa Park 101. Rosemont 9. Sandwich 21. Warrenville 102. Sauk Village 10. Shabbona 22. Wayne 103. Schaumburg 11. Somonauk 23. West Chicago 104. Schiller Park 12. Sycamore 24. Westmont 105. Skokie 13. Waterman 25. Wheaton 106. South Barrington 26. Willowbrook 107. South Chicago Heights DeWitt County 27. Winfield 108. South Holland 1. Clinton 28. Wood Dale 109. Steger 2. Dewitt 29. Woodridge 110. Stickney 3. Farmer City 111. Stone Park 4. Kenney Edgar County 112. Streamwood 5. Wapella 1. Brocton 113. Summit 6. Waynesville 2. Chrisman 114. Thornton 7. Weldon 3. Hume 115. Tinley Park 4. Kansas 116. Westchester Douglas County 5. Metcalf 117. Western Springs 1. Arcola 6. Paris 118. Wheeling 2. Arthur 7. Redmon 119. Willow Springs 3. Camargo 8. Vermilion 120. Wilmette 4. Garrett 121. Winnetka 5. Hindsboro Edwards County 122. Worth 6. Newman 1. Albion 7. Tuscola 2. Bone Gap Crawford County 8. Villa Grove 3. Browns 1. Flat Rock 4. West Salem 2. Hutsonville DuPage County 3. Oblong 1. Addison Effingham County 4. Palestine 2. Bensenville 1. Altamont 5. Robinson 3. Bloomingdale 2. Beecher City 6. Stoy 4. Burr Ridge 3. Dieterich 5. Carol Stream 4. Edgewood Cumberland County 6. Clarendon Hills 5. Effingham 1. Greenup 7. Darien 6. Mason 2. Jewett 8. Downers Grove 7. Montrose 3. Neoga 9. Elmhurst 8. Shumway 4. Toledo 10. Glen Ellyn 9. Teutopolis 11. Glendale Heights 10. Watson

82 Fayette County 9. Fairview Hamilton County 1. Bingham 10. Farmington 1. Belle Prairie 2. Brownstown 11. Ipava 2. Broughton 3. Farina 12. Lewistown 3. Dahlgren 4. Ramsey 13. Liverpool 4. Mc Leansboro 5. St. Elmo 14. London Mills 6. St. Peter 15. Marietta Hancock County 7. Vandalia 16. Norris 1. Augusta 17. Smithfield 2. Basco Ford County 18. St. David 3. Bentley 1. Cabery 19. Table Grove 4. Bowen 2. Elliott 20. Vermont 5. Carthage 3. Gibson 6. Dallas 4. Kempton Gallatin County 7. Elvaston 5. Melvin 1. Equality 8. Ferris 6. Paxton 2. Junction 9. Hamilton 7. Piper City 3. New Haven 10. La Harpe 8. Roberts 4. Old Shawneetown 11. Nauvoo 9. Sibley 5. Omaha 12. Plymouth 6. Ridgway 13. Pontoosuc Franklin County 7. Shawneetown 14. Warsaw 1. Benton 15. West Point 2. Buckner Greene County 3. Christopher 1. Carrollton Hardin County 4. Ewing 2. Eldred 1. Cave-In-Rock 5. Hanaford 3. Greenfield 2. Elizabethtown 6. Macedonia 4. Hillview 3. Rosiclare 7. North City 5. Kane 8. Orient 6. Rockbridge Henderson County 9. Royalton 7. Roodhouse 1. Biggsville 10. Sesser 8. White Hall 2. Gladstone 11. Thompsonville 9. Wilmington (Patterson) 3. Gulfport 12. Valier 4. Lomax 13. West City Grundy County 5. Media 14. West Frankfort 1. Braceville 6. Oquawka 15. Zeigler 2. Carbon Hill 7. Raritan 3. Coal City 8. Stronghurst Fulton County 4. Diamond 1. Astoria 5. East Brooklyn Henry County 2. Avon 6. Gardner 1. Alpha 3. Banner 7. Kinsman 2. Andover 4. Bryant 8. Mazon 3. Annawan 5. Canton 9. Minooka 4. Atkinson 6. Cuba 10. Morris 5. Bishop Hill 7. Dunfermline 11. South Wilmington 6. Cambridge 8. Ellisville 12. Verona 7. Cleveland

83 8. Colona 2. Newton Kane County 9. Galva 3. Rose Hill 1. Aurora 10. Geneseo 4. Sainte Marie 2. Batavia 11. Hooppole 5. Wheeler 3. Big Rock 12. Kewanee 6. Willow Hill 4. Burlington 13. Orion 7. Yale 5. Campton Hills 14. Woodhull 6. Carpentersville Jefferson County 7. East Dundee Iroquois County 1. Belle Rive 8. Elburn 1. Ashkum 2. Bluford 9. Elgin 2. Beaverville 3. Bonnie 10. Geneva 3. Buckley 4. Dix 11. Gilberts 4. Chebanse 5. Ina 12. Hampshire 5. Cissna Park 6. Mt. Vernon 13. Kaneville 6. Clifton 7. Nason 14. Lily Lake 7. Crescent City 8. Waltonville 15. Maple Park 8. Danforth 9. Woodlawn 16. Montgomery 9. Donovan 17. North Aurora 10. Gilman Jersey County 18. Pingree Grove 11. Iroquois 1. Elsah 19. Sleepy Hollow 12. Loda 2. Fidelity 20. South Elgin 13. Martinton 3. Fieldon 21. St. Charles 14. Milford 4. Grafton 22. Sugar Grove 15. Onarga 5. Jerseyville 23. Virgil 16. Papineau 6. Otterville 24. West Dundee 17. Sheldon 18. Thawville Jo Daviess County Kankakee County 19. Watseka 1. Apple River 1. Aroma Park 20. Wellington 2. East Dubuque 2. Bonfield 21. Woodland 3. Elizabeth 3. Bourbonnais 4. Galena 4. Bradley Jackson County 5. Hanover 5. Buckingham 1. Ava 6. Menominee 6. Essex 2. Campbell Hill 7. Nora 7. Grant Park 3. Carbondale 8. Scales Mound 8. Herscher 4. De Soto 9. Stockton 9. Hopkins Park 5. Dowell 10. Warren 10. Irwin 6. Elkville 11. Kankakee 7. Gorham Johnson County 12. Limestone 8. Grand Tower 1. Belknap 13. Manteno 9. Makanda 2. Buncombe 14. Momence 10. Murphysboro 3. Cypress 15. Reddick 11. Vergennes 4. Goreville 16. Sammons Point 5. New Burnside 17. St. Anne Jasper County 6. Simpson 18. Sun River Terrace 1. Hidalgo 7. Vienna 19. Union Hill

84 Kendall County 20. Lake Villa 19. Seneca 1. Lisbon 21. Lake Zurich 20. Sheridan 2. Millbrook 22. Libertyville 21. Streator 3. Millington 23. Lincolnshire 22. Tonica 4. Newark 24. Lindenhurst 23. Troy Grove 5. Oswego 25. Long Grove 6. Plano 26. Mettawa Lawrence County 7. Plattville 27. Mundelein 1. Bridgeport 8. United City of Yorkville 28. North Barrington 2. Lawrenceville 29. North Chicago 3. Russellville Knox County 30. Old Mill Creek 4. St. Francisville 1. Abingdon 31. Park City 5. Sumner 2. Altona 32. Riverwoods 3. East Galesburg 33. Round Lake Lee County 4. Galesburg 34. Round Lake Beach 1. Amboy 5. Henderson 35. Round Lake Heights 2. Ashton 6. Knoxville 36. Round Lake Park 3. Compton 7. Maquon 37. Third Lake 4. Dixon 8. Oneida 38. Tower Lakes 5. Franklin Grove 9. Rio 39. Vernon Hills 6. Harmon 10. St. Augustine 40. Volo 7. Nelson 11. Victoria 41. Wadsworth 8. Paw Paw 12. Wataga 42. Wauconda 9. Steward 13. Williamsfield 43. Waukegan 10. Sublette 14. Yates City 44. Winthrop Harbor 11. West Brooklyn 45. Zion Lake County Livingston County LaSalle County 1. Antioch 1. Campus 2. Bannockburn 1. Cedar Point 2. Chatsworth 3. Beach Park 2. Dana 3. Cornell 4. Deer Park 3. Earlville 4. Cullom 5. Deerfield 4. Grand Ridge 5. Dwight 6. Fox Lake 5. Kangley 6. Emington 7. Grayslake 6. La Salle 7. Fairbury 8. Green Oaks 7. Leland 8. Flanagan 9. Gurnee 8. Leonore 9. Forrest 10. Hainesville 9. Lostant 10. Long Point 11. Hawthorn Woods 10. Marseilles 11. Odell 12. Highland Park 11. Mendota 12. Pontiac 13. Highwood 12. Naplate 13. Saunemin 14. Indian Creek 13. North Utica 14. Strawn 15. Island Lake 14. Oglesby 16. Kildeer 15. Ottawa Logan County 17. Lake Barrington 16. Peru 1. Atlanta 18. Lake Bluff 17. Ransom 2. Broadwell 19. Lake Forest 18. Rutland 3. Elkhart

85 4. Emden 23. Standard City 11. Sandoval 5. Hartsburg 24. Staunton 12. Vernon 6. Latham 25. Virden 13. Walnut Hill 7. Lincoln 26. White City 8. Middletown 27. Wilsonville Marshall County 9. Mt. Pulaski 1. Henry 10. New Holland Madison County 2. Hopewell 11. San Jose 1. Alhambra 3. La Rose 2. Alton 4. Lacon Macon County 3. Bethalto 5. Sparland 1. Argenta 4. Collinsville 6. Toluca 2. Blue Mound 5. East Alton 7. Varna 3. Decatur 6. Edwardsville 8. Wenona 4. Forsyth 7. Glen Carbon 5. Harristown 8. Godfrey Mason County 6. Long Creek 9. Granite City 1. Bath 7. Macon 10. Grantfork 2. Easton 8. Maroa 11. Hamel 3. Forest City 9. Mt. Zion 12. Hartford 4. Havana 10. Niantic 13. Highland 5. Kilbourne 11. Oreana 14. Livingston 6. Manito 12. Warrensburg 15. Madison 7. Mason City 16. Marine 8. Topeka Macoupin County 17. Maryville 9. Brookport 1. Benld 18. New Douglas 10. Joppa 2. Brighton 19. Pontoon Beach 11. Metropolis 3. Bunker Hill 20. Roxana 4. Carlinville 21. South Roxana McDonough County 5. Chesterfield 22. St. Jacob 1. Bardolph 6. Dorchester 23. Troy 2. Blandinsville 7. Eagarville 24. Venice 3. Bushnell 8. East Gillespie 25. Williamson 4. Colchester 9. Gillespie 26. Wood River 5. Good Hope 10. Girard 27. Worden 6. Industry 11. Hettick 7. Macomb 12. Lake Ka-Ho Marion County 8. Prairie City 13. Medora 1. Alma 9. Sciota 14. Modesto 2. Central City 10. Tennessee 15. Mt. Clare 3. Centralia 16. Mt. Olive 4. Iuka McHenry County 17. Nilwood 5. Junction City 1. Algonquin 18. Palmyra 6. Kell 2. Bull Valley 19. Royal Lakes 7. Kinmundy 3. Cary 20. Sawyerville 8. Odin 4. Crystal Lake 21. Scottville 9. Patoka 5. Fox River Grove 22. Shipman 10. Salem 6. Greenwood

86 7. Harvard 1. Athens 20. Witt 8. Hebron 2. Greenview 9. Holiday Hills 3. Oakford Morgan County 10. Huntley 4. Petersburg 1. Chapin 11. Johnsburg 5. Tallula 2. Concord 12. Lake-In-The-Hills 3. Franklin 13. Lakemoor Mercer County 4. Jacksonville 14. Lakewood 1. Aledo 5. Lynnville 15. Marengo 2. Joy 6. Meredosia 16. Mc Cullom Lake 3. Keithsburg 7. Murrayville 17. Mc Henry 4. Matherville 8. South Jacksonville 18. Oakwood Hills 5. New Boston 9. Waverly 19. Port Barrington 6. North Henderson 10. Woodson 20. Prairie Grove 7. Seaton 21. Richmond 8. Sherrard Moultrie County 22. Ringwood 9. Viola 1. Allenville 23. Spring Grove 10. Windsor 2. Bethany 24. Trout Valley 3. Dalton City 25. Union Monroe County 4. Gays 26. Wonder Lake 1. Columbia 5. Lovington 27. Woodstock 2. Fults 6. Sullivan 3. Hecker McLean County 4. Maeystown Ogle County 1. Anchor 5. Valmeyer 1. Adeline 2. Arrowsmith 6. Waterloo 2. Byron 3. Bellflower 3. Creston 4. Bloomington Montgomery County 4. Davis Junction 5. Carlock 1. Butler 5. Forreston 6. Chenoa 2. Coalton 6. Hillcrest 7. Colfax 3. Coffeen 7. Leaf River 8. Cooksville 4. Donnellson 8. Monroe Center 9. Danvers 5. Farmersville 9. Mt. Morris 10. Downs 6. Fillmore 10. Oregon 11. Ellsworth 7. Harvel 11. Polo 12. Gridley 8. Hillsboro 12. Rochelle 13. Heyworth 9. Irving 13. Stillman Valley 14. Hudson 10. Litchfield 15. Leroy 11. Nokomis Peoria County 16. Lexington 12. Ohlman 1. Bartonville 17. Mc Lean 13. Panama 2. Bellevue 18. Normal 14. Raymond 3. Brimfield 19. Saybrook 15. Schram City 4. Chillicothe 20. Stanford 16. Taylor Springs 5. Dunlap 21. Towanda 17. Waggoner 6. Elmwood 18. Walshville 7. Glasford Menard County 19. Wenonah 8. Hanna City

87 9. Kingston Mines Pope County 2. Carbon Cliff 10. Mapleton 1. Eddyville 3. Coal Valley 11. Norwood 2. Golconda 4. Cordova 12. Peoria 5. East Moline 13. Peoria Heights Pulaski County 6. Hampton 14. Princeville 1. Karnak 7. Hillsdale 15. West Peoria 2. Mound City 8. Milan 3. Mounds 9. Moline Perry County 4. New Grand Chain 10. Oak Grove 1. Cutler 5. Olmsted 11. Port Byron 2. Du Quoin 6. Pulaski 12. Rapids City 3. Pinckneyville 7. Ullin 13. Reynolds 4. St. Johns 14. Rock Island 5. Tamaroa Putnam County 15. Silvis 6. Willisville 1. Granville Saline County 2. Hennepin Piatt County 3. Magnolia 1. Carrier Mills 1. Atwood 4. Mark 2. Eldorado 2. Bement 5. Mc Nabb 3. Galatia 3. Cerro Gordo 6. Standard 4. Harrisburg 4. Cisco 5. Muddy 5. Deland Randolph County 6. Raleigh 6. Hammond 1. Baldwin Sangamon County 7. Mansfield 2. Chester 8. Monticello 3. Coulterville 1. Auburn 4. Ellis Grove 2. Berlin Pike County 5. Evansville 3. Buffalo 1. Barry 6. Kaskaskia 4. Cantrall 2. Baylis 7. Percy 5. Chatham 3. Detroit 8. Prairie Du Rocher 6. Clear Lake 4. El Dara 9. Red Bud 7. Curran 5. Florence 10. Rockwood 8. Dawson 6. Griggsville 11. Ruma 9. Divernon 7. Hull 12. Sparta 10. Grandview 8. Kinderhook 13. Steeleville 11. Illiopolis 9. Milton 14. Tilden 12. Jerome 10. Nebo 13. Leland Grove 11. New Canton Richland County 14. Loami 12. New Salem 1. Calhoun 15. Mechanicsburg 13. Pearl 2. Claremont 16. New Berlin 14. Perry 3. Noble 17. Pawnee 15. Pittsfield 4. Olney 18. Pleasant Plains 16. Pleasant Hill 5. Parkersburg 19. Riverton 17. Time 20. Rochester 18. Valley City Rock Island County 21. Sherman 22. Southern View 1. Andalusia

88 23. Spaulding 13. Freeburg 11. Morton 24. Springfield 14. Lebanon 12. North Pekin 25. Thayer 15. Lenzburg 13. Pekin 26. Williamsville 16. Marissa 14. South Pekin 17. Mascoutah 15. Tremont Schuyler County 18. Millstadt 16. Washington 1. Browning 19. New Athens 2. Camden 20. O Fallon Union County 3. Littleton 21. Sauget 1. Alto Pass 4. Rushville 22. Shiloh 2. Anna 23. Smithton 3. Cobden Scott County 24. St. Libory 4. Dongola 1. Alsey 25. Summerfield 5. Jonesboro 2. Bluffs 26. Swansea 6. Mill Creek 3. Exeter 27. Washington Park 4. Glasgow Vermillion County 5. Manchester Stark County 1. Allerton 6. Naples 1. Bradford 2. Alvin 7. Winchester 2. Lafayette 3. Belgium 3. Toulon 4. Bismarck Shelby County 4. Wyoming 5. Catlin 1. Cowden 6. Danville 2. Findlay Stephenson County 7. Fairmount 3. Herrick 1. Cedarville 8. Fithian 4. Moweaqua 2. Dakota 9. Georgetown 5. Oconee 3. Davis 10. Henning 6. Shelbyville 4. Freeport 11. Hoopeston 7. Sigel 5. German Valley 12. Indianola 8. Stewardson 6. Lena 13. Muncie 9. Strasburg 7. Orangeville 14. Oakwood 10. Tower Hill 8. Pearl City 15. Potomac 11. Windsor 9. Ridott 16. Rankin 10. Rock City 17. Ridge Farm St. Clair County 11. Winslow 18. Rossville 1. Alorton 19. Sidell 2. Belleville Tazewell County 20. Tilton 3. Brooklyn 1. Armington 21. Westville 4. Cahokia 2. Creve Coeur 5. Caseyville 3. Deer Creek Wabash County 6. Centreville 4. Delavan 1. Allendale 7. Dupo 5. East Peoria 2. Bellmont 8. East Carondelet 6. Green Valley 3. Keensburg 9. East St. Louis 7. Hopedale 4. Mt. Carmel 10. Fairmont City 8. Mackinaw 11. Fairview Heights 9. Marquette Heights Warren County 12. Fayetteville 10. Minier 1. Alexis

89 2. Kirkwood 3. Deer Grove 10. Hurst 3. Little York 4. Erie 11. Johnston City 4. Monmouth 5. Fulton 12. Marion 5. Roseville 6. Lyndon 13. Pittsburg 7. Morrison 14. Spillertown Washington County 8. Prophetstown 15. Stonefort 1. Addieville 9. Rock Falls 2. Ashley 10. Sterling Winnebago County 3. Du Bois 11. Tampico 1. Cherry Valley 4. Hoyleton 2. Durand 5. Irvington Will County 3. Loves Park 6. Nashville 1. Beecher 4. Machesney Park 7. New Minden 2. Bolingbrook 5. New Milford 8. Oakdale 3. Braidwood 6. Pecatonica 9. Okawville 4. Channahon 7. Rockford 10. Radom 5. Crest Hill 8. Rockton 11. Richview 6. Crete 9. Roscoe 12. Venedy 7. Elwood 10. South Beloit 13. Wamac 8. Frankfort 11. Winnebago 9. Godley Wayne County 10. Homer Glen Woodford County 1. Cisne 11. Joliet 1. Bayview Gardens 2. Fairfield 12. Lockport 2. Benson 3. Golden Gate 13. Manhattan 3. Congerville 4. Jeffersonville 14. Mokena 4. El Paso 5. Johnsonville 15. Monee 5. Eureka 6. Keenes 16. New Lenox 6. Germantown Hills 7. Mt. Erie 17. Peotone 7. Goodfield 8. Sims 18. Plainfield 8. Kappa 9. Wayne City 19. Rockdale 9. Metamora 20. Romeoville 10. Minonk White County 21. Shorewood 11. Panola 1. Burnt Prairie 22. Symerton 12. Roanoke 2. Carmi 23. University Park 13. Secor 3. Crossville 24. Wilmington 14. Spring Bay 4. Enfield 15. Washburn 5. Grayville Williamson County 6. Maunie 1. Bush 7. Mill Shoals 2. Cambria 8. Norris City 3. Carterville 9. Phillipstown 4. Colp 10. Springerton 5. Crainville 6. Creal Springs Whiteside County 7. Energy 1. Albany 8. Freeman Spur 2. Coleta 9. Herrin

90 Municipalities (Sorted by Population) — Count: 1,298 43. Sailor Springs 37. La Rose Population Less than 100 Count: 48 44. Basco 38. West Brooklyn 45. Eddyville 39. Maunie

1. Valley City 46. Strawn 40. Wilmington (Patterson)

2. Kaskaskia 47. Kinsman 41. Brussels

3. Time 48. Columbus 42. Glasgow

4. Fults 43. Iola

5. Bentley Population 100-499 44. Cantrall

6. Wenonah Count: 365 45. Pontoosuc 7. Florence 1. Media 46. Broadwell 8. Rockwood 2. Foosland 47. Muncie 9. Phillipstown 3. Old Ripley 48. Allenville 10. Deer Grove 4. Jeisyville 49. Coatsburg 11. La Prairie 5. East Brooklyn 50. Wheeler 12. Gulfport 6. Hidalgo 51. Anchor 13. Burnt Prairie 7. Belknap 52. Dorchester 14. Panola 8. Walnut Hill 53. Standard City 15. Belle Prairie City 9. Marietta 54. Iroquois 16. Union Hill 10. Springerton 55. Ferris 17. Sciota 11. Fidelity 56. Sauget* 18. Simpson 12. Tennessee 57. Dana 19. Walshville 13. Scottville 58. Longview 20. Macedonia 14. Stoy 59. Maeystown 21. Exeter 15. Emington 60. Coleta 22. Mill Creek 16. Nora 61. Reddick 23. Golden Gate 17. Harmon 62. Lima 24. Muddy* 18. Lynnville 63. Elvaston 25. Topeka 19. Mound Station 64. Ridott 26. New Bedford 20. Otterville 65. Campus 27. Irwin 21. St. Augustine 66. Garrett 28. El Dara 22. Junction 67. Dover 29. Johnsonville 23. Eagarville 68. Nelson 30. Rose Hill 24. Liverpool 69. Rockbridge 31. Detroit 25. Hamburg 70. Concord 32. Hollowayville 26. Bishop Hill 71. Papineau 33. Adeline 27. Leonore 72. Redmon 34. Bingham 28. Naples* 73. Huey

35. Keenes 29. Vernon 74. Smithboro

36. Camden 30. Raritan 75. Calhoun

37. Ripley 31. Ohlman 76. West Point

38. Yale 32. Browns 77. Claremont

39. Mount Erie 33. Venedy 78. Hettick 40. Symerton 34. Browning 79. Butler 41. Russellville 35. New Salem 80. Littleton 42. Ellisville 36. Pearl 81. Oconee

91 82. Old Shawneetown 128. Harvel 174. Sibley 83. Berlin 129. La Fayette 175. Plainville 84. North Henderson 130. Rio 176. Milton 85. De Witt 131. Long Point 177. New Holland 86. Banner 132. Jewett 178. Alvin 87. Metcalf 133. Alsey 179. Thawville 88. Chesterfield 134. Kempton 180. Bellmont 89. Modesto 135. Smithfield 181. Mount Clare 90. Cooksville 136. Palmer 182. Cedar Point 91. Cleveland 137. Colp 183. East Gillespie 92. Arlington 138. Old Mill Creek* 184. Ivesdale 93. Hillview 139. Lake Ka-Ho 185. Sawyerville 94. Royal Lakes 140. Williamson 186. Indianola 95. Broughton 141. Willow Hill 187. McNabb 96. Pulaski 142. Clear Lake 188. Gladstone 97. Ellsworth 143. Fieldon 189. Bush 98. Eldred 144. Mineral 190. Mapleton 99. Caledonia 145. White City 191. Gays 100. Parkersburg 146. McCook* 192. Sammons Point 101. New Grand Chain 147. Nilwood 193. Lerna 102. Baylis 148. Owenaco 194. Oakford 103. Du Bois 149. Gorham 195. Elliott 104. Montrose 150. Forest City 196. Manchester 105. Hooppole 151. Wellington 197. Maquon 106. Shumway 152. Nason 198. Biggsville 107. Spillertown 153. Cypress 199. Kilbourne 108. Donnellson 154. Kappa 200. Compton 109. Keensburg 155. Richview 201. Allerton 110. Buncombe 156. Addieville 202. Freeman Spur 111. Norris 157. Ste. Marie 203. Dunfermline 112. New Minden 158. Troy Grove 204. Buckingham 113. Batchtown 159. Bone Gap 205. Elizabethtown 114. Standard* 160. Bardolph 206. Vergennes 115. St. Johns 161. Kangley 207. Stonefort 116. Kinderhook 162. Steward 208. Arrowsmith 117. Mill Shoals 163. Henning 209. Lisbon 118. Curran 164. Menominee 210. Coalton 119. Radom 165. Sims 211. Royal 120. Verona 166. Plattville 212. Donovan 121. New Burnside 167. Greenwood 213. Kingston Mines 122. Oakdale 168. Henderson 214. Cave-In-Rock 123. Seaton 169. Omaha 215. Ewing 124. Bryant* 170. Cisco 216. Brocton 125. Bulpitt 171. Cabery 217. Easton 126. Kell 172. Waggoner 218. Hindsboro 127. Vermilion 173. Magnolia 219. Bath

92 220. Rutland 267. Belle Rive 313. Sublette 221. Rock City 268. McClure 314. Humboldt 222. Hartsburg 269. Sigel 315. Waltonville 223. Seatonville 270. Varna 316. Ullin 224. Loraine 271. Latham 317. Melvin 225. Bureau Junction 272. Ludlow 318. Hull 226. Victoria 273. Hume 319. Camargo 227. Alma 274. Prairie City 320. Bondville 228. Olmsted 275. Secor 321. Ipava 229. Hanaford 276. Bonfield 322. Neponset 230. Middletown 277. Martinton 323. Buckner 231. Ruma 278. Ransom 324. Strasburg 232. Kampsville 279. Scales Mound 325. Cornell 233. New Douglas 280. Perry 326. Beecher City 234. Kenney 281. London Mills 327. German Valley 235. Fillmore 282. Alto Pass 328. Monroe Center 236. Campbell Hill 283. Xenia 329. Dix 237. Flat Rock 284. Sparland 330. Allendale 238. Woodland 285. Good Hope 331. Industry 239. Grantfork 286. Bonnie 332. Versailles 240. Lee 287. Thebes 333. Spring Bay 241. Nebo 288. Bay View Gardens 334. Junction City 242. Panama 289. Joy 335. Karnak 243. Winslow 290. Dowell 336. Cherry 244. Little York 291. Arenzville 337. Mount Auburn 245. Virgil 292. Elkhart 338. Fithian 246. Armington 293. Loda 339. Iuka 247. Mason 294. Belgium 340. Sorento 248. Fayetteville 295. Keyesport 341. Emden 249. East Cape Girardeau 296. Table Grove 342. Norwood 250. Beaverville 297. Hopewell 343. Bowen 251. Millbrook 298. New Haven 344. East Carondelet 252. Raleigh 299. Summerfield 345. Towanda 253. Roberts 300. Medora 346. Irving 254. Joppa 301. Saunemin 347. Tallula 255. Manlius 302. Lomax 348. Lostant 256. Carbon Hill 303. Kane 349. Naplate 257. New Canton 304. Waynesville 350. Dakota 258. Malden 305. Sadorus 351. Plymouth 259. Baldwin 306. Weldon 352. Hammond 260. Bellflower 307. Leaf River 353. Hecker 261. Orient 308. Cutler 354. Kaneville 262. Ellis Grove 309. De Land 355. Congerville 263. Broadlands 310. Benson 356. Damiansville 264. St. Peter 311. Edgewood 357. Tovey 265. Jeffersonville 312. Herrick 358. Buffalo 266. Apple River

93 359. Hoffman 37. Patoka 83. Davis 360. Fairview 38. Wilsonville 84. West City* 361. Lenzburg 39. Mettawa* 85. Creston 362. Ohio 40. Schram City 86. New Boston 363. Chapin 41. Pierron 87. Valier 364. Woodson 42. Murrayville 88. Grafton 365. Dawson 43. Andover 89. Cisne 44. Oak Grove 90. Findlay Population 500 – 999 45. Buckley 91. Alhambra Count: 213 46. Bedford Park* 92. Cordova 1. Golf* 47. Prairie du Rocher 93. Millington 2. Farina 48. Danforth 94. South Wilmington 3. Ashley 49. Enfield 95. Elsah 4. Hillsdale 50. Hopkins Park* 96. Coffeen 5. Dahlgren 51. Keithsburg 97. St. Francisville 6. Liberty 52. Stanford 98. Godley 7. Hoyleton 53. Westfield 99. Noble 8. Altona 54. Grand Tower 100. Taylor Springs 9. Sun River Terrace 55. Cowden 101. New Milford 10. Reynolds 56. Holiday Hills 102. Yates City 11. Buda 57. North City 103. Bluford 12. Dalton City 58. Sidell 104. Palmyra 13. Chadwick 59. St. Libory 105. Niantic 14. Trout Valley 60. Franklin 106. Evansville 15. Creal Springs 61. Bartelso 107. Thayer 16. Chandlerville 62. Tower Hill 108. Dalzell 17. Thompsonville 63. Crescent City 109. Oneida 18. Grand Ridge 64. Mulberry Grove 110. Matherville 19. Cullom 65. Mechanicsburg 111. Saybrook 20. Wapella 66. Shipman 112. Bluffs 21. Rankin 67. Dieterich 113. Green Valley 22. Hutsonville 68. Willisville 114. Deer Creek 23. Indian Creek 69. Sherrard 115. Clayton 24. Makanda 70. Tamaroa 116. Forest View* 25. Mark 71. San Jose 117. Woodlawn 26. Pesotum 72. Fairmount 118. La Moille 27. Mound City* 73. Ursa 119. Farmersville 28. Carlock* 74. Lyndon 120. Dongola 29. Equality 75. Blandinsville 121. Kirkwood 30. Bismarck 76. Burlington 122. Windsor 31. Pittsburg 77. Golden 123. Stewardson 32. Union 78. Ava 124. Shannon 33. St. David 79. Golconda 125. Aroma Park 34. Thomson 80. Irvington 126. Hennepin 35. Augusta 81. Vermont 127. Brooklyn 36. Williamsfield 82. Alpha 128. Cedarville

94 129. Crossville 175. Mansfield 5. Beckemeyer 130. Potomac 176. Witt 6. Wayne City 131. Bradford 177. Albany 7. Meredosia 132. Tonica 178. West Salem 8. Ramsey 133. Ashkum 179. Illiopolis 9. Lily Lake 134. Watson 180. Oakland 10. McCullom Lake 135. Brownstown 181. Sheffield 11. Greenfield 136. Elizabeth 182. Stonington 12. Chebanse 137. Kansas 183. Tilden 13. Worden 138. Loami 184. Dallas City 14. Sheldon 139. Pocahontas 185. Elkville 15. Morrisonville 140. Tampico 186. Goodfield 16. Odin 141. Greenview 187. Coulterville 17. Colfax 142. Mounds 188. Galatia 18. Edinburg 143. Avon 189. Argenta 19. Goreville 144. Orangeville 190. Ashton 20. Stillman Valley 145. Ashmore 191. Viola 21. Flanagan 146. Braceville 192. Clay City 22. Astoria 147. Essex 193. Percy 23. Rosiclare 148. Kinmundy 194. Marine 24. Bull Valley 149. Piper City 195. Shabbona 25. Lovington 150. Woodhull 196. Brookport 26. Nauvoo* 151. Hurst 197. Hardin 27. Blue Mound 152. Tiskilwa 198. Pleasant Hill 28. Louisville 153. Pleasant Plains 199. Mendon 29. Camp Point 154. East Galesburg 200. Leland 30. Assumption 155. Hamel 201. Atkinson 31. Washburn 156. Ogden 202. Timberlane 32. Central City 157. Cissna Park 203. Rapids City 33. Royalton 158. Hanover 204. Wyanet 34. South Pekin 159. Pearl City 205. Franklin Grove 35. Thomasboro 160. Alexis 206. Raymond 36. Macon 161. Ridgway 207. Tamms 37. Cobden 162. McLean 208. Milledgeville 38. Energy 163. Ringwood 209. Roseville 39. Danvers 164. Wataga 210. Mazon 40. St. Jacob 165. Stronghurst 211. Downs 41. Martinsville 166. Paw Paw 212. Wenona 42. Wamac 167. Livingston 213. Gifford 43. Malta 168. Oreana 44. Big Rock 169. Newman Population 1,000 – 4,999 45. Divernon 170. Hopedale Count: 337 46. Kingston 171. Ridge Farm 1. Payson 47. Chatsworth 172. Annawan 2. Glasford 48. Shawneetown 173. Brimfield 3. Odell 49. Windsor 174. Spaulding 4. Newark 50. Warrensburg

95 51. Albers 97. Crainville 143. Port Byron 52. Griggsville 98. Lanark 144. Jerome 53. Andalusia 99. Wyoming 145. Atlanta 54. Forrest 100. Hartford 146. Delavan 55. Third Lake 101. Dunlap 147. East Dubuque 56. Atwood 102. Warren 148. Bement 57. La Harpe 103. Forreston 149. Bunker Hill 58. Hebron 104. Okawville 150. Princeville 59. Homer 105. St. Elmo 151. Kirkland 60. Toledo 106. Durand 152. Roodhouse 61. Hanna City 107. Clifton 153. Maroa 62. St. Anne 108. Oblong 154. De Pue 63. Cuba 109. Grandview 155. Zeigler 64. Sandoval 110. Vienna 156. Gilman* 65. Sidney 111. Gardner 157. Jonesboro 66. Minier 112. St. Rose 158. Moweaqua 67. Ladd 113. Gridley 159. Chenoa 68. Norris City 114. Kincaid 160. Stockton 69. Milford 115. Philo 161. Bridgeport 70. Toulon 116. Greenup 162. Lacon 71. Valmeyer* 117. Williamsville 163. Orion 72. Cambria 118. Roxana 164. Hampton 73. Tower Lakes 119. Benld 165. Hudson 74. Waverly 120. Waterman 166. Prairie Grove 75. Barry 121. Port Barrington 167. Hodgkins* 76. Germantown 122. Mount Pulaski 168. Marissa 77. Ashland 123. Leland Grove 169. Somonauk 78. Chrisman 124. Oakwood 170. Richmond 79. Hillcrest 125. Erie 171. Merrionette Park 80. Rossville 126. Winchester 172. Sesser* 81. Grant Park 127. Manito 173. Venice 82. Oquawka 128. Virginia 174. Mackinaw 83. Maple Park 129. East Hazel Crest* 175. Alorton 84. Long Creek 130. Warsaw 176. Albion 85. Bethany 131. Herscher 177. Rockdale* 86. Onarga* 132. Limestone 178. Athens 87. Palestine 133. Bannockburn* 179. Fisher 88. Toluca 134. Teutopolis 180. Bellevue 89. Harristown 135. De Soto 181. Phoenix 90. Colchester 136. North Pekin 182. Mount Sterling 91. Capron 137. Neoga 183. New Athens 92. North Utica* 138. Carrier Mills 184. Farmer City 93. New Berlin 139. Mount Carroll 185. Steeleville 94. Cerro Gordo 140. Grayville 186. Prophetstown 95. Walnut 141. Earlville 187. South Roxana 96. Granville 142. Southern View 188. Catlin

96 189. Mount Olive 235. Christopher* 281. Riverwoods* 190. Girard 236. Ford Heights 282. Byron 191. Carbon Cliff* 237. Marquette Heights 283. Oglesby 192. Minonk 238. El Paso 284. Fairbury 193. Lexington 239. Newton 285. Hainesville 194. Oakwood Hills 240. McLeansboro 286. Smithton 195. Hinckley 241. Lena 287. Metamora 196. Aviston 242. Hamilton 288. Coal Valley 197. Roanoke 243. Knoxville 289. Wadsworth 198. Elmwood 244. Arcola 290. Rochester 199. Sheridan 245. Mount Morris 291. Lakewood 200. Cambridge 246. Savanna 292. Indian Head Park 201. Pecatonica 247. Heyworth 293. Green Oaks 202. Oakbrook Terrace* 248. Bushnell 294. Volo* 203. Nokomis 249. Winnebago 295. Madison 204. Tremont 250. North Barrington 296. Marshall 205. Mason City 251. Rushville 297. Millstadt 206. Petersburg 252. Cherry Valley 298. Wonder Lake 207. Brighton 253. Havana 299. Kildeer 208. Elwood* 254. Westville 300. Dupo 209. Polo 255. Sumner 301. Washington Park 210. Arthur 256. Nashville 302. Eldorado 211. Lewistown 257. East Dundee* 303. St. Joseph 212. Davis Junction 258. Gillespie 304. Caseyville 213. Altamont 259. Abingdon 305. Dwight 214. Seneca 260. Carlyle 306. Morrison 215. Ina 261. Momence 307. Peotone 216. Henry 262. Deer Park 308. South Chicago Heights* 217. Farmington 263. South Jacksonville 309. Rosemont* 218. Amboy 264. Galena 310. Burnham* 219. Thornton* 265. New Baden 311. Barrington Hills* 220. Carrollton 266. Sleepy Hollow 312. Freeburg 221. White Hall 267. Fulton 313. Anna 222. Wayne 268. Georgetown 314. Cortland 223. Diamond 269. Gibson City 315. Paxton 224. Villa Grove 270. Virden 316. Hometown 225. Galva 271. Riverton 317. Lawrenceville 226. Fairmont City 272. Tolono 318. West Peoria 227. Carthage 273. Johnston City* 319. Sparta* 228. Kenilworth 274. Germantown Hills 320. Sullivan 229. Cairo 275. Aledo 321. Tuscola* 230. Tilton* 276. Forsyth 322. Beecher 231. Trenton 277. Le Roy 323. Lebanon 232. Pawnee 278. Oregon 324. Pittsfield 233. Round Lake Heights 279. Red Bud 325. Breese 234. Casey 280. Dixmoor 326. Sherman*

97 327. Shelbyville 33. Du Quoin* 79. Calumet Park* 328. Fox River Grove 34. Hampshire 80. Mahomet 329. Auburn 35. Lakemoor 81. Broadview 330. South Barrington* 36. Peoria Heights 82. Island Lake 331. Palos Park 37. Posen* 83. West Frankfort* 332. Stone Park* 38. Countryside 84. Oak Brook 333. Lake Barrington 39. Hillsboro 85. Long Grove 334. Olympia Fields 40. Chillicothe 86. Hillside* 335. Pingree Grove 41. Braidwood 87. Crete 336. Flora 42. East Alton 88. Chester 337. Marseilles 43. Johnsburg 89. Paris 44. Metropolis 90. Jerseyville Population 5,000 – 9,999 45. Bartonville* 91. Willowbrook* Count: 114 46. Geneseo 92. Clarendon Hills 1. Staunton 47. North Riverside 93. Harwood Heights* 2. Fairfield 48. Winthrop Harbor 94. Itasca 3. Centreville 49. Stickney* 95. Lake Villa 4. Colona 50. Greenville 96. Riverside 5. Monee* 51. Litchfield 97. Harrisburg 6. Milan 52. Vandalia 98. Glencoe 7. Watseka* 53. Benton* 99. Manteno 8. Carmi 54. Mount Carmel 100. Olney 9. Poplar Grove 55. Clinton 101. Glenwood* 10. Genoa 56. University Park* 102. Rock Falls 11. Berkeley* 57. Mendota city 103. Sugar Grove 12. Hoopeston 58. Orland Hills 104. Harvard 13. Spring Valley 59. Lincolnshire 105. Lynwood 14. Creve Coeur 60. Manhattan 106. LaSalle 15. Eureka 61. Salem 107. Bethalto 16. Highwood* 62. Round Lake Park 108. Rochelle 17. Robbins* 63. West Dundee* 109. Flossmoor 18. Northfield* 64. Sandwich 110. Monmouth* 19. Monticello 65. Princeton 111. Steger 20. Coal City 66. Park City* 112. Winfield 21. Pinckneyville 67. Marengo 113. Highland 22. Pana 68. Silvis 114. Troy 23. Pontoon Beach 69. Rockton 24. Elburn 70. Gilberts Population 10,000 – 24,999 25. Lake Bluff 71. Inverness* Count: 129 26. Willow Springs 72. Robinson 1. Peru 27. Wilmington 73. South Beloit 2. Columbia 28. Spring Grove 74. Murphysboro* 3. Waterloo 29. Carlinville 75. Maryville 4. River Grove 30. Carterville* 76. Mascoutah* 5. Wood River 31. Beardstown 77. Hawthorn Woods 6. Barrington 32. Mount Zion 78. Savoy 7. Sauk Village

98 8. Fox Lake 54. Chicago Ridge* 100. Lake Zurich 9. Roscoe 55. Lindenhurst 101. Libertyville 10. Burr Ridge 56. Cahokia* 102. Crest Hill 11. Lyons 57. Norridge* 103. Grayslake 12. Worth 58. Midlothian* 104. East Moline 13. Taylorville 59. Sterling 105. Geneva 14. Crestwood 60. Mount Vernon* 106. Charleston 15. Plano 61. Dixon 107. Park Forest* 16. Minooka 62. Bradley 108. Villa Park 17. River Forest 63. La Grange 109. South Holland* 18. Campton Hills 64. Washington* 110. South Elgin 19. Summit 65. Prospect Heights 111. Bloomingdale* 20. Pontiac 66. Bridgeview* 112. Darien 21. Schiller Park* 67. Morton 113. Lisle 22. Chatham 68. Shorewood* 114. Roselle 23. Northlake* 69. Lemont 115. Machesney Park 24. Winnetka 70. Westchester 116. Dolton* 25. Effingham 71. Country Club Hills 117. East Peoria 26. Kewanee 72. Fairview Heights* 118. Morton Grove* 27. Palos Heights 73. North Aurora 119. Loves Park 28. Channahon* 74. Marion 120. Blue Island 29. Lincolnwood 75. Hinsdale 121. Maywood* 30. Markham* 76. Palos Hills 122. Zion 31. Centralia 77. Sycamore* 123. Rolling Meadows* 32. Herrin* 78. Godfrey 124. Homer Glen* 33. Shiloh 79. Cary 125. Edwardsville* 34. Glen Carbon 80. United City of Yorkville 126. Freeport* 35. Justice 81. Mattoon 127. Collinsville* 36. Rantoul 82. Deerfield 128. Elmwood Park* 37. Western Springs 83. Franklin Park 129. Westmont 38. Streator 84. Ottawa 39. Warrenville* 85. Frankfort Population 25,000 – 49,999 40. Riverdale* 86. Bensenville Count: 63 41. Swansea 87. Bourbonnais 1. Lockport* 42. La Grange Park 88. Round Lake 2. Woodstock* 43. Richton Park 89. Macomb 3. New Lenox* 44. Wauconda 90. Brookfield 4. Huntley* 45. Wood Dale 91. Bellwood* 5. Belvidere* 46. Beach Park 92. Matteson 6. Harvey* 47. Morris 93. Jacksonville* 7. Melrose Park* 48. Lincoln 94. Montgomery 8. Vernon Hills* 49. Hickory Hills 95. Lake Forest 9. Carbondale* 50. Hazel Crest* 96. Alsip* 10. Batavia* 51. Forest Park 97. Mokena 11. McHenry* 52. Canton 98. Homewood 12. East St. Louis* 53. Antioch 99. Evergreen Park* 13. Kankakee*

99 14. Alton* 60. DeKalb* 15. Wilmette* 61. Elmhurst* 16. West Chicago* 62. Glenview* 17. Glen Ellyn* 63. Downers Grove* 18. Round Lake Beach* 19. Oak Forest* Population 50,000 – 99,999 20. Lansing* Count: 21 21. Lake in the Hills* 1. Oak Park* 22. O’Fallon* 2. Hoffman Estates* 23. Granite City* 3. Wheaton* 24. Burbank* 4. Normal* 25. Highland Park* 5. Mount Prospect* 26. Niles* 6. Berwyn* 27. North Chicago* 7. Oak Lawn* 28. Algonquin* 8. Tinley Park* 29. Chicago Heights* 9. Orland Park* 30. Gurnee* 10. Des Plaines* 31. Mundelein* 11. Skokie* 32. Galesburg* 12. Palatine* 33. Danville* 13. Decatur* 34. Oswego* 14. Bolingbrook* 35. Woodridge* 15. Schaumburg* 36. Elk Grove* 16. Evanston* 37. Saint Charles* 17. Arlington Heights* 38. Northbrook* 18. Bloomington* 39. Pekin* 19. Cicero* 40. Glendale Heights* 20. Champaign* 41. Calumet City* 21. Waukegan* 42. Addison* 43. Park Ridge* Population 100,000 and 44. Wheeling* Greater 45. Carpentersville* Count: 8 46. Hanover Park* 1. Elgin* 47. Rock Island* 2. Peoria* 48. Romeoville* 3. Springfield* 49. Streamwood* 4. Naperville* 50. Carol Stream* 5. Joliet* 51. Crystal Lake* 6. Rockford 52. Quincy* 7. Aurora* 53. Bartlett* 8. Chicago* 54. Buffalo Grove* 55. Urbana* 56. Plainfield* 57. Belleville* 58. Moline* 59. Lombard

100 Home Rule Municipalities — Count: 217 1. Addison 45. Countryside 89. Hillside 2. Algonquin 46. Crainville 90. Hodgkins 3. Alsip 47. Crystal Lake 91. Hoffman Estates 4. Alton 48. Danville 92. Homer Glen 5. Arlington Heights 49. Darien 93. Hopkins Park 6. Aurora 50. Decatur 94. Huntley 7. Bannockburn 51. Deerfield 95. Inverness 8. Barrington Hills 52. DeKalb 96. Jacksonville 9. Bartlett 53. DePue 97. Johnston City 10. Bartonville 54. Des Plaines 98. Joliet 11. Batavia 55. Dolton 99. Kankakee 12. Bedford Park 56. Downers Grove 100. Lake Barrington 13. Belleville 57. DuQuoin 101. Lake Bluff 14. Bellwood 58. East Dundee 102. Lake Forest 15. Belvidere 59. East Hazel Crest 103. Lake in the Hills 16. Benton 60. East St. Louis 104. Lansing 17. Berkeley 61. Edwardsville 105. LaSalle 18. Berwyn 62. Elgin 106. Lincolnshire 19. Bloomingdale 63. Elk Grove Village 107. Lincolnwood 20. Bloomington 64. Elmhurst 108. Lockport 21. Bolingbrook 65. Elmwood Park 109. Manhattan 22. Bridgeview 66. Elwood 110. Marion 23. Bryant 67. Evanston 111. Markham 24. Buffalo Grove 68. Evergreen Park 112. Mascoutah 25. Burbank 69. Fairview Heights 113. Maywood 26. Burnham 70. Flora 114. McCook 27. Cahokia 71. Forest View 115. McHenry 28. Calumet City 72. Freeport 116. Melrose Park 29. Calumet Park 73. Galesburg 117. Mettawa 30. Carbon Cliff 74. Gilman 118. Midlothian 31. Carbondale 75. Glen Ellyn 119. Moline 32. Carlock 76. Glendale Heights 120. Monee 33. Carol Stream 77. Glenview 121. Monmouth 34. Carpentersville 78. Glenwood 122. Morton Grove 35. Carterville 79. Golf 123. Mound City 36. Champaign 80. Granite City 124. Mount Prospect 37. Channahon 81. Gurnee 125. Mount Vernon 38. Chicago 82. Hanover Park 126. Muddy 39. Chicago Heights 83. Harvey 127. Mundelein 40. Chicago Ridge 84. Harwood Heights 128. Murphysboro 41. Christopher 85. Hazel Crest 129. Naperville 42. Cicero 86. Herrin 130. Naples 43. Collinsville 87. Highland Park 131. Nauvoo 44. Country Club Hills 88. Highwood 132. New Lenox

101 133. Niles 162. Quincy 191. Summit 134. Normal 163. Rantoul 192. Sycamore 135. Norridge 164. River Grove 193. Thornton 136. North Chicago 165. Riverdale 194. Tilton 137. North Utica 166. Riverwoods 195. Tinley Park 138. Northbrook 167. Robbins 196. Tuscola 139. Northfield 168. Rock Island 197. University Park 140. Northlake 169. Rockdale 198. Urbana 141. O'Fallon 170. Rolling Meadows 199. Valmeyer 142. Oak Forest 171. Romeoville 200. Vernon Hills 143. Oak Lawn 172. Rosemont 201. Volo 144. Oak Park 173. Round Lake Beach 202. Warrenville 145. Oakbrook Terrace 174. Saint Charles 203. Washington 146. Old Mill Creek 175. Sauget 204. Watseka 147. Onarga 176. Schaumburg 205. Waukegan 148. Orland Park 177. Schiller Park 206. West Chicago 149. Oswego 178. Sesser 207. West City 150. Palatine 179. Sherman 208. West Dundee 151. Park City 180. Shorewood 209. West Frankfort 152. Park Forest 181. Skokie 210. Wheaton 153. Park Ridge 182. South Barrington 211. Wheeling 154. Pekin 183. South Chicago Heights 212. Williamsville 155. Peoria 184. South Holland 213. Willowbrook 156. Peoria Heights 185. Sparta 214. Wilmette 157. Peru 186. Springfield 215. Winnetka 158. Phoenix 187. Standard 216. Woodridge 159. Plainfield 188. Stickney 217. Woodstock 160. Posen 189. Stone Park 161. Prairie Grove 190. Streamwood

102 Special Districts (sorted by type and county) — Count: 6,097 Airport Authorities: 28 1. Salem Cemetery Districts: 74 Marshall County Alexander County 1. Marshall County Carroll County 1. Alexander 1. Mt. Carroll Rural McDonough County 2. Shannon Bond County 1. Macomb 1. Greenville Champaign County McLean County 1. Rantoul-Ludlow Carroll County 1. Bloomington-Normal 1. Tri-Township Coles County Montgomery County 1. East Oakland Clay County 1. Litchfield 1. Flora DeKalb County Morgan County 1. Franklin Township Coles County 1. Jacksonville 1. Coles County Douglas County Peoria County 1. Bourbon Crawford County 1. Metropolitan Peoria 1. Crawford County Edwards County Randolph County 1. Restland DuPage County 1. Sparta 1. DuPage Fayette County Richland County 1. Avena Township Henry County 1. Onley-Noble 1. Kewanee Ford County Rock Island County 1. Drummer Township Jackson County 1. Metropolitan 2. Lyman Township 1. Southern Illinois 3. Patton Township Saline County Jefferson County 1. Harrisburg-Raleigh Fulton County 1. Mt. Vernon 1. Astoria Sangamon County 2. Farmers Kane County 1. Springfield 3. Isabel 1. Northwest Kane 4. Joshua Vermilion County 5. Lee Kankakee County 1. Vermilion Regional 6. Lewistown Township 1. Kankakee River Valley 7. Liverpool Area Williamson County 8. Orion 9. Pleasant Township 1. Williamson County Madison County 10. Putman 1. St. Louis Regional Winnebago County 11. Union 12. Woodland 1. Greater Rockford Marion County 13. Young Hickory

103 Gallatin County 1. Colchester Township Community College 1. Gold Hill Districts: 39 McHenry County Iroquois County 1. Nunda Township Adams County 1. Gilman 2. Richmond Township 1. John Wood Community 2. Sugar Creek College, District 539 McLean County Kankakee County 1. Arrowsmith Champaign County 1. Guiding Star 2. Bellflower 1. Parkland College, 2. St. Anne 3. Chenoa District 505 4. Dawson Knox County 5. Downs Coles County 1. Haw Creek & Maquon 6. Hinthorn 1. Lake Land College, 7. Lantz District 517 Lawrence County 8. White Oak Township 1. Bond Cook County Menard County 2. Bridgeport 1. City Colleges of 3. Christy 1. Menard County Chicago, District 508 4. Denison 2. Tallula 2. Moraine Valley 5. Lukin Community College, 6. Petty Monroe County District 524 7. Russell 1. Waterloo City 3. Morton College, District 527 Lee County Peoria County 4. Oakton Community 1. Lee Center 1. Trivoli Township College, District 535 5. Prairie State College, Logan County Shelby County District 515 1. Lake Bank Two Mile 1. Okaw-Todds Point 6. South Suburban Grove College, District 510 2. Logan County Stephenson County 7. Triton College, District 1. New Dakota 504 Macon County 2. Oneco 8. William Rainey Harper College, District 512 1. Blue Mound 3. Waddams 4. Winslow 2. Oakley DeKalb County 3. Pleasant View 4. South Wheatland Tazewell County 1. Kishwaukee College, 5. Whitmore 1. Mackinaw District 523

Marion County Vermilion County DuPage County 1. Odin 1. Catlin 1. College of DuPage, 2. Georgetown District 502 Mason County 3. Pilot Fulton County 1. Havana Township 4. Ross/So Ross 2. Mason City 1. Spoon River College, Washington County District 534 McDonough County 1. Richview

104 Jefferson County 1. Kaskaskia College, 1. Danville Area 1. Rend Lake College, District 501 Community College, District 521 District 507 McHenry County Kane County 1. McHenry County Will County 1. Elgin Community College, District 501 1. Joliet Junior College, College, District 509 District 525 2. Waubonsee Community McLean County College, District 516 1. Heartland Community Williamson County College, District 540 1. John A. Logan College, Kankakee County District 530 1. Kankakee Community Pulaski County College, District 520 1. Shawnee Community Winnebago County College, District 531 1. Rock Valley College, Knox County District 511 1. Carl Sanburg College, Richland County District 518 1. Illinois Eastern Woodford County Community Colleges, 1. Illinois Central College, Lake County District 529113 District 514 1. College of Lake County, Rock Island County District 532 Conservation Districts: 5 1. Black Hawk College, LaSalle County District 503 Boone County 1. Illinois Valley 1. Boone County Community College, Saline County District 513 1. Southeastern Illinois Macon County College, District 533 1. Macon County Lee County 1. Sauk Valley Comm. Sangamon County McHenry County College, District 506 1. Lincoln Land Comm. 1. McHenry County College, District 526 Macon County Putnam County St. Clair County 1. Richland Community 1. Putnam County College, District 537 1. Southwestern Illinois College, District 522 Vermilion County Madison County 1. Vermilion County 1. Lewis & Clark Stephenson County Community College, 1. Highland Community Drainage Districts: 970 District 536 College, District 519 Adams County Marion County Vermilion County 1. Indian Grave

113 Includes Lincoln Trail, Olney Central, Wabash Valley and Frontier Community Colleges.

105 2. South Quincy 8. New Pankey Pond 35. Philo-Crittenden #1 Special 36. Phinney Branch Mutual Alexander County 9. Old River 37. Prairie Creek 1. Cairo 10. South Beardstown 38. Raup 2. Clear Creek 11. South Sangamon 39. Raymond-Murdock #1 3. East Cape Girardeau & 12. Valley 40. Saline Branch Clear Creek 41. Salt Fork 4. Len Small Champaign County 42. Sangamon-Drummer 5. North Alexander 1. Beaver Lake 43. Scott #1 2. Big Slough Special 44. Scott #2 Brown County 3. Blackford Slough 45. Sidney #1 1. Little Creek 4. Camp Creek Special 46. Sidney #2 2. McGee Creek 5. Condit #1 47. Silver Creek 6. Conkey Branch Main 48. Somer Township #1 Bureau County Subs #1,2,3,4 49. Somer-Stanton #2 1. Devil's Slough 7. Conrad-Fisher 50. South Fork Sub # 1,4,5 2. Fairfield #1 8. Crittenden #1 51. South Homer #1 Sub 3. Fairfield #3 9. Dillsburg #1,2,3,4,5 4. Fairfield #3 Sub #1 10. Dry Fork Mutual 52. South Homer-Sidell #1 5. Fairfield Mutual 11. East Lake Fork Special 53. South Homer-Union #2 6. Fairfield Township #2 12. Embarras River Mutual 54. South Homer-Sidney #3 7. Gold Township #1 13. Embarras River Special 55. Spoon River 8. Green River Special 14. Flatville Special 56. St. Joseph #3 9. Greenville #1 15. Fountain Head 57. St. Joseph No.6 10. Hickory Creek 16. Harwood-Kerr 58. St. Joseph#4 11. Manlius #1 17. Hillsbury Slough 59. St. Joseph-Ogden #2 12. Manlius #4 Special 60. St. Joseph-Ogden #7 13. Manlius #5 18. Kankakee 61. St. Joseph-Thomas 14. Manlius #6 19. Kaskaskia Paine #3 15. Mineral Marsh 20. Kerr-Compromise 62. Stanton #1 16. Pond Creek Union 21. Little Vermilion 63. Stanton Special Special 22. Long Branch Mutual 64. Stanton-Ogden 17. Union Special 23. Long Point Slough Townships Special 65. Triple Fork Carroll County 24. Lotus Special 66. Two Mile Slough 1. Savanna-York 25. Lower Big Slough 67. Union DD #1 of Philo- Special Urbana Cass County 26. Ludlow Special 68. Union DD #3 Towns of South 1. Clear Creek Special 27. Nelson-Moore-Fairfield 69. Upper Embarrass River 2. Clear Lake 28. Newcomb Basin 3. Hager Slough 29. Ogden Township #10 70. Upper Salt Fork 4. Job's Creek 30. Ogden-Oakwood #1 71. West Branch 5. Lost Creek 31. Okaw 72. Wildcat Special 6. Meredosia Lake 32. Owl Creek 73. Willow Branch 7. Mud Creek 33. Pesotum Consolidated 34. Pesotum Slough 74. Wrisk

106 Christian County 43. Ricks-Rountree #3 19. Mattoon-Lafayette #1 1. Assumption #1 44. Rosamond #2 20. Mattoon-Lafayette #2 2. Assumption #2 45. South Fork #1 21. Mattoon-Whitley #1 3. Assumption #2 & Rural 46. South Fork #2 22. North Okaw #3 4. Assumption #3 47. South Fork #3 23. North Okaw #4-12 5. Assumption #4 48. Stonington #1 24. North Okaw #8 6. Assumption #5 49. Stonington #2 25. North Okaw-Humboldt 7. Assumption #6 50. Stonington #3 #2 8. Assumption #7 51. Stonington #5 26. Paradise #1 9. Assumption-Flat Branch 52. Stonington #6 27. Riley Creek #4 53. Stonington-Buckhart #1 28. Seven Hickory #1-A 10. Assumption-May #1 54. Stonington-Pleasant 29. Seven Hickory #1-B 11. Assumption-Pana #3 View #1 30. Seven Hickory #2 12. Assumption-Prairieton 55. Taylorville #1 31. Seven Hickory #4 #1 56. Taylorville #3 32. Seven Hickory #6 13. Blackland Mutual 57. Union #3 33. Seven Hickory- 14. Buckhart #1 Humboldt #2 15. Buckhart-Mt. Auburn #2 Clinton County 34. Seven Hickory- 16. Clear Creek Special 1. Germantown Humboldt #3 17. Glover's Special 2. Hanover 35. Seven Hickory-Morgan 18. King #1 3. Heimann #1 19. King #2 4. Santa Fe Levee 36. Seven Hickory-Morgan 20. King-Bear Creek #1 #2 21. King-Bois D'arc #1 Coles County 37. Seven Hickory-Morgan 22. King-Harvel #2 1. Brewster Rice #3 23. King-Harvel #3 2. Charleston Seven 38. Shellhammer 24. King-Ricks #1 Hickory Township 25. May #1 Union #1 Cook County 26. May-Locust #1 3. Coles-Clark 1. Calumet Union #1 27. May-Locust #2 4. Coles-Moultrie 2. Lincoln-Lansing 28. May-Locust #3 5. Crabapple Creek Union 29. May-Taylorville #1 #1 Crawford County 30. Meridian Special 6. Humboldt #3 1. Frog Pond 31. Mosquito Union #1 7. Humboldt #4 2. Greenbriar 32. Mosquito #2 8. Humboldt #5 33. Mosquito-Stonington #1 9. Humboldt #12 Cumberland County 34. Mosquito-Stonington #2 10. Humboldt North Okaw 1. Cottonwood #1 35. Mt. Auburn #1 #1 2. Neoga #1 36. Northfork Outlet 11. Humboldt-Lafayette #10 3. Neoga #3 37. Pana-Assumption #1 12. Kansas-Ashmore Union 38. Pana-Rural Union #1 13. Kickapoo DeKalb County 39. Prairieton -Pleasant 14. Lafayette 1. Afton-DeKalb View#1 15. Little Wabash 2. Afton-Milan-DeKalb 40. Ricks #1 16. Loxa 3. Clinton-Shabbona 41. Ricks-Rountree #1 17. Majors 4. Cortland-Pierce #1 42. Ricks-Rountree #2 18. Mattoon #2 5. Malta-Dekalb

107 6. Malta-Milan-Afton- 16. Bowdre-Seven 1. Brocton-East & West Dekalb Hickory #6 Ditch 7. Mayfield-Dekalb 17. Brushy Fork 2. Brouillets Creek #1 8. Normal 18. Camargo #3 3. Buck #7 9. Northville-Sandwich- 19. Camargo-Bowdre #3 4. Buck #9 Little Rock 20. Camargo-Bowdre #4 5. Buck-Embarrass Towns 10. Shabbona-Milan 21. Camargo-Tuscola #2 Union #8 11. Squaw Grove 22. Camargo-Tuscola #6 6. Burnham Special 12. Victor Clinton 23. Douglas #17 Garrett & 7. Consolidated #1 13. Victor Township Bourbon 8. Edgar #1 24. Garrett #2 Sub #1 9. Embarrass #7 DeWitt County 25. Garrett # 2 Sub #3 10. Embarrass #9 1. Barnett Special 26. Garrett #2 Sub #4 11. Embarrass-Kansas #1 2. Creek Union #1 27. Garrett #2 Sub #5 12. Hughes Mutual 3. Dewitt Special Main 28. Garrett #2 Sub #9 13. John Mitchell 4. Friends Creek 29. Garrett Township #2 14. Kansas #2 5. Goose Creek (Harp- 30. Garrett-Bourbon #1 15. Kansas-Ashmore #1 Clintonia Townships) 31. Hayes Branch 16. Paris-Buck #2 6. Harmony 32. Huff 17. Paris-Edgar #1 7. Maroa Mutual 33. Kemp #1- Bowdre 18. Prairie #1 8. Nixon Special Township 19. Prairie #4 9. Prairie Center 34. McDonald 20. Prairie #6 10. Rutledge-Empire 35. Miller 21. Ross #1 11. Ten Mile Creek Outlet 36. Moultrie Coles Douglas 22. Shiloh #2 12. Texas Creek Union 37. Murdock-Camargo #2 23. Shiloh #3 13. Wapella Union 38. Murdock-Camargo #4 24. Shiloh #6 14. Wilson Township 39. Murdock-Newman #3 25. Shiloh #7 40. Newman #2 26. Shiloh #12 Douglas County 41. Newman #3 27. Shiloh Special 1. Arcola #1 42. Newman #4 28. Shiloh-Edgar #1 2. Arcola #2 43. Newman-Huff #5 29. Shiloh-Young America 3. Arcola #4 44. Newman-Murdock #1 #2 4. Arcola #10 45. Newman-Murdock#10 30. Symmes Special 5. Arcola #11 46. Sargent #3 31. Vermilion-Edgar 6. Arcola-Bourbon #13 47. Sargent-Newman Union 32. Young America #1 7. Arcola-Bourbon #15 Mutual #1 33. Young America #1 Sub 8. Arcola-Bowdre #3 48. Sargent-Union #2 #10 9. Arcola-Humboldt #8 49. Scattering Fork 34. Young America #1 Sub 10. Arcola-Tuscola #3 50. Shiloh-Sargent #1 #11 11. Craig Arcola-Tuscola 51. Southwest Douglas 35. Young America #1 Sub #13 52. Tuscola #4 #5 12. Bourbon #3 53. Tuscola #5 36. Young America #1 Sub 13. Bourbon #5 54. Tuscola #17 #12 14. Bourbon-Arcola #1 55. Tuscola Township #20 37. Young America #2 15. Bowdre #7 56. Union #13 38. Young America- Newman #5 Edgar County

108 Edwards County 9. West Matanzas 7. Central Special Sub #1 1. Butter Creek 8. Green River Special 2. Edwards County #1 Gallatin County 9. Green River Special #1 1. Cypress Creek 10. Harrison #2 South of Effingham County 2. Pond Settlement Green River 1. Lucas Township 3. Ridgeway #1 Sub #1 & 11. Harrison #3 North of 2. South Island #2 Green River 3. South Island Creek 4. Ridgeway-Asbury 12. Lower Green River 4. St. Francis Union #2 13. Mud Creek 5. Rocky Branch 14. North Edwards River- Fayette County 6. Union West Mud Creek 1. Avena 15. North Edwards Special 2. Bear Grove Greene County 16. Penny Slough 3. Big Creek 1. Bluffdale 17. Penny Slough #1 4. Diveley 2. Eldred 18. Penny Slough #2 5. Meridian Line 3. Hartwell 19. Penny Slough #3 6. Vandalia 4. Hillview 20. Shabbona Special 7. West Loudon 5. Keach 21. Union 6. Spankey 22. Whiteside Central Ford County Special 23. Whiteside Henry Union 1. Big Four Grundy County Special 2. Brenton-Pella Union 1. Claypool 24. Yorktown Sub of Green 3. Little Lyman 2. Dingman River 4. Lyman Township #1 3. Maine 25. Yorktown Township #1 5. Lyman-Wall Townships 4. Southard #1 Iroquois County 6. Mona-Pella-Sullivan Hamilton County Townships #1 1. Haw Creek 1. Artesia #3 7. Pella Township #1 2. North Fork 2. Artesia #4 8. Pella Township #2 3. Rector Special 3. Artesia-Ash Grove #3 9. Sibley 4. Artesia-Onarga Union 10. Sugar Creek Hancock County #2 11. Vermilion River Outlet 1. Hunt-Lima 5. Artesia-Ridgeland #1 12. Vermilion Special 6. Artesia-Ridgeland #3 13. Wall Township Henderson County 7. Ash Grove #1 Sub #1

14. Walton 1. Henderson #1 8. Ash Grove #1 Sub #2

2. Henderson #2 9. Ash Grove #1 Sub #3 Fulton County 10. Ash Grove #1 Sub #4 11. Ash Grove Main #1 1. Banner Special Henry County 12. Ash Grove Mutual #1 2. East Liverpool 1. Aquaduct Special 13. Ashkum #1 3. Kerton Valley 2. Atkinson-Alba #1 14. Ashkum-Danforth #1 4. Lacey 3. Bentley Sub #4 of Green 15. Beaver #1 5. Langellier River 16. Beaver #2 6. Liverpool 4. Big Slough Special 17. Beaver #2 Sub #1 7. Seahorn 5. Blue Joint 18. Beaver #3 8. Thompson 6. Central Special

109 19. Belmont #1 48. Danforth-Ashkum #2 87. Pigeon Grove-Fountain 20. Belmont #2 Sub #8 Creek #1 21. Bergan-Goodman- 49. Danforth-Ashkum #2 88. Pond Lily #1 Taylor Sub #9 89. Possum Trot #1 22. Big Beaver 50. Danforth-Douglas #1 90. Ridgeland #2 23. Blackson #1 51. Eastburn #1 91. Shavetail-Ash Grove- 24. Chebanse #1 52. Eastburn #2 Crescent-Onarga #1 25. Concord #1 53. Eastburn #3 92. Sheldon #1 26. Coon Creek 54. Fountain Creek #1 93. Spring Creek 27. Crescent #1 55. Fountain Creek #2 94. Stockland-Prairie Green 28. Crescent-Iroquois #2 56. Fountain Creek-Lovejoy #1 29. Crescent-Onarga-Ash 57. Iroquois #1 95. Whiskey Creek Grove Mutual 58. Iroquois #2 30. Danforth #2 59. Iroquois-Crescent #1 Jackson County 31. Danforth #3 60. La Hogue #1 1. Degognia-Fountain 32. Danforth #5 61. Martinton #2 Main Bluff 33. Danforth #6 62. Martinton #2 Sub #2 2. Grand Tower 34. Danforth-Ashkum #2 63. Martinton #3 Main 64. Martinton #4 Jasper County 35. Danforth-Ashkum #2 65. Martinton-Iroquois #1 1. Captain Pond Sub #1 66. Middleport #1 Main 2. Island Grove 36. Danforth-Ashkum #2 67. Middleport #1 Mutual 3. Marsh Sub #10 Sub #1 4. Mint Creek 37. Danforth-Ashkum #2 68. Middleport #1 Sub #1 5. North Fork Sub #11 69. Middleport #1 Sub #2 6. St. Marie 38. Danforth-Ashkum #2 70. Milford-Lovejoy Sub #12 71. Milks Grove Jersey County 39. Danforth-Ashkum #2 72. Mud Creek 1. Macoupin Creek Sub #13 73. North Sheldon-South 2. Nutwood 40. Danforth-Ashkum #2 Concord Sub #14 74. Onarga #2 Johnson County 41. Danforth-Ashkum #2 75. Onarga #3 1. Vienna Sub #15 76. Onarga #4 42. Danforth-Ashkum #2 77. Onarga #5 Kane County 78. Onarga #6 Sub #2 1. Kaneville-Blackberry 79. Onarga-Douglas- 43. Danforth-Ashkum #2 Township #1 Danforth #1 Main Sub #3 2. Rob Roy #2 80. Onarga-Douglas- 44. Danforth-Ashkum #2 3. Sugar Grove #1 Sub #4 Danforth #1 Sub #1 45. Danforth-Ashkum #2 81. Onarga-Douglas- Kankakee County Sub #5 Danforth #1 Sub #2 1. B. M. Lewis 46. Danforth-Ashkum #2 82. Onarga-Ridgeland #1 2. Baker Creek Sub #6 83. Onarga-Ridgeland #2 3. Canavan 47. Danforth-Ashkum #2 84. Papineau #3 4. Claussen Park Sub #7 85. Papineau-Martinton #1 5. Exline #2 86. Pigeon Creek 6. Exline Creek

110 7. Gar Creek 5. Brookfield Vienna 7. Harmon-Marion #1 8. Grinnell Special 6. Dew Mutual 8. Harmon-Montmorency #1 9. Joe Benes 7. Eden #3 9. Inlet Swamp 10. Little Beaver 8. Freedom #1 10. Maple Grove 11. Manteno #3 9. Freedom-Earl #1 11. Un 1 Hmltn-E Grv 12. Manteno #9 10. Freedom-Wallace #1 13. Manteno #10 11. Freedom-Wallace #2 Livingston County 14. Manteno-Bourbonnais Main 1. Avoca #6 12. Freedom-Wallace Sub 2. Belle Prairie 15. Manteno-Sumner #1 #2 3. Champlin 16. McGilliuray Special 13. Freedom-Wallace- 4. Eastern Indian Creek 17. Minnie Creek Dayton #1 5. Eppards Point #2 18. Momence-Ganeer #2 14. Manlius-Miller 1 6. Farmers Cooperative 19. Momence-Pembroke #1 15. Meriden #1 7. Northeast Sullivan 20. Momence-Yellowhead 16. Ophir #1 8. Northeast Sullivan- 21. North Wichert 17. Ophir-Meriden #10 Mona 22. Raymond 18. Serena-Freedom #1 9. Owego Township 23. Rockville 19. Utica Waltham and 10. Sullivan #1 24. Snake Creek Wallace 11. Sullivan #2 25. Spring Creek 20. Victor/Adams 12. Turtle Creek 26. Union #2 21. Wallace #2 27. Washington- 22. Wallace #7 Logan County Yellowhead #1 23. Wallace-Dayton #1 1. East Lincoln Township 24. Wallace-Waltham #1 #1 Kendall County 2. Illini Special 1. Big Slough Lawrence County 3. Lake Fork 2. Raymond 1. Allison Mutual 4. Lower Salt Creek 2. Ambraw River 5. North Branch Lake Fork Lake County 3. Big Slough Special Sub-District #4) 1. Avon-Fremont 4. Birds 6. North Branch Lake Fork 2. Beach Park 5. Eagle Branch Main Special (Sub-District #3) 3. East Skokie 6. Eagle Branch Sub 7. North Branch Lake Fork 4. Grubb School 7. England Pond Special (Main) 5. Slocum Lake 8. Lawrence County 8. North Branch Lake Fork 6. Squaw Creek Consolidated Special (Sub-District #2) 7. Union (West Fork) #1 9. Russell-Allison- 9. North Branch Lake Fork 8. West Deerfield- Ambraw Levee Special Sub- District #5 Northfield #1 10. Wolfe Prairie 10. Oran & East Lincoln #1 9. West Skokie (Middle 11. Prairie Creek Sub #1 Fork) Lee County 12. Prairie Creek 1 1. Brush Grove 13. Prairie Creek 2 LaSalle County 2. Hamilton E Grove #1 1. Adams #1 3. Hahnaman-Hamilton #1 Macon County 2. Adams-Earl #1 4. Hamilton-Hahnaman #2 1. Austin #1 3. Adams-Victor #86 5. Harmon #1 2. Cerro Gordo-Long 4. Allen Township #1 6. Harmon #2 Creek #5

111 3. Friendscreek #1 Marshall County 17. South Empire 4. Friendscreek #3 1. Centerville 18. Turkey Creek 5. Friendscreek-Maroa #2 19. White Star 6. Friendscreek-Maroa #8 Mason County 20. Yates 7. Friendscreek-Maroa #9 1. Bulls Eye 8. Friendscreek-Maroa #10 2. Central Special Menard County 9. Friendscreek-Whitmore 3. Fairview Special 1. Grove Creek #2 4. Farmer's 2. North Sangamon- 10. Friendscreek-Willow 5. Farmer's Sub A Lattimore Creek Mutual Branch #5 6. Garden Special 3. Oakford 11. Illini Special 7. Havana #2 4. Salt Creek 12. Long Creek-Oakley #1 8. Herget 13. Long Creek-Oakley #2 9. Hurd Lake Mercer County 14. Maroa #2 10. Long Branch 1. Bay Island #1 15. Maroa #4 11. Mason City #1 16. Macon DeWitt Mutual 12. Mason-Menard Monroe County #1 13. Mason-Tazewell 1. Columbia #3 17. Mt. Zion - Dora 14. Saidora 2. Fish Lake #8 Township #1 15. Sangamon River 3. Fort Chartres & Ivy 18. Niantic Landing #5 19. Niantic Sub#1 Massac County 4. Harrisonville 20. Oakley Township #1 1. Cache River 5. Stringtown #4 21. Prairieton-Pleasant View #2 McHenry County Montgomery County 22. Sanner Chapel 1. Greenwood 1. Blue Grass Creek 23. S. Macon Milam Union 2. Hebron 2. Bois D'arc #1 24. South Macon-South 3. Bois D'arc #3 (south) Wheatland #1 McLean County 4. Bois D'arc #4 25. Stevens Creek 5. Bois D'arc #34 26. Whitmore #1 1. Adrian 6. Bois D'arc-Girard #1 27. Whitmore #2 2. Brokaw-Brining-Bailey- Linton 7. Bois D'arc-Girard #2 28. Whitmore #4 3. Chenoa 8. Bois D'arc-King #2 29. Whitmore #5 4. Easterbrook 9. Bois D'arc-King #3 10. Bug River Macoupin County 5. Golden Rule 6. Gridley 11. Glover Special 1. Girard & Virden #1 7. Kumler 12. Harvel #2 2. South Otter #1 8. Lawndale-Cropsey 13. Harvel Pitman #1 14. Harvel #2 County #19 Madison County 9. Mackinaw 10. Martin Township 15. Horse Creek #1 1. Cahokia Creek 11. Mutual Benefit of 16. Irish Flats 2. Canteen Creek McLean County 17. Irish Flats Sub #1 3. Chouteau Isle 12. Normal-Towanda #5302 18. Irish Flats Sub #2 4. Chouteau-Nameoki- 13. Patton 19. King-Harvel #1 Venice Long Lake Sub 14. Prairie Creek 20. King-Harvel #3 5. County Ditch 15. Sabina 21. King & Bois D'Arc #1 6. Wood River 16. Sangamon 22. Lone Elm #17

112 23. Nokomis #1 14. Lowe #5 19. Union #1 24. Pitman-Zanesville #1 15. Lowe #7 20. Union #2 25. Pitman - Zanesville #2 16. Lowe Special 21. Union #3 26. Pitman #5 17. Marrowbone-Milam #1 22. Union #5 27. Pitman Main 18. Moultrie-Coles-Douglas 23. Union #6 28. Pitman Sub #1 19. Mt. Zion Dora #1 24. Union #7 29. Pitman Sub #2 20. Sullivan #2 25. Union Mutual #4 30. Pitman Sub #3 21. Sullivan Township #6 26. Unity #3 31. Pitman Sub #4 Sub #2 27. Unity #7 32. Pitman-Zanesville Sub #1 22. Sullivan-Jonathan 28. Unity #9 33. Raymond - Harvel #1 Creek-Lowe-Lovingtn 29. Wildcat Creek 34. Raymond #1 #1 30. Willow Branch #1 35. Ricks & Rountree #1 23. West Okaw River Outlet 31. Willow Branch #3 36. Ricks & Rountree #2 24. Whitley #1 32. Willow Branch #4 37. Ricks & Rountree #3 33. Willow Branch #10 38. Ricks & Rountree #4 Ogle County 34. Willow Branch #12 39. Shoal Creek 1. Kishwaukee 35. Willow Branch-Friends 40. Shop Creek 2. Kyte River #2 Creek Union #1 41. Zanesville #3 36. Willow Branch-Goose 42. Zanesville #4 Peoria County Creek Union #2 43. Zanesville #5 1. Banner Special 37. Wolf Run 2. Pekin-La Marsh Morgan County Pike County 1. Coon Run Main Ditch Piatt County 1. Sny Island 2. Coon Run Sub #2 1. Bement #1 2. Valley City 3. Coon Run Sub #3 2. Bement #2 4. Indian Creek #2 3. Cerro Gordo #1 Pulaski County 5. Willow Creek 4. Cerro Gordo #2 1. Big Creek #2 5. Cerro Gordo #4 2. Briar Creek Moultrie County 6. Cerro Gordo-Long 1. Asa Creek Creek Union #6 Putnam County 2. Cadwell 7. Cerro Gordo-Lovington 1. Hennepin 3. Dora-Lovington Union Union #7 #1 Sub #1 8. Consolidated Hammond Randolph County 4. East Nelson #1 Mutual #1 By User 1. Edgar Lakes 5. Hostetler 9. Deland Special 2. Kaskaskia Island 6. Jonathan Creek #4 10. East Camp Creek 3. Prairie Du Rocher- 7. Lovington #3 11. Garret-Unity #7 Modoc Levee 8. Lovington #6 12. Goose Creek #1 9. Lovington -Sections 13. Goose Creek #2A Rock Island County 22,23,26,27 & 34 14. Goose Creek #3 1. Drury 10. Lovington-Lowe- 15. Lake Fork Special 2. Union #1 Sub #1 Jonathan Creek Special 16. Monticello #2 3. Zuma-Hampton #1 11. Lowe #1 17. Piatt #7 12. Lowe #2 18. Trenkle Slough-Blue Saline County 13. Lowe #4 Ridge Special 1. Eldorado

113 2. Rector Special 1. Preston 8. Wabash #8 9. Wabash #9 Sangamon County Vermilion County 10. Wabash #10 1. Union #1 1. Bean Creek 11. Wabash #11 2. Bridgeman 12. Wabash #14 Schuyler County 3. Brougher 13. Wabash #17 1. Big Lake 4. Butler Branch 2. Coal Creek 5. Carroll Jamaica Union Warren County 3. Crane Creek #1 1. Cameron 6. Carroll Jamaica Union Scott County #2 Wayne County 1. Big Swan 7. Catlin-Vance #1 1. Big Mound 2. Hillview 8. Center Creek #8206 2. Elm River 3. Mauvaisterre 9. Drainage District #2 3. Golden Gate 4. Scott County (9154) 4. Leech-Grover #1 10. Eight Mile 5. Leech-Massilon #1 Shelby County 11. Ellis 6. Skillet Fork River Outlet 1. Ash Grove Main #1 12. Fairview 7. Wayne-Edwards Union 2. Ash Grove-Duck Creek 13. Fayette Special 8. Woods #1 14. Feather Creek #2 3. Combined Clarksburg 15. Grape Creek White County and Shelbyville 16. Hastings 1. Granny Tweedle Townships 17. Hennings 2. Half Moon 4. Combined No.2 Town 18. Hodgson 3. Hawthorne #2 of Tower Hill 19. Hoopeston 4. Mill Shoals #3 5. Flat Branch #2 20. Jamaica-Sidell #4 5. Mud Creek 6. Oconee Township #1 21. Jamesburg Special 6. Randolph #1 7. Penn Drainage 22. Jordan Special Pickaway-Penn 23. Little Vermilion Whiteside County 8. Prairie 1 24. Maple Grove 1. Cat Tail 9. Prairie 2 and 4 25. Pleasant Hill 2. Erie-Fenton #1 Consolidated 26. Pleasant View 3. Erie-Fenton Sub #1 Dist 10. Tower Hill 27. Sandusky Branch #1 11. Union No.1 Flatbranch 28. Sinking Hole 4. Hahnaman #1 and Assumption 29. Stony Creek 5. Hahnaman #2 Townships 30. Vance-Sidell #1 6. Hahnaman #3 7. Hahnaman & Tazewell County Wabash County Montmorency #2 1. Cincinnati 1. Rochester-McCleary’s 8. Hopkins #2 2. Cincinnati Sub Bluff 9. Hume & Prophetstown 3. East Peoria 2. Wabash #1 #1 4. Hickory Grove 3. Wabash #2 10. Johnson Creek 5. Mackinaw River #1 4. Wabash #3 11. Johnson Creek Sub #1 6. Spring Lake 5. Wabash #5 12. Lyndon #3 6. Wabash #6 13. Meredosia Union County 7. Wabash #7 14. Montmorency #3

114 15. Montmorency & Civic Center, Exposition and Mercer County Coloma #2 Auditorium Authorities: 25 1. Aledo Civic Center 16. Montmorency & Coloma #5 Adams County Peoria County 17. River Road 1. Quincy Metropolitan 1. Peoria Civic Center 18. Sharon 19. Summit Boone County Randolph County 20. Tampico & Hahnaman 1. Boone County 1. Randolph County Civic #2 Community Building Center 21. Tampico-Prophetstown- Complex Committee Hume Union Sp Rock Island County 22. Whiteside-Rock Island Cook County 1. Illinois Quad City Civic 1. Centre East Expo Center Will County 2. I&M Canal National 1. Black Walnut Creek Heritage Corridor Sangamon County 2. Cenagewine #1 3. Metropolitan Pier 1. Springfield Metropolitan 3. Florence and Wesley Exposition Exposition Union #1 4. Orland Park Metro 4. Union #1 of Monee & Exposition Tazewell County Will 1. Eastside Centre 5. Washington #3 Fayette County 2. Pekin Civic Center 6. Washington & Will #3 1. Brownstown Park 7. Washington & Will District Civic Center Vermilion County Subdistrict #3 1. Vermilion County Metro Franklin County Winnebago County Exposition 1. Benton Civic Center 1. Rockford-Winnebago 2. West Frankfort Civic Will County Center Woodford County 1. Will County Metropolitan Exposition 1. Benson Kane County 2. Clayton-Bennington 1. Aurora Metro Williamson County 3. Mud Creek 1. Herrin Metropolitan 4. Panther Creek Knox County Exposition 1. Knox County Metro Electric Agencies: 2 Exposition Winnebago County 1. Rockford Metro Kane County Madison County Exposition 1. Northern Illinois 1. Collinsville Metro Municipal Power Exposition Agency Fire Protection Districts: 849 Marion County Adams County Sangamon County 1. Salem Civic Center 1. Illinois Municipal 1. Camp Point McHenry County 2. Central Adams 3. Clayton 1. Crystal Lake Civic 4. Golden Center

115 5. Liberty 12. Ohio 18. Scott 6. Lima-Tioga 13. Princeton Rural 19. Sidney 7. Loraine 14. Seatonville 20. St. Joseph-Stanton 8. Mendon 15. Sheffield 21. Thomasboro 9. Payson-Fall Creek 16. Tiskilwa 22. Tolono 10. Tri-Township 17. Walnut 23. Windsor Park 11. Ursa 18. Wyanet Christian County Alexander County Calhoun County 1. Assumption 1. Horseshoe Lake 1. Calhoun 2. Edinburg 2. McClure-East Cape 2. Hardin 3. Midland Girardeau 3. North Calhoun 4. Morrisonville-Palmer 3. North Cairo 4. Point 5. Mt. Auburn 4. Sandusky-Elco-Tamms 5. Richwood 6. Owenaco 7. Stonington Bond County Carroll County 8. Taylorville 1. Greenville 1. Chadwick 2. Keyesport 2. Lanark Clark County 3. Mulberry Grove 3. Milledgeville 1. Casey 4. Pocahontas-Old Ripley 4. Mount Carroll 2. Marshall 5. Shoal Creek 5. Savanna 3. Marshall Ambulance 6. Smithboro 6. Shannon Service 7. Thomson 4. Martinsville Boone County 5. West Union 1. Boone County #1 Cass County 6. Westfield Township 2. Boone County #2 1. Arenzville 3. Boone County #4 2. Beardstown Rural Clay County 4. North Boone #3 1. Clay City 5. North Boone #5 Champaign County 2. Harter-Stanford 1. Broadlands-Longview 3. North Clay Brown County 2. Carroll 4. Xenia 1. Brown County 3. Cherry Hills 2. Versailles 4. Cornbelt Clinton County 5. Eastern Prairie 1. Aviston Bureau County 6. Edge-Scott 2. Beckemeyer-Wade 1. Arlington 7. Gifford Township 2. Buda 8. Homer 3. Breese 3. Bureau 9. Ivesdale 4. Carlyle 4. Cherry 10. Lincolnshire Fields 5. Clin Clair 5. Dalzell 11. Ludlow 6. Germantown 6. Ladd 12. Ogden-Royal 7. Hoffman 7. Lamoille 13. Pesotum 8. Huey-Ferrin-Boulder 8. Malden 14. Philo 9. New Baden 9. Manlius 15. Rolling Acres 10. Santa Fe 10. Mineral-Gold 16. Sadorus 11. St. Rose 11. Neponset 17. Sangamon Valley 12. Sugar Creek

116 13. Sugar Creek Ambulance Crawford County 5. Carol Stream Service 1. Flat Rock Area 6. Darien-Woodridge 14. Wheatfield Township 2. Hutsonville Township 7. Glenbard 3. La Motte Township 8. Glenside Coles County 4. Oblong 9. Golfview Hills 1. Ashmore 5. Prairie Licking 10. Itasca #1 2. Cooks Mills 6. Robinson Township 11. Lisle-Woodridge 3. Humboldt 12. Naperville 4. Hutton Cumberland County 13. Oakbrook Terrace 5. Lincoln 1. Greenup Area 14. South Westmont 6. Oakland Community 2. Neoga 15. Tri-State 7. Seven Hickory-Morgan 3. Toledo 16. Warrenville 8. Wabash 17. West Chicago DeKalb County 18. Winfield Cook County 1. Cortland 19. Wood Dale 1. Barrington Countryside 2. Dekalb Community 20. York Center 2. Bartlett 3. Genoa-Kingston 21. Yorkfield 3. Central Stickney 4. Hinckley Edgar County 4. Country Club Hills 5. Kirkland 5. Elk Grove Rural 6. Malta 1. Brocton 6. Forest River 7. Sandwich Community 2. Chrisman 7. Forest View 8. Shabbona 3. Hume 8. Garden Homes 9. Sycamore 4. Kansas 9. Glenbrook 10. Waterman Community 5. Metcalf 10. Hoffman Estates #1 6. Paris 11. Holbrook De Witt County Edwards County 12. Hometown 1. Clinton 13. Lemont 2. Farmer City 1. Albion Rural 14. Leyden 3. Kenney 2. Bone Gap 15. Miller Woods 4. Wapella 3. Browns 16. North Lake 5. Waynesville 4. West Salem 17. North Maine Community 18. North Palos 6. Weldon Community Effingham County 19. Northbrook Rural 1. Altamont 20. Norwood Park Douglas County 2. Dieterich 21. Olympia Gardens 1. Arcola 3. Edgewood Bi-County 22. Orland 2. Atwood 4. Shumway 23. Palatine Rural 3. Camargo Countryside 5. Teutopolis 24. Palos 4. Hindsboro Community 6. Tri-County 25. Palos Heights 5. Newman 7. Watson 26. Pleasantview 27. Prospect Heights DuPage County Fayette County 28. Roberts Park 1. Addison 1. Brownstown 29. Roselle 2. Bensenville #1 2. Farina 30. Sunnycrest 3. Bensenville #2 3. Ramsey 4. Bloomingdale 4. St. Elmo

117 5. St. Peter 8. Verona-Kinsman 9. Danforth Township 10. Gilman Ford County Hamilton County 11. Iroquois-Ford 1. Elliott 1. Dahlgren 12. Loda 2. Gibson City 13. Martinton 3. Kempton Hancock County 14. Milford 4. Paxton 1. Augusta 15. Onarga 5. Piper City 2. Bowen 16. Papineau 6. Roberts-Melvin 3. Dallas 17. Sheldon 7. Sullivant Township 4. LaHarpe 18. Stockland 5. Nauvoo 19. Wellington-Greer Franklin County 6. Tri-County 20. Woodland 1. Cave Eastern 7. Warsaw 2. Ewing-Northern 8. West Point Jackson County 3. Sesser 1. DeSoto Township Henderson County 2. Murphysboro-Pomona- Fulton County 1. Biggsville Somerset 1. Astoria 2. Gulfport-Gladstone 3. Tower Rock 2. Avon 3. Media-Stronghurst- 3. Buckheart Terre Haute Jasper County 4. Copperas Creek 4. Oquawka 1. Crooked Creek 5. Cuba 5. Raritan 2. Montrose 6. Fairview 3. Wade 7. Farmington Henry County 8. Ipava 1. Annawan-Alba Jefferson County 9. Lewistown 2. Atkinson 1. Jefferson 10. London Mills 3. Bishop Hill Community 2. Waltonville 11. Smithfield 4. Cambridge 3. Webber Township 12. Table Grove 5. Clover Township 4. Woodlawn 13. Vermont 6. Colona Community 7. Galva Jersey County Greene County 8. Geneseo 1. Brighton-Betsey Ann 1. Carrollton 9. Kewanee 2. Fieldon 2. Greenfield 10. Orion 3. Otter Creek 3. Roodhouse 11. Osco 4. Q.E.M. 4. White Hall 12. Oxford 5. Rosedale

Grundy County Iroquois County Jo Daviess County 1. Braceville 1. Ashkum Township 1. Apple River 2. Coal City 2. Beaver 2. Dunleith Menominee 3. Gardner 3. Beaverville 3. Elizabeth 4. Mazon 4. Buckley 4. Galena Rural 5. Minooka 5. Chebanse 5. Hanover 6. Morris Ambulance and 6. Cissna Park 6. Scales Mound Fire Protection 7. Concord 7. Stockton 7. South Wilmington 8. Crescent-Iroquois 8. Warren Area

118 Kane County 2. Lisbon-Seward 6. Lostant 1. Aurora Township 3. Little Rock-Fox 7. Marseilles 2. Batavia-Countryside 4. Newark 8. Mendota-Troy Grove 3. Big Rock 5. Oswego 9. Oglesby 4. Burlington Community 10. Seneca FP & 5. Carpentersville Knox County Ambulance Countryside 1. Abingdon 11. Serena 6. East Dundee & 2. Altona 12. Sheridan Countryside 3. Elba-Salem 13. Somonauk Community 7. Elburn-Countryside 4. Galesburg Township 14. Utica 8. Fox River and 5. Henderson 15. Wallace Countryside 6. Knoxville 16. Wenona 9. Hampshire 7. Maquon 10. Kaneville 8. Oneida-Wataga Lawrence County 11. Maple Park-Countryside 9. Rio 1. Bridgeport 12. Marywood 10. Victoria-Copely 2. Christy 13. Montgomery- 11. Williamsfield 3. Denison Countryside 4. Lawrence-Allison 14. North Aurora- Lake County Countryside 1. Antioch #1 Lee County 15. Pingree Grove- 2. Arden Shore North 1. Amboy Countryside 3. Arden Shore South 2. Ashton 16. Rutland-Dundee 4. Beach Park 3. Compton Township 5. Countryside 4. Dixon Community 17. South Elgin-Countryside 6. Deerfield-Bannockburn 5. Franklin Grove 18. Sugar Grove 7. Fox Lake 6. Lee 19. West Dundee 8. Grayslake 7. Paw Paw 9. Greater Round Lake 8. Sublette Kankakee County 10. Lake Villa 9. West Brooklyn 1. Aroma 11. Lake Zurich Rural 2. Bourbonnais 12. Libertyville Livingston County 3. Cabery Area 13. Lincolnshire- 1. Chatsworth 4. Essex Riverwoods (Vernon) 2. Cornell 5. Grant Park 14. Long Grove Rural 3. Cullom 6. Greater Momence 15. Newport 4. Dwight 7. Kankakee Township 16. Rockland 5. Emington-Campus 8. Limestone Township 17. Warren-Waukegan 6. Fairbury Rural 9. Manteno Community 18. Wauconda 7. Flanagan-Graymont 10. Otto 19. Winthrop Harbor 8. Forrest-Strawn-Wing 11. Pembroke 9. Long Point 12. Pilot Township LaSalle County 10. Odell 13. Salina Township 1. Allen Township 11. Pontiac Rural 14. St. Anne 2. Dana 12. Reading 3. Dimmick-Peru 13. Reddick Kendall County 4. Earlville 14. Saunemin 1. Bristol-Kendall 5. Leland

119 Logan County 9. Godfrey 7. Ridge Lake 1. Atlanta 10. Grantfork 8. San Jose 2. Beason 11. Hamel 3. Elkhart 12. Highland-Pierron Massac County 4. Emden 13. Holiday Shores 1. Massac County 5. Hartsburg 14. Kendall Hill 6. Latham 15. Long Lake McDonough County 7. Lincoln Rural 16. Marine 1. Blandinsville-Hire 8. Middletown 17. Maryville 2. Bushnell 9. Mt. Pulaski 18. Meadowbrook 3. Colchester 10. New Holland 19. Mitchell 4. Emmet Chalmers 20. Moro 5. Good Hope - Sciota Macon County 21. New Douglas 6. Industry 1. Argenta-Oreana 22. Olive 7. New Salem 2. Blue Mound 23. Prairie 3. Harristown 24. Rosewood Heights McHenry County 4. Hickory Point 25. South Roxana 1. Algonquin-Lake In The 5. Long Creek 26. State Park Place Hills 6. Maroa Countryside 27. St. Jacob Township 2. Cary 7. Mt. Zion 28. Troy 3. Crystal Lake 8. Niantic 29. Wood River Township 4. Fox River Grove 9. South Macon 30. Worden 5. Harvard 10. South Wheatland 6. Hebron-Alden- 11. Warrensburg Marion County Greenwood 1. Centralia 7. Huntley Macoupin County 2. Iuka 8. Marengo 1. Bunker Hill 3. Kell 9. Mc Henry 2. Carlinville 4. Kinmundy-Alma 10. Nunda Rural 3. Girard 5. Odin 11. Richmond 4. Medora Community 6. Patoka 12. Spring Grove 5. Mt. Olive 7. Salem 13. Union 6. Northwest 8. Sandoval 14. Wonder Lake 7. Scottville-Modesto 15. Woodstock Fire/Rescue 8. Staunton Marshall County 9. Unit 7 1. Henry McLean County 10. Virden 2. Lacon-Sparland 1. Allin 3. Toluca-Rutland 2. Bellflower Madison County 4. Varna 3. Bloomington Township 1. Alhambra Community 4. Carlock 2. Cloverleaf Mason County 5. Chenoa 3. Collinsville 1. Bath 6. Dale Township 4. Cottage Hills 2. Easton Rural 7. Danvers Community 5. Eagle Park Acres 3. Forman 8. Downs 6. Fort Russell 4. Havana 9. Ellsworth 7. Fosterburg 5. Kilbourne 10. Gridley 8. Glen Carbon 6. Mason City 11. Hudson

120 12. Leroy Community 1. Arthur Rural 7. Northern Piatt County 13. Lexington 2. Bethany 14. Mt. Hope - Funks Grove 3. Dora Township Pike County 15. Octavia 4. Lovington 1. Barry 16. Randolph Township 5. Sullivan 2. Baylis 17. Saybrook-Arrowsmith 3. East Pike 18. Towanda Ogle County 4. Hull-Kinderhook 1. Byron 5. New Canton Menard County 2. Forreston 6. North Pike 1. Athens-Fancy Prairie 3. Leaf River 7. Pearl 2. Greenview Community 4. Lynnville-Scott-White 8. Pleasant Hill 3. Oakford Rock 9. Rural Griggsville 4. Petersburg Community 5. Monroe Township 10. Rural Pittsfield 5. Tallula Ambulance FPD 11. Springcreek 6. Mt. Morris Mercer County 7. Ogle-Lee Pope County 1. Aledo 8. Oregon 1. Rural Pope County 2. Greene 9. Polo 3. Joy 10. Stillman Valley Putnam County 4. New Boston-Eliza 1. Granville-Hennepin 5. Rivoli Peoria County 2. Magnolia 6. Seaton Community 1. Akron-Princeville 3. Mc Nabb 7. Sherrard 2. Brimfield 4. Standard 3. Chillicothe Community Monroe County 4. Dunlap Randolph County 1. Columbia Rural 5. Elmwood 1. Baldwin Community 2. Hecker 6. Limestone 2. Tilden 3. Maeystown 7. Logan-Trivoli 4. Valmeyer 8. Richwoods Township Richland County 5. Waterloo 9. Timber-Hollis 1. Claremont Bonpas 10. Tuscarora 2. Noble Montgomery County 11. West Peoria 3. Olney Township 1. Coffeen 2. Farmersville-Waggoner Perry County Rock Island County 3. Fillmore 1. Coulterville 1. Andalusia 4. Nokomis Area 2. Cutler 2. Blackhawk 5. Raymond 3. Pinckneyville Rural 3. Bowlesburg 4. Tamaroa Community 4. Buffalo Prairie Morgan County 5. Campbells Island 1. Alexander Piatt County 6. Carbon Cliff - Barstow 2. Franklin 1. Bement 7. Coal Valley 3. Meredosia 2. Cerro Gordo 8. Cordova 4. Murrayville 3. Cisco 9. Coyne Center and 5. Woodson 4. Deland E.M.S. 5. Hammond 10. East Moline Rural Moultrie County 6. Mid-Piatt 11. Four-Way

121 12. Hillsdale 6. Sigel 6. Lena 13. Rapids City 7. Stewardson 7. Orangeville 14. Reynolds 8. Strasburg 8. Pearl City 15. South Moline 9. Tower Hill 9. Rock City 10. Windsor 10. Winslow Sangamon County 1. Auburn St. Clair County Tazewell County 2. Buffalo 1. Brooklyn 1. Armington 3. Chatham 2. Cahokia 2. Brush Hill 4. Curran 3. Camp Jackson 3. Central 5. Dawson 4. Church Road 4. Central Groveland 6. Divernon 5. Dupo 5. Cincinnati 7. East Side 6. East Side 6. Deer Creek 8. Illiopolis 7. Emerald Mound 7. Delavan 9. Island Grove 8. Fairview-Caseyville 8. Gardena 10. Lake Springfield Township 9. Green Valley 11. Loami 9. Freeburg 10. Groveland 12. Mechanicsburg 10. French Village 11. Hopedale 13. New Berlin 11. Golden Garden 12. Little Mackinaw 14. North Side 12. Hollywood Heights 13. Mackinaw 15. Pawnee 13. Marissa 14. Morton Area Farmers' 16. Pleasant Plains 14. Mascoutah Rural 15. Northern Tazewell 17. Riverton Area 15. Midway 16. Pleasant View 18. Rochester 16. Millstadt 17. Powerton 19. Sherman 17. New Athens 18. Schaeferville 20. South Oak Knolls 18. Northwest St. Clair 19. Tremont 21. Southlawn 19. O'Fallon-Shiloh Valley- 22. Southside Caseyville Union County 23. Western 20. Prairie Du Pont 1. Ware-Wolf Lake 24. Williamsville 21. Signal Hill 25. Woodside #1 22. Smithton Vermilion County 23. St. Libory 1. Allerton Schuyler County 24. Villa Hills 2. Bismarck 1. Browning 3. Bluegrass 2. Hickory-Kerton Stark County 4. Carroll Township 3. Schuyler 1. Bradford 5. Catlin 2. Lafayette 6. Fithian-Muncie- Scott County 3. Toulon Collision (FMC) 1. North Scott 4. Wyoming 7. Georgetown 8. Kickapoo Shelby County Stephenson County 9. Lynch Area 1. Cowden 1. Cedarville 10. Oakwood 2. Findlay 2. Dakota 11. Rankin 3. Herrick 3. Davis 12. Ridge Farm 4. Moweaqua Community 4. Freeport 13. Rossville 5. Shelbyville 5. German Valley 14. Sidell Fire & Rescue

122 15. Westville Area 3. Channahon 8. Roanoke 4. Crete 9. Secor Wabash County 5. Custer Park 10. Spring Bay 1. Allendale 6. East Joliet 11. Washburn 2. Bellmont 7. Elwood 3. Greater Wabash 8. Frankfort Flood Prevention Districts: 6 9. Homer Warren County 10. Lockport Township Cass County 1. Alexis 11. Manhattan 1. Beardstown Regional 2. Central Warren County 12. Mokena 3. Little York Community 13. Monee Madison County 14. New Lenox 4. Roseville-Swan-Point 1. Madison County 15. Northwest Homer Pleasant-Ellison 2. Southwestern Illinois 16. Peotone Washington County 17. Plainfield Monroe County 18. Rockdale 1. Addieville 1. Monroe County 2. Ashley 19. Steger Estates 20. Troy 3. Hoyleton Rock Island County 21. Wilmington 4. Irvington 1. Zuma-Canoe Creek 5. Nashville Williamson County 6. Okawville St. Clair County 1. Lake Egypt Wayne County 2. Williamson County 1. St. Clair County 1. Bedford Township 2. Fairfield Rural Winnebago County Forest Preserve Districts: 14 3. Lamard 1. Blackhawk 4. Orchardville 2. Cherry Valley Champaign County 5. Wayne 3. Harlem-Roscoe 1. Champaign County 4. New Milford White County 5. North Park Cook County 1. Enfield 6. Northwest 1. Cook County 2. Little Wabash 7. Pecatonica 3. Norris City 8. Rock River Crawford County 9. Rockton 1. Crawford County Whiteside County 10. West Suburban 1. Albany 11. Win-Bur-Sew DeKalb County 2. Erie 12. Winnebago County #1 1. DeKalb County 3. Fulton Woodford County 4. Prophetstown DuPage County 5. Rock Falls Rural 1. Benson 1. DuPage County 6. Sterling 2. Congerville 7. Tampico Rural 3. El Paso Kane County 4. Eureka-Goodfield 1. Kane County Will County 5. Germantown 1. Beecher 6. Metamora Kankakee County 2. Braidwood 7. Minonk 1. Kankakee River Valley

123 Kendall County Jersey County 1. Adams County 1. Kendall County 1. Jersey Community 2. Quincy (City of)

Lake County Marion County Alexander County 1. Lake County 1. Salem Township 1. Alexander County

Ogle County Mason County Bond County 1. Byron 1. Mason 1. Bond County

Piatt County Massac County Boone County 1. Piatt County 1. Massac 1. Boone County

Rock Island County McDonough County Brown County 1. Rock Island County 1. McDonough 1. Brown County

Will County Perry County Bureau County 1. Will County 1. Pinckneyville 1. Bureau County Community Winnebago County Calhoun County 1. Winnebago County Randolph County 1. Calhoun County 1. Randolph Memorial Carroll County Home Equity Programs: 3 2. Sparta 1. Carroll County Cook County Rock Island County Cass County 1. Northwest 1. Illini 2. Southwest 1. Cass County 3. Southwest Guaranteed Schuyler County Champaign County 1. Schuyler 1. Champaign County Hospital Districts: 19 Union County Christian County Crawford County 1. Union County 1. Christian County 1. Crawford Wabash County Clark County Fayette County 1. Wabash General 1. Clark County 1. Fayette County Washington County Clay County Franklin County 1. Washington County 1. Clay County 1. Franklin County Whiteside County Coles County Hamilton County 1. Morrison 1. Coles County 1. Hamilton Memorial Cook County Henry County Housing Authorities: 111 1. Chicago (City of) 1. Hammond-Henry Adams County

124 2. Chicago Heights (City 1. Grundy County Knox County of) 1. Knox County 3. Cicero (City of) Hamilton County 4. Cook County 1. Hamilton County Lake County 5. Maywood (City of) 1. Lake County 6. Oak Park (City of) Hancock County 2. North Chicago (City of) 7. Park Forest (City of) 1. Hancock County 3. Waukegan (City of)

Cumberland County Hardin County LaSalle County 1. Cumberland County 1. Hardin County 1. LaSalle County

DeKalb County Henderson County Lawrence County 1. DeKalb County 1. Henderson County 1. Lawrence County

DeWitt County Henry County Lee County 1. De Witt County 1. Henry County 1. Lee County

DuPage County Jackson County Livingston County 1. DuPage 1. Jackson County 1. Livingston County

Edgar County Jasper County Logan County 1. Edgar County 1. Jasper County 1. Logan County

Edwards County Jefferson County Macon County 1. Edwards County 1. Jefferson County 1. Decatur (City of) 2. Mt. Vernon (City of) Effingham County Macoupin County 1. Effingham County Jersey County 1. Macoupin County 1. Jersey County Ford County Madison County 1. Ford County Jo Daviess County 1. Alton (City of) 1. Jo Daviess County 2. Granite City (City of) Franklin County 3. Madison County 1. Franklin County Johnson County 1. Johnson County Marion County Fulton County 1. Marion County 1. Fulton County Kane County 1. Aurora (City of) Mason County Gallatin County 2. Elgin (City of) 1. Mason County 1. Gallatin County Kankakee County Massac County Greene County 1. Kankakee County 1. Massac County 1. Greene County Kendall County McDonough County Grundy County 1. Kendall County 1. McDonough County

125 McHenry County Rock Island County White County 1. McHenry County 1. Greater Rock Island 1. White County County Metropolitan McLean County Area Whiteside County 1. Bloomington (City of) 2. Moline (City of) 1. Whiteside County 2. McLean County 3. Rock Island (City of) Will County Menard County Saline County 1. Joliet (City of) 1. Menard County 1. Saline County Williamson County Mercer County Sangamon County 1. Marion (City of) 1. Mercer County 1. Springfield (City of) 2. Williamson County

Montgomery County Scott County Winnebago County 1. Montgomery County 1. Scott County 1. Rockford (City of) 2. Winnebago County Morgan County Shelby County 1. Morgan County 1. Shelby County Woodford County 1. Woodford County Ogle County St. Clair County 1. Ogle County 1. East St. Louis (City of) Joint Action Water 2. St. Clair County Agencies: 5 Peoria County 1. Peoria (City of) Stephenson County Cook County 1. Freeport (City of) 1. Broadview-Westchester Perry County 2. Northwest Suburban 1. Perry County Tazewell County 3. South Suburban 1. East Peoria (City of) Piatt County 2. Pekin (City of) Lake County 1. Piatt County 1. Central Lake County Union County Pike County 1. Union County Will County 1. Pike County 1. Northern Will County Vermilion County Pope County 1. Danville (City of) Mass Transit Districts: 21 1. Pope County 2. Vermilion County Champaign County Pulaski County Wabash County 1. Champaign-Urbana 1. Pulaski County 1. Wabash County Cook County Randolph County Warren County 1. Chicago South 1. Warren County 1. Randolph County Suburban 2. Regional Transportation Richland County Wayne County Authority (Pace, Metra 1. Richland County 1. Wayne County

126 and Chicago Transit Winnebago County Stephenson County Authority) 1. Rockford 1. Freeport 3. West Suburban 2. Stateline Will County Hardin County Mosquito Abatement 1. Reed Township 1. Rides Districts: 22 2. Romeoville

Jackson County Alexander County Williamson County

1. Jackson County 1. Cairo 1. Herrin Kankakee County Cook County Multi-Township Tax 1. River Valley Metro 1. Des Plaines Valley Assessment Districts: 334 2. North Shore Madison County 3. Northwest Adams County

1. Madison County 4. South Cook 1. Burton-Gilmer-Honey Creek Marion County DuPage County 2. Columbus & Liberty 1. South Central Illinois 1. Clarendon Blackhawk 3. Keene & Lima 2. Glen Ellyn 4. McKee-Beverly- Monroe County 3. Itasca Richfield 1. Monroe Randolph 4. West Chicago 5. Northeast & Houston 5. Wheaton 6. Payson & Fall Creek Morgan County 1. West Central Fayette County Bond County 1. Fayette 1. Mills-Tamalco Peoria County 2. Old Ripley-LaGrange 1. Greater Peoria Franklin County 1. Franklin County Boone County Pulaski County 1. Bonus #2 1. Shawnee Jackson County 2. Leroy-Manchester 1. Carbondale #1 Rock Island County Brown County 1. Rock Island County Kane County 1. Brown County #1 Metropolitan 1. Aurora Township 2. Brown County #2

St. Clair County Lake County Bureau County 1. Metro-East 1. Lake Bluff 1. Berlin-Westfield #6 2. St. Clair County 2. Southlake 2. District #13 Arispie,Ind,Wheat,Milo Sangamon County Macon County 3. La Moille-Clarion #5 1. Springfield 1. Macon 4. Manlius-Greenville #2 5. Mineral-Fairfield-Gold Tazewell County St. Clair County #1 1. East Peoria 1. Dupo 6. Neponset-Macon #12 2. Washington 7. Ohio-Dover #4

127 8. Selby-Leepertown #10 3. Parker-Westfiled #1 1. Barnett-Waynesville 9. Walnut-Bureau #3 2. Creek-Nixon Clay County 3. Dewitt-Harp-Rutledge- Carroll County 1. Bible Grove-Hoosier- Wilson 1. Salem-Fairhaven #2 Pixley #3 4. Texas-Tunbridge 2. Washing-Wdlin- 2. Blair-Oskaloosa- Freedom #1 Larkinsburg #2 Douglas County 3. Wysox-Elkhorn Grove 3. Clay County #4 1. Bowdre-Sargent #3 4. Xenia-Songer #1 2. Murdock-Newman #2

Cass County Clinton County Edgar County 1. Arenzville-Bluff 1. Breese-Sugar Creek 1. Multi Township dist 1- Springs_Hagener 2. East Fork-Meridan- 18 2. Ashland-Philadelphia Clement #3 2. Multi Township dist 2- 3. Chandlerville-Panther 3. Santa Fe-Lake #4 18 Creek-Newmansville 4. St. Rose - Wheatfield 3. Multi Township dist 3- 4. Sangamon Valley- Irishtown #1 18 Virginia 4. Multi Township dist 4- Coles County 18 Champaign County 1. Ashmore-Charleston- 5. Multi Township dist 5- 1. Ayers-Raymond-South Hutton-Seven Hickory 18 Homer #6 2. Compromise-Harwood- 2. East Oakland-Morgan Effingham County Kerr #1 1. Bishop-Lucas 3. Condit-East Bend- 3. N.Okaw-Humboldt 2. Moccasin-Liberty- Hensley-Newcomb Banner 4. Ogden-Stanton Crawford County 3. Southwest Quad 5. Pesotum-Crittenden 1. Honey Creek-Martin- 4. St. Francis-Teutopolis 6. Rantoul-Ludlow Southwest #3 5. Union-Watson 7. Sadorus-Colfax 2. Lamotte-Montgomery 3. Prairie-Licking #1 Fayette County Christian County 1. Bowling Green-Carson- 1. Greenwood-Locust- Cumberland County Loudon #3 Rosamond #4 1. Cottonwood-Crooked 2. Hurricane-S Hur- 2. King-Bear Creek- Creek #1 Shafter-Bear Grove #1 Johnson 2. Springpoint-Woodbury 3. Otego-Sefton- 3. Mosquito-Mt. Auburn #2 Wheatland #5 #1 4. Seminary-Kaskaskia- 4. Stonington-Prairieton #2 DeKalb County Pope #7 1. Afton-Pierce 5. Wilberton-Lone Grove- Clark County 2. Malta-Milan La Clede #9 1. Anderson-Auburn- 3. Mayfield-South Grove Darwin-Dolsn-Dougls 4. Paw Paw-Shabbona Ford County #2 5. Victor-Somonauk 1. Ford County #3 2. Orange-Melrose- 2. Lyman-Wall-Peach Johnson-York #3 De Witt County Orchard-Sullivant #2

128 3. Mona-Rogers-Pella- Hamilton County 2. Beaver-Concord Brenton 1. Multi Township dist 1- 3. Beaverville-Papineau 4. Patton-Button #4 18 4. Crescent-Ash Grove 2. Multi Township dist 2- 5. Danforth-Iroquois Franklin County 18 6. Fountain Creek-Pigeon 1. Cave-Eastern 3. Multi Township dist 3- Grove 2. Ewing-Northern 18 7. Lovejoy-Milford-Prairie 3. Goode-Barren Green-Stockland Hancock County 8. Onarga-Artesia- Fulton County 1. August-Chili-Harmony- Ridgeland 1. Ellisville-Young St. Marys "I" Hickory-Lee-Deerfield 2. Durham-Pilot Grove- Jackson County 2. Fairview-Joshua Fountain Green "C" 1. Grand Tower-Sand 3. Harris-Cass-Farmers- 3. Nauvoo-Appanoose- Ridge-Pomona Bernadotte Sonora #1 A 2. Levan-Degognia- 4. Liverpool-Banner 4. Pontoosuc-Dallas City- Fountain Bluff-Kinkaid 5. Waterford-Isabel- Rock Creek "B" 3. Vergennes-Ora Woodland-Kerton- 5. Prairie-Carthage "F" Pleasant 6. Walker-St. Albans "H" Jasper County 7. Warsaw-Wilcox-Rocky 1. Granville-Crooked Crk- Gallatin County Run #7 G Hunt City #1 1. Eagle Creek-Equality- 2. North Muddy-South Bowleville Henderson County Muddy-Grove 2. New Haven-Shawnee 1. Multi Township dist 1- 3. Smallwood-Fox-Willow 3. Omaha-North Fork- 18 Hll-St. Maries #3 Asbury 2. Multi Township dist 2- 18 Jefferson County Greene County 3. Multi Township dist 3- 1. Bald Hill-Blissville-Elk 1. Muli Township dist 4-06 18 Prairie #1 2. Multi Township dist 1- 4. Multi Township dist 4- 2. Farrington-Field #3 18 18 3. Grand Prairie-Casner 3. Multi Township dist 2- 4. Pendleton Moores 18 Henry County Prairie 4. Multi Township dist 3- 1. Multi Township dist 1- 18 18 Jersey County 5. Multi Township dist 4- 2. Multi Township dist 2- 1. English-Richwood #1 18 18 2. Fidelity-Jersey-Ruyle #2 3. Multi Township dist 3- 3. Otter Creek-Rosedale #3 Grundy County 18 1. Braceville-Maine 4. Multi Township dist 4- Jo Daviess County 2. Erienna-Nettle Creek 18 1. Apple River-Thompson 3. Garfield-Goodfarm- 5. Multi Township dist 5- 2. Berreman-Dernda- Greenfield 18 Pleasnt Vlly-Wards 4. Highland-Mazon- 3. Council Hill-Guilford- Vienna Iroquois County Scales Mound 5. Norman-Wauponsee 1. Ashkum-Milks Grove 4. Elizabeth-Woodbine

129 5. Menominee-Rawlins- 3. Ashton-Bradford 4. Whitmore-Oakley Vinegar Hill 4. Brooklyn-Wyoming 6. Nora-Rush-Warren 5. East Grove-Hamilton- Macoupin County 7. Rice-Hanover Marion-South Dixon 1. Brushy Mound-Polk- 6. Franklin Grove - Bird-Hilyard Kankakee County Nachusa 2. Honey Pt.-Shaws Pt.- 1. Multi Township dist 1- 7. Harmon-Nelson Nilwood 18 8. May-Sublette 3. North Otter-North 2. Multi Township dist 2- Palmyra 18 Livingston County 4. South Otter-South 3. Multi Township dist 3- 1. Chatsworth-Germanville Palmyra 18 #10 5. W'strn. Mound-Barr- 4. Multi Township dist 4- 2. Forrest-Fayette #9 Scottville-Chesterfield 18 3. Indian Grove-Belle Prairie #8 Madison County Kendall County 4. Long Point-Amity #3 1. Leef-New Douglas 1. Kendall County #1 5. Owego-Avoca-Eppards Point #5 Marion County Knox County 6. Pike-Waldo-Rooks 1. Alma-Omega #4 1. Knox County North Creek #4 2. Foster-Tonti #2 2. Knox County South 7. Reading-Newtown #11 3. Haines-Stevenson #5 8. Round Grove- 4. Iuka-Romine #6 LaSalle County Broughton-Sullivan 5. Kinmundy-Meecham #3 1. Brookfield-Allen 9. Saunemin, Pleasant 6. Patoka-Carrigan #1 2. Dimmick-Wallace- Ridge, Union, Charlotte Waltham 10. Sunbury-Nevada-Esmen Marshall County 3. Fall River-Grand Rapids #1 1. Bell Plain-Hopewell- #6 Richland-Roberts 4. Farm Ridge-Vermillion- Logan County 2. LaPrairie-Saratoga- Deer Park 1. District 5 (Corwin- Whitefield #2 5. Freedom-Serena #2 Broadwell-Elkhart- 6. Groveland Hope Osage Hurlbut) Mason County Richland 2. Lake Fork-Laenna- 1. Allen's Grove- 7. Meriden-Ophir-Troy Aetna #1 Pennsylvania-Salt Creek Grove 3. Mt. Pulaski-Chester #3 2. Bath-Lynchburg 8. Miller-Mission #4 4. Oran-Atlanta #2 3. Forest City-Quiver 5. Orvil, Eminence & West 4. Sherman-Kilborn-Crane Lawrence County Lincoln Creek 1. Allison-Dennison 6. Sheridan-Prairie Creek 2. Bond-Petty-Russell #7 McDonough County 3. Christy-Lukin 1. Bethel-Lamoine-Tenn Macon County #1 Lee County 1. Blue Mound-Pleasant 2. Blandinsville-Hire #2 1. Alto-Reynolds-Viola- View 3. Bushnell-Prairie City- Willow Creek 2. Illini-Austin Macomb-Mound 2. Amboy-Lee Center 3. Niantic-Harristown 4. Industry-Eldorado #5

130 5. New Salem-Scotland- 4. Grand Detour-Pine 2. Multi Township dist 2- Chalmers #7 Creek 18 6. Sciota-Walnut Grove #8 5. Lafayette-Pine Rock- 3. Multi Township dist 3- Taylor 18 McLean County 6. Lincoln-Maryland 4. Multi Township dist 4- 1. Anchor-Cropsey- 7. Scott-White Rock 18 Lawndale-Yates 2. Arrowsmith & Dawson Peoria County Saline County 3. Bellflower-Cheneys 1. Akron-Princeville #1 1. Brushy-Raleigh Grove-West 2. Brimfield-Millbrook #2 2. Cottage-Eldorado- 4. Bluemound & Martin 3. Logan-Trivoli #4 Rector #3 5. Dale-Allin 3. Galatia-Long Branch- 6. Dry Grove & White Oak Piatt County Tate #2 7. Funks Grove & Mt. 1. Goose Creek-Willow 4. Independence- Hope Branch Mountain-Stonefort #4

Mercer County Pike County Sangamon County 1. Abington, Keithsberg & 1. Atlas-Martinsburg 1. Cooper-Cotton Hill Ohio Grove # 2 2. Chambersburg- 2. Island Grove-New 2. Eliza-Duncan-Perryton Fairmount-Perry Berlin 3. New Boston- 3. Cincinnati-Kinderhook- 3. Lanesville-Illiopolis Millersburg #4 Levee 4. Loami-Maxwell- 4. North Henderson-Suez 4. Derry-Pleasant Vale- Talkington Hadley-New Salem 5. Mechanicsburg-Buffalo Montgomery County 5. Detroit-Flint- Hart 1. Butler Grove-Irving- Montezuma Roundtree #3 6. Newburg-Hardin-Spring Schuyler County 2. Grisham-Walshville- Creek 1. Schuyler #1 East Fork #5 7. Pleasant Hill-Ross 2. Schuyler #2 3. Harvel-Pitman- Zanesville #6 Putnam County Shelby County 4. Nokomis-Audubon 1. Hennepin- 1. Ash Grove-Richland #3 5. Witt-Filmore-South Sanachwine #1 2. Big Spring-Sigel #1 Filmore #4 3. Flat Branch-Pickaway- Richland County Ridge-Rural Moultrie County 1. East (Claremont & 4. Herrick-Dry Point #5 1. Dora-Marrowbone German) 5. Lakewood-Clarkburg- 2. East Nelson-Whitley 2. South (Bonpas & Holland 3. Jonathan Creek-Lowe Madison) 6. Oconee - Countyld 3. West (Denver, Noble & Spring Ogle County Decker) 7. Okaw-Todds Point 1. Brookville-Forreston 2. Buffalo-Eagle Point- Rock Island County Stark County Woosung 1. Multi Township dist 1- 1. Elmira-Osceola 3. Dement-Lynnville 18 2. Penn-Essex Valley 3. West Jersey-Goshen

131 Stephenson County 4. Johannisburg-Lively Museum Districts: 3 1. Multi Township dist 1- Grove-Venedy #4 18 5. Pilot Knob-Oakdale- Boone County 2. Multi Township dist 2- Plum Hill #5 1. Boone County Historical 18 3. Multi Township dist 3- Wayne County Ogle County 18 1. Berry-Arrington-Indian 1. Byron 4. Multi Township dist 4- Prarie 18 2. Wayne #1 Wabash County 5. Multi Township dist 5- 3. Wayne #3 1. Wabash County 18 4. Wayne #4 Museum

Tazewell County White County Natural Gas Agencies: 2 1. Southeastern Tazewell 1. Emma-Hawthorne- 2. Southwest Heralds Prairie Sangamon County 2. Mill Shoals-Burnt 1. Illinois Public Energy Vermilion County Prairie 2. Interstate Municipal 1. Multi Township dist 1- 18 Whiteside County 2. Multi Township dist 2- 1. Multi Township dist 1- Park Districts: 369 18 18 Adams County 3. Multi Township dist 3- 2. Multi Township dist 2- 18 18 1. Bailey 4. Multi Township dist 4- 3. Multi Township dist 3- 2. Beverly Township 18 18 3. Quincy 5. Multi Township dist 5- 4. Multi Township dist 4- Bond County 18 18 5. Multi Township dist 5- 1. Kingsbury Warren County 18 Boone County 1. Multi Township dist 1- 6. Multi Township dist 6- 18 18 1. Belvidere 2. Multi Township dist 2- 18 Will County Brown County 3. Multi Township dist 3- 1. Florence-Wilton 1. Mt. Sterling 18 4. Multi Township dist 4- Winnebago County Bureau County 18 1. Burritt-Harrison 1. Princeton 5. Multi Township dist 5- 2. Durand-Laona 2. Walnut 18 3. Pecatonica-Seward Carroll County Washington County Woodford County 1. Milledgeville 1. Ashley-Beaucoup- 1. Cazenovia-Partridge 2. Savanna Richview #1 2. Greene-Panola-Linn- 2. Covington-Hoyleton #3 Clayton Cass County 3. Dubois-Bolo #2 3. Olio-Cruger 1. Beardstown 4. Palestine-Kansas

132 Champaign County 17. Chicago Ridge 63. Palatine 1. Champaign 18. Clyde 64. Park Ridge 2. Rantoul 19. Country Club Hills 65. Phoenix 3. Tolono 20. Des Plaines 66. Pleasant Dale 4. Urbana 21. Dolton 67. Posen 22. Elk Grove 68. Prospect Heights Christian County 23. Evanston Lighthouse 69. Ridgeville 1. Edinburg 24. Ford Heights 70. River Forest 2. Prairieton General 25. Forest Park 71. River Trails 3. Stonington 26. Forest View 72. Robbins 4. Taylorville Comm 27. Franklin Park 73. Rolling Meadows Pleasure Driveway 28. Glencoe 74. Rosemont 29. Glenview 75. Salt Creek Rural Clark County 30. Golf Maine 76. Schaumburg 1. Casey 31. Hanover Park 77. Skokie 2. Clark County 32. Harvey 78. South Barrington 33. Hawthorne 79. Streamwood Clay County 34. Hazel Crest 80. Summit 35. Hickory Hills 81. Tinley Park 1. North Clay 36. Hodgkins 82. Veterans Clinton County 37. Hoffman Estates 83. Westchester 38. Homewood-Flossmoor 84. Western Springs 1. Aviston 39. Inverness 85. Wheeling 2. Germantown 40. Ivanhoe 86. Wilmette 41. Justice 87. Winnetka Coles County 42. Kenilworth 88. Worth-Palos 1. Charleston Township 43. La Grange 2. East Oakland 44. La Grange Park Crawford County

3. Mattoon 45. Lan-Oak Park 1. Hutsonville 46. Lemont (Township) 2. Lamotte Cook County 47. Markham 1. Alsip 48. Maywood Cumberland County

2. Arlington Heights 49. Mc Cook 1. Neoga 3. Barrington Hills 50. Memorial 2. Sumpter Township 4. Bartlett 51. Midlothian 5. Bedford 52. Morton Grove DeKalb County 6. Berkeley 53. Mt. Prospect 1. Dekalb 7. Berwyn 54. Niles 2. Franklin Township 8. Blue Island 55. Norridge 3. Genoa Township 9. Bridgeview 56. North Berwyn 4. Kingston 10. Broadview 57. Northbrook 5. Sandwich 11. Buffalo Grove 58. Northfield 6. Sycamore 12. Burbank 59. Oak Forest 13. Calumet Memorial 60. Oak Lawn Douglas County 14. Central Stickney 61. Oak Park 1. Arthur 15. Chicago 62. Olympia Fields 16. Chicago Heights

133 DuPage County 1. St. Elmo 3. Murphysboro 1. Addison 2. The Greater 2. Bensenville Brownstown Jo Daviess 3. Bloomingdale 3. Vandalia 1. Black Hawk 4. Brookeridge 2. Derinda 5. Burr Ridge Ford County 3. Dunleith 6. Butterfield 1. Paxton 4. Hanover Township 7. Carol Stream 5. Rice Township 8. Clarendon Hills Franklin County 6. Stockton Township 9. Darien 1. Benton 7. Thompson Township 10. Downers Grove 2. West Frankfort 8. Woodbine Township 11. Elmhurst 12. Fifty-three Trails Estate Fulton County Kane County 13. Glen Ellyn 1. Astoria 1. Batavia 14. Glen Ellyn Countryside 2. Canton 2. Big Rock 15. Golfview Hills 3. Farmington Township 3. Burlington Township 16. Itasca 4. Lewistown 4. Dundee 17. Lisle 5. Putman Township 5. Fox Valley 18. Lombard 6. Valley 6. Geneva 19. Medinah 7. Hampshire 20. Naperville Grundy County 8. St. Charles 21. Oak Brook 1. Godley 9. Sugar Grove 22. Oakbrook Terrace 23. Prairie Trail Authority Hancock County Kankakee County 24. Roselle 1. Carthage 1. Bourbonnais 25. Tri-State Park 2. Chili Township 2. Kankakee Valley 26. Wards Creek 3. Dallas City 3. Limestone 27. Warrenville 4. Hamilton 4. Momence 28. West Chicago 5. La Harpe 29. Westmont 6. Nauvoo Kendall County 30. Wheaton 7. Warsaw 1. Oswegoland 31. Winfield 32. Wood Dale Henry County Knox County 33. Woodridge 1. Colona 1. Elba-Salem 34. York Center 2. Galva 3. Geneseo Lake County Edwards County 4. Kewanee 1. Barrington 1. Albion 2. Deerfield Iroquois County 3. Foss Effingham County 1. Douglas 4. Grandwood 1. Dieterich 2. Milford Township 5. Grayslake 2. Effingham 3. Watseka 6. Gurnee 3. Mason Township 7. Highland Park 4. Teutopolis Jackson County 8. Lake Barrington 1. Carbondale Countryside Fayette County 2. Grand Tower 9. Lake Bluff

134 10. Lindenhurst 6. Whitmore 1. Aledo 11. Long Grove 2. Seaton 12. Mundelein Macoupin County 13. Round Lake Area 1. Carlinville Monroe County 14. Vernon Hills 1. Waterloo 15. Wauconda Madison County 16. Waukegan 1. Collinsville Montgomery County 17. Wildwood 2. Granite City 1. Litchfield 18. Zion 3. Metro East 2. Nokomis Community 4. Roxana Community Memorial LaSalle County 5. St. Jacob 3. Pitman Township 1. South Prairie 6. Tri-Township 4. Raymond 7. Venice Lawrence County Moultrie County 1. Lanterman Marshall County 1. Marrowbone Township. 2. Lawrence 1. Lacon 2. Toluca Ogle County Lee County 1. Byron 1. Dixon Mason County 2. Creston-Dement 1. Easton 3. Flagg-Rochelle Livingston County 2. Forman 4. Oregon 1. Avoca Township 3. Havana 2. Caps 4. Mason City Peoria County 3. Epperds Point 5. San Jose 1. Chillicothe 4. Esmen 2. Hanna City 5. Flanagan McDonough County 3. Hollis 6. Odell 1. Blandinsville 4. Peoria Pleasure 7. Oswego & NW Avoca 2. Bushnell Driveway 8. Pike-Eppards 3. Macomb 9. Pontiac Rural Pike County 10. Rooks Creeks Township McHenry County 1. Griggsville 1. Cary 2. Pleasant Hill Logan County 2. Crystal Lake 1. Armington Community 3. Huntley Pope County 2. Atlanta Memorial 4. Marengo 1. Golconda 3. Chestnut-Beason 4. Emden McLean County Putnam County 5. Lincoln 1. Allin Township 1. Hennepin 6. Mt. Pulaski 2. Chenoa 3. Le Roy Rock Island County Macon County 4. Lexington 1. Cordova Township 1. Blue Mound 5. Mt. Hopes Funks Grove 2. Decatur 6. Octavia Saline County 3. Friends Creek 7. Yates 1. Carrier Mills 4. Illini 2. Eldorado-Raleigh 5. Niantic Mercer County Pleasure

135 3. Harrisburg 1. Memorial Port Districts: 14

Sangamon County Wayne County Adams County 1. Springfield 1. Fairfield 1. Mid-America Intermodal Authority Scott County Whiteside County 1. North Scott 1. Coloma Cook County 2. Prophetstown 1. Illinois International Shelby County 3. Sterling 1. Moweaqua Township. Gallatin County Will County 1. Shawneetown St. Clair County 1. Bolingbrook 1. East St. Louis 2. Braidwood Jackson County 2. Freeburg 3. Channahon 1. Jackson-Union Counties 3. Horner 4. Crete Regional 4. New Athens 5. Crete Rural 5. Stites 6. Frankfort Lake County 7. Frankfort Square 1. Waukegan Stark County 8. Joliet 1. Bradford 9. Lockport LaSalle County 2. Lafayette 10. Manhattan 1. Ottawa 11. Mokena 2. Seneca Regional Stephenson County 12. New Lenox Community 1. Freeport 13. Peotone Madison County 2. Lena 14. Plainfield 1. America's Central 3. Pearl City 15. Wilmington Island 4. Winslow Mason County Williamson County 1. Havana Regional Tazewell County 1. Herrin 1. Armington Community 2. Marion Massac County 2. Delavan Township. 1. Massac-Metropolis 3. Fon Du Lac Winnebago County 4. Morton 1. Rockford Peoria County 2. Seward 5. Pekin 1. Heart of Illinois 3. Sumner 6. Pleasant View Regional 7. Tremont Area 4. Winnebago 8. Washington Randolph County Woodford County 1. Kaskaskia Vermilion County 1. Grant Memorial 1. Rossville 2. Metamora St. Clair County 3. Roanoke 1. Southwest Regional Warren County 1. Kirkwood Planning Agencies: 1 Will County 2. Monmouth 1. Joliet Regional Cook County Washington County 1. Chicago Metropolitan

136 Public Building Monroe County 1. East Side Commissions: 24 1. Monroe County Wabash County Alexander County Montgomery County 1. Wabash #708 1. Grundy County 1. Montgomery County Public Library Districts: 389 Cook County Morgan County 1. Chicago 1. Jacksonville Adams County 1. Camp Point DeKalb County Peoria County 2. Clayton 1. DeKalb County 1. Peoria 3. Four Star 4. Townships of the Ford County Rock Island County Quincy Area 1. Ford County 1. Rock Island County Alexander County Franklin County St. Clair County 1. Dodge Memorial 1. Franklin County Jail 1. St. Clair County Building Boone County Vermilion County 1. Ida Grundy County 1. Danville 1. Grundy County Brown County Whiteside County 1. Brown County Hancock County 1. Whiteside County 1. Hancock County Bureau County Will County 1. La Moille-Clarion Kane County 1. Will County 2. Ladd 1. Kane County 3. Mineral Gold Williamson County 4. Ohio Kankakee County 1. Williamson County 5. Selby 1. Kankakee County 6. Tiskilwa 7. Walnut Macon County Public Health Districts: 8 Calhoun County 1. Decatur Champaign County 1. South Calhoun Mason County 1. Champaign-Urbana Carroll County 1. Mason County Cook County 1. Chadwick 1. Berwyn McDonough County 2. Milledgeville 2. Stickney 1. Macomb 3. Mt. Carroll 3. North River Expanded 4. Savanna 4. West Side Expanded McLean County Cass County 1. Mc Lean County Schuyler County 1. Prairie Skies 1. Schuyler County Mercer County Champaign County 1. Mercer County St. Clair County

137 1. Mahomet 30. Lincolnwood DeWitt County 2. Philo 31. Matteson Area 1. Vespasian Warner 3. Tolono 32. Maywood 2. Weldon 33. McCook Christian County 34. Mt. Prospect Douglas County 1. Assumption 35. Nancy L. Mc Conathy 1. Arcola 36. Niles 2. Arthur Clark County 37. North Riverside 3. Camargo Township 1. Marshall Area 38. Northlake 4. Newman Regional 2. Martinsville 39. Orland Hills 3. West Union 40. Palatine DuPage County 41. Park Forest 1. Addison Clinton County 42. Phoenix 2. Bensenville 1. Germantown 43. Poplar Creek 3. Carol Stream 44. Posen 4. Glen Ellyn Cook County 45. Prairie Trails 5. Glenside 1. Acorn 46. Prospect Heights 6. Helen M. Plum 2. Alsip-Merrionette Park 47. Richton Park Memorial 3. Arlington Heights 48. River Forest 7. Hinsdale Memorial 49. River Grove 8. Indian Prairie 4. Bartlett 50. Riverdale 9. Lisle 5. Bedford Park 51. Schaumburg 10. Roselle 6. Bellwood 52. Skokie 11. Warrenville 7. Berkeley 53. Steger-So Chicago 12. West Chicago 8. Bridgeview Heights 13. Westmont 9. Broadview 54. Stickney-Forest View 14. Wood Dale 10. Crestwood 55. Summit – Public 15. Woodridge 11. Dixmoor 56. Westchester 12. Dolton 57. William Leonard Fayette County 58. Wilmette 13. East Hazel Crest 1. Evans 59. Winnetka-Northfield 14. Eisenhower 2. St. Elmo 15. Flossmoor 60. Worth 16. Ford Heights Ford County Crawford County 17. Franklin Park 1. Moyer 1. Palestine 18. Glenwood-Lynwood 2. Piper City 19. Grande Prairie 2. Robinson 20. Green Hills Franklin County Cumberland County 21. Harvey 1. Benton 1. Neoga 22. Hodgkins 2. Royalton 23. Homewood 2. Sumpter Township 24. Indian Trails Fulton County DeKalb County 25. Justice 1. Astoria 1. Genoa 26. Kenilworth 2. Farmington 2. Hinckley 27. La Grange 3. Lewistown-Carnegie 3. Sandwich 28. La Grange Park 4. Spoon River 4. Somonauk 29. Lemont 5. Valley

138 Grundy County 1. Batavia 13. Wauconda 1. Coal City 2. Ella Johnson 14. Zion-Benton 2. Morris Area 3. Fox River Valley 4. Gail Borden LaSalle County Hancock County 5. Geneva 1. Earlville 1. Carthage 6. Kaneville 2. Graves-Hume 2. Greater West Central 7. Maple Park 3. Lostant 3. La Harpe Carnegie 8. Messenger 4. Oglesby 9. St. Charles 5. Peru Henderson County 10. Sugar Grove 6. Reddick 1. Henderson County 11. Town & Country 7. Robert W. Rowe 8. Seneca Henry County Kankakee County 9. Utica 1. Atkinson 1. Bourbonnais Lawrence County 2. Cambridge 2. Bradley 3. Clover 3. Edward Chipman 1. Lawrence 4. Colona 4. Limestone Township 5. Galva 5. Manteno Lee County 6. Geneseo 6. Pembroke 1. Paw Paw 7. Hooppole 7. Sun River Terrace 8. Kewanee Livingston County Kendall County 9. Western 1. Chatsworth Township 1. Charles B Philips 2. Flanagan Iroquois County 2. Oswego 3. Forrest 1. Central Citizens' 3. Plano Community 4. Odell 2. Cissna Park 5. Prairie Creek Knox County 3. Clifton 4. Gilman Area 1. John Mosser Logan County 5. Milford 2. Maquon 1. Atlanta 6. Onarga Community 3. Salem 2. Elkhart 7. Sheldon 4. Victoria 3. Lincoln 5. Williamsfield 4. Mt. Pulaski Jackson County Lake County 1. Rick Warren Memorial Macon County 1. Antioch 1. Argenta-Oreana Jasper County 2. Barrington 2. Barclay 1. Newton 3. Cook Memorial 3. Blue Mound Memorial 4. Deerfield 4. Harristown Jefferson County 5. Ela Area 5. Maroa 6. Fox Lake 1. C. E. Brehm 6. Mt. Zion 7. Fremont 7. South Macon Jo Daviess County 8. Grayslake 9. Lake Villa Macoupin County 1. East Dubuque 10. Round Lake Area 2. Galena 1. Brighton Memorial 11. Vernon Area 2. Bunker Hill 12. Warren-Newport Kane County

139 3. Grand Prairie of The 9. River East Peoria County West 10. Rural Woodstock 1. Alpha Park 2. Brimfield Madison County McLean County 3. Chillicothe 1. Bethalto Public 1. Carlock 4. Dunlap 2. East Alton 2. Chenoa 5. Lillie M. Evans 3. Glen Carbon Centennial 3. Golden Prairie 6. Morrison-Mary Wiley 4. Hartford 4. Gridley 5. Hayner 5. Heyworth Piatt County 6. Maryville Community 6. Hudson Area 1. Allerton 7. Mississippi Valley 7. Lexington 2. Atwood-Hammond 8. Roxana 8. Mt. Hope-Funks Grove 3. Bement Township 9. Six Mile Regional 9. Towanda 4. Goose Creek 10. Tri-Township 5. Hope Welty 11. Worden Mercer County 1. Aledo Mercer Pike County Marion County 2. Edwards River 1. North Pike 1. Centralia 3. New Windsor 4. Seaton Putnam County Marshall County 5. Sherrard 1. Putnam County 1. Bond 6. Viola 2. Henry Randolph County Monroe County 3. Lacon 1. Central 4. Toluca 1. Valmeyer 2. Marissa Area 3. Steeleville Mason County Montgomery County 1. Forman Valley 1. Doyle Rock Island County 2. Havana 2. Farmersville-Waggoner 1. Cordova 3. Manito 3. Hillsboro Area 2. Hampton 4. Mason City 4. Litchfield 3. Milan-Blackhawk 4. Moore Memorial McDonough County Morgan County 5. River Valley 1. Blandinsville-Hire 1. M-C River Valley 6. Robert R. Jones 2. Bushnell 7. Rock River 3. Colchester Moultrie County 4. Macomb Public 1. Lovington Saline County 2. Marrowbone 1. Carrier Mills-Stonefort McHenry County 2. Eldorado Memorial 1. Algonquin Ogle County 3. Galatia 2. Cary Area 1. Bertolet Memorial 4. Harrisburg 3. Fox River Grove 2. Byron 4. Huntley 3. Creston-Dement Sangamon County 5. Johnsburg 4. Flagg-Rochelle 1. Auburn 6. Marengo-Union 5. Julia Hull 2. Chatham Area 7. McHenry 6. Oregon 3. Illiopolis & Niantic 8. Nippersink 7. Polo 4. Rochester

140 5. Sherman 4. Oakwood 3. Pecatonica 6. Tri-City 5. Potomac 4. Talcott Free 7. West Sangamon 6. Sidell 5. Winnebago 7. Westville Shelby County Woodford County 1. Moweaqua Warren County 1. El Paso 2. Windsor Storm 1. Warren County 2. Eureka Memorial 3. Illinois Prairie Washington County St. Clair County 1. Ashley Public Water District: 24 1. Cahokia 2. Caseyville White County Adams County

3. Daugherty 1. Norris City Memorial 1. Adams County 4. Freeburg Area 2. Mill Creek 5. New Athens Whiteside County Clark County 6. Smithton 1. Albany

2. Erie 1. Clark Edgar Rural

Stark County 3. Rock Falls 2. Union York 1. Bradford 4. Schmaling Memorial Franklin County 2. Ira C. Reed 3. Toulon Will County 1. Hill City 4. Wyoming 1. Beecher Fulton County 2. Crete Stephenson County 3. Des Plaines Valley 1. We-Ma-Tuk 1. Lena 4. Fossil Ridge Hancock County 2. Pearl City 5. Fountaindale 6. Frankfort 1. Dallas Rural Tazewell County 7. Homer Township 1. Ayer 8. Manhattan Jackson County 2. Creve Coeur 9. Mokena 1. Lakeside 3. Deer Creek 10. New Lenox 4. Fondulac 11. Peotone Lake County 5. H. A. Peine 12. Plainfield 1. Lake County 6. Mackinaw 13. Shorewood-Troy 7. Morton 14. Three Rivers Lawrence County 8. Tremont 15. University Park 1. Petrolia 9. Washington 16. White Oak 17. Wilmington Macoupin County Union County 1. Central Macoupin 1. Dongola Williamson County County Rural 2. Stinson Memorial 1. Anne West Lindsey 2. Crab Orchard Ogle County Vermilion County 1. Lost Lake 1. Catlin Winnebago County 2. Elwood 1. Cherry Valley Perry County 3. Hoopeston 2. North Suburban 1. Old Du Quoin

141 Peoria County Tazewell County Rock Island County 1. Route 150 1. Tremont 702 1. Big Island

Pope County Saline County River Conservancy 1. Millstone Districts: 17 1. Saline Valley

Richland County Clark County Wabash County 1. West Liberty-Dundas 1. Mill Creek 1. Bonpas 2. North Fork Saline County Whiteside County 1. Liberty-Ledford Cook County 1. Fulton Flood 1. Addison Creek Tazewell County Road and Bridge 1. North Tazewell Jackson County Districts: 1,391 1. Kinkaid-Reed's Creek Union County Adams County 1. Little Creek Jefferson County 1. Beverly 1. Rend Lake 2. Burton Will County 3. Camp Point 1. Godley Kane County 4. Clayton 1. Lake Marian 5. Columbus Williamson County 6. Concord 1. Blairsville Kankakee County 7. Ellington 2. Coal Valley 1. Kankakee 8. Fall Creek 3. Highway 37-N 9. Gilmer 4. Lake Egypt Marshall County 10. Honey Creek 1. Marshall-Putnam 11. Houston Rescue Squad Districts: 6 12. Keene Mason County 13. Liberty Boone County 1. Mason Cass Dredge 14. Lima 1. Capron 15. Mc Kee Ogle County 16. Melrose Grundy County 17. Mendon 1. Mazon-Verona-Kinsman 1. Lost Nation/New 18. Northeast Landing114 19. Payson McHenry County 20. Richfield 1. Marengo Pike County 21. Riverside 1. Bay Creek Watershed 22. Ursa Menard County 1. Menard County Pope County Bond County 1. Bay Creek 1. Burgess Morgan County 2. Lusk Creek 2. Central 1. Meredosia-Bluffs 3. La Grange

114 Also referred to as Lost Lake River Conservancy District

142 4. Mills 17. Mineral 9. Harwood 5. Mulberry Grove 18. Neponset 10. Hensley 6. Old Ripley 19. Ohio 11. Kerr 7. Pleasant Mound 20. Princeton 12. Ludlow 8. Shoal Creek 21. Selby 13. Mahomet 9. Tamalco 22. Walnut 14. Newcomb 23. Westfield 15. Ogden Boone County 24. Wheatland 16. Pesotum 1. Belvidere 25. Wyanet 17. Philo 2. Bonus 18. Rantoul 3. Boone Carroll County 19. Raymond 4. Caledonia 1. Cherry Grove-Shannon 20. Sadorus 5. Flora 2. Elkhorn Grove 21. Scott 6. Leroy 3. Fairhaven 22. Sidney 7. Manchester 4. Freedom 23. Somer 8. Poplar Grove 5. Mt. Carroll 24. South Homer 9. Spring 6. Rock Creek-Lima 25. St. Joseph 7. Salem 26. Stanton Brown County 8. Savanna 27. Tolono 1.Buckhorn 9. Washington 28. Urbana 2.Cooperstown 10. Woodland 3.Elkhorn 11. Wysox Christian County 4.Lee 12. York 1. Assumption 5.Missouri 2. Bear Creek 6.Mt. Sterling Cass County 3. Buckhart 7.Pea Ridge 1. Arenzville 4. Greenwood 8.Ripley 2. Ashland 5. Johnson 9.Versailles 3. Beardstown 6. King 4. Bluff Springs 7. Locust Bureau County 5. Chandlerville 8. May 1. Arispie 6. Hagener 9. Mosquito 2. Berlin 7. Newmansville 10. Mt. Auburn 3. Bureau 8. Panther Creek 11. Pana 4. Clarion 9. Philadelphia 12. Prairieton 5. Concord 10. Sangamon Valley 13. Ricks 6. Dover 11. Virginia 14. Rosamond 7. Fairfield 15. South Fork 8. Gold Champaign County 16. Stonington 9. Greenville 1. Ayers 17. Taylorville 10. Hall 2. Brown 11. Indiantown 3. Champaign Clark County 12. La Moille 4. Colfax 1. Anderson 13. Leepertown 5. Compromise 2. Auburn 14. Macon 6. Condit 3. Casey 15. Manlius 7. Crittenden 4. Darwin 16. Milo 8. East Bend 5. Dolson

143 6. Douglas 4. Humboldt 2. Crooked Creek 7. Johnson 5. Hutton 3. Greenup 8. Marshall 6. Lafayette 4. Neoga 9. Martinsville 7. Mattoon 5. Spring Point 10. Melrose 8. Morgan 6. Sumpter 11. Orange 9. North Okaw 7. Union 12. Parker 10. Paradise 8. Woodbury 13. Wabash 11. Pleasant Grove 14. Westfield 12. Seven Hickory De Witt County 15. York 1. Barnett Cook County 2. Clintonia Clay County 1. Bloom 3. Creek 1. Bible Grove 2. Bremen 4. Dewitt 2. Blair 3. Calumet 5. Harp 3. Clay City 4. Elk Grove 6. Nixon 4. Harter 5. Hanover 7. Rutledge 5. Hoosier 6. Lemont 8. Santa Anna 6. Larkinsburg 7. Leyden 9. Texas 7. Louisville 8. Lyons 10. Tunbridge 8. Oskaloosa 9. Maine 11. Wapella 9. Pixley 10. Northfield 12. Waynesville 10. Songer 11. Norwood Park 13. Wilson 11. Stanford 12. Orland 12. Xenia 13. Palatine DeKalb County 14. Palos 1. Afton Clinton County 15. Rich 2. Clinton 1. Breese 16. Schaumburg 3. Cortland 2. Brookside 17. Stickney 4. DeKalb 3. Carlyle 18. Thornton 5. Franklin 4. Clement 19. Wheeling 6. Genoa 5. East Fork 20. Worth 7. Kingston 6. Germantown 8. Malta 7. Irishtown Crawford County 9. Mayfield 8. Lake 1. Honey Creek 10. Milan 9. Looking Glass 2. Hutsonville 11. Paw Paw 10. Meridian 3. Lamotte 12. Pierce 11. Santa Fe 4. Licking 13. Sandwich 12. St. Rose 5. Martin 14. Shabbona 13. Sugar Creek 6. Montgomery 15. Somonauk 14. Wade 7. Oblong 16. South Grove 15. Wheatfield 8. Prairie 17. Squaw Grove 9. Robinson 18. Sycamore Coles County 10. Southwest 19. Victor 1. Ashmore 2. Charleston Cumberland County Douglas County 3. East Oakland 1. Cottonwood 1. Arcola

144 2. Bourbon 9. Mound 2. Benton 3. Bowdre 10. St. Francis 3. Browning 4. Camargo 11. Summit 4. Cave 5. Garrett 12. Teutopolis 5. Denning 6. Murdock 13. Union 6. Eastern 7. Newman 14. Watson 7. Ewing 8. Sargent 15. West 8. Frankfort 9. Tuscola 9. Goode Fayette County 10. Northern DuPage County 1. Avena 11. Six Mile 1. Addison 2. Bear Grove 12. Tyrone 2. Bloomingdale 3. Bowling Green 3. Downers Grove 4. Carson Fulton County 4. Lisle 5. Hurricane 1. Astoria 5. Milton 6. Kaskaskia 2. Banner 6. Naperville 7. Laclede 3. Bernadotte 7. Wayne 8. Lone Grove 4. Buckheart 8. Winfield 9. Loudon 5. Canton 9. York 10. Otego 6. Cass 11. Pope 7. Deerfield Edgar County 12. Ramsey 8. Ellisville 1. Brouilletts Creek 13. Sefton 9. Fairview 2. Buck 14. Seminary 10. Farmers 3. Edgar 15. Shafter 11. Farmington 4. Elbridge 16. Sharon 12. Harris 5. Embarrass 17. South Hurricane 13. Isabel 6. Grandview 18. Vandalia 14. Joshua 7. Hunter 19. Wheatland 15. Kerton 8. Kansas 20. Wilberton 16. Lee 9. Paris 17. Lewistown 10. Prairie Ford County 18. Liverpool 11. Ross 1. Brenton 19. Orion 12. Shiloh 2. Button 20. Pleasant 13. Stratton 3. Dix 21. Putman 14. Symmes 4. Drummer 22. Union 15. Young America 5. Lyman 23. Vermont 6. Mona 24. Waterford Effingham County 7. Patton 25. Woodland 1. Banner 8. Peach Orchard 26. Young Hickory 2. Bishop 9. Pella 3. Douglas 10. Rogers Gallatin County 4. Jackson 11. Sullivant 1. Asbury 5. Liberty 12. Wall 2. Bowlesville 6. Lucas 3. Eagle Creek 7. Mason Franklin County 4. Equality 8. Moccasin 1. Barren 5. Gold Hill

145 6. New Haven 7. Mayberry Henry County 7. North Fork 8. Mc Leansboro 1. Alba 8. Omaha 9. South Crouch 2. Andover 9. Ridgway 10. South Flannigan 3. Annawan 10. Shawnee 11. South Twigg 4. Atkinson 12. Twigg 5. Burns Greene County 6. Cambridge 1. Athensville Hancock County 7. Clover 2. Bluffdale 1. Appanoose 8. Colona 3. Carrollton 2. Augusta 9. Cornwall 4. Kane 3. Bear Creek 10. Edford 5. Linder 4. Carthage 11. Galva 6. Patterson 5. Chili 12. Geneseo 7. Rockbridge 6. Dallas City 13. Hanna 8. Roodhouse 7. Durham 14. Kewanee 9. Rubicon 8. Fountain Green 15. Loraine 10. Walkerville 9. Hancock 16. Lynn 11. White Hall 10. Harmony 17. Munson 12. Woodville 11. La Harpe 18. Osco 13. Wrights 12. Montebello 19. Oxford 13. Nauvoo 20. Phenix Grundy County 14. Pilot Grove 21. Weller 1. Aux Sable 15. Pontoosuc 22. Western 2. Braceville 16. Prairie 23. Wethersfield 3. Erienna 17. Rock Creek 24. Yorktown 4. Felix 18. Rocky Run 5. Garfield 19. Sonora Iroquois County 6. Goodfarm 20. St. Albans 1. Artesia 7. Gooselake 21. St. Mary's 2. Ash Grove 8. Greenfield 22. Walker 3. Ashkum 9. Highland 23. Wilcox 4. Beaver 10. Maine 24. Wythe 5. Beaverville 11. Mazon 6. Belmont 12. Nettle Creek Henderson County 7. Chebanse 13. Norman 1. Bald Bluff 8. Concord 14. Saratoga 2. Biggsville 9. Crescent 15. Vienna 3. Carman 10. Danforth 16. Wauponsee 4. Gladstone 11. Douglas 5. Lomax 12. Fountain Creek Hamilton County 6. Media 13. Iroquois 1. Beaver Creek 7. Oquawka 14. Loda 2. Crook 8. Raritan 15. Lovejoy 3. Crouch 9. Rozetta 16. Martinton 4. Dahlgren 10. Stronghurst 17. Middleport 5. Flannigan 11. Terre Haute 18. Milford 6. Knights Prairie 19. Milks Grove

146 20. Onarga 7. Field 22. West Galena 21. Papineau 8. Grand Prairie 23. Woodbine 22. Pigeon Grove 9. Mc Clellan 23. Prairie Green 10. Moore's Prairie Kane County 24. Ridgeland 11. Mt. Vernon 1. Aurora 25. Sheldon 12. Pendleton 2. Batavia 26. Stockland 13. Rome 3. Big Rock 14. Shiloh 4. Blackberry Jackson County 15. Spring Garden 5. Burlington 1. Bradley 16. Webber 6. Campton 2. Carbondale 7. Dundee 3. De Soto Jersey County 8. Elgin 4. Degognia 1. Elsah 9. Geneva 5. Elk 2. English 10. Hampshire 6. Fountain Bluff 3. Fidelity 11. Kaneville 7. Grand Tower 4. Jersey 12. Plato 8. Kinkaid 5. Mississippi 13. Rutland 9. Levan 6. Otter Creek 14. St. Charles 10. Makanda 7. Piasa 15. Sugar Grove 11. Murphysboro 8. Quarry 16. Virgil 12. Ora 9. Richwood 13. Pomona 10. Rosedale Kankakee County 14. Sand Ridge 11. Ruyle 1. Aroma 15. Somerset 2. Bourbonnais 16. Vergennes Jo Daviess County 3. Essex 1. Apple River 4. Ganeer Jasper County 2. Berreman 5. Kankakee 1. Crooked Creek 3. Council Hill 6. Limestone 2. Fox 4. Derinda 7. Manteno 3. Grandville 5. Dunleith 8. Momence 4. Grove 6. East Galena 9. Norton 5. Hunt City 7. Elizabeth 10. Otto 6. North Muddy 8. Guilford 11. Pembroke 7. Smallwood 9. Hanover 12. Pilot 8. South Muddy 10. Menominee 13. Rockville 9. St. Marie 11. Nora 14. Salina 10. Wade 12. Pleasant Valley 15. St. Anne 11. Willow Hill 13. Rawlins 16. Sumner 14. Rice 17. Yellowhead Jefferson County 15. Rush 1. Bald Hill 16. Scales Mound Kendall County 2. Blissville 17. Stockton 1. Big Grove 3. Casner 18. Thompson 2. Bristol 4. Dodds 19. Vinegar Hill 3. Fox 5. Elk Prairie 20. Wards Grove 4. Kendall 6. Farrington 21. Warren 5. Lisbon

147 6. Little Rock 2. Allen 9. Russell 7. Na-Au-Say 3. Brookfield 8. Oswego 4. Bruce Lee County 9. Seward 5. Dayton 1. Alto 6. Deer Park 2. Amboy Knox County 7. Dimmick 3. Ashton 1. Cedar 8. Eagle 4. Bradford 2. Chestnut 9. Earl 5. Brooklyn 3. Copley 10. Eden 6. China 4. Elba 11. Fall River 7. Dixon 5. Galesburg 12. Farm Ridge 8. East Grove 6. Haw Creek 13. Freedom 9. Hamilton 7. Henderson 14. Grand Rapids 10. Harmon 8. Indian Point 15. Groveland 11. Lee Center 9. Knox 16. Hope 12. Marion 10. Lynn 17. La Salle 13. May 11. Maquon 18. Manlius 14. Nachusa 12. Ontario 19. Mendota 15. Nelson 13. Orange 20. Meriden 16. Palmyra 14. Persifer 21. Miller 17. Reynolds 15. Rio 22. Mission 18. South Dixon 16. Salem 23. Northville 19. Sublette 17. Sparta 24. Ophir 20. Viola 18. Truro 25. Osage 21. Willow Creek 19. Victoria 26. Ottawa 22. Wyoming 20. Walnut Grove 27. Otter Creek 28. Peru Livingston County Lake County 29. Richland 1. Amity 1. Antioch 30. Rutland 2. Avoca 2. Avon 31. Serena 3. Belle Prairie 3. Benton 32. South Ottawa 4. Broughton 4. Cuba 33. Troy Grove 5. Charlotte 5. Ela 34. Utica 6. Chatsworth 6. Fremont 35. Vermillion 7. Dwight 7. Grant 36. Wallace 8. Eppards Point 8. Lake Villa 37. Waltham 9. Esmen 9. Libertyville 10. Fayette 10. Newport Lawrence County 11. Forrest 11. Shields 1. Allison 12. Germanville 12. Vernon 2. Bond 13. Indian Grove 13. Warren 3. Bridgeport 14. Long Point 14. Wauconda 4. Christy 15. Nebraska 15. Waukegan 5. Denison 16. Nevada 6. Lawrence 17. Newtown LaSalle County 7. Lukin 18. Odell 1. Adams 8. Petty 19. Owego

148 20. Pike 15. South Wheatland 15. Olive 21. Pleasant Ridge 16. Whitmore 16. Omphghent 22. Pontiac 17. Pin Oak 23. Reading Macoupin County 18. Saline 24. Rooks Creek 1. Barr 19. St. Jacob 25. Round Grove 2. Bird 20. Venice 26. Saunemin 3. Brighton 21. Wood River 27. Sullivan 4. Brushy Mound 28. Sunbury 5. Bunker Hill Marion County 29. Union 6. Cahokia 1. Alma 30. Waldo 7. Carlinville 2. Carrigan 8. Chesterfield 3. Centralia Logan County 9. Dorchester 4. Foster 1. Aetna 10. Gillespie 5. Haines 2. Atlanta 11. Girard 6. Iuka 3. Broadwell 12. Hilyard 7. Kinmundy 4. Chester 13. Honey Point 8. Meacham 5. Corwin 14. Mt. Olive 9. Odin 6. East Lincoln 15. Nilwood 10. Omega 7. Elkhart 16. North Otter 11. Patoka 8. Eminence 17. North Palmyra 12. Raccon 9. Hurlbut 18. Polk 13. Romine 10. Laenna 19. Scottville 14. Salem 11. Lake Fork 20. Shaws Point 15. Sandoval 12. Mt. Pulaski 21. Shipman 16. Stevenson 13. Oran 22. South Otter 17. Tonti 14. Orvil 23. South Palmyra 15. Prairie Creek 24. Staunton Marshall County 16. Sheridan 25. Virden 1. Bell Plain 17. West Lincoln 26. Western Mound 2. Bennington 3. Evans Macon County Madison County 4. Henry 1. Austin 1. Alhambra 5. Hopewell 2. Blue Mound 2. Chouteau 6. La Prairie 3. Decatur 3. Collinsville 7. Lacon 4. Friends Creek 4. Edwardsville 8. Richland 5. Harristown 5. Fort Russell 9. Roberts 6. Hickory Point 6. Foster 10. Saratoga 7. Illini 7. Hamel 11. Steuben 8. Long Creek 8. Helvetia 12. Whitefield 9. Maroa 9. Jarvis 10. Mt. Zion 10. Leef Mason County 11. Niantic 11. Marine 1. Allens Grove 12. Oakley 12. Moro 2. Bath 13. Pleasant View 13. Nameoki 3. Crane Creek 14. South Macon 14. New Douglas 4. Forest City

149 5. Havana McLean County 14. Rivoli 6. Kilbourne 1. Allin 15. Suez 7. Lynchburg 2. Anchor 8. Manito 3. Arrowsmith Montgomery County 9. Mason City 4. Bellflower 1. Audubon 10. Pennsylvania 5. Bloomington 2. Bois Darc 11. Quiver 6. Blue Mound 3. Butler Grove 12. Salt Creek 7. Cheneys Grove 4. East Fork 13. Sherman 8. Chenoa 5. Grisham 9. Cropsey 6. Harvel McDonough County 10. Dale 7. Hillsboro 1. Bethel 11. Danvers 8. Irving 2. Blandinsville 12. Dawson 9. Nokomis 3. Bushnell 13. Downs 10. North Litchfield 4. Chalmers 14. Dry Grove 11. Pitman 5. Eldorado 15. Empire 12. Raymond 6. Emmet 16. Funks Grove 13. Rountree 7. Hire 17. Gridley 14. South Litchfield 8. Industry 18. Hudson 15. Walshville 9. Lamoine 19. Lawndale 16. Witt 10. Macomb 20. Lexington 17. Zanesville 11. Mound 21. Martin 12. New Salem 22. Money Creek Moultrie County 13. Prairie City 23. Mt. Hope 1. Dora 14. Sciota 24. Normal 2. East Nelson 15. Scotland 25. Old Town 3. Jonathan Creek 16. Walnut Grove 26. Randolph 4. Lovington 27. Towanda 5. Lowe McHenry County 28. West 6. Marrowbone 1. Alden 29. White Oak 7. Sullivan 2. Algonquin 30. Yates 8. Whitley 3. Burton 4. Chemung Mercer County Ogle County 5. Countyral 1. Abington 1. Brookville 6. Dorr 2. Duncan 2. Buffalo 7. Dunham 3. Eliza 3. Byron 8. Grafton 4. Greene 4. Dement 9. Greenwood 5. Keithsburg 5. Eagle Point 10. Hartland 6. Mercer 6. Flagg 11. Hebron 7. Millersburg 7. Forreston 12. Marengo 8. New Boston 8. Grand Detour 13. Mc Henry 9. North Henderson 9. Lafayette 14. Nunda 10. Ohio Grove 10. Leaf River 15. Richmond 11. Perryton 11. Lincoln 16. Riley 12. Preemption 12. Lynnville 17. Seneca 13. Richland Grove 13. Marion

150 14. Maryland 5. Derry 8. Cordova 15. Monroe 6. Detroit 9. Drury 16. Mt. Morris 7. Fairmount 10. Edgington 17. Oregon-Nashua 8. Flint 11. Hampton 18. Pine Creek 9. Griggsville 12. Rural 19. Pine Rock 10. Hadley 13. South Moline 20. Rockvale 11. Hardin 14. Zuma 21. Scott 12. Kinderhook 22. Taylor 13. Levee Saline County 23. White Rock 14. Martinsburg 1. Brushy 24. Woosung 15. Montezuma 2. Carrier Mills 16. New Salem 3. Cottage Peoria County 17. Newburg 4. East Eldorado 1. Akron 18. Pearl 5. Galatia 2. Brimfield 19. Perry 6. Harrisburg 3. Chillicothe 20. Pittsfield 7. Independence 4. Elmwood 21. Pleasant Hill 8. Long Branch 5. Hallock 22. Pleasant Vale 9. Mountain 6. Hollis 23. Ross 10. Raleigh 7. Jubilee 24. Spring Creek 11. Rector 8. Kickapoo 12. Stonefort 9. Limestone Putnam County 13. Tate 10. Logan 1. Granville 11. Medina 2. Hennepin Sangamon County 12. Millbrook 3. Magnolia 1. Auburn 13. Princeville 4. Senachwine 2. Ball 14. Radnor 3. Buffalo Hart 15. Rosefield Richland County 4. Cartwright 16. Timber 1. Bonpas 5. Chatham 17. Trivoli 2. Claremont 6. Clear Lake 3. Decker 7. Cooper Piatt County 4. Denver 8. Cotton Hill 1. Bement 5. German 9. Curran 2. Blue Ridge 6. Madison 10. Divernon 3. Cerro Gordo 7. Noble 11. Fancy Creek 4. Goose Creek 8. Olney 12. Gardner 5. Monticello 9. Preston 13. Illiopolis 6. Sangamon 14. Island Grove 7. Unity Rock Island 15. Lanesville 8. Willow Branch 1. Andalusia 16. Loami 2. Blackhawk 17. Maxwell Pike County 3. Bowling 18. Mechanicsburg 1. Atlas 4. Buffalo Prairie 19. New Berlin 2. Barry 5. Canoe Creek 20. Pawnee 3. Chambersburg 6. Coal Valley 21. Rochester 4. Cincinnati 7. Coe 22. Springfield

151 23. Talkington 1. Canteen 16. West Point 24. Williams 2. Caseyville 17. Winslow 25. Woodside 3. Centreville 4. Engelmann Tazewell County Schuyler County 5. Fayetteville 1. Boynton 1. Bainbridge 6. Freeburg 2. Cincinnati 2. Birmingham 7. Lebanon 3. Deer Creek 3. Brooklyn 8. Lenzburg 4. Delavan 4. Browning 9. Marissa 5. Dillon 5. Buena Vista 10. Mascoutah 6. Elm Grove 6. Camden 11. Millstadt 7. Fon Du Lac 7. Frederick 12. New Athens 8. Groveland 8. Hickory 13. O'Fallon 9. Hittle 9. Huntsville 14. Prairie Du Long 10. Hopedale 10. Littleton 15. Shiloh Valley 11. Little Mackinaw 11. Oakland 16. Smithton 12. Mackinaw 12. Rushville 17. St. Clair 13. Malone 13. Woodstock 18. Stookey 14. Morton 19. Sugar Loaf 15. Pekin Shelby County 16. Sand Prairie 1. Ash Grove Stark County 17. Spring Lake 2. Big Spring 1. Elmira 18. Tremont 3. Clarksburg 2. Essex 19. Washington 4. Countyld Spring 3. Goshen 5. Dry Point 4. Osceola Vermilion County 6. Flat Branch 5. Penn 1. Blount 7. Herrick 6. Toulon 2. Butler 8. Holland 7. Valley 3. Carroll 9. Lakewood 8. West Jersey 4. Catlin 10. Moweaqua 5. Danville 11. Oconee Stephenson County 6. Elwood 12. Okaw 1. Buckeye 7. Georgetown 13. Penn 2. Dakota 8. Grant 14. Pickaway 3. Erin 9. Jamaica 15. Prairie 4. Florence 10. Love 16. Richland 5. Harlem 11. Mc Kendree 17. Ridge 6. Jefferson 12. Middlefork 18. Rose 7. Kent 13. Newell 19. Rural 8. Lancaster 14. Oakwood 20. Shelbyville 9. Loran 15. Pilot 21. Sigel 10. Oneco 16. Ross 22. Todds Point 11. Ridott 17. Sidell 23. Tower Hill 12. Rock Grove 18. South Ross 24. Windsor 13. Rock Run 19. Vance 14. Silver Creek St. Clair County 15. Waddams Warren County

152 1. Berwick 12. Jasper Will County 2. Coldbrook 13. Keith 1. Channahon 3. Ellison 14. Lamard 2. Crete 4. Floyd 15. Leech 3. Custer 5. Greenbush 16. Massilon 4. Florence 6. Hale 17. Mt. Erie 5. Frankfort 7. Kelly 18. Orchard 6. Green Garden 8. Lenox 19. Orel 7. Homer 9. Monmouth 20. Zif 8. Jackson 10. Point Pleasant 9. Joliet 11. Roseville White County 10. Lockport 12. Spring Grove 1. Burnt Prairie 11. Manhattan 13. Sumner 2. Carmi 12. Monee 14. Swan 3. Emma 13. New Lenox 15. Tompkins 4. Enfield 14. Peotone 5. Gray 15. Plainfield Washington County 6. Hawthorne 16. Reed 1. Ashley 7. Heralds Prairie 17. Troy 2. Beaucoup 8. Indian Creek 18. Washington 3. Bolo 9. Mill Shoals 19. Wesley 4. Covington 10. Phillips 20. Wheatland 5. Dubois 21. Will 6. Hoyleton Whiteside County 22. Wilmington 7. Irvington 1. Albany 23. Wilton 8. Johannisburg 2. Clyde 9. Lively Grove 3. Coloma Winnebago County 10. Nashville 4. Erie 1. Burritt 11. Oakdale 5. Fenton 2. Cherry Valley 12. Okawville 6. Fulton 3. Durand 13. Pilot Knob 7. Garden Plain 4. Harlem 14. Plum Hill 8. Genesee 5. Harrison 15. Richview 9. Hahnaman 6. Laona 16. Venedy 10. Hopkins 7. Owen 11. Hume 8. Pecatonica Wayne County 12. Jordan 9. Rockford 1. Arrington 13. Lyndon 10. Rockton 2. Barnhill 14. Montmorency 11. Roscoe 3. Bedford 15. Mt. Pleasant 12. Seward 4. Berry 16. Newton 13. Shirland 5. Big Mound 17. Portland 14. Winnebago 6. Elm River 18. Prophetstown 7. Four Mile 19. Sterling Woodford County 8. Garden Hill 20. Tampico 1. Cazenovia 9. Grover 21. Union Grove 2. Clayton 10. Hickory Hill 22. Ustick 3. Cruger 11. Indian Prairie 4. El Paso

153 5. Greene Massac County 12. Morgan #15 6. Kansas 1. Massac County Unit 7. Linn Perry County 8. Metamora Menard County 1. Perry County Unity 9. Minonk 1. Menard #1 10. Montgomery 2. Menard #2 Pope County 11. Olio 3. Menard #3 1. Pope #1 12. Palestine 4. Menard #4 2. Pope #2 13. Panola 5. Menard #5 3. Pope #10 14. Partridge 6. Menard #6 15. Roanoke 7. Menard #7 Pulaski County 16. Spring Bay 8. Menard # 8 1. Pulaski Unit 17. Worth 9. Menard #9 10. Menard #10 Randolph County Road Districts: 79 11. Menard #12 1. Randolph #1 12. Menards # 13 2. Randolph #2 Alexander County 13. Menard #14 3. Randolph #3 1. Alexander Unit 14. Menard #15 4. Randolph #4

Calhoun County Monroe County Scott County 1. Calhoun Unit 1. Monroe #1 1. Scott #1 2. Monroe #2 2. Scott #2 Edwards County 3. Monroe #3 3. Scott #3 1. Edwards #1 4. Monroe #4 4. Scott #4 2. Edwards #2 5. Monroe #5 5. Scott #5 3. Edwards #3 6. Monroe #6 6. Scott #6 4. Edwards #4 & 12 7. Monroe #7 7. Scott #7 5. Edwards #5 & 11 8. Monroe #8 6. Edwards #6 9. Monroe #9 Union County 7. Edwards #7 10. Monroe #10 1. Union Unit 8. Edwards #8 & #10 9. Edwards #9 Montgomery County Wabash County 10. Edwards #13 1. Fillmore Consolidated 1. Wabash #1 11. Edwards #14 2. Wabash #2 12. Edwards #15 Morgan County 3. Wabash #3 1. Morgan #1 4. Wabash #4 Hardin County 2. Morgan #3 5. Wabash #5 1. Hardin Unit #1 3. Morgan #4 6. Wabash #6 4. Morgan #5 Johnson County 5. Morgan #6 Williamson County 1. Johnson County Unit 6. Morgan #8 1. Williamson Unit 7. Morgan #9 8. Morgan #10 McDonough County Sanitary Districts: 119 1. Colchester- 9. Morgan #11 Tennessee #1 10. Morgan #13 Adams County 11. Morgan #14

154 1. Clayton 10. Old Town 1. Piasa Township 2. Golden 11. Plum Grove Estates 3. Liberty 12. Plum Grove Woodlands Johnson County 4. Mendon 13. South Lyons Township 1. Vienna 14. South Palos Township Alexander County 15. South Stickney Kane County 1. Central Alexander 16. Thorn Creek Basin 1. Grand Prairie County 17. Woodley Road 2. Plato Township 3. Wasco Bond County Crawford County 1. Mulberry Grove 1. Flat Rock Kendall County 1. Newark Boone County DeWitt County 2. Yorkville-Bristol 1. Boone County 1. Clinton Knox County Bureau County DuPage County 1. Galesburg 1. Lake Arispie 1. Downers Grove 2. Maquon 2. Glenbard Wastewater 3. Oneida Carroll County 3. Glen Ellyn Heights 4. Spoon Valley Lake 1. York 4. Highland Hills 5. Wataga 5. Salt Creek 6. Williamsfield Cass County 6. Wheaton 1. Beardstown Lake County Edwards County 1. Del Mar Woods Champaign County 1. West Salem 2. Lindenhurst 1. Urbana-Champaign 3. North Shore Fulton County 4. Round Lake Christian County 1. Farmington 1. South Fork 2. Table Grove LaSalle County 2. Taylorville 3. Vermont 1. Serena 2. Sheridan Clinton County Grundy County 1. Albers 1. SWEB Lee County 2. New Memphis 1. Franklin Grove 3. St. Rose Henry County 2. Paw Paw 1. Alpha Cook County 2. Annawan Macon County 1. Central Stickney 3. Orion 1. Argenta 2. Forest River 2. Decatur 3. Garden Homes Iroquois County 4. Glenbrook 1. Loda Macoupin County 5. Kimberly Heights 1. Virden 6. La Grange Highlands Jackson County 7. Mission Brook 1. Gorham Madison County 8. Northfield Woods 1. Holiday Shores 9. Oak Meadows Jersey County 2. Marine

155 3. Metro East Sangamon County School Districts: 852 4. Rosewood Heights 1. Springfield Metro Adams County Marion County St. Clair County 1. Central CUSD 3 1. Central City 1. Prairie Du Pont 2. CUSD 4 2. St. Libory 3. Liberty CUSD 2 Mason County 4. Payson CUSD 1 1. San Jose Tazewell County 5. Quincy SD 172 1. East Peoria Massac County 2. Greater Creve Coeur Alexander County 1. Joppa 1. Cairo SD 1 Vermilion County 2. Egyptian CUSD 5 McHenry County 1. Danville 1. Lake-In-The-Hills 2. Westville-Belgium Bond County 1. Bond County CUSD 2 McLean County Warren County 2. Mulberry Grove 1. Clearview 1. Little Swan Lake CUSD 1

Menard County Washington County Boone County 1. Old Salem-Chautauqua 1. Irvington 1. Belvidere CUSD 100 2. North Boone CUSD 200 Mercer County White County Brown County 1. Matherville 1. Norris City 2. New Boston 1. Brown County CUSD 1 3. Sherrard Will County Bureau County 4. Viola 1. Bonnie Brae-Forest Manor 1. Bureau Valley Ogle County 2. East Joliet CUSD 340 1. Lost Lake 3. Greenfield 2. Dalzell ESD 98 4. Lockport Heights 3. Depue CUSD 103 Peoria County 5. Oak Highlands-Ingalls 4. Hall THSD 502 1. Brimfield Park 5. La Moille CUSD 303 2. Greater Chillicothe 6. South Ridgewood 6. Ladd CCSD 94 3. Greater Peoria 7. Southeast Joliet 7. Malden CCSD 84 4. Hanna City 8. Sunnyland 8. Ohio CCSD 17 9. Ohio CHSD 505 Randolph County Winnebago County 10. Princeton ESD 115 1. Baldwin 1. Durand 11. Princeton THSD 500 2. Seward 12. Spring Valley CCSD 99 Richland County Calhoun County 1. Noble Woodford County 1. Oak Ridge 1. Brussels CUSD 42 Rock Island County 2. Calhoun CUSD 40 1. Cordova Carroll County 2. Coyne Center

156 1. Chadwick-Milledgeville Clinton County 25. CHSD 218 CUSD 399 1. Albers SD 63 26. Cicero SD 99 2. Eastland CUSD 308 2. Aviston SD 21 27. City of Chicago SD 299 3. West Carroll CUSD 314 3. Bartelso SD 57 28. Comm Cons SD 59 4. Breese SD 12 29. Cons HSD 230 Cass County 5. Carlyle CUSD 1 30. Cook County SD 130 1. A-C Central CUSD 262 6. Central CHSD 71 31. Country Club Hills 2. Beardstown CUSD 15 7. Damiansville SD 62 SD 160 3. Virginia CUSD 64 8. Germantown SD 60 32. Dolton SD 148 9. North Wamac SD 186 33. Dolton SD 149 Champaign County 10. St. Rose SD 14-15 34. East Maine SD 63 1. Champaign CUSD 4 11. Wesclin CUSD 3 35. East Prairie SD 73 2. Fisher CUSD 1 12. Willow Grove SD 46 36. Elmwood Park 3. Gifford CCSD 188 CUSD 401 4. Heritage CUSD 8 Coles County 37. Elem SD 159 5. Ludlow CCSD 142 1. Charleston CUSD 1 38. Evanston THSD 202 6. Mahomet-Seymour 2. Mattoon CUSD 2 39. Evanston-Skokie CUSD 3 3. Oakland CUSD 5 CCSD 65 7. Prairieview-Odgen 197 40. Evergreen Park 8. Rantoul City SD 137 Cook County CHSD 231 9. Rantoul THSD 193 1. Alsip-Hazelgreen- 41. Evergreen Park 10. St. Joseph CCSD 169 Oaklawn SD 126 ESD 124 11. St. Joseph-Ogden 2. Arbor Park SD 145 42. Fairview SD 72 CHSD 305 3. Argo CHSD 217 43. Flossmoor SD 161 12. Thomasboro CCSD 130 4. Arlington Hgts SD 25 44. Ford Heights SD 169 13. Tolono CUSD 7 5. Atwood Heights SD 125 45. Forest Park SD 91 14. Urbana SD 116 6. Avoca SD 37 46. Forest Ridge SD 142 7. Bellwood SD 88 47. Franklin Park SD 84 Christian County 8. Berkeley SD 87 48. General George Patton 1. Edinburg CUSD 4 9. Berwyn North SD 98 SD 133 2. Morrisonville CUSD 1 10. Berwyn South SD 100 49. Glencoe SD 35 3. Pana CUSD 8 11. Bloom THSD 206 50. Glenview CCSD 34 4. South Fork SD 14 12. Bremen CHSD 228 51. Golf Elem SD 67 5. Taylorville CUSD 3 13. Brookfield LaGrange 52. Harvey SD 152 SD 95 53. Hazel Crest SD 152.5 Clark County 14. Brookwood SD 167 54. Hillside SD 93 1. Casey-Westfield CUSD 15. Burbank SD 111 55. Homewood SD 153 4C 16. Burnham SD 154.5 56. Homewood-Flossmoor 2. Marshall CUSD C-2 17. Calumet City SD 155 CHSD 233 3. Martinsville CUSD 3C 18. Calumet Public SD 132 57. Hoover-Schrum SD 157 19. CCSD 146 58. Indian Springs SD 109 Clay County 20. CCSD 168 59. J.S. Morton HSD 201 60. Kenilworth SD 38 1. Clay City CUSD 10 21. CCSD 62 61. Kirby SD 140 2. Flora CUSD 35 22. Central Stickney SD 110 62. Komarek SD 94 3. North Clay CUSD 25 23. Chicago Heights SD 170 24. Chicago Ridge SD 127.5 63. LaGrange SD 102

157 64. LaGrange SD 105 103. Posen-Robbins ESD 142. Wilmette SD 39 65. LaGrange-Highlands 143.5 143. Winnetka SD 36 SD 106 104. Prairie Hills ESD 144 144. Worth SD 127 66. Lansing SD 158 105. Prospect Heights 67. Lemont THSD 210 SD 23 Crawford County 68. Lemont-Bromberek 106. Proviso THSD 209 1. Hutsonville CUSD 1 Comb SD 113A 107. Reavis THSD 220 2. Oblong CUSD 4 69. Leyden CHSD 212 108. Rhodes SD 84.5 3. Palestine CUSD 3 70. Lincoln Elem SD 156 109. Rich THSD 227 4. Robinson CUSD 2 71. Lincolnwood SD 74 110. Ridgeland SD 122 72. Lindop SD 92 111. Ridgewood CHSD 234 Cumberland County 73. Lyons Elem SD 103 112. River Forest SD 90 1. Cumberland CUSD 77 74. Lyons THSD 204 113. River Grove SD 85.5 2. Neoga CUSD 3 75. Maine THSD 207 114. River Trails SD 26 76. Mannheim SD 83 115. Riverside SD 96 DeKalb County 77. Matteson ESD 162 116. Riverside-Brookfield 1. DeKalb CUSD 428 78. Maywood SD 89 THSD 208 2. Genoa-Kingston CUSD 79. Midlothian SD 143 117. Rosemont ESD 78 424 80. Morton Grove SD 70 118. Sandridge SD 172 3. Hiawatha CUSD 426 81. Mt. Prospect SD 57 119. Schaumburg CCSD 54 4. Hinckley-Big Rock 82. New Trier THSD 203 120. Schiller Park SD 81 CUSD 429 83. Niles ESD 71 121. Skokie SD 68 5. Indian Creek SD 425 84. Niles THSD 219 122. Skokie SD 69 6. Sandwich CUSD 430 85. Norridge SD 80 123. Skokie SD 73.5 7. Somonauk CUSD 432 86. North Palos SD 117 124. South Holland SD 150 8. Sycamore CUSD 427 87. Northbrook ESD 27 125. South Holland SD 151 88. Northbrook SD 28 126. Steger SD 194 Department of Corrections 89. Northbrook-Glenview 127. Summit SD 104 1. IDJJ Sch Dist 428 SD 30 128. Sunnybrook SD 171 90. Northfield THSD 225 129. Sunset Ridge SD 29 De Witt County 91. Oak Lawn CHSD 229 130. Thornton-Fractional 1. Blue Ridge CUSD 18

92. Oak Lawn-Hometown THSD 215 2. Clinton CUSD 15 SD 123 131. Thornton SD 154 93. Oak Park ESD 97 132. Thornton THSD 205 Douglas County 94. Oak Park-River Forest 133. THSD 211 1. Arcola CUSD 306 SD 200 134. THSD 214 2. Arthur CUSD 305 95. Orland SD 135 135. Union Ridge SD 86 3. Tuscola CUSD 301 96. Palatine CCSD 15 136. W Harvey-Dixmoor SD 4. Villa Grove CUSD 302 97. Palos CCSD 118 147 98. Palos Heights SD 128 137. West Northfield SD 31 DuPage County 99. Park Forest Chicago 138. Westchester SD 92.5 Hgts SD 163 139. Western Springs 1. Addison SD 4 100. Park Ridge-Niles SD 101 2. Benjamin SD 25 CCSD 64 140. Wheeling CCSD 21 3. Bensenville SD 2 101. Pennoyer SD 79 141. Willow Springs 4. Bloomingdale SD 13 102. Pleasantdale SD 107 SD 108 5. Butler SD 53 6. Cass SD 63

158 7. CCSD 180 1. Edwards County CUSD Gallatin County 8. CCSD 89 1 1. Gallatin CUSD 7 9. CCSD 93 10. Center Cass SD 66 Effingham County Greene County 11. CHSD 94 1. Altamont CUSD 10 1. Carrollton CUSD 1 12. CHSD 99 2. Beecher City CUSD 20 2. Greenfield CUSD 10 13. CUSD 200 3. Dieterich CUSD 30 3. North Greene CUSD 3 14. CUSD 201 4. Effingham CUSD 40 15. Darien SD 61 5. Teutopolis CUSD 50 Grundy County 16. Downers Grove GSD 58 1. Braceville SD 75 17. DuPage HSD 88 Fayette County 2. Coal City CUSD 1 18. Elmhurst CUSD 205 1. Brownstown CUSD 201 3. Gardner CCSD 72C 19. Fenton CHSD 100 2. Ramsey CUSD 204 4. Gardner-S Wilmington 20. Glen Ellyn SD 41 3. St. Elmo CUSD 202 THSD 73 21. Glenbard THSD 87 4. Vandalia CUSD 203 5. Mazon-Verona-Kinsman 22. Gower SD 62 ESD 2C 23. Hinsdale CCSD 181 Ford County 6. Minooka CCSD 201 24. Hinsdale THSD 86 1. Gibson City-Melvin- 7. Minooka CHSD 111 25. Indian Prairie CUSD Sibley CUSD 5 8. Morris CHSD 101 204 2. Paxton-Buckley-Loda 9. Morris SD 54 26. Itasca SD 10 CUSD 10 10. Nettle Creek CCSD 24C 27. Keeneyville SD 20 11. Saratoga CCSD 60C 28. Lake Park HSD 108 Franklin County 12. South Wilmington 29. Lisle CUSD 202 1. Akin CCSD 91 CCSD 74 30. Lombard SD 44 2. Benton CCSD 47 31. Maercker SD 60 3. Benton CHSD 103 Hamilton County 32. Marquardt SD 15 4. Christopher CUSD 99 1. Hamilton County CUSD 33. Medinah SD 11 5. Ewing Northern CCSD 10 34. Naperville CUSD 203 115 35. Queen Bee SD 16 6. Frankfort CUSD 168 Hancock County 36. Roselle SD 12 7. Sesser-Valier CUSD 1. Carthage 37. Salt Creek SD 48 196 Elementary 317 38. SD 45, DuPage County 8. Thompsonville CUSD 2. Dallas ESD 327 39. West Chicago SD 33 174 3. Hamilton CCSD 328 40. Winfield SD 34 9. Zeigler-Royalton CUSD 4. Illini West 307 41. Wood Dale SD 7 188 5. La Harpe CSD347 42. Woodridge SD 68 6. Nauvoo-Colusa Fulton County Edgar County CUSD 325 1. Astoria CUSD 1 7. Southeastern CUSD 337 1. Edgar County CUD 6 2. Canton Union SD 66 8. Warsaw CUSD 316 2. Kansas CUSD 3 3. CUSD 3 Fulton County 3. Paris CUSD 4 4. Lewistown CUSD 97 Hardin County 4. Paris Union SD 95 5. Spoon River Valley 1. Hardin County CUSD 1 5. Shiloh CUSD 1 CUSD 4 6. V.I.T. CUSD 2 Edwards County Henderson County

159 1. West Central 6. McClellan CCSD 12 Kankakee County CUSD 235 7. Mt. Vernon SD 80 1. Bourbonnais SD 53 8. Mt. Vernon THSD 201 2. Bradley-Bourbonnais Henry County 9. Opdyke-Belle Rive CHSD 307 1. AlWood CUSD 225 CCSD 5 3. Bradley SD 61 2. Annawan CUSD 226 10. Rome CCSD 2 4. Grant Park CUSD 6 3. Cambridge CUSD 227 11. Spring Garden CCSD 5. Herscher CUSD 2 4. Colona SD 190 178 6. Kankakee SD 111 5. Galva CUSD 224 12. Summersville SD 79 7. Manteno CUSD 5 6. Geneseo CUSD 228 13. Waltonville CUSD 1 8. Momence CUSD 1 7. Kewanee CUSD 229 14. Woodlawn Unit 209 9. Pembroke CCSD 259 8. Orion CUSD 223 10. St. Anne CCSD 256 9. Wethersfield CUSD 230 Jersey County 11. St. Anne CHSD 302 1. Jersey CUSD 100 12. St. George CCSD 258 Iroquois County 1. Central CUSD 4 Jo Daviess County Kendall County 2. Cissna Park CUSD 6 1. East Dubuque Unit SD 1. CUSD 308 3. Crescent-Iroquois 119 2. Lisbon CCSD 90 CUSD 249 2. Galena USD 120 3. Newark CCSD 66 4. Donovan CUSD 3 3. River Ridge CUSD 210 4. Newark CHSD 18 5. Iroquois County CUSD 4. Scales Mound CUSD 5. Plano CUSD 88 9 211 6. Yorkville CUSD 115 6. Iroquois West CUSD 10 5. Stockton CUSD 206 7. Milford Area 6. Warren CUSD 205 Knox County Public #124 1. Abingdon-Avon CUSD Johnson County 276 Jackson County 1. Buncombe CSD 43 2. Galesburg CUSD 205 1. Carbondale CHSD 165 2. Cypress ESD 64 3. Knoxville CUSD 202 2. Carbondale ESD 95 3. Goreville CUSD 1 4. R.O.W.V.A. CUSD 208 3. DeSoto Cons SD 86 4. New Simpson Hill SD 5. Williamsfield 4. Elverado CUSD 196 32 CUSD 210 5. Giant City CCSD 130 5. Vienna HSD 133 6. Murphysboro 6. Vienna SD 55 Lake County CUSD 186 1. Adlai E. Stevenson 7. TriCounty CUSD 176 Kane County HSD 125 8. Unity Point SD 140 1. Aurora East USD 131 2. Antioch CCSD 34 2. Aurora West USD 129 3. Aptakisic-Tripp CCSD Jasper County 3. Batavia USD 101 102 1. Jasper County CUSD 1 4. Central CUSD 301 4. Bannockburn SD 106 5. Comm Unit School 5. Barrington CUSD 220 Jefferson County District 300 6. Beach Park CCSD 3 1. Bethel SD 82 6. Geneva CUSD 304 7. Big Hollow SD 38 2. Bluford USD 318 7. Kaneland CUSD 302 8. CHSD 128 3. Farrington CCSD 99 8. School District U-46 9. CHSD 117 4. Field CCSD 3 9. St. Charles CUSD 303 10. Deerfield SD 109 5. Grand Prairie CCSD 6 11. Diamond Lake SD 76

160 12. Emmons SD 33 7. LaSalle-Peru THSD 120 11. Tri Point CUSD 6-J 13. Fox Lake GSD 114 8. Leland CUSD 1 12. Woodland CUSD 5 14. Fremont SD 79 9. Lostant Grade SD 425 15. Gavin SD 37 10. Marseilles ESD 150 Logan County 16. Grant CHSD 124 11. Mendota CCSD 289 1. Chester-East Lincoln 17. Grass Lake SD 36 12. Mendota THSD 280 CCSD 61 18. Grayslake CCSD 46 13. Miller Township CCSD 2. Hartsburg-Emden 19. Grayslake CHSD 127 210 CUSD 21 20. Gurnee SD 56 14. Oglesby ESD 125 3. Lincoln CHSD 404 21. Hawthorn CCSD 73 15. Ottawa ESD 141 4. Lincoln Elem SD 27 22. Kildeer-Countryside 16. Ottawa THSD 140 5. Mt. Pulaski CUSD 23 CCSD 96 17. Peru ESD 124 6. New Holland- 23. Lake Bluff ESD 65 18. Rutland CCSD 230 Middletown ESD 88 24. Lake Forest CHSD 115 19. Seneca CCSD 170 7. W Lincoln-Broadwell 25. Lake Forest SD 67 20. Seneca THSD 160 ESD 92 26. Lake Villa CCSD 41 21. Serena CUSD 2 27. Lake Zurich CUSD 95 22. Streator ESD 44 Macon County 28. Libertyville SD 70 23. Streator THSD 40 1. Argenta-Oreana 29. Lincolnshire-Prairie 24. Tonica CCSD 79 CUSD 1 View SD 103 25. Wallace CCSD 195 2. Decatur SD 61 30. Millburn CCSD 24 26. Waltham CCSD 185 3. Maroa-Forsyth CUSD 2 31. Mundelein CHSD 120 4. Meridian CUSD 15 32. Mundelein ESD 75 Lawrence County 5. Mt. Zion CUSD 3 33. North Chicago SD 187 1. Lawrence County 6. Sangamon Valley 34. North Shore SD 112 CUSD 20 CUSD 9 35. Oak Grove SD 68 2. Red Hill CUSD 10 7. Warrensburg-Latham 36. Rondout SD 72 CUSD 11 37. Round Lake CUSD 116 Lee County 38. THSD 113, 1. Amboy CUSD 272 Macoupin County Highland Park 2. Ashton CUSD 275 1. Bunker Hill CUSD 8 39. Warren THSD 121 3. Dixon Unit SD 170 2. Carlinville CUSD 1 40. Wauconda CUSD 118 4. Paw Paw CUSD 271 3. Gillespie CUSD 7 41. Waukegan CUSD 60 5. Steward ESD 220 4. Mt. Olive CUSD 5 42. Winthrop Harbor SD 1 5. North Mac CUSD 34 43. Woodland CCSD 50 Livingston County 6. Northwestern CUSD 2 44. Zion SD 6 1. Cornell CCSD 426 7. Southwestern CUSD 9 45. Zion-Benton THSD 126 2. Dwight Common 8. Staunton CUSD 6 SD 232 LaSalle County 3. Dwight THSD 230 Madison County 1. Allen-Otter Creek 4. Flanagan-Cornell SD 74 1. Alton CUSD 11 CCSD 65 5. Odell CCSD 435 2. Bethalto CUSD 8 2. Deer Park CCSD 82 6. Pontiac CCSD 429 3. Collinsville CUSD 10 3. Dimmick CCSD 175 7. Pontiac THSD 90 4. East Alton SD 13 4. Earlville CUSD 9 8. Prairie Central CUSD 8 5. East Alton-Wood River 5. Grand Ridge CCSD 95 9. Rooks Creek CCSD 425 CHSD 14 6. LaSalle ESD 122 10. Saunemin CCSD 438 6. Edwardsville CUSD 7

161 7. Granite City CUSD 9 McHenry County 1. Hillsboro CUSD 3 8. Highland CUSD 5 1. Alden-Hebron SD 19 2. Litchfield CUSD 12 9. Madison CUSD 12 2. Cary CCSD 26 3. Nokomis CUSD 22 10. Roxana CUSD 1 3. CHSD 155 4. Panhandle CUSD 2 11. Triad CUSD 2 4. Crystal Lake CCSD 47 12. Venice CUSD 3 5. Fox River Grove CSD 3 Morgan County 13. Wood River-Hartford 6. Harrison SD 36 1. Franklin CUSD 1 ESD 15 7. Harvard CUSD 50 2. Jacksonville SD 117 8. Huntley CSD 158 3. Meredosia- Marion County 9. Johnsburg CUSD 12 Chambersburg 1. Central City SD 133 10. Marengo CHSD 154 CUSD 11 2. Centralia HSD 200 11. Marengo-Union Elem 4. Triopia CUSD 27 3. Centralia SD 135 CSD 165 5. Waverly CUSD 6 4. Iuka CCSD 7 12. McHenry CCSD 15 5. Kell CCSD C2 13. McHenry CHSD 156 Moultrie County 6. Odin PSD 722 14. Nippersink SD 2 1. Okaw Valley CUSD 302 7. Patoka CUSD 100 15. Prairie Grove CSD 46 2. Sullivan CUSD 300 8. Raccon CCSD 1 16. Richmond-Burton 9. Salem CHSD 600 CHSD 157 Ogle County 10. Salem SD 111 17. Riley CCSD 18 1. Byron CUSD 226 11. Sandoval CUSD 501 18. Woodstock CUSD 200 2. Creston CCSD 161 12. Selmaville CCSD 10 3. Eswood CCSD 269 13. South Central McLean County 4. Forrestville Valley CUSD 401 1. Bloomington SD 87 CUSD 221 2. Heyworth CUSD 4 5. Kings CSD 144 Marshall County 3. Leroy CUSD 2 6. Meridian CUSD 223 1. Henry-Senachwine 4. Lexington CUSD 7 7. Oregon CUSD 220 CUSD 5 5. McLean County USD 5 8. Polo CUSD 222 2. Midland CUSD 7 6. Olympia CUSD 16 9. Rochelle CCSD 231 7. Ridgeview CUSD 19 10. Rochelle THSD 212 Mason County 8. Tri-Valley CUSD 3 1. Havana CUSD 126 Peoria County 2. Illini Central CUSD 189 Menard County 1. Bartonville SD 66 3. Midwest Central CUSD 1. Athens CUSD 213 2. Brimfield CUSD 309 191 2. Greenview CUSD 200 3. Dunlap CUSD 323 3. Porta CUSD 202 4. Elmwood CUSD 322 Massac County 5. Farmington Central 1. Joppa-Maple Grove Mercer County SD 265 USD 38 1. Mercer County #404 6. Hollis Cons SD 328 2. Massac CUSD 1 7. IL Valley Central Monroe County USD 321 McDonough County 1. Columbia CUSD 4 8. Illini Bluffs CUSD 327 1. Bushnell-Prairie City 2. Valmeyer CUSD 3 9. Limestone CHSD 310 CUSD 170 3. Waterloo CUSD 5 10. Limestone-Walters 2. Macomb CUSD 185 CCSD 316 3. West Prairie SD 103 Montgomery County 11. Monroe SD 70

162 12. Norwood SD 63 4. Prairie du Rocher Scott County 13. Oak Grove SD 68 CCSD 134 1. Scott-Morgan CUSD 2 14. Peoria Heights 5. Red Bud CUSD 132 2. Winchester CUSD 1 CUSD 325 6. Sparta CUSD 140 15. Peoria SD 150 7. Steeleville CUSD 138 Shelby County 16. Pleasant Hill SD 69 1. Central A&M CUD 21 17. Pleasant Valley SD 62 Richland County 2. Cowden Herrick CU 3A 18. Princeville CUSD 326 1. Richland County 3. Shelbyville CUSD 4 CUSD 1 4. Stewardson-Strasburg Perry County CUSD 5A 1. CCSD 204 Rock Island County 5. Windsor CUSD 1 2. DuQuoin CUSD 300 1. Carbon Cliff-Barstow 3. Pinckneyville SD 36 St. Clair County CHSD 101 2. East Moline SD 37 1. Belle Valley SD 119 4. Pinckneyville SD 50 3. Hampton SD 29 2. Belleville SD 118 5. Tamaroa SD 5 4. Moline USD 40 3. Belleville THSD 201 5. Riverdale CUSD 100 4. Brooklyn/Lovejoy SD Piatt County 6. Rock Island SD 41 188 1. Bement CUSD 5 7. Rockridge CUSD 300 5. Cahokia Unit SD 187 2. Cerro Gordo CUSD 100 8. Sherrard CUSD 200 6. Central SD 104 3. Deland-Weldon 9. Silvis SD 34 7. Dupo CUSD 196 CUSD 57 10. United THSD 30 8. East St. Louis SD 189 4. Monticello CUSD 25 9. Freeburg CCSD 70 Saline County 10. Freeburg CHSD 77 Pike County 1. Carrier Mills-Stonefort 11. Grant CCSD 110 1. Griggsville-Perry CUSD 2 12. Harmony Emge SD 175 CUSD 4 2. Eldorado CUSD 4 13. High Mount SD 116 2. Pikeland CUSD 10 3. Galatia CUSD 1 14. Lebanon CUSD 9 3. Pleasant Hill CUSD 3 4. Harrisburg CUSD 3 15. Marissa CUSD 40 4. Western CUSD 12 16. Mascoutah CUSD 19 Sangamon County 17. Millstadt CCSD 160 Pope County 1. Auburn CUSD 10 18. New Athens CUSD 60 1. Pope County CUSD 1 2. Ball-Chatham CUSD 5 19. O'Fallon CCSD 90 3. New Berlin CUSD 16 20. O'Fallon THSD 203 Pulaski County 4. Pawnee CUSD 11 21. Pontiac-Wm. Holliday 1. Century CUSD 100 5. Pleasant Plains CUSD 8 SD 105 2. Meridian CUSD 101 6. Riverton CUSD 14 22. Shiloh Village SD 85 7. Rochester CUSD 3A 23. Signal Hill SD 181 Putnam County 8. Springfield SD 186 24. Smithton CCSD 130 1. Putnam County CUSD 9. Tri-City CUSD 1 25. St. Libory Cons. SD 30 535 10. Williamsville CUSD 15 26. Whiteside SD 115 27. Wolf Branch SD 113 Randolph County Schuyler County 1. Chester CUSD 139 1. Schuyler-Industry Stark County 2. Chester N HSD 122 CUSD 5 1. Bradford CUSD 1 3. Coulterville CUSD 1 2. Stark County CUSD 100

163 Stephenson County 5. Georgetown-Ridge Whiteside County 1. Dakota CUSD 201 Farm CUSD 4 1. East Coloma- Nelson 2. Freeport SD 145 6. Hoopeston Area CUSD CESD 20 3. Lena-Winslow CUSD 11 2. Erie CUSD 1 202 7. Oakwood CUSD 76 3. Montmorency CCSD 4. Orangeville CUSD 203 8. Potomac CUSD 10 145 5. Pearl City CUSD 200 9. Rossville-Alvin CUSD 4. Morrison CUSD 6 7 5. Prophetstown-Lyndon- Tazewell County 10. Salt Fork Community Tampico CUSD 3 1. Central SD 51 Unit #512 6. River Bend CUSD 2 2. Creve Coeur SD 76 11. Westville CUSD 2 7. Rock Falls SD 13 3. Deer Creek-Mackinaw 8. Rock Falls THSD 301 CUSD 701 Wabash County 9. Sterling CUSD 5 4. Delavan CUSD 703 1. Allendale CCSD 17 5. District 50 Schools 2. Wabash CUSD 348 Will County 6. East Peoria CHSD 309 1. Beecher CUSD 200U 7. East Peoria SD 86 Warren County 2. Chaney-Monge SD 88 8. Morton CUSD 709 1. Monmouth-Roseville 3. Channahon SD 17 9. N Pekin-Marquette CUSD 238 4. Crete-Monee CUSD Heights SD 102 2. United CUSD 304 201-U 10. Pekin CHSD 303 5. Elwood CCSD 203 11. Pekin Public SD 108 Washington County 6. Fairmont SD 89 12. Rankin ESD 98 1. Ashley CCSD 15 7. Frankfort CCSD 157C 13. Robein SD 85 2. Irvington CCSD 11 8. Homer CCSD 33C 14. South Pekin SD 137 3. Nashville CCSD 49 9. Joliet SD 86 15. Spring Lake CCSD 606 4. Nashville CHSD 99 10. Joliet THSD 204 16. Tremont CUSD 702 5. Oakdale CCSD 1 11. Laraway CCSD 70C 17. Washington CHSD 308 6. West Washington 12. Lincoln-Way CHSD 210 18. Washington SD 52 County CUD 10 13. Lockport SD 91 14. Lockport THSD 205 Union County Wayne County 15. Manhattan SD 114 1. Anna CCSD 37 1. Fairfield CHSD 225 16. Mokena SD 159 2. Anna-Jonesboro CHSD 2. Fairfield Public SD 112 17. New Lenox SD 122 81 3. Geff CCSD 14 18. Peotone CUSD 207U 3. Cobden CUSD 17 4. Jasper CCSD 17 19. Plainfield CCSD 202 4. County of Union SD 43 5. New Hope CCSD 6 20. Reed-Custer CUSD 5. Dongola USD 66 6. North Wayne CUSD 255U 6. Lick Creek CCSD 16 200 21. Richland SD 88A 7. Shawnee CUSD 84 7. Wayne City CUSD 100 22. Rockdale SD 84 23. Summit Hill SD 161 Vermilion County White County 24. Taft SD 90 1. Armstrong THSD 225 1. Carmi-White County 25. Troy CCSD 30C 2. Armstrong-Ellis CSD 61 CUSD 5 26. Union SD 81 3. Bismarck-Henning 2. Grayville CUSD 1 27. Valley View CUSD CUSD 1 3. Norris City-Omaha- 365U 4. Danville CCSD 118 Enfield CUSD 3 28. Will County SD 92

164 29. Wilmington CUSD Bond County Cumberland County 209U 1. Bond County 1. Cumberland County

Williamson County Boone County DeKalb County 1. Carterville CUSD 5 1. Boone County 1. DeKalb County 2. Crab Orchard CUSD 3 3. Herrin CUSD 4 Brown County De Witt County 4. Johnston City CUSD 1 1. Brown County 1. Dewitt County 5. Marion CUSD 2 Bureau County Douglas County Winnebago County 1. Bureau County 1. Douglas County 1. County of Winnebago SD 320 Calhoun County Edgar County 2. Durand CUSD 322 1. Calhoun County 1. Edgar County 3. Harlem CSD 122 4. Hononegah CHSD 207 Carroll County Edwards County 5. Kinnikinnick CCSD 131 1. Carroll County 1. Edwards County 6. Pecatonica CUSD 321 7. Prairie Hill CCSD 133 Cass County Effingham County 8. Rockford SD 205 1. Cass County 1. Effingham County 9. Rockton SD 140 10. Shirland CCSD 134 Champaign County Fayette County 11. Winnebago CUSD 323 1. Champaign County 1. Fayette County Woodford County Christian County Ford County 1. County of Woodford SD 122 1. Christian County 1. Ford County 2. El Paso-Gridley CUSD Clark County Franklin County 11 3. Eureka CUSD 140 1. Clark County 1. Franklin County 4. Fieldcrest CUSD 6 5. Germantown Hills SD Clay County Fulton County 69 1. Clay County 1. Fulton County 6. Lowpoint-Washburn CUSD 21 Clinton County Gallatin County 7. Metamora CCSD 1 1. Clinton County 1. Gallatin County 8. Riverview CCSD 2 9. Roanoke-Benson CUSD Coles County Greene County 60 1. Coles County 1. Greene County

Cook County Grundy County Soil and Water Conservation Districts: 97 1. North Cook 1. Grundy County

Adams County Crawford County Hamilton County 1. Adams County 1. Crawford County 1. Hamilton County

165 Hancock County Lawrence County Mercer County 1. Hancock County 1. Lawrence County 1. Mercer County

Henderson County Lee County Monroe County 1. Henderson County 1. Lee County 1. Monroe County

Henry County Livingston County Montgomery County 1. Henry County 1. Livingston County 1. Montgomery County

Iroquois County Logan County Morgan County 1. Iroquois County 1. Logan County 1. Morgan County

Jackson County Macon County Moultrie County 1. Jackson County 1. Macon County 1. Moultrie County

Jasper County Macoupin County Ogle County 1. Jasper County 1. Macoupin County 1. Ogle County

Jefferson County Madison County Peoria County 1. Jefferson County 1. Madison County 1. Peoria County

Jersey County Marion County Perry County 1. Jersey County 1. Marion County 1. Perry County

Jo Daviess County Marshall County Piatt County 1. Jo Daviess 1. Marshall-Putnam County 1. Piatt County

Johnson County Mason County Pike County 1. Johnson County 1. Mason County 1. Pike County

Kane County Massac County Pope County 1. Kane-DuPage County 1. Massac County 1. Pope-Hardin County

Kankakee County McDonough County Pulaski County 1. Kankakee County 1. McDonough County 1. Pulaski-Alexander County Kendall County McHenry County 1. Kendall County 1. McHenry-Lake County Randolph County 1. Randolph County Knox County McLean County 1. Knox County 1. McLean County Richland County 1. Richland County LaSalle County Menard County 1. LaSalle County 1. Menard County Rock Island County 1. Rock Island County

166 Saline County White County Special Recreation Districts: 1. Saline County 1. White County 18

Sangamon County Whiteside County Cook County 1. Sangamon County 1. Whiteside County 1. Northern Suburban 2. Northwest Suburban Schuyler County Will County 3. South Suburban 1. Schuyler County 1. Will-South County 4. Southwest Suburban 5. West Suburban Scott County Williamson County DuPage County 1. Scott County 1. Williamson County 1. Gateway Shelby County Winnebago County 2. Northeast DuPage 1. Shelby County 1. Winnebago County 3. South East 4. Western DuPage St. Clair County Woodford County Kane County 1. St. Clair County 1. Woodford County 1. Fox Valley Stark County Solid Waste Disposal Districts: Kankakee County 1. Stark County 10 1. River Valley Stephenson County Cook County Lake County 1. Stephenson County 1. Northern Cook 1. Central Lake 2. West Cook County Tazewell County 2. Warren 1. Tazewell County Jo Daviess County Madison County 1. Jo Daviess-Carroll Union County 1. Metro East Park 1. Union County Kane County McHenry County 1. Burlington Township 1. Northern Illinois Vermilion County 2. Campton Township 1. Vermilion County 3. Rutland Township Tazewell County 4. Virgil Township Wabash County 1. Illinois River Valley Lake County 1. Wabash County Will County 1. Lake County Warren County 1. Lincolnway 2. Northern Will 1. Warren County Logan County 1. Logan County Joint Washington County Street Lighting Districts: 26 1. Washington County Rock Island County Adams County 1. Rock Island County Wayne County 1. Ursa 1. Wayne County Boone County

167 1. Garden Prairie 2. East Moreland 1. Massac County 3. Preston Heights Clinton County Water Authorities: 17 1. Ferrin-Shattuc Winnebago County 2. New Memphis 1. Lincoln Acres Effingham County 3. St. Rose 2. Washington Park 1. Effingham

Cook County Woodford County Kane County 1. Forest River 1. Lowpoint 1. Sugar Grove 2. Norwood Park Surface Water Districts: 8 Lawrence County DeKalb County 1. Russell-Allison 1. Fairdale DuPage County 1. South DuPage Logan County Greene County 2. Westmont Acres #2 1. Northern Logan County 1. Wrights Marshall County Macon County Logan County 1. Toluca Community 1. Mahomet Aquifer 1. Chestnut 2. Lawndale Massac County Mason County 1. Upper Cache 1. Imperial Valley Madison County 1. Miracle Manor- St. Clair County McLean County Bellemore Place 1. Mascoutah 1. Allin Township 2. Prairietown 2. Danvers Township 3. State Park Place Tazewell County 3. Hudson Township 1. Groveland 4. Mt. Hope - Funks Grove Marshall County 5. Southeast Mc Lean 1. Camp Grove Union County County 1. Lick Creek McLean County 2. Shawnee Valley Menard County 1. Cropsey 1. Menard County Tuberculosis Sanitarium Peoria County Piatt County Board and District: 4 1. West Peoria 1. Mahomet Valley Douglas County St. Clair County 1. Massac County Randolph County 1. Fairview 1. Randolph 2. St. Clair Kendall County Tazewell County Stephenson County 1. Kendall County 1. Mackinaw Valley 1. McConnell Lake County Vermilion County Will County 1. Lake County 1. Blount Township 1. East Joliet Massac County 2. South Ross Township

168 Water Commissions: 14 1. Dewey Community DeKalb County 2. Sangamon Valley Public Adams County 1. Kishwaukee Water 3. Seymour 1. Clayton-Camp Point Reclamation Clinton County Cook County DuPage County 1. Carlyle Southwest 1. Brookfield-North 1. Flagg Creek Water 2. Clinton County East Riverside Reclamation 3. New Memphis 2. Morton Grove-Niles 4. St. Rose Public 3. Northwest Kane County 1. Fox Metro Water Cook County DuPage County Reclamation 1. Midlothian-Markham 1. DuPage 2. Fox River Water 2. West Suburban Reclamation Jefferson County 3. Mill Creek Water Crawford County 1. Dix-Kell Water and Reclamation 1. Eaton Sewer Lake County Cumberland County Macoupin County 1. Northern Moraine 1. Lake Mattoon 1. Palmyra Modesto Wastewater Reclamation Franklin County Sangamon County 1. Akin McLean County 1. Otter Lake 2. Mulkeytown 2. Buffalo-Dawson- 1. Bloomington-Normal 3. Plumfield Mechanicsburg Sewer Water Reclamation 3. Mechanicsburg-Buffalo Fulton County Water Sangamon County 1. South Fulton 4. South Sangamon 1. Springfield Metropolitan Gallatin County Schuyler County Winnebago County 1. Gallatin-White 1. Camden-Littleton 1. Rock River Water Reclamation Greene County St. Clair County 1. Greene County Rural 1. Freeburg-Smithton- Water Service Districts: 68 Hecker Hamilton County 2. Summerfield-Lebanon- Alexander County 1. Hamilton County Mascoutah 1. Central Alexander County Hardin County Water Reclamation Districts: 2. McClure-East Cape 1. Hardin County #1 10 Girardeau Jackson County Cook County Calhoun County 1. Buncombe 1. Metropolitan Water 1. Calhoun Rural 2. Murdale Reclamation of Greater 3. South Highway Chicago Champaign County Johnson County

169 1. Burnside Putnam County 1. Hennepin Public Lake County 1. Fox Waterway Agency Saline County 1. Mitchellville Lawrence County 2. Prospect 1. Birds-Pinkstaff 3. Raleigh

Macoupin County Sangamon County 1. Henderson Public 1. Curran Gardner Public 2. South Palmyra Rural Schuyler County Madison County 1. Hickory-Kerton 1. Fosterburg 2. Meadow Brook Public St. Clair County 3. Mitchell Public 1. Commonfields of 4. Moro Cahokia 5. Northeast Central 2. Kaskaskia County 3. Mound 6. Pontoon Beach Public 4. Prairie DuPont Public 7. Three County Public 8. Tri-Township Stephenson County 1. Otter Creek Lake Massac County 1. Fort Massac Tazewell County 1. Groveland Township Monroe County 1. Fountain Union County 1. Lick Creek Morgan County 2. Shawnee Valley 1. Alexander 2. Murrayville-Woodson Vermilion County 1. Olivet Public Moultrie County 1. Moultrie County Williamson County 1. Corinth Peoria County 2. Devil’s Kitchen 1. Limestone-Walters 3. Ferges 2. Pleasant Valley 3. T-L Rural Winnebago County 1. North Park Public Perry County 1. Elverado Woodford County 1. Caterpillar Trail Public Pike County 1. Pike County #1

170 Appendix A The following tables list the local governments that were delinquent in filling their annual financial reports with the Illinois Comptroller’s Office and were therefore excluded from the data presented in the Comptroller’s FY2018 Fiscal Responsibility Report Card.

171

List of Local Governments Delinquent in Filing FY2018 Annual Financial Reports to the Illinois State Comptroller (Listed by County) Adams County McKee-Beverly-Richfield Multi Township Tax Assessment District Boone County Leroy-Manchester Multi Township Tax Assessment District Carroll County Salem-Fairhaven #2 Multi Township Tax Assessment District Cass County Ashland-Philadelphia Multi Township Tax Assessment District Champaign County Champaign County Ogden-Stanton Multi Township Tax Assessment District Sadorus-Colfax Multi Township Tax Assessment District Cook County Dixmoor Village Bedford Park District Maywood Park District Southwest Guaranteed Home Equity Program Morton Grove-Niles Water Commission Harvey City Blue Island City Markham City Justice Village Prospect Heights Park District Elk Grove Fire Protection District North Berwyn Park District Riverdale Public Library District Justice Park District Dekalb County Waterman Village DuPage County Bensenville #2 Fire Protection District Edgar County Elbridge-Hunter-Stratton #3 Multi Township Tax Assessment District Brouilletts Creek-Edgar-Prairie #1 Multi Township Tax Assessment District Effingham County Bishop-Lucas Multi Township Tax Assessment District Fayette County St. Elmo Park District Lone Grove Township Franklin County Buckner Village Fulton County Marietta Village Green County Roodhouse-Patterson #4 Multi Township Tax Assessment District Source: Information provided to the Civic Federation by Office of Illinois Comptroller staff on May 19, 2020.

172

List of Local Governments Delinquent in Filing FY2018 Annual Financial Reports to the Illinois State Comptroller (Continued) Grundy County Norman-Wauponsee Multi Township Tax Assessment District Hancock County Walker-St. Albans "H" Multi Township Tax Assessment District Henderson County Oquawka Village Iroquois County Buckley Fire Protection District Lovejoy-Milford-Prairie Green-Stockland Multi Township Tax Assessment District Ashkum-Milks Grove Multi Township Tax Assessment District Fountain Creek-Pigeon Grove Multi Township Tax Assessment District Jackson County Elkville Village Jackson-Union Counties Regional Port District Grand Tower-Sand Ridge-Pomona Multi Township Tax Assessment District Jasper County Granville-Crooked Creek-Hunt City #1 Multi Township Tax Assessment District Jo Daviess County Rice-Hanover Multi Township Tax Assessment District Elizabeth-Woodbine Multi Township Tax Assessment District Kane County Hampshire Village Kankakee County Pembroke Township Hopkins Park Village Kankakee City Limestone Village Knox County Knox County South Multi Township Tax Assessment District Lake County Zion City Old Mill Creek Village LaSalle County Streator City Lee County Harmon Village East Grove-Hamilton-Marion-South Dixon Multi Township Tax Assessment District Livingston County Saunemin, Pleasant Ridge, Union, Charlotte Multi Township Tax Assessment District Oswego-Avoca-Eppards Point #5 Multi Township Tax Assessment District Macoupin County Royal Lakes Village Hettick Village Madison County Hartford Public Library District Marion County Foster-Tonti #2 Multi Township Tax Assessment District Marshall County Lacon Park District McDonough County Tennessee Village McHenry County Marengo Township Source: Information provided to the Civic Federation by Office of Illinois Comptroller staff on May 19, 2020. 173

List of Local Governments Delinquent in Filing FY2018 Annual Financial Reports to the Illinois State Comptroller (Continued) Mercer County Sherrard Village Monroe County Monroe County Ogle County Buffalo-Eagle Point-Woosung Multi Township Tax Assessment District Peoria County Hanna City Park District Akron-Princeville #2 Multi Township Tax Assessment District Heart of Illinois Regional Port District Piatt County Goose Creek-Willow Branch Multi Township Tax Assessment District Pike County Baylis Village Time Village Derry-Pleasant Vale-Hadley-New Salem Multi Township Tax Assessment District Cincinatti-Kinderhook-Levee Multi Township Tax Assessment District Newburg-Hardin-Spring Creek Multi Township Tax Assessment District Pleasant Hill-Ross Multi Township Tax Assessment District Atlas-Martinsburg Multi Township Tax Assessment District Spring Creek Township Pulaski County Pulaski County Putnam County Hennepin-Senachwine #1 Multi Township Tax Assessment District Shelby County Flat Branch-Pickaway-Ridge Rural Multi Township Tax Assessment District Lakewood-Clarkburg-Holland Multi Township Tax Assessment District Okaw-Todds Point Multi Township Tax Assessment District Clarksburg Township St. Clair County Brooklyn Village Camp Jackson Fire Protection District Washington Park Village Centreville City Church Road Fire Protection District East St. Louis Township Tazewell County Pekin City Vermillion County Ridge Farm Village Vermillion County Carroll-Elwood Multi Township Tax Assessment District Warren County Greenbush-Swan-Point Pleasant Multi Township Tax Assessment District Washington County Hoyleton Village Will County University Park Village Winnebago County Pecatonica-Seward Multi Township Tax Assessment District Source: Information provided to the Civic Federation by Office of Illinois Comptroller staff on May 19, 2020. 174

Appendix B The following table lists the local governments that have been excluded from the Civic Federation’s listing of local governments included in this report. These entries have either been dissolved, improperly classified as a local government, not located in Illinois or miscategorized. For example, the Townships of Godfrey, Belleville and South Fillmore are included in one or all of the three government reporting agencies listings. However, in November 2016 voters dissolved the Townships of Belleville and South Fillmore and in November 2018 voters dissolved Godfrey Township. A number of local governments dissolved by DuPage County have also been included by certain reporting agencies. The Gary-Chicago Regional Airport Authority is located in Gary, Indiana and therefore was also excluded. The U.S. Census Bureau improperly classified Beverly Park District as a separate park district in its Government Master Address File (GMAF), which listed Beverly Park District as being in Adams County, but in the City of Chicago. The U.S. Census Bureau’s GMAF also lists Beverly Township Park District.

175

Local Governments Excluded from Civic Federation List by Reporting Agency Office of Illinois State U.S. Census Bureau 2017 Census of Governments Illinois Department of Revenue Comptroller Dissolved Township of Godfrey Township of Godfrey Township of Godfrey Village of White Ash Township of Belleville Township of Belleville Lakes Region Sanitary District Township of South Fillmore North Westmont Fire Protection District North Westmont Fire Protection District Lakes Region Sanitary District Medora Community Fire Protection District Riverside Lawn Fire Protection District FMC Fire Protection District Forest Home-Maple Park Public Water Service District Crawford Countryside Sanitary District Addison Creek Restoration Commission Seavey Drainage District Lakes Region Sanitary District Not a Local Government Reaching Across Illinois Library System Illinois Heartland Library System Abraham Lincoln National Airport Commission Carlyle North Water District Not in Illinois Gary-Chicago Regional Airport Authority Miscategorized Beverly Park District The listing of governments included in this chart were excluded from the Civic Federation's list of local governments.

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Appendix C Differences in Governance for Local Governments in Illinois Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government Boards may contain between five and 29 members. Terms can be two years or four years, depending on the county board The chairman and vice The amount and rate district. As of the 2002 Members are elected at- chairman of the county 55 ILCS 5/2- of compensation is general elections, large or by county board are either 1003, 5/2- County determined by the County Board counties with district, depending on the elected by voters in the 3002, 5/2- (with Townships) county board but populations between county and its county or selected by 3002.5, 5/2- takes effect after the 800,000 and apportionment. the board from among 3008, 5/2-3009 following election. 3,000,000 according its members. to the 2000 U.S. Census can have no more than 18 members on their boards. Three or five members Members are elected at- 55 ILCS 5/2- County serve four- or six-year The board selects a Board of County large or by county 4003, 5/2- (without terms, depending on Not Stated in Statute chairman from among Commissioners district, depending on 4006, 5/2- Townships) the county and results its members. voter referendum. 4006.5(a) of the election. Compensation is determined by the Boards may contain county board but between five and 29 takes effect after the The county board members. Terms can following election. Members are elected at- executive is elected at- 55 ILCS 5/2- be two years or four The county board large or by county large by voters. The 5006, 5/2- County Board of County years, depending on executive's district, depending on the executive appoints 5007, 5/2- (Executive) Commissioners the county board compensation is set county and its officers with the advice 5009(d), 5/2- district. The county by the board and apportionment. and consent of the 5012 board executive shall not be less board. serves a four-year than 150% of the term. rate for other board members.

177

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government The president of the Cook County Board shall be elected from Seventeen members 55 ILCS 5/2- the County at large and serve four-year terms. 6001, 5/2- shall be the chief Cook County Ten members serve Members are elected by 6002; and Board of executive officer of the Board of districts within the City Not Stated in Statute voters within their county Illinois Commissioners County. If authorized Commissioners of Chicago and seven board district. Constitution, by county ordinance, a serve the towns Article VII, person seeking election outside the city limits. Section 4(a) as President may also seek election as a member of the Board.

Officers are compensated at a rate determined by the township board at least 180 days before the beginning of terms for 60 ILCS 1/50-5 Four members and a members and other Members and the The township (a) through supervisor serve four- officers. A road township supervisor are supervisor and officers 1/50-5(d), 1/50- Township Township Board year terms. A district treasurer will elected at-large by voters are elected by voters 10, 1/65-5, township officers be compensated within the township. within the township. 1/65-20(a), serve four-year terms. between $100 and 1/80-5(a) $1,000 a year. Compensation for a multi-township assessor is set 150 days before his or her election.

178

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government

Commissioners Members of representing a county authorities with are appointed by their Determined by the 500,000 or less county board chair; those The board selects a number of counties population receive representing chair from among its Board of and municipalities no more than $150 municipalities are members, and a 70 ILCS 5/3 - Airport Authority Commissioners within the authority per month. Members appointed by their secretary and treasurer 5/6 that have a population of authorities with mayor. If the authority is who need not be of 5,000 or more. populations over located in more than one members. 500,000 receive no county, corresponding more than $10,000. state legislators appoint at-large commissioners.

If a district lies wholly within a single township, that township's board appoints trustees who are not township officials. If a district is within a single county but not a single township, the county board appoints The board selects a Three members serve Members receive no the trustees. If a district chair and a secretary 70 ILCS 105/3- Cemetery District Board of Trustees staggered three-year more than $50 per lies wholly within a from among its 105/5 terms. year. municipality, the members. municipality's governing body appoints trustees. If a district does not conform to any of these patterns, trustees are appointed by corresponding state legislators.

179

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government

Members serve six- year terms. Each board must also The board selects a include one non-voting Members are not Members are elected at chairman, vice 110 ILCS Community member who is a compensated, but the time and in the Board of Trustees chairman and secretary 805/3-7, 805/3- College District student enrolled in a are reimbursed for manner provided in the from among its 8 college within the expenses. general election law. members. district; this member serves a one-year term.

Five members serve five-year terms, or seven members if the district's county population is under 200,000 and contiguous with a Members are not The board selects a county of 2 million that compensated, but president, secretary, can incur are reimbursed for treasurer and other Trustees are appointed Conservation indebtedness over expenses. If officers from among its 70 ILCS 410/5, Board of Trustees by the corresponding District 0.575% but no more members serve as members. Officers 410/6 county board chairs. than 1.725%, or a treasurer or serve two-year terms in number of members to secretary, they may these positions on the reflect population if the be compensated. board. district covers more than one county. No member can hold public office or serve as an officer of any political party.

180

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government Commissioner of districts organized under the The board selects a Farm Drainage Act are chairman from their Three members serve Members can elected by landowners. members and a staggered three-year 70 ILCS 605/4- receive up to $30 Commissioners may also secretary who need not terms, although 1, 605/4-5, per day for each day be appointed in districts be a member. The Board of landowners may 605/4-7, 605/4- Drainage District while conducting organized under the district treasurer is Commissioners petition to reduce this 9, 605/4-11, district business and Levee Act. appointed by the board board by one member 605/4-13, may be reimbursed Commissioners are for a three-year term; if no construction is 605/4-38 for expenses. appointed by the county this individual may also underway. board chair or chief serve as district executive officer in home collector. rule counties. The board selects a presiding officer and Members serve three- may select an Members are appointed year terms. The alternative presiding by the mayor or number of members officer as well as an 65 ILCS 5/11- Electric Agency Board of Directors Not Stated in Statute president of the reflects the number of executive board. The 119.1-4 municipality they involved board selects a represent. municipalities. secretary and treasurer, who need not be members.

70 ILCS 200/2- Members are not The board selects a 75, 200/2-76, compensated, but Members are appointed The number of chair from among its 200/2-90, are reimbursed for by county chairs. If a Exposition and Board of Directors, members and their members, and may 200/2-100, expenses. If district is in more than Auditorium (Civic Trustees, or terms vary depending select a secretary, 200/2-115, and members serve as one county, members Center Authority) Commissioners on the organization of treasurer, and general various other treasurer or are apportioned among their district. manager who need not statutes for secretary, they may counties by population. be members. individual be compensated. authorities

181

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government

Members are appointed by the municipal Three members serve governing body if the staggered three-year Members may be district lies within a single terms. The number of paid $1,000 to municipality. If the district members may be $2,000 a year is within one township The board selects a increased to five or depending on the but not one municipality, president and secretary Fire Protection seven and term limits size of the district. the township board from among its 70 ILCS 705/4, Board of Trustees District may be increased to This amount may be appoints members; no members, and a 705/6 six years. If the increased by up to member can be a treasurer who need not district is located in 50% if the districts township official. If the be a member. more than one county, have ambulance district lies within one representation on the service. county but not within one board is proportional. township or municipality, the county board chair appoints members.

Three members serve Members are appointed staggered three-year Members are not by the county board terms. No more than compensated, but chair. Minority party Flood Prevention Board of two of these members 70 ILCS they may be members on the county - District Commissioners may be from the same 750/10 reimbursed for board may submit names political party. No expenses. to the county chair for member may serve for consideration. more than 20 years.

182

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government Members are appointed by the county board chair. When the boundaries of the district Members may be are co-extensive with the The board selects a pair a per diem fee Forest Preserve Board of Five members serve boundaries of a county, president, secretary 70 ILCS of up to $36 or an District Commissioners five-year terms. municipality, or sanitary and treasurer from 805/3a, 805/8 annual salary not to district, the corporate among its members. exceed $3,000. authorities of that government perform the duties of the commissioners. The Cook County The president of the Cook County Board of Board of Members are not county board serves as 70 ILCS 810/5, Forest Preserve Commissioners is the - Commissioners compensated. the executive officer of 810/20 District governing body of this this district. district. Seven members serve staggered three-year Members are not terms. At least five of compensated, but Members are appointed Home Equity Board of these members must they may be by the mayor of the - 65 ILCS 95/4b Program Commissioners reside within the reimbursed for involved municipality. boundaries of the expenses. district.

Nine members serve The board selects a staggered three-year chairman from among terms. If a district Members are appointed 70 ILCS Members are not its members, and may Hospital District Board of Directors covers more than one by the county board 910/11 and compensated. select a secretary and county, the members chair. 910/14 a treasurer who need are apportioned by not be members. population.

183

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government

Five members serve staggered five-year terms. In municipalities having over 500,000 inhabitants or if the district's presiding Members are appointed The board selects a authority chooses so, Board of Members are not by the presiding officer of chairman and a vice 310 ILCS 10/3, Housing Authority seven members serve Commissioners compensated. the municipality within chairman from among 10/6 and 10/7 five-year terms. Three the district. its members. additional commissioners are appointed for each housing authority of a municipality with more than 1 million residents.

Members are the The board is made up mayors, presidents or of one member from appointed county board each involved Joint Action Water representative of the 5 ILCS Board of Directors municipality, public Not Stated in Statute - Agency involved municipalities, 220/3.1b water district, public water districts, township, State townships, State university and county. universities and counties.

184

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government In districts created by a Five members serve single county or staggered four-year municipality, municipal terms. If the district is Members may authorities or the county wholly within one receive up to $100 board chair appoints county, the County for each day devoted members with advice The board selects a 70 ILCS Mass Transit Board may expand the to district business from the county board. If chairman and vice Board of Trustees 3610/3.1 and District number of trustees to not to exceed $400 a district is created by chairman from among 3610/4 seven. No single per month. They multiple counties or its members. political party may may be reimbursed municipalities, each have more than a for expenses. appoints one member for minimal majority on every 100,000 the board. inhabitants or fraction thereof. In a district created by a single county, members must include a mayor, a township supervisor for the county from within this county or another mayor if the county lacks this position, the county board chairman or a board member appointed The board selects a Five members serve as a replacement and Metro East Mass chairman and vice 70 ILCS Board of Trustees staggered four-year Not Stated in Statute two members or the Transit District chairman from among 3610/4 terms. general public. If a its members. district is created among one or more municipalities or one or more counties or a combination thereof, the involved corporate authorities and county chairs determine the makeup of the district's board.

185

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government

Five members are appointed by the Mayor of Chicago with approval by the City Council, four The board appoints a by the Cook County non-board member as Board outside of chair by concurrence of Chicago, one by the 70 ILCS Regional Sixteen members three-fourths of the Members are paid Cook County Board 3615/3.01 Transportation Board of Directors serve staggered five- directors. The board $25,000 annually. President with consent of through Authority year terms. also selects a secretary the Board members and 3615/3.04 and a treasurer who one appointed by the need not be members chairmen of DuPage, of the board. Kane, Lake, McHenry and Will counties each. This does not include the board's chairman.

The commission selects a president, Four members are vice president, appointed by the secretary and treasurer Governor, two members from among its Medical District Seven members serve are appointed by the 70 ILCS Commission Not Stated in Statute members. The (Illinois) five-year terms. Mayor of Chicago, and 915/2(b) commission also may one member is select a general appointed by the Cook attorney and other County Board President. personnel if its members see fit.

186

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government Fifteen members serve staggered three- Three members are year terms. appointed by the Additionally, the Governor, three by the The commission Director of Commerce Mayor of East St. Louis, selects a president, 70 ILCS Medical District and Economic three by the St. Clair vice president, Commission Not Stated in Statute 930/10(c) and (Mid-America) Opportunity, the County Board Chairman, secretary and treasurer 10(e) Director of Public three by the Mayor of the from among its Health and the City of Belleville and members. Secretary of Human three by the Mayor of the Services serve as ex- City of O'Fallon. officio members. The commission Four members are selects a president, appointed by the vice president, Governor with consent secretary and treasurer from the Senate, four from among its members are appointed Nine members serve members. The 70 ILCS Medical District by the Mayor of Commission staggered five-year Not Stated in Statute president must be a 925/10(c) and (Mid-Illinois) Springfield with consent terms. member appointed by 925/10(e) from the City Council and the Mayor of one member is Springfield and the vice appointed by the president must be a Sangamon County Board member appointed by Chairperson. the Governor. Nine members serve staggered three-year terms. Additionally, Three members are the Director of appointed by the The commission Commerce and Governor, three selects a president, Medical District 70 ILCS Economic members are appointed vice president, (Roseland Commission Not Stated in Statute 935/10(c) and Opportunity, the by the Mayor of Chicago secretary and treasurer Community) 935/10(e) Director of Public and three members are from among its Health and the appointed by the Cook members. Secretary of Human County Board President. Services serve as ex- officio members.

187

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government

Five members serve staggered four-year Members are appointed terms. When the The board selects a by the presiding officer of 70 ILCS Mosquito district is in multiple Members are not president, secretary Board of Trustees the township, county or 1005/5 and Abatement District counties or compensated. and treasurer from municipality, depending 1005/6 municipalities, among its members. on the district's location. representation is proportional.

The board is made up The board selects a of the township chairman, clerk and Multi-Township supervisors and treasurer. The multi- 35 ILCS 200/2- Assessment Board of Trustees township clerks of the Not Stated in Statute - township assessor is 20 District townships composing elected by the voters of the district. Officers the involved townships. serve two-year terms.

The board appoints a Members are appointed president, secretary by the county board chair and treasurer from with advice from the among its members. If county board. If the Members are not corporate authorities of boundaries are the same Five members serve compensated, but a county or municipality 70 ILCS Board of as those of a county or Museum District staggered five-year they may be act as the governing 1105/6 and Commissioners municipality, the terms. reimbursed for body of a district, the 1105/11 corporate authorities of expenses. person exercising the the county or powers of the president municipality have the of the board appoints a power to perform the secretary and duties of the board. treasurer.

188

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government

Members are appointed by the governing body of Members are not each county within the The board selects a Five members serve compensated, but district. In multi-county 55 ILCS 5/5- County Historical president, secretary Board of Trustees staggered five-year they may be districts, members are 31005 and 5/5- Museum District and treasurer from terms. reimbursed for appointed according to 31006 among its members. expenses. population, with each county represented by at least one member.

The board selects a presiding officer and an alternate presiding Members serve Members are appointed officer, as well as a staggered three-year by the mayor or secretary and treasurer Natural Gas 65 ILCS 5/11- Board of Directors terms. Each involved Not Stated in Statute president of the who need not be Agency 119.2-4(C) municipality has one municipality they members. The board representative. represent. may also create an executive board and other officers if it so chooses.

Five or seven The board selects a members serve president and vice staggered four- or six- 70 ILCS president from among year terms. By 1205/2-9 The commissioners are its members if these referendum, if the through elected at regular positions are not districts are located in 1205/2-10a, Board of Park elections. The president elected. The board also Park District more than one county, Not Stated in Statute 1205/2-12 Commissioners of the board may also be appoints a secretary representation is through elected at regular and treasurer, who proportional. In 1205/2-14, elections. need not be board township park 1205/2-19 and members. These may districts, three officials 1205/4-8 be filled by the same are elected to four- person. year terms.

189

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government

The board selects a president and a vice president from among Members are not Members are appointed Seven members serve its members and 70 ILCS Chicago Park Park compensated, but by the mayor of Chicago staggered five-year appoint a secretary and 1505/3 and District Commissioners are reimbursed for with approval of the terms. treasurer, who are not 1505/4 expenses. Chicago City Council. members. The board must also appoint a general superintendent.

Members are selected by corresponding mayors and county board chairs: One member for DuPage County; one member for Kane and Kendall counties; one member for Lake County; one member for McHenry The board selects a County; one member for chairman and vice Planning Agency Will County; five Members are not chairman from among 70 ILCS (Chicago Fifteen members members by the Mayor compensated, but their members. The 1707/15(c), Metropolitan Board of Directors serve staggered four- of the City of Chicago; are reimbursed for board also hires an 1707/20 and Agency for year terms. one member appointed expenses. executive director to 1707/25 Planning) by the President of the serve as a chief Cook County Board of administrative officer. Commissioners; and four members, one apiece and with consent by the President of the Cook County Board of Commissioners, by the mayors of representing portions of suburban Cook County.

190

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government 70 ILCS A portion of the members 1810/12 for Members are not are appointed by the Illinois compensated, but The board selects a governor with the International Three to 23 members are reimbursed for chair from among its Senate's advice and Port District, Port Authority serve staggered three- expenses. If members and a Port District consent. The remaining the first to be Board , five- or six-year members serve as secretary and treasurer members are appointed created; terms. treasurer or who need not be by the corresponding various secretary, they may members. mayors or county board statutes for be compensated. chairs. individual districts The board selects a Members are not chair from among its At least five members Members are appointed Public Building Board of compensated, but members and may 50 ILCS 20/5, serve staggered five- by corresponding county Commission Commissioners are reimbursed for select a secretary and 20/7 and 20/8 year terms. or municipality. expenses. treasurer who need not be members. Members in commission counties are county commissioners for each corresponding district. In township counties, the The board selects a board includes the chairman and secretary township supervisor, from among its The number of assessor and clerk. If a members and a members and their 70 ILCS Public Health district includes more treasurer who need not Board of Health terms vary depending Not Stated in Statute 905/11, 905/12 District than one township, the be a member. The on the organization of and 905/15 board includes the board may also appoint their district. township supervisors an executive health and the county chair; if officer and staff for this this county chair is also a position. township supervisor, he or she appoints a qualified voter to serve for a one-year term.

191

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government

Members are elected by the public unless a Members are not referendum is approved The board selects a Seven members serve 75 ILCS 16/30- Public Library compensated, but authorizing an president, secretary Board of Trustees staggered four- or six- 10, 16/30-30 District are reimbursed for appointment by the and treasurer from year terms. and 16/30-40 expenses. governing body or bodies among its members. of relevant county or counties.

Members in districts lying wholly within a township but not a municipality are appointed by the township board. Members in districts lying wholly within a Seven members serve municipality are staggered five-year appointed by the The board selects a terms. The board may Members and governing body of the chairman and vice reduce its numbers by officers are municipality. Members in chairman from among 70 ILCS Public Water Board of Trustees resolution to five or compensated at a districts lying wholly in a its members, as well as 3705/4 through District three members. rate prescribed by single county are a secretary and 3705/5 Members serve four- the board. appointed by the county treasurer who need not year terms if the board board chair. Members in be members. is elected by voters. districts lying in more than one county are appointed by their corresponding county board chairs. Members may be elected after a referendum passes with a majority of voters.

192

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government

Five members serve Members are The board selects a staggered four-year compensated at a Members are appointed president, secretary terms. If the district is rate determined by by corresponding county, and treasurer from 70 ILCS Rescue Squad Board of Trustees in more than one the board, an township or municipal among its members. 2005/6 through District county, board amount not to authorities depending on The board may also 2005/7 membership must be exceed $750 per the district's location. select other officers as proportional. fiscal year. necessary.

The board selects a Five members serve president, vice- staggered five-year Members are appointed president and secretary terms, although the Members may not by the corporate from among its 70 ILCS River Conservancy number of members be compensated authorities of the Board of Trustees members. The board 2105/4a, District may change more than $3,000 counties, township and may select other 2105/6 depending on the per year. municipalities within the positions like treasurer number of district. as necessary, who governments involved. need not be members.

193

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government Highway commissioners are given a per diem determined by the Clerks: For a single- board of trustees, township district, the county board or township’s clerk is the township depending district’s ex-officio on the district’s clerk. For a makeup. This may consolidated township be substituted for an road district, clerk is annual salary no selected by highway less than $3,000. board of auditors from The district clerk members. For other receives a per diem districts not including Districts comprise of for each day worked, county district roads at least one highway in addition to and municipality commissioner in compensation of $4 districts, the clerk is 605 ILCS 5/6- Varies depending addition to ex-officio for each meeting elected. Treasurers: 112 through Refer to "Members and Road District on size and type of positions. (Refer to with the highway For a single-township 5/6-114, 5/6- Terms". the district. "Key Officials".) If the commissioner and district, the ex-officio 116 and 5/6- members are elected, for each election treasurer is the 207 they serve four-year canvassing, and township’s supervisor. terms. rates of less than a For a consolidated dollar for various township road district, minor tasks. The the treasurer is treasurer receives selected by highway an annual board of auditors from compensation of at members. For other least $100 but no districts not including more than $1,000. county district roads and municipality districts, the ex-officio treasurer is also the district’s clerk.

194

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government The board selects a Members are elected president and vice- 70 ILCS under the 1907 and 1911 president from its 2205/3 through acts; members are members, and it may 2205/7; 2305/3 Rates of appointed by the county select a clerk, and 2305/4; Board of Trustees Three or five members Sanitary District compensation vary board chair or General treasurer, engineer and 2405/3 and or Commissioners serve five-year terms. by statute. Assembly depending on a secretary who need 2405/4; and the district's geography not be members. The 2905/3-1 under the 1917, 1934 1974 Act requires the through and 1974 acts. selection of an 2905/3-4 executive director. The president is paid The board selects a $60,000 per year, president, vice the vice president Metropolitan Water president and finance Nine members serve and finance Members are elected by 70 ILCS Reclamation Board of committee chair from staggered six-year committee chair are the public in general 2605/3 through District of Greater Commissioners among its members. A terms. paid $55,000 per elections. 2605/4 Chicago treasurer and executive year, and director are selected commissioners are from outside the board. paid $50,000. Three members serve The board selects a staggered four-year president and clerk School District terms. The number of Members are elected in from among its 105 ILCS 5/10- Board of School (Total Population < members may be Not Stated in Statute each odd-numbered members. Members 1, 5/10-4 and Directors 1,000) increased to as many year. may also appoint a 5/10-5 as seven members by student advisor, who petition. has no voting power.

Seven members serve The board selects a four-year terms. The president and vice 15 ILCS 5/10- School District Members are elected in number of members Members are not president from among 10, 5/10-13 (Total Population > Board of Education each odd-numbered and length of terms compensated. its members, and a through 5/10- 1,000 < 500,000) year. may be altered by secretary who need not 14 petition. be a member.

195

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government Members are not School District Seven members serve Members are elected in The board selects a 105 ILCS 5/6- Regional Board of compensated, but (Population < 200 staggered six-year each odd-numbered president from among 2(a), 5/6-4 and School Trustees are reimbursed for per township) terms. year. its members. 5/6-17 expenses. The board selects a president and vice president from among The chief executive its members, and a officer is secretary who is an compensated at a employee of the board, rate determined by School District Seven members serve Members are appointed not a member. The Chicago Board of the Mayor of the City 105 ILCS 5/34- (Total Population > staggered four-year by the Mayor of the City Mayor of the City of Education of Chicago. 3, 5/34-4 500,000) terms. of Chicago. Chicago appoints a Members are not chief executive officer, compensated, but who may also be the are reimbursed for board president. The expenses. board may also select a student advisor, who has no voting power. Members must own or Soil and Water Five members serve Member may be The board selects a 70 ILCS occupy lands within the Conservation Board of Directors staggered two-year paid up to $20 per chairman from among 405/19, 405/20 district. Members are District terms. day plus expenses. its members. and 405/21 elected.

Five members serve staggered five-year terms. Board membership is Members are not The board selects a Members are appointed 70 ILCS Solid Waste proportional to the compensated, but president, secretary Board of Trustees by the county board chair 3105/9 and Agency population within a are reimbursed for and treasurer from or township supervisor. 3105/10 district if the district is expenses. among its members. located in more than one county or township.

196

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government The board selects a Special Recreation president from among 70 ILCS Six members serve Members are appointed District (Metro-East Members are not its members and may 1605/20(b) Board of Directors staggered three-year by their corresponding Park and compensated. select other officers through terms. county's board chair. Recreation District) from among its 1605/20(d) members. Three members serve staggered three-year Members are appointed terms. When a district by the county board The board selects a Members may be 70 ILCS Street Lighting is located in more than chair. In home rule president and a Board of Trustees paid up to $300 per 3305/3 and District one county, counties, the chief secretary from among year. 3305/5 representation is executive officer its members. proportional by appoints members. population. Five members serve staggered five-year The board selects a terms. If a district lies president and secretary Members may be Members are appointed 70 ILCS Surface Water within two or more from among its Board of Trustees paid up to $250 per by the county board 3405/9 and District counties, members, and a year. chair. 3405/12 representation on the treasurer who need not board is proportional be a member. to population. Three members serve staggered three-year terms. The number of members may be The board selects a increased by one for Members are appointed chairman and a each additional county by township, municipal or secretary from among included in the Members may be county authorities 70 ILCS its members. The Water Authority Board of Trustees district's boundaries. paid up to $500 per depending upon the 3715/3 through board may select other Members may be year. location of the district. 3715/5.2 officers as necessary, elected to staggered Districts may petition to who need not be six-year terms by have an elected board. members. referendum if a petition signed by 10% of the voters makes such a proposition.

197

Differences in Governance for Local Governments in Illinois (Continued) Type of Governing Body Members and Terms Compensation Selection Key Officials Statute Government

Of the two members per county district, one is Two commissioners appointed by the county from each county Members may be board chair and the other The county chair board Board of 70 ILCS Water Commission board district serve paid up to $600 per is selected by a majority selects a board of Commissioners 3720/2(c) staggered six-year year. vote of mayors of the commissioners chair. terms. most populous and qualifying municipalities in the district.

Members may receive up to The board selects a $11,000 per year; president and a vice Water Reclamation the board president president from among District (North Five members serve may receive up to Members are elected its members. The 70 ILCS Shore Water Board of Trustees two- and four-year $14,000 per year. during regular county board may select a 2305/3 and Reclamation terms. Other officers and elections. secretary, treasurer, 2305/4 District Act) employees are executive director and compensated at a attorney if it so rate set by the chooses. board.

Three members serve staggered three-year The board selects a terms. If the district is Members may be Members are appointed 70 ILCS Water Service president and a Board of Trustees located in more than paid up to $50 per by the county board 3710/3 and District secretary from among one county, year. chair. 3710/5 its members. representation must be proportional.

198

Appendix D Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Airport Authorities Airport Dissolution Does not - Airport Authority Adopt and - Only if 70 ILCS Authority currently own an Board publish an requested by 5/17 airport and has ordinance 10% of no debt, or calling for registered another body dissolution. The voters. A will assume its Illinois majority is debt. Department of required to Transportation pass the also must certify measure. In that no prerequisites referendum is exist. requested, dissolution occurs 30 days after publication. Interstate None ------70 ILCS 10/0.01 ff Kankakee None ------70 ILCS River Valley 10/15/1 ff Area Cemetery Maintenance Districts Cemetery Consolidation Districts are - Board of district Pass resolution - - 70 ILCS Maintenance (Annex to contiguous, and to be annexed. with majority 105/13 District another district) annexing district vote by board of will assume trustees. annexed Governing district's authorities of obligations. the annexing district must agree to annexation.

199

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Prerequisites Voters who Actions Court Action Referendum Type of Action Other entity Citation Government for Action can begin Needed Needed Required Cemetery Consolidation District is - Board of district Pass resolution - - 70 ILCS Maintenance substantially to be by majority 105/13 District coterminous consolidated. vote. Governing with the authorities of municipality or is the municipality in the county, or county must and municipality agree to the or county will consolidation. take over its obligations. Conservation Districts Conservation Dissolution At least 3 years 10% of the - Petition the Court finds that Yes. A 70 ILCS District have passed district's court for applicable majority votes 410/18 since district voters. referendum on provisions of cast is was created. dissolution. law have been needed to met. pass.

Conservation Dissolution The district is Voters equal County Board Order by - Yes. A 70 ILCS District (and wholly within to 8% of all the ordinance, or majority votes 410/18.5 reorganized as one county. district's votes petition for, a cast is a forest for Governor in referendum on needed to preserve the last dissolving the pass. district) election. conservation district and organizing it as a forest preserve district.

200

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Conservation Dissolution The district is - County Board Adopt a - Yes. A 70 ILCS District (and coterminous resolution for a majority of 410/18.5 reorganized as with the county. referendum on votes cast is a forest dissolving the needed to preserve conservation pass. district) district and reorganizing it as a forest preserve district.

Conservation Consolidation - 25 landowners - Petition - Yes, in each 70 ILCS District (with adjoining in the district. Department of district to be 405/26a (soil and water) district(s)2 Agriculture for consolidated. consolidation. A majority of Department votes cast on forwards the question petition to is needed to directors of pass. each district involved. If they all approve, a referendum is held. If it passes, Department must find consolidation "administratively practicable and feasible" for it to occur.

201

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Conservation Dissolution At least 3 years 25 - Petition - Yes. 70 ILCS District have passed landowners, Department of Department 405/28 (soil and water) since district owning 10% of Agriculture for is to conduct through was created. land in district. dissolution. It referendum. 405/30 may hold public A majority of meetings before district's giving notice of landowners a referendum. If must vote, it passes, and a Department majority of must determine those voting whether must favor continued dissolution, operation is for it to pass. practicable and feasible, and whether debts have been paid, before deciding whether to dissolve the district. Conservation Annexation - A majority of - Petition sub- - Yes. A 70 ILCS District landowners in district for majority of 405/26b.7(b) subdistrict (soil area to be addition. Sub- votes cast is and water) added. district must needed to hold a hearing pass. on the question. Conservation Dissolution At least 3 years A majority of - Petition the sub- - Yes. A 70 ILCS District have passed landowners, district with majority of 405/26b.9 subdistrict (soil since sub-district and owners of reasons for votes cast is and water) was created. a majority of dissolution. needed to the land, in the Sub-district pass. sub-district. must hold a hearing.

202

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required County County Consolidation Consolidation At least 200 - Petition the - Yes. A 55 ILCS 5/1- (one county to has not been voters, at least county board of majority of 4001 an adjoining proposed in the half of whom each county. those voting through 5/1- county) last 5 years. own or have The boards at the 4018 life tenancies must then order election, in in real estate the question to each county, in county to be put to voters at is needed to annexed. a general pass. election. Governor is to be officially notified and proclaim result.

County Transfer of an Area to be A majority of - Petition the - Yes. A 55 ILCS 5/1- area to an transferred is at legal voters in county board of majority of 2001 adjoining least half a the area. both counties. If votes on the through 5/1- county congressional petitioned, the question in 2006 township. boards must each county order the involved, is question put to needed to voters at a pass. referendum. County Transfer of an Area to be A majority of - Petition the - Yes. A 55 ILCS 5/1- area to an transferred is legal voters in county board of majority of 2007 adjoining less than half a the area. each county. votes on the county congressional Each county question, in township. board then has each county "discretion" on involved, is ordering a needed to referendum on pass. the question.

203

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Development Authorities Central Illinois None ------70 ILCS Economic 504/1 ff. Chanute- No change is ------70 ILCS Rantoul directly 503/30 (h) National authorized. (Act and 503/50 Aviation Center specifically Redevelopment bars dissolution Commission if any debt remains. If it is ever dissolved, Rantoul is to receive its assets).

Eastern Illinois None ------70 ILCS Economic 506/1 ff. Fort Sheridan Dissolution Commission has - Any - - - 70 ILCS Redevelopment no debts. intergovernmental 507/15 (a) Commission agreement and creating it must (d)(18)(g) say how it can be dissolved.

Illinois Urban None ------70 ILCS 531/1 ff.

204

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Joliet Arsenal Dissolution The later of 25 - - Dissolution is to - - 70 ILCS years after its be automatic 508/55 creation (2020) when the or 1 year after second of the all its debts are stated events paid. occurs. Quad Cities None ------70 ILCS Regional 510/1 ff. Economic Riverdale Dissolution The later of 15 - - Dissolution is to - - 70 ILCS years after is be automatic 516/50 creation (2022) when the or 1 year after second of the all its debts are stated events paid. occurs. Southeastern None ------70 ILCS Illinois 518/5 ff. Economic Southern None ------70 ILCS Illinois 519/5-5 ff. Economic Southwestern None ------70 ILCS Illinois 520/1 ff. Tri-County None - - - - - 70 ILCS River Valley 525/2001 ff. Upper Illinois None ------70 ILCS River Valley 530/1 ff. Western Illinois None ------70 ILCS Economic 532/5 Will-Kankakee None ------70 ILCS Regional 535/1 ff.

205

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Drainage Districts Drainage Dissolution No outstanding At least 3/4 of - Petition the Court finds the - 70 ILCS Districts debts without adult court with stated facts and 605/10-4 funds to pay landowners, reasons for "good reason" through them; no owning 3/4 of dissolution. for dissolution. 605/7 contracts wil be land, in the impaired; district district. is not required to maintain any bridges, etc. Drainage Dissolution No outstanding - Commissioners of Petition the Court finds the - 70 ILCS Districts debts without district. court with stated facts and 605/10-7.1 funds to pay reasons for "good reason" through them; no dissolution. for dissolution. 605/10-8 contracts wil be impaired; district is not required to maintain any bridges, etc. Drainage None ------70 ILCS District 615/1 (Chicago) Flood Prevention Districts Flood Dissolution The later of (1) - District Dissolution is to - - 70 ILCS Prevention 25 years after commissioners be automatic 750/5 (c) District the district's can dissolve when the (General Act) creation or (2) earlier if no second of the when it has no obligations stated events remaining remain. occurs. obligations.

206

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Flood Dissolution The later of (1) - District Dissolution is to - - 70 ILCS Prevention 25 years after commissioners be automatic 755/5 (b) District the district's can dissolve when the (Beardstown creation or (2) earlier if no second of the Regional) when it has no obligations stated events remaining remain. occurs. obligations. Civic Center Authorities Civic center Consolidation Authority is - Board of authority Pass resolution - - 70 ILCS authority under ("annex" to contiguous with to be annexed. by majority 200/2-165 the Civic another district) annexing vote. Governing Center Code authority, which authorities of (applies to 55 will assume its the municipality such obligations. or county must authorities1) agree to the consolidation. Civic center Consolidation The Authority is - Board of authority Pass resolution - - 70 ILCS authority under substantially to be by majority 200/2-165 the Civic conterminous consolidated. vote. Governing Center Code with the authorities of (applies to 55 municipality or is the municipality such in the county, or county must authorities1) and municipality agree to the or county will consolidation. take over its obligations. Metropolitan None ------70 ILCS Pier and 210/1 ff Exposition

207

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Peoria Dissolution Authority has no - Authority Board of File with the - - 70 ILCS bonds or debt. Commissioners recorder a 200/205-80 and Peoria City resolution Council. adopted by both entities, approving dissolution. Springfield Annexation Area being - SMEAA Board Petition courts Court must find - 70 ILCS Metropolitan annexed was with reasons for the petition's 200/255-125 Exposition and earlier reconnection statements are Auditorium disconnected and annexation. true and that Authority from the reconnection is (SMEAA) Authority but allowed by law. was later subdivided or used commercially. Fire Protection Districts Fire Protection Dissolution - At least 50 - Petition the Court finds that Yes. A 70 ILCS Districts district voters circuit court of petition's majority of 705/1 and (or a majority if the county statements are votes cast on 705/15a it has under having the true and orders the question 100). largest part of a referendum. is needed to the district. pass. Fire Protection Dissolution District has no Any resident of - Petition the Court finds that - 70 ILCS Districts legal voters and the county circuit court of all conditions 705/21.1 no outstanding containing a the county stated in the bonds, and district with no where the petition exist. other sources resident district is offer adequate voters. organized. protection.

208

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Fire Protection Dissolution A majority of the - Municipal board Petition the Court finds that If 1% of the 70 ILCS Districts (and municipal district's territory or council. circuit court of statements in district's 705/21 takeover of its is within a the county petition are true. voters functions) municipality, where the Unless a voter petition to which assumes district is petition is also block the district's organized. filed, court dissolution, debt and orders the court will obligations to disconnection. order a protect its entire referendum territory. on dissolution. A majority of votes on the question is needed to pass. Fire Protection Consolidation Each district to At least 50 - Petition the Court finds that Yes. A 70 ILCS Districts (of two or more be combined is voters in each circuit court of statements in majority of 705/1401 districts) contiguous to district to be the county petition are true votes on the through another - or to a combined. containing the and it was question 705/14.13 municipality if greatest part of signed by (which must they are served the proposed enough voters. also state the by the same fire district. maximum department. rate the new district can levy) is needed to combine the districts. Fire Protection Annexation Same as 1% of legal - Petition the Court finds that Yes. A 70 ILCS Districts detailed criteria voters in area circuit court of statements in majority of 705/3 for creating fire to be annexed. the county petition are true. votes on the protection where the question is district (in 70 district is needed to ILCS 705/1). organized. add the area to the district.

209

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Community College Districts Community Annexation (of The area is on 2/3 of voters - Petition the - - 110 ILCS College area from the border of the residing in the regional 805/6-5.3, Districts another district losing it; area. superintendent first, second, community its loss will not of schools for fourth and college district) destroy that the region fifth district's containing the paragraphs. contiguity or area. The reduce its regional population or superintendent assessed value forwards the below legal petition to the minimums; and Illinois the change will Community make College Board community (ICCB), which college publishes opportunities notice. If the more available lesser of 10% or to the area's 25 resident residents. voters request a public hearing, ICCB must hold one. ICCB then decides whether to approve the change.

210

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Community Annexation (by The area is on The lesser of - Petition the - If after 110 ILCS College a different the border of the 1/5 or 500 regional hearing, 805/6-5.3, Districts procedure) district losing it; voters residing superintendent ICCB finds first, third, its loss will not in the area. of schools for a the change in sixth, and destroy that referendum the best seventh district's transferring the interests of paragraphs. contiguity or area between schools and reduce its two districts. students, it population or Regional calls for a assessed value superintendent referendum in below legal forwards the the area minimums; and petition to involved. A the change will ICCB, which majority of make publishes notice votes on the community of an holds a question is college public hearing. required to opportunities pass. more available to the area's residents. Community Dissolution District fails to - Illinois "[D]evelop and - - 110 ILCS College meet state Community implement a 805/2-15, Districts standards for College Board plan" to dissolve item (5) recognition and or reorganize has other the district, if, in deficiencies ICCB's described in the judgment, that law. is justified.

211

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Forest Preserve Districts Forest Annexation The area to be 10% of legal - Petition Cook Court certifies Yes. A 70 ILCS Preserve annexed is in voters in area County Circuit question to majority of 750/5c District (Cook Cook County. to be annexed. Court election votes on the County) authority. question is needed to add area to the district. Forest Annexation Area adjoins the 10% of legal - Petition circuit Court certifies Yes. A 70 ILCS Preserve annexing district voters in area court of the question to majority of 805/14 District and is in the to be annexed. county where election votes on the (Downstate) same county. the district is authority. question is organized. needed to add area to the district. Forest Disconnection Area is exactly 5% of legal - Petition the Court finds that Yes. A 70 ILCS Preserve coterminous voters in area circuit court of petition meets majority of 805/14 District with a county or to be the county requirements. votes on the (Downstate) municipality of disconnected. where the question is up to 125,000. territory to be needed to disconnected is add area to located. the district. Municipalities Municipality Dissolution Dissolution has Voters equal - File petition with - Yes. A 65 ILCS 5/7- not been to a majority of municipal clerk. majority of 6-1 through proposed in last all votes cast Clerk must then voters cast 5/7-6-8 22 months. at the last submit question on the municipal to referendum. question is election. needed to pass. Municipality Dissolution Municipality has - County board. Apply to the Yes. Court must - 65 ILCS 5/7- fewer than 50 circuit court. hold a hearing 6-7 inhabitants before issuing based on last an order. federal census.

212

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Municipality Consolidation The Voters equal - Petition the Yes. The law Yes. A 65 ILCS 5/7- (of two municipalities to the lesser of circuit court. does not majority of 2-1 to 5/7-2- municipalities) are contiguous 10% of total mention any the votes cast 1 through and "wholly or person voting hearing or other in each 5/7-2-28, substantially" in at last general proceeding. municipality 5/7-1-16 and a single county. municipal is needed to 5/7-1-17 election or pass. 250. Municipality Consolidation County Qualified The governing Voters can - Yes. The law 65 ILCS 5/7- (into a new population is voters equal to bodies of the require a does not 7-1 through municipality) under 200,000; at least 8% of municipalities. referendum by appear to 5/7-7-12 and consolidation the total votes petitioning the specify votes 10 ILCS has not been for Governor in municipal clerks needed to 5/28-7 proposed in last the last or secretaries; pass. But it 23 months; and gubernatorial governing does say that the election. bodies can do if not all the municipalities so by municipalities' are contiguous resolution. voters (or will be if Either source approve, all consolidated). must include a whose voters proposed do approve (if consolidation contiguous) ordinance, will be which each consolidated. municipal clerk must publish at least 30 days before the referendum.

213

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Municipality Annexation Varies, based In most cases, Municipal council. Voters and Usually yes. A Usually yes. 65 ILCS 5/7- on which majorities of landowners file hearing must be In most cases 1-1 through annexation both (a) a petition with held in most a majority of 5/7-1-49 provision is to landowners the circuit court. cases. persons be used. and (b) Municipal voting on the residents (if council files an question is any) in the ordinance for needed to area to be annexation. approve a annexed. proposed annexation. Home Equity Program (in Chicago) Home Equity Merger of Program areas 10% of Boards of both In either case, - Yes. A 65 ILCS Program programs are contiguous. registered programs may the question of majority of 95/4.2 voters in each pass merger merger will be votes on the program's resolutions. sent to voters. question in area. each program area is required to pass. Home Equity Dissolution - 10% of - - - Yes. A 65 ILCS Program (termination of registered majority of 95/12 and program) voters in each votes on the 95/4 precinct in question is program's required to area. pass.

214

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Hospital Districts Hospital District Dissolution District board - District's board of Board must Court finds that Only if (1) 70 ILCS finds that stated directors. propose an facts stated in district has 910/25 conditions exist ordinance; ordinance are non-binding (including that invite State true. contract with patients can be Comprehensive a nonprofit better served by Planning corporation a non-profit Agency to for hospital corporation review and services, and organized by it, comment; and (2) 10% or or by other file proposed 1,000 of its nearby medical ordinance with voters facilities). circuit court of petition for a the county referendum. containing the If they do, a district. majority of votes on question is needed.

215

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Hospital District Annexation - Lesser of 10% - File petition with Court finds that Yes. A 70 ILCS or 50 voters in circuit clerk of petition is majority of 910/10, first area to be the county sufficient. votes on the paragraph. annexed. containing the question is greatest portion needed to of district. add the area to the district. Hospital District Detachment Allowed only in 50% of legal - File petition with Court finds that Yes. A 70 ILCS first 60 days voters in the circuit clerk of petition is majority of 910/10, after a court part of a the county sufficient. votes on the second and order municipality or containing the question is third establishing a township that greatest portion needed to paragraphs. new district; is in the of district. detach the cannot destroy district. area. the district's contiguity. (Another provision applies to a district created before September 1950 and meeting other criteria). Medical Districts Illinois None ------70 ILCS 915/0.01 ff. Mid-America None ------70 ILCS 930/1 ff. Mid-Illinois None ------70 ILCS 925/1 ff. Roseland None ------70 ILCS Community 935/1 ff.

216

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Housing Authorities Housing Dissolution Authority has - Commissioners If municipal - - 310 ILCS Authorities completed its adopt a resolution governing body 10/32 and projects (or finding that those also adopts 10/17(f) undertook none criteria are met dissolution and plans and send it to ordinance, none), and has municipality Department of no other duties. containing the Commerce and authority. Economic Opportunity (DCEO) audits authority's funds and either files a Certificate of Dissolution or requires other actions (selling assets and transferring proceeds to the Department) before filing the Certificate. Joint Action Water Agencies Joint Action None ------5 ILCS Water 220/3.2 Agencies

217

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Mosquito Abatement Districts Mosquito Annexation Area to be A majority of - Petition filed - Only if 70 ILCS Abatement annexed is voters residing with district's petitioned by 1005/10(a) District contiguous to in the area and trustees. at least 10% the annexing owners of over of voters in district and not half of its the district. A in another such taxable majority of district. property. votes on the question will then be required to pass. Mosquito Annexation (of Over 90% of the - Mosquito Ordinance of - Only if 70 ILCS Abatement an area in a city or village is abatement district the district. petitioned by 1005/10(b) District village or city) already in the board. at least 10% district, and no of voters in disqualifying the district. A condition listed majority of in the section votes on the exist. question will then be required to pass. Mosquito Dissolution - 5% of the - Petition to Court finds that Yes. A 70 ILCS Abatement district's legal circuit clerk. district should majority of 1005/11 and District voters be dissolved (by votes on the 1005/1 to (numbering at implication - the question is 1005/4 least 25). law says the needed to procedures for dissolve the creating such a district. district are to be used).

218

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Mosquito Dissolution District is within - County board. Vote to dissolve - - 70 ILCS Abatement a county of district. 1005/12a District under 1 million that levies a mosquito abatement tax (under a section repealed in 1986). Mosquito Disconnection County Owners of the - Petition circuit Court must hold - 70 ILCS Abatement population is land to be court. hearing. Illinois 1005/13 District under 500,000, disconnected. Department of and Public Health disconnection and State will not isolate Natural History any part of the Survey must district, impair its advise court on effectiveness or likely effects. If finances, or court finds that harm public petition is true health. and land is entitled to disconnection, it so orders. Mosquito Disconnection Area is in a - County board. - - - 70 ILCS Abatement county that 1005/13a District levies a tax (under a section repealed in 1986).

219

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Multi-Township Tax Assessment Districts Multi-Township Disconnection (1)(a) Township 10% of - Township board - - 35 ILCS Tax of a township had under 1,000 registered may adopt or 200/2-35 Assessment residents before voters in reject such a Districts joining the township to be petition within district but over disconnected. 60 days after 1,000 in last (Petitions are receiving it. If it federal Census, to be filed by adopts, the or (b) district August 1 of township is was voluntarily the year disconnected. created; and (2) before the if disconnected, assessor will the district will be elected.) still have more than one township and at least 1,000 residents. Museum Districts Museum Annexation Area to be At least 10% - Petition the Court certifies Yes. A 70 ILCS District annexed adjoins of legal voters court for question to majority of 1105/23 and is in the in the area to annexation. election officials. votes cast by same county as be annexed. voters in the the district. area to be annexed is needed to pass. Museum Annexation The two districts - Board of district Get approval - - 70 ILCS District are contiguous. to be annexed. from board of 1105/27 proposed annexing district.

220

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Museum Consolidation The district is - District board. Get approval - - 70 ILCS District (into a coterminous from the 1105/27 municipality or with the municipal or county) municipality, or county entirely within governing the county. authority. Joint Municipal Power and Natural Gas Agencies Municipal Power Agency (Illinois Joint Municipal Electric Power Act) Municipal None (See - - - The agreement - - 65 ILCS Power Agency comment to the creating an 5/11-119.1- (Illinois Joint right) agency may 4(A)(7) Municipal make provisions Electric Power for its Act) dissolution. Municipal Natural Gas Agencies (Illinois Joint Municipal Natural Gas Act) Municipal None (See - - - The agreement - - 65 ILCS Natural Gas comment to the creating an 5/11-119.2- Agencies right) agency may 4(A)(7) (Illinois Joint make provisions Municipal for its Natural Gas dissolution. Act)

221

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Park Districts Park District Dissolution - Voters equal - If petitioned by - Yes. A 2/3 70 ILCS to 2/3 of votes the required majority is 1205/13-1 for district number of needed, through commissioner voters, board except that a 1205/13-8 who got most must certify district wholly votes at last question for a within one election (and referendum. municipality at least 20% of can be district's legal dissolved by voters). a majority of votes cast in both the district and the municipality. Park District Dissolution District board 1% of district's - Petition the Court - 70 ILCS has failed to voters. court, stating determines the 1205/13-9a discharge its facts showing facts, and can through functions for the that the board order the district 1205/13-8 last five years. has failed to do to be dissolved. several things required by law. Park District None ------70 ILCS (Chicago) 1505/0.01 ff. Park None ------70 ILCS (Exposition 1505/0.01 ff. Authority) Park and None ------70 ILCS Recreation 1605/1 ff. District (Metro- East)

222

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Planning Agency and Commission Planning None ------70 ILCS Agencies 1707/1 ff. (Chicago Metropolitan Agency for Planning) Planning None ------70 ILCS Commission 1710/1 ff. (Southwestern Illinois Metropolitan and Regional) Police District Commission (Metro East) Police District Dissolution The act creating - - - - - 70 ILCS Commission the Commission 1750/20 (Metro East) is to expire in 2019.

223

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Port Districts Port Districts Annexation Area to be 5% of voters in - Petition the Court holds a Yes. A Laws cited annexed is area proposed court for a hearing and majority of in endnote 3 contiguous to to be added. referendum on determines votes cast is the district and annexation. whether petition needed to not in any other conforms with pass. port district, and the law; if so, has resident court orders a legal voters. referendum. Port Districts Annexation Area to be All owners of - Petition court Court holds a - Laws cited annexed is land in the for annexation. hearing and in endnote 3 contiguous to area proposed determines the district and to be added. whether petition not in any other conforms with port district, and the law; if so, it has no resident orders legal voters. annexation. Port District None ------70 ILCS (Havana 1805/0.01 ff. Regional) Port District Consolidation The two port - Boards of both Approve the - - 70 ILCS (Illinois ("annex to" districts are districts. action (in 1810/28 International) another district) contiguous. separate votes). Port District Consolidation Municipality is - Board of Illinois The municipal - - 70 ILCS (Illinois (with a "substantially International Port or county 1810/28 International) municipality or coterminous" District. governing body county) with district, or accepts all of the district is the District's within the functions, county. assets, and liabilities. Port District None ------70 ILCS (Illinois Valley 1815/1 ff. Regional)

224

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Port District None ------70 ILCS (Kaskaskia) 1830/1 ff. Port District None ------70 ILCS (White County) 1870/0.01 ff. Public Building Commissions Public Building Dissolution (1) Sold no - Governing body Pass resolution - - 50 ILCS Commissions bonds and has of the entity that for dissolution. 20/22.1 no debt or created the operational commission. leases or (2) has fulfilled its purpose and paid all bonds and contractual obligations except to personnel. Public Health Districts Public Health Annexation (of - 10% of voters - Approval by - Yes. A 70 ILCS Districts a town or road of the town or board of health majority of 905/3a and district) road district to of existing those voting 905/7 be annexed. district, followed on the by filing with question is county clerk. needed to approve. Public Health Annexation (of - The law is not - Petition the - Yes. A 70 ILCS Districts a town or road clear on how proper election majority of 905/5a and district) many voters official. those voting 905/7 must petition. on the question is needed to approve.

225

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Public Health Dissolution District is - Board of health The other - - 70 ILCS Districts (and annex to contiguous to (district's government 905/26 another such another hospital governing agrees to district) or district; authority) assume the Consolidation "substantially district's (into a coterminous" functions and municipality or with the liabilities. county) municipality; or within the county. Public Library Districts Public Library Annexation Area to be Owners of all - Petition the - - 75 ILCS District annexed is land sought to district for 16/15-10 contiguous to be annexed. annexation; its district, within board may then municipal annex the area boundaries, and without privately owned referendum. But at least in part, the board can but has no send notice to resident voters. each library district within 1 mile of its boundaries, and to each owner of land in the area. Any parcel whose owner objects is then to be excluded.

226

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Public Library Annexation Area to be - Library district Adopt - Only if a 75 ILCS District annexed is board. annexation petition is 16/15-15 contiguous to ordinance. filed with the the district; is in board by at a municipality or least 10% of school district voters in the that is at least district and/or partly in the the area to be district; and annexed. lacks local, tax Majorities of supported library votes cast on service. the question, in the district and area, are required to pass. Public Library Annexation Area is - Library district Adopt - - 75 ILCS District contiguous to board. annexation 16/15-25 the district, ordinance. dedicated for roadway use, and in no other library district. Public Library Annexation Area is private Owner(s) of - Petition board - - 75 ILCS District property, the property. for annexation. 16/15-30 contiguous to The board may the district. then annex it.

227

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Public Library Annexation Area has no - Library district Adopt - - 75 ILCS District resident voters; board. annexation 16/15-35 is in a ordinance. municipality that is at least partly in the library district; is contiguous to the district; and is in no other library district. Public Library Annexation Area is At least 100 in Library district Either the Hold a hearing; Yes. 75 ILCS District contiguous to the territory to board. voters or the fix the Majorities of 16/15-50 the district and be annexed. board can boundaries of votes cat on through not in any other petition the the proposed the question 16/15-65 library district, circuit court of addition; and in the district and has no tax- the county order a and the area supported library containing the referendum. are required service. larger part of to pass. the district for annexation. Public Library Annexation (of District has a 100 voters in - Petition the - Yes. 75 ILCS District area in a public library the part of the district for Majorities of 16/15-70 municipality but building in a municipality annexation. votes cast in outside the municipality that outside the the area and district) is partly in the district (if in the district district, but part fewer than 100 are required of that voters live to pass. municipality is in there, a a township that majority of has no public voters in area library building to be in that part of annexed). the municipality.

228

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Public Library Consolidation Two or more - Boards of all After publishing After publication - 75 ILCS District districts are districts seeking notice of the of notice of a 16/20-5, contiguous and to merge. meetings at hearing, the 16/20-10 have the same which they court can and 16/20- annual library intend to adopt approve a 25 tax levy limits. merger merger, ordinances, do including tax so by 2/3 of levy limits and each board. the new district's name. Public Library Consolidation Two or more At least 100 - Petition each After a Yes. 75 ILCS District districts are voters in each district board for successful Majorities of 16/20-5, contiguous. of the districts. consolidation, referendum and votes cast on 16/20-15 stating a new a hearing, the question and 16/20- tax rate limit if approve the in each 25 the districts do merger. district are not have the required to same rate pass. limits. Public Library Dissolution - 25% of - Petition the - Yes. A 75 ILCS District district's circuit court of majority of 16/25-5 residents (with the county votes cast on through a minimum of containing the the question 16/25-30 100). larger part of is required to the district for pass. dissolution.

229

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Renewable Energy Production Special District Renewable Dissolution District has no - District's board. Adopt an - Only on 70 ILCS Energy debts or other ordinance petition of at 1950/22(b) Production obligations. finding that least 10% of Special District district has no district's debt and the registered public interest voters. A does not require majority of its continuation. votes on the question is required to pass. Renewable Dissolution District has no At least 10% - Petition the Court must hold Yes. A 70 ILCS Energy debts or other of the district's court for a a hearing. If it majority of 1850/22(c) Production obligations. voters. referendum. finds that the person s Special District district has no voting on the debt, it must question is order required to referendum. pass. Rescue Squad Districts Rescue Squad Annexation Annexed A majority of - If petitioned by - If called for 70 ILCS Districts territory is voters in the those voters, by trustees or 2005/13 contiguous to territory and district trustees requested by the district, and the owners of can adopt an the lesser of not in another over half of its annexation 1,000 or 5% rescue squad taxable resolution. Or of the district or fire property. the trustees can district's protection call for a voters. In district that referendum on either case, a provides rescue whether to majority of services. annex. persons voting on the question is required to pass.

230

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Rescue Squad Dissolution - At least 25 - Petition the Court must hold Yes. A 70 ILCS Districts district voters. court for a a hearing and majority of 2005/14 Must include referendum on decide whether person voting 5% of all its dissolution. dissolution is on the voters, and 5% necessary. question is of the voters in required to each pass. municipality or unincorporated part of the district. Railroad Authorities Railroad Dissolution Is to be - - - - - 70 ILCS Relocation dissolved when 1925/5-10 Authority its statutory (Dixon) relocation purposes are accomplished, or the Authority declares them impossible or unfeasible. Railroad Dissolution Is to be - - - - - 70 ILCS Relocation dissolved when 1915/15 Authority its statutory (Grand relocation Avenue) purposes are accomplished, or the Authority declares them impossible or unfeasible.

231

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Railroad Dissolution Is to be - - - - - 70 ILCS Relocation and dissolved when 1920/10 Development its statutory Authority (West relocation Cook) purposes are accomplished, or the Authority declares them impossible or unfeasible. Railroad Dissolution Is to be - - - - - 70 ILCS Redevelopment dissolved when 1930/10 Authority its statutory (Southwest relocation Suburban) purposes are accomplished, or the Authority declares them impossible or unfeasible. Railroad Dissolution Is to be - - - - - 70 ILCS Authority dissolved when 1935/15 (Elmwood Park Authority Grade declares is Separation statutory Authority) purpose unfeasible, or 6 months after first use of its grade separation structure. Railroad None ------70 ILCS Terminal 1905/1 ff. Authority

232

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required River Conservancy Districts River Annexation - At least 1% of - Petition the Court must Yes. A 70 ILCS Conservancy legal voters court of the determine majority of 2105/3, first Districts residing in the county where boundaries of votes cast is five area to be the district was territory to be required to paragraphs. annexed in created for added and hold pass. each county. annexation a hearing on the referendum. proposal. The board of the annexing district must also accept the new territory. River Annexation - A majority of - Petition the Court holds a - 70 ILCS Conservancy adult court of the hearing on the 2105/3, last Districts landowners in county where proposal and two the area to be the district was determines paragraphs. annexed, created. After boundaries of owning a court action, territory to be majority of it. annexation will added. occur if the other district's board accepts the territory. River Dissolution All debts have - District's board. Adopt a - Only upon 70 ILCS Conservancy been paid or dissolution petitions by 2105/26b Districts assumed by ordinance. 10% of another public registered body, and its voters living board finds that in the district. public interest A majority of does not require votes on the continuing the question is district. then needed to dissolve the district.

233

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Road Districts Road Districts Consolidation The county is 20 voters in - Petition county - - 605 ILCS not under each road board for 5/6-105 township district to be consolidation. organization. consolidated. Road Districts Consolidation The county is The lesser of - Petition circuit After Yes. 605 ILCS under township 50 or 5% of court for a consideration, Majorities of 5/6-108 and organization. voters in each referendum on order a the votes cast 5/6-109 district to be consolidation. referendum. in each consolidated. district are required to pass. Road Districts Dissolution Roads in the - - The district is - - 605 ILCS district total abolished if its 5/6-130 under 4 miles. total road length is less. Road Districts Dissolution District is in - Township board Submit a - Yes. A 605 ILCS Cook County of trustees. proposition to majority of 5/6-133 the voters to votes on the abolish the question is district. required to pass. Road Districts Dissolution District is not in - Township board Submit a - Yes. A 605 ILCS Cook County of trustees proposition to majority of 5/6-134 the voters to votes on the abolish the question is district required to pass. Road Districts Dissolution District is not in - Township board Submit a - Yes. A 605 ILCS Cook County of trustees proposition to majority of 5/6-135 and has less the voters to votes on the than 15 miles of abolish the question is roads. district. required to pass.

234

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Sanitary Districts Sanitary District Annexation Area is - District board. Enact - - 70 ILCS created under contiguous to (Section 14.3a annexation 2205/14.3 1907 act the district, and allows annexation ordinance. (and served either by by agreement 2205/14.3a) it or by a with the owners municipality of land to be whose sewers annexed.) connect to it. Sanitary district Replacement Equalized At least 300 - Petition the - A majority of 70 ILCS created under by a new assessed value voters in the State Board of persons 2205/29 1907 act (in the district under a is at least $100 district created Elections. properly through Metro-East 1974 act million. under the marking 2205/29.3 area) 1907 act. ballots could pass the proposition. Sanitary district Annexation Area is 10% of legal - File petition with Court considers Yes. A 70 ILCS created under (called addition "contiguous" voters in area circuit clerk of proposed majority of 2405/23 the 1917 act of territory) (act does not to be added. county where boundaries and votes on the say to what). district is certifies results question is Other criteria in located. to election needed to 70 ILCS 2405/1 officials. add area to must also be district. met. Sanitary district Annexation Area is - District's board of Enact - - 70 ILCS created under "contiguous," trustees. ordinance. 2405/23.1 the 1917 act uninhabited, and unincorporated 2405/23.2 and owned by the district; or contiguous to it, used as a street and not in another such district.

235

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Sanitary district Annexation Area is - District's board of Enact - - 70 ILCS created under unincorporated, trustees. ordinance. 2405/23.3 the 1917 act up to 60 acres and entirely within the district. Sanitary district Annexation Area is All owners of - File petition with - - 70 ILCS created under contiguous to land in the clerk of the 2405/23.4 the 1917 act the district and area (and all district. A two- not in another resident if thirds vote of its sanitary district. any). board is needed to annex. Sanitary district Annexation Area is - District's board of Enact - - 70 ILCS created under contiguous to trustees. ordinance. 2405/23.5 the 1917 act the district, and a sewer line of the district (or of another system whose lines connect to it) crosses the area.

Sanitary district Disconnection Area is 10% of legal - File petition with Court must Yes. A 70 ILCS created under contiguous and voters in area circuit court of consider majority of 2405/24 the 1917 act on the district's to be county where proposed votes on the border; district disconnected. district is boundaries and question is did not incur any located. certify results to required to outstanding debt election officials. disconnect while area was area. part of it.

236

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Sanitary district Dissolution District - District's board of File petition with Court holds - 70 ILCS created under population is not trustees. circuit court. hearing to 2405/27(a) the 1917 act over 5,000, and determine district has whether the agreed with petition is municipality for correct and joint works there is "good under another reason" for act. dissolution. If so, court will order it. Sanitary district Disconnection Area is 10% of legal - Petition the Court may alter Yes. A 70 ILCS created under of an area from contiguous and voters in the circuit court of area to be majority of 2805/32a.5 the 1936 act the sanitary on district's area to be the county considered for votes on the district border; district disconnected. where the disconnection, question in has no district was or deny petition the area is remaining debt organized. if it is not true. required to or unpaid disconnect it. special assessments; and current or planned district facilities will not benefit the area. Sanitary district Disconnection Area is All owners of District's board of The two groups Any such - 70 ILCS created under of an area from contiguous and the areas to be trustees. can agree that agreement must 2805/32a.5- the 1936 act a sanitary on district's disconnected. the area will be be presented to 1 district (by border; no disconnected the circuit court agreement) registered voters from the district. for approval or reside in it. The agreement rejection. The may require the court may allow owners to the two groups compensate the to amend the district for lost agreement. future taxes.

237

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Sanitary district Dissolution District has no 50 voters - Petition the Court is to Yes. A 70 ILCS created under outstanding residing in the circuit court of certify the majority of 2805/32 the 1936 act revenue bonds. district. the county question of votes on the containing the dissolution to question is district. election officials. required to pass. Sanitary district Dissolution The district's 50 voters - Petition the Court is to Yes. A 70 ILCS created under entire area has residing in the circuit court of certify the majority of 2805/37 the 1936 act been district. the county question of votes on the incorporated into containing the dissolution to question any district to put election officials. against municipality(ies). the question of dissolution is dissolution on required to the ballot. (If no prevent it. petition for a referendum is filed within 6 months after all of the district is incorporated, district is dissolved.) Sanitary district None ------70 ILCS (Eastern Will) 3020/1 ff. Sanitary district None ------70 ILCS (Metro-East) 2905/1-1 ff. Sanitary district Disconnection Area is on A majority of - File petition with Court holds - 70 ILCS (Metropolitan district's border voters living in circuit court of hearing to 2605/28 Water and up to 20 the area if any, county determine Reclamation acres; and a majority containing the whether petition District) disconnecting of its greater part of is true. If so, it is will not isolate landowners, the area. to order any other district owning a disconnection. territory; and the majority of its district has not land. provided sewer or drainage facilities for it. 238

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Sanitary district Annexation Area to be 10% of legal - Petition circuit Circuit court is Yes. A 70 ILCS (North Shore) (called addition annexed is voters in area court of the to consider the majority of 2305/28 of territory) contiguous to to be added. county proposed area "the votes the district. containing the and certify cast at such district. results to the election" is Acceptance by election officials. required to the district's pass. trustees is also needed. Sanitary district Disconnection Area is 10% of legal - Petition circuit Circuit court is Yes. A 70 ILCS (North Shore) contiguous to voters in area court of the to name three of majority of 2305/28 itself (not in to be added. county its judges as "the votes (See also 70 separate containing the "commissioners" cast at such ILCS parcels), and district. to consider the election" is 2305/1) district has no proposed needed to outstanding disconnection at disconnect an bonds. a hearing and area from the certify results to district. the election officials. Sanitary district Annexation Area is - District's board of Enact - - 70 ILCS (North Shore) contiguous to trustees. ordinance. 2305/28 the district, and is served by it or by a municipality whose sewers connect to it. Sanitary district Annexation Area is located - District's board of Enact - - 70 ILCS (North Shore) in any territory trustees in agreement, but 2305/28a agreement with cannot exceed one or more of 10 years the owners of record.

239

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required School Districts School Districts Annexation; All areas involved In most cases, The board of each Petition the (But any action Only if the 105 ILCS Dissolution; are in a single a majority of school district to regional board of can be proposal is to 5/7-2 and detachment; or educational registered be affected. school trustees.5 challenged in annex one or 5/7-2a division service region; voters in each The trustees court under the more entire through 5/7- (Cannot be no area will lack district affected must hold a Administrative districts to 30 used to create a a high school (2/3 of hearing. Review Law). another new school after the action; registered Petitioning district and it district except and each voters in any voters (if more is approved on a military resulting district area to be than 10) must under the base.) will have at least annexed or name a procedures 2,000 residents detached). "Committee of described to and $6 million of 10" with power the left. In equalized value, to agree to such a case, a and be changes in the majority of the contiguous and proposal. The persons voting compact (subject regional on the to exceptions superintendent question in stated in 105 of schools, each district ILCS 5/7-4). acting for the involved is regional board of required to school trustees, pass. is to grant or deny the petition within 30 days after the hearing. If no action is taken within 9 months after petitions are submitted, the Committee of 10 or school boards can petition the State Superintendent of Education.

240

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required School Districts Annexation; The area In most cases, The board of Petition the (But any action Only if the 105 ILCS Dissolution; involved is in a majority of each school regional board can be proposal is to 5/7-2 and detachment; or more than one registered district to be of school challenged in annex one or 5/7-6 division county. voters in each affected. trustees of all court under the more entire (Cannot be district regions to be Administrative districts to used to create affected (2/3 of affected. Those Review Law). another a new school registered boards must district and it district.) voters in any hold a joint is approved area to be hearing, then under the annexed or take "concurrent procedures detached). If action." described to an area to be Regional board the left. In detached has of school such a case, no legal trustees may a majority of voters, a need to the persons petition must consider added voting on the be signed by factors. question in all its record each district landowners. involved is required to pass.

241

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required School Districts Dissolution The district's A majority of Board of district Publish notice (But any action - 105 ILCS (and annex all population is registered to be dissolved. of and hold a can be 5/7-2a(b) territory to under 5,000 or voters in the But if, within 45 "public challenged in and 5/7-11 other district(s)) its enrollment is district to be days after notice informational court under the under 750. dissolved. by regional meeting" on the Administrative trustees of a proposal; then Review Law). hearing (see petition the column to the regional board right), a majority of school of the district's trustees. They registered voters must publish petition against notice of a dissolution, the hearing (to be regional trustees 50 to 70 days may not act. later) and at the hearing consider the district's needs and other facts before changing any district lines. But the law says they have no power to deny a proper dissolution petition unless a majority of district voters so petition (see column to the left).

242

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required School Districts Annexation (a The area has no 2/3 of the - Petition the - - 105 ILCS contiguous more than (1) registered regional board 5/7-2b area to another 5% of the area voters in the of school district) and (2) 5% of area. trustees. The the equalized law says the value of either trustees have an elementary no power to or a high school decide anything district; and except whether putting it in the stated another district conditions exist. will give an elementary and high school district the same boundaries. School Districts Annexation (a The area is in All record - Petition the None. (But - 105 ILCS contiguous Cook County, owners of the State decision can be 5/7-2c area to another not over 160 area. Superintendent challenged in district) acres, and of Education. court under the vacant, and Superintendent Administrative meets several must hold a Review Law.) other conditions. hearing, but has no authority to decide anything except whether the stated conditions exist.

243

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required School Districts Annexation (or Several Varies. May be In some cases, File with the None. (But - 105 ILCS detach area to conditions (likely 51% of both school board special charter "Hearing 5/7-2.3 or from a existing in only a (1) record members must district's Board's" through 5/7- special charter few areas in owners and (2) also sign petition. governing decision can be 2.7 district) Illinois) exist. voters (if any) board. ("Special challenged in in the area; or charter district" court under the the lesser of is defined in Administrative 25% or 1,000 105 ILCS 5/1- Review Law. voters in 3.) If an district (or 50% objection is filed of voters in the with the area to be appropriate affected). authority, the regional board of school trustees5 must appoint a "Hearing Board" to consider the matter further. School Districts Dissolution A high school or - - District is - - 105 ILCS unit district has "automatically 5/5-32 not operated a dissolved" if the school in its stated facts territory for 1 exist (subject to year (with several stated exceptions). exceptions). Solid Waste Agencies Solid Waste Annexation (to Boundaries of - - Majority vote by - - 70 ILCS Agencies another district) other district are board in favor of 3105/25 contiguous with a proposition to this district. annex the district.

244

Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Solid Waste Consolidation Boundaries or - - Majority vote by - - 71 ILCS Agencies (into a municipality and board in favor of 3105/25 municipality) district are at a proposition to least consolidate the substantially district. coterminous. Solid Waste Consolidation Boundaries of - - Majority vote by - - 72 ILCS Agencies (into a county) district are board in favor of 3105/25 wholly within the a proposition to single county. consolidate the district. Street Lighting Districts Street Lighting Annexation (of Area to be At least 50 - Petition the Court must Yes. A 70 ILCS Districts new area) annexed is not voters living in court for determine majority of 3305/1 and within any the proposed annexation whether petition votes on the 3305/2a, municipality. area. referendum. conforms to the question is first five Trustees of law and is true required to paragraphs. existing district in substance. pass. must also accept the annexation. Street Lighting Annexation (of Tract is not yet Owner(s) of - Petition the - - 70 ILCS Districts a tract of land) in a street the tract to be street lighting 3305/2a, lighting district. added. district for last two annexation. The paragraphs. district can accept or reject. Street Lighting Annexation (of The districts are - Board of district Vote to annex - - 70 ILCS Districts another district) contiguous. to be annexed. the district. 3305/11 Board of annexing district must agree to the annexation.

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Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Street Lighting Consolidation The district and - Board of district Vote to - - 70 ILCS Districts (with a municipality are to be consolidate. 3305/11 municipality or coterminous; or consolidated. Municipal or county) district is within county the county. governing authorities must agree to any consolidation. Surface Water Protection Districts Surface Water Annexation (an Area is At least 1% of - Petition the Court must Yes. A 70 ILCS Protection area to the contiguous and voters living in court for an determine majority of 3405/2, Districts district) in not more than area proposed annexation whether petition votes on the 3405/3 and two counties; is to be added. referendum. conforms to the question is 3405/6 to not in such a law and is true required to 3405/8 district; and will in substance. pass. benefit from surface water protection. Surface Water Consolidation The two surface - Board of district Vote to annex - - 70 ILCS Protection ("annex to") water protection to be annexed. the district to 3405/25 Districts another district districts are would-be contiguous. annexing district. Board of annexing district must agree to annexation. Surface Water Consolidation District and - Board of district Vote to - - 70 ILCS Protection (with a municipality are to be consolidate. 3405/25 Districts municipality or coterminous, or consolidated. Municipal or county) district is entirely county in county. governing authorities must agree to consolidation.

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Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Townships Townships Consolidation Unavailable if - County Board. Publish notice - Only if an 60 ILCS (or other Article 15 of and hold a incorporated 1/10-5 alteration of Township Code public hearing town would through township lines) (summarized before any final be "divided" 1/10-20 two rows below) action. (presumably applies. between townships) by county board's action. Townships Consolidation May not disturb - County Board. Adopt a plan to - Yes. Must be 60 ILCS (or other any urban or change approved, in 1/10-25 alteration of coterminous township each through township lines) townships that boundaries township to 1/10-75 existed on (may include be affected, October 1, 1978. consolidating at a "regular townships) so election" at each township's least 60 days 1982 equalized after county assessed value board adopts is at least $10 the plan. million or it does not exceed 126 square miles.

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Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Townships Annexation (of - - City Council. Notify the - Adjoining 60 ILCS area in an adjoining township's 1/15-15 adjoining township's board can township by a board that it force a city that is proposes to referendum coterminous annex part of it on whether (called a to the city. part of its "coterminous area should city")) be annexed to city. A majority of persons voting on the question in the township is required to pass.

Townships Consolidation The city (in a 10% of "legal - Petition the - Yes. A 60 ILCS ((called county with voters" of the county board. If "majority of 1/20-5 merger) of all township city (based on the required the through townships in a organization) vote at the last number of votes…cast" 1/20-15 large city into contains all or Presidential voters so (in the city) is one) parts of at least election). petition, it must required to five call a create a congressional referendum. single townships. township in it.

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Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Townships Dissolution Township is in 10% of City Council. If 10% of - Yes. A 60 ILCS ((called Cook County; township's registered "majority of 1/27-5 abolition) of a covers at least 7 registered voters petition the through township in a square miles; voters. the city council, votes…cast" 1/27-25 described city) and is it must put the (apparently substantially question on the on the coterminous ballot. Or it may question) is with a do so by its own required to municipality decision. abolish whose officers township. already exercise some or all township powers. Townships Dissolution (of Proposition has 10% of the - Petition the - Yes. A 60 ILCS all townships in not been put to registered county board. If majority of 1/25-5 a county) a referendum in voters of each the required the votes on through last 4 years. township in the number of the question 1/25-25 county. voters so in each of 3/4 petition, it must of the call a townships, referendum. containing a majority of county's population is required to abolish township government.

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Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Townships Dissolution (of - See comments See comments Constitution See comments See Illinois one township) under "Actions under "Actions says: under "Actions comments Constitution, needed." needed." "Townships needed." under Article 7, may be "Actions Section 5, consolidated or needed." second merged, and sentence. one or more townships may be dissolved or divided, when approved by referendum in each township affected." But no law has procedures for abolishing a single township, or replacing its services and tax levy. Trail Authority Trail Authority None (but see - - - Any county - - 70 ILCS (Prairie) note to the governing board 3505/5 right) by majority vote can withdraw from the authority. Transit Transit Annexation Area is - County board of Certify - Yes. Must get 70 ILCS Authority contiguous to area to be annexation votes of a 3615/3.06 (Regional RTA's area. annexed. RTA question to majority of Transportation board can reject election persons Authority) or set conditions authorities. voting on the (RTA) on approval. question.

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Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Transit None ------70 ILCS Authority 3605/1 ff. (Chicago Transit Authority) Transit (mass Dissolution Public need for - District's board. Certify those - - 70 ILCS transit district) (called services has findings to each 3610/9 discontinuance) ended, or other municipality and adequate county that services are or created the can be made district. If they available. all approve, district is to wind up its affairs. Transit (mass Annexation Area is At least 2/3 of - Petition the If petition is to - 70 ILCS transit district) contiguous to legal voters (if circuit court of the court and it 3610/8.1 existing district none, all the county finds petition through and not in any landowners) in containing the correct, it refers 3610/8.3 other local mass area to be area to be issue to district transit district. annexed. annexed; or if board; 2/3 vote area has no of the board is legal voters, required. petition the district's board. Transit (mass Annexation (of District is not the - Municipal or Pass ordinance - - 70 ILCS transit district) a municipality Metro East county board. or resolution by 3610/3.01, or county) Transit District, a majority of first and has no municipal or paragraph. bonds or tax county board, levy. and then by 2/3 of the district's board.

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Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Transit (mass Annexation (of District is the 10% of Township board. Present petition - - 70 ILCS transit district) a township Metro East township's or township 3610/3.01, contiguous to Transit District. registered resolution to second the district) voters. county board. A paragraph. majority of it, and 2/3 of the district's board, are needed to approve. Transit (mass Annexation (of Land is within a - District's board. Hold a public - - 70 ILCS transit district) non-farmland municipality (or hearing after 3610/8.5 contiguous to a a township), and notice, and mass transit not in a mass "give due district) transit district. consideration to (RTA-supported all testimony." districts cannot No action by use this any other entity authority.) is required for annexation to take place. Tuberculosis Sanitarium Districts Tuberculosis Dissolution County is under - Board of directors Act (separately) - - 70 ILCS Sanitarium 500,000, and an and county to dissolve the 920/5.3 Districts existing health board. district. department will assume responsibilities. Tuberculosis Annexation or Is contiguous - Board of directors - - - 70 ILCS Sanitarium Consolidation with another and the local 920/5.3a Districts (with district, government, if municipality or coterminous applicable. county) with the municipality, or within the county.

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Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Water Districts Water Districts Annexation Area to be 2/3 of legal - Petition the Court holds a - 70 ILCS (Public) annexed is voters in area court for hearing and 3705/26 contiguous to to be annexed; annexation. determines through the public water or, if none, whether petition 3705/28 district and not owners of a conforms to the in another such majority of its law. If so, court district. land. forwards it to public water district board. A 2/3 vote of that board is required for annexation. Water Districts Dissolution If a municipality - - - - - 65 ILCS (Public) annexes all of a 5/11-151-4 district, the (referred to district is in 70 ILCS abolished within 3705/40) 90 days and the municipality assumes its powers, duties and debts. Water Districts Dissolution All district debts - Public water Petition the Court holds a Yes. A 70 ILCS (Public) must be paid district's board court, stating hearing to majority of 3705/29 before (by 2/3 vote). reasons for determine votes on the through dissolution is dissolution and whether the question is 3705/34 final. describing why board's required to it will not harm arguments are pass. the public or correct. If so, bondholders. court orders a referendum.

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Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Water Districts Dissolution District has At least 100 - Petition the Court Yes. A 70 ILCS (Public) existed for at electors living court for a determines majority of 3705/35 least 4 years in the district. referendum on whether the votes on the and has no dissolution. petition question is remaining conforms to the required to revenue bonds. law. pass. Water Authorities Water Annexation Area to be A majority of - Petition the Court holds a - 70 ILCS Authorities annexed adjoins landowners, court for hearing. If it 3715/9, first the authority. owning a annexation. finds that the paragraph. majority of petition land to be conforms to the annexed. law and there is no valid objection, it orders annexation. Water Consolidation The authorities - Authority to be Get approval - - 70 ILCS Authorities ("annex…to are contiguous. annexed. from annexing 3715/28 another authority's authority") board. Water Consolidation The authority is - Authority board. Get approval - - 70 ILCS Authorities (authority with coterminous from municipal 3715/28 a municipality with the or county or county) municipality, or governing entirely in the authority. county. Water Commissions Water Consolidation The - Commission Get approval - - 70 ILCS Commission ("annex…to commissions board. from municipal 3720/2.1 another are contiguous. or county commission") governing authority.

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Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Water Consolidation The commission - Commission Get approval - - 70 ILCS Commission (with a is coterminous board. from municipal 3720/2.1 municipality or with the or county county) municipality, or governing entirely in the authority. county. Water Reclamation Districts Water None ------Reclamation Districts Water Service Districts Water Service Annexation Area to be A majority of - Petition the Court holds a - 70 ILCS Districts annexed adjoins landowners, court for hearing. If it 3710/11, the district. owning a annexation. finds that first majority of petition paragraph. area to be conforms to law annexed. and there is no valid ojbection, it orders annexation. Water Service Consolidation The two districts - Board of district Annexing - - 70 ILCS Districts ("annex…to are contiguous. to be annexed, by district board 3710/13 another a majority vote. approves. district") Water Service Consolidation The district is - District board, by Municipal or - - 70 ILCS Districts (district with a coterminous majority vote. county 3710/13 municipality or with the governing county) municipality, or authority entirely within approves. one county.

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Statutory Procedures for Annexing, Consolidating, or Dissolving Units of Local Government (Continued) Unit of Type of Action Prerequisites Voters who Other entity Actions Court Action Referendum Citation Government for Action can begin Needed Needed Required Water Service Dissolution All district debts - Public water Petition the Court holds Yes. A 70 ILCS Districts must be paid service district's court, giving hearing to majority of 3710/12 before board, by 2/3 reasons for determine votes on the dissolution is vote. dissolution. whether district question is final. can be required to dissolved pass. without harming the public or bondholders. Water Service Dissolution District has no At least 50 - Petition the Court holds Yes. A 70 ILCS Districts outstanding electors of the court, giving hearing to majority of 3710/12 bonds (or other district. reasons for determine votes on the debts by time of dissolution. whether district question is dissolution). can be required to dissolved pass. without harming the public or bondholders.

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