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Tax Rate Comparison - Township Addison Township (District #4)

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Tax Rate Comparison - Township Addison Township (District #4) DUPAGE HIGH SCHOOL DISTRICT 88 2020 PROPERTY TAX LEVY & HISTORICAL TAX INFORMATION Addison Trail High School Willowbrook High School TABLE OF CONTENTS Section 1 History of Equalized Assessed Valuation (EAV) of Taxable Properties By Township/By Category ...................................................... 1 EAV by Type Tax Year Chart ............................................................ 1A Historical Property Value by Type ................................................... 1B Taxable Property History by Category .............................................. 1C Assessed Valuation Chart ........................................................................... 2 History of New Property Growth in District 88 .............................................. 3 Section 2 Tax Rate Comparison - Township Addison Township (District #4) ........................................................ 4 York Township (District #45) ........................................................... 5 York Township (District #48) ........................................................... 6 Section 3 Tax Rate Comparison-DuPage HS Districts EAV and Tax Rate by Fund ............................................................. 7 Tax Rate History Chart – D88 ........................................................... 8 Total Tax Rate ........................................................................................... 9 DuPage County H.S. Tax Rate Chart ........................................................... 10 Section 4 Fund Balances Education / Oper. & Maint. Funds ..................................................... 11 Education and O&M Funds Combined ............................................... 12 Education Fund Balance Chart .......................................................... 13 O&M Fund Balance Chart ................................................................. 14 Education and O&M Fund Balance Combined Chart ........................... 15 Section 5 Resolution Regarding Estimated Amounts for 2020 Levy ............................. 16-17 Notice of Public Hearing ............................................................................. 17A Resolution Authorizing and Directing Tax Levy ........................................... 18 Resolution Authorizing … Special Purpose Levies ........................................ 19-20 Certificate of Compliance with Truth in Taxation .......................................... 21 Section 6 - Appendix Township Assessor Information Consumer Price Index History Tax Increment Financing (TIF) Areas S E C T I O N 1 DUPAGE HIGH SCHOOL DISTRICT 88 EQUALIZED ASSESSED VALUATION (EAV) OF TAXABLE PROPERTIES By Township Tax Year 2013 2014 2015 2016 2017 2018 2019 School Year 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Addison Township 965,824,337 949,346,440 975,984,541 1,056,921,255 1,143,819,762 1,196,782,338 1,261,698,740 York Township 1,477,616,236 1,462,815,466 1,501,949,811 1,588,496,210 1,697,867,388 1,788,850,365 1,942,033,744 Bloomingdale Township 37,721,520 36,110,430 37,226,270 39,301,280 42,067,370 45,273,926 46,091,900 Assessed Valuation 2,481,162,093 2,448,272,336 2,515,160,622 2,684,718,745 2,883,754,520 3,030,906,629 3,249,824,384 TIF Valuation 2,453,898,825 2,430,230,340 2,490,683,085 2,659,626,352 2,860,568,495 3,005,454,524 3,211,432,591 Total Tax Rate 2.4373 2.5581 2.5477 2.3995 2.2462 2.1815 2.0906 % Increase TIF Valuation -6.75% -0.96% 2.49% 6.78% 7.56% 5.06% 6.85% TIF Value = Frozen Taxable Base By Category Tax Year 2013 2014 2015 2016 2017 2018 2019 School Year 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Residential 1,531,056,535 1,514,558,789 1,508,471,090 1,623,999,695 1,762,347,765 1,862,352,393 1,989,661,922 Farm 554,439 470,214 482,608 530,874 528,932 581,822 640,010 Commercial 631,986,862 625,510,517 683,150,413 715,985,048 751,314,685 780,818,095 838,504,293 Industrial 288,897,420 288,043,780 296,706,610 317,024,450 344,476,830 359,813,120 380,679,920 RailRoad 1,403,569 1,647,040 1,872,364 2,086,285 1,900,283 1,889,094 1,946,446 Total 2,453,898,825 2,430,230,340 2,490,683,085 2,659,626,352 2,860,568,495 3,005,454,524 3,211,432,591 % Change -6.75% -0.96% 2.49% 6.78% 7.56% 5.06% 6.85% Page 1 DUPAGE HIGH SCHOOL DISTRICT 88 EQUALIZED ASSESSED VALUE (EAV) OF PROPERTY BY TYPE ‐ TAX YEAR 2019 RailRoad, 0.06% Industrial, 11.85% Commercial, 26.11% Residential, 61.96% Farm, 0.02% TOTAL EAV =$3,211,432,591 Page 1A DUPAGE HIGH SCHOOL DISTRICT 88 Historical Property Value (EAV) ‐ Percentage by Type % Residential % Non‐Residential 70.00% 2005, 61.68% 2013, 62.39% 2019, 61.96% 60.00% 50.00% 2005, 38.32% 40.00% 2013, 37.61% 2019, 38.04% 30.00% 20.00% 10.00% 0.00% Non‐Residential {commercial/industrial, railroad & farm} Equalized Assessed Valuation (EAV) has declined from high of 42% (1999) to 38.04% = Tax burden shifting to Residential properties Page 1B DUPAGE HIGH SCHOOL DISTRICT 88 TAXABLE PROPERTY VALUE HISTORY ‐ BY CATEGORY Residential Non‐ Residential $2,500,000,000 P R O P $2,000,000,000 E R T Y $1,500,000,000 ( E A $1,000,000,000 V ) V A $500,000,000 L U E $0 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 TAX YEAR Page 1C DUPAGE HIGH SCHOOL DISTRICT 88 Total Equalized Assessed Valuation (EAV) & Tax Rate 3,500,000,000 $2.6000 2019, 3,211,432,591 3,000,000,000 $2.5000 2015, 2,490,683,085 2,500,000,000 $2.4000 2,000,000,000 $2.3000 1,500,000,000 $2.2000 Tax Rate PROPERTY VALUE (EAV) 1,000,000,000 $2.1000 500,000,000 $2.0000 0 $1.9000 2013 2014 2015 2016 2017 2018 2019 Inverse relationship between Property Value (EAV) and Tax Rate Page 2 DUPAGE HIGH SCHOOL DISTRICT 88 HISTORY OF ASSESSED PROPERTY VALUE (EAV) AND NEW GROWTH 2019 EAV (TIF) 3,211,432,591 (6.85% increase) New Construction 23,947,840 TIF Expiration - Prior Year Exempt 4,470,000 Total 28,417,840 New Growth % 0.95% 2018 EAV (TIF) 3,005,454,524 (5.06% increase) New Construction 8,256,650 TIF Expiration - Prior Year Exempt 352,630 Total 8,609,280 New Growth % 0.30% 2017 EAV (TIF) 2,860,568,495 (7.56% increase) New Construction 12,068,700 TIF Expiration 6,758,900 Prior Year Exempt 28,200 Total 18,855,800 New Growth % 0.71% 2016 EAV (TIF) 2,659,626,352 (6.78% increase) New Construction 5,020,180 TIF Expiration 2,113,470 Prior Year Exempt 309,760 Total 7,443,410 New Growth % 0.30% d 2015 EAV (TIF) 2,490,683,085 (2.49% increase) o New Construction 4,189,320 w Prior Year Exempt 940 n Total 4,190,260 New Growth % 0.17% 3 2014 EAV (TIF) 2,430,230,340 (-.96% decrease) 5 New Construction 11,382,454 % Prior Year Exempt 940 , Total 11,383,394 New Growth % 0.46% 2 0 2013 EAV (TIF) 2,453,898,825 (-6.75% decrease) 0 New Construction 10,568,240 Prior Year Exempt 154,180 8 Total 10,722,420 New Growth % 0.41% t o 2012 EAV (TIF) 2,631,444,778 (-10.32% decrease) New Construction 5,213,560 2 Prior Year Exempt 202,930 0 Total 5,416,490 1 New Growth % 0.18% 4 Page 3 S E C T I O N 2 "REPRESENTATIVE" TAX RATE COMPARISON VILLAGE OF ADDISON ADDISON TOWNSHIP (Addison School District #4 and DuPage High School Distict #88) Taxing District Rate 2016 % of Levy Rate 2017 % of Levy Rate 2018 % of Levy Rate 2019 % of Levy DuPage County 0.1848 2.10% 0.1749 2.11% 0.1673 2.06% 0.1655 2.35% DuPage County Forest Preserve 0.1514 1.72% 0.1306 1.57% 0.1278 1.57% 0.1242 1.77% DuPage County Airport Authority 0.0176 0.20% 0.0166 0.20% 0.0146 0.18% 0.0141 0.20% College of DuPage (#502) 0.2626 2.98% 0.2431 2.93% 0.2317 2.85% 0.2112 3.00% Elementary District #4 2.8282 32.13% 2.6807 32.30% 2.6225 32.31% 2.6225 37.28% High School District #88 2.3995 27.26% 2.2462 27.06% 2.1815 26.87% 2.0906 29.72% Addison Township + Road 0.1689 1.92% 0.1613 1.94% 0.1588 1.96% 0.1555 2.21% Addison Special Svc Area #1 0 0.00% 0 0.00% 0 0.00% 0 0.00% Village of Addison + Library) 1.2935 14.70% 1.2178 14.67% 1.2179 15.00% 1.1677 16.60% Addison Fire District 1.0511 11.94% 1.0093 12.16% 0.9847 12.13% 0.0953 1.35% Addison Park District 0.4435 5.04% 0.4199 5.06% 0.4110 5.06% 0.3875 5.51% Total Tax Rate 8.8011 8.3004 8.1178 7.0341 100.00% 100.00% 100.00% 100.00% Page 4 "REPRESENTATIVE" TAX RATE COMPARISON VILLAGE OF VILLA PARK YORK TOWNSHIP ( School District #45 and DuPage High School Distict #88) Taxing District Rate 2016 % of Levy Rate 2017 % of Levy Rate 2018 % of Levy Rate 2019 % of Levy DuPage County 0.1848 2.15% 0.1749 2.11% 0.1673 2.07% 0.1655 2.18% DuPage County Forest Preserve 0.1514 1.76% 0.1306 1.57% 0.1278 1.58% 0.1242 1.64% DuPage County Airport Authority 0.0176 0.20% 0.0166 0.20% 0.0146 0.18% 0.0141 0.19% College of DuPage 0.2626 3.05% 0.2431 2.93% 0.2317 2.87% 0.2112 2.79% Elementary District #45 3.7870 44.05% 3.6219 43.67% 3.5257 43.69% 3.3180 43.78% High School District #88 2.3995 27.91% 2.2462 27.08% 2.1815 27.03% 2.0906 27.58% York Township 0.0482 0.56% 0.0468 0.56% 0.046 0.57% 0.0452 0.60% York Township Road District 0.047 0.55% 0.0456 0.55% 0.0449 0.56% 0.0442 0.58% York Township Special Police 0.0407 0.47% 0.038 0.46% 0.0373 0.46% 0.0355 0.47% Village of Villa Park 1.2825 14.92% 1.2234 14.75% 1.1983 14.85% 1.1878 15.67% Villa Park Public Library 0.3762 4.38% 0.5072 6.12% 0.4942 6.12% 0.3433 4.53% Total Tax Rate 8.5975 8.2943 8.0693 7.5796 100.00% 100.00% 100.00% 100.00% Page 5 "REPRESENTATIVE" TAX RATE COMPARISON VILLAGE OF VILLA PARK YORK TOWNSHIP (Salt Creek School District #48 and DuPage High School Distict #88) Taxing District Rate 2016 % of Levy Rate 2017 % of Levy Rate 2018 % of Levy Rate 2019 % of Levy DuPage County 0.1848 2.99% 0.1749 2.78% 0.1673 2.74% 0.1655 2.86% DuPage County Forest Preserve
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