McHenry County Blog

The man-eating plant in the movie “The Little Shop of Horrors” is only slightly less dangerous than Illinois tax districts at tax levy time.

This is the season that taxpayers should be attending municipal meetings.

It’s when village trustees, city councilmen and aldermen decide how much to raise your taxes next year.

I almost added “if any” to the above sentence, but raising taxes is the nature of the beast called tax district.

“Feed me! Feed me!” one can almost hear the various types of school districts howling.

Just like in the “Little Shop of Horrors.”

Last Tuesday night I attended the Lakewood Village Board meeting.

After the group seeking a public-private partnership to build a new Village Hall left disappointed after Village Board members wanted more assurance that the estimated $3 million to be borrowed (out of about a $4 million total cost), the Board moved onto the tax levy.

Village President Erin Smith laid out three options:

1. “Captur[ing] the tax we are able to tax (that is, taking as much as possible)
2. “a ‘we never get that money back option’
3. “the Woodstock option–defer [the final decision] until we have more information option”

The third option would allow for an abatement of some or all of the tax increase on current taxpayers.

The Property Tax Cap, which Board members referred to by the initials of the statute’s name, PTELL, allows every tax district to pry 3% more out of taxpayers’ collective pockets next spring than this year.

In addition, tax districts are allowed to “capture” new growth.

That is estimated to be 26/100 of 1%.

One can certainly make an argument that tax revenue from newly-built or re-modeled properties, such as those along Route 14 in Crystal Lake, should contribute tax revenues.

If the amount requested next year were the same as this year, the new assessed valuation would actually bring about a tax cut for existing taxpayers.

But the nature of government is to grow, so that rarely happens.

In any event, to get maximum taxes from the new growth, a tax district must basically guess what it will be.  The actual number is not known until after all the assessment appeals have been complete.

Recommended to the Lakewood Board was the third option.

Pass what is called a “balloon” levy now which asks for the 3% increase in the Consumer Price Index, plus the County’s estimate of “new growth” and, then, when the final assessment appeal numbers are in, take another look to see if the Board wants to cut back the amount it is requesting.

Trustee Carl Davis argued, “Go for the maximum PTELL will allow.”

He pointed out that property taxes are not the only source of revenue the Village has, but it is “the only source deductible from Federal income taxes.”

Davis pointed out that vehicle stickers are not deductible and suggested eliminating that $65,000 revenue source instead of cutting property taxes.

Needless to say, I made a pitch from the taxpayers’ point of view.

The Board voted 6-0 to levy the maximum amount of taxes allowed by law with the understanding its members would re-visit the issue once the final assessment numbers are known.

A consortium led by Draper and Kramer make another presentation to the Lakewood Village Board Tuesday night.

Draper & Kramer consortium members who are seeking to build a Lakewood Village Hall.  Front row from left: Nancy Kiernan – FCL Builders ,Rick Ehlert – BKV Group (architects); middle left: Spencer Skinner – BKV Group,Larry DiVito – Draper and Kramer and the construction manager whose name I did not catch; and back row: Wayne Pierce – Stern Brothers & Co and Nicholas Marrocco – Gateway Development Partners.

They were seeking approval to spend $30-50,000 to develop preliminary plans for a village hall and police station on ten acres owned by the Village on Haligus Road.

An estimated cost for the 9,000 to 10,000 square foot building was just under $3.8 million. The $30-50,000 Phase 1 expenditure would be out-of-pocket costs for preliminary plans for the Village Hall, evaluation of the site’s suitability, etc.

I have to admit I thought the Board had agreed in August to have a public meeting to explain the need for a new Village Hall, but it became obvious that my expectations for more citizen involvement didn’t materialize Tuesday night. I had hoped for an emailed notice to Village residents, but notice seems to have been limited to the agenda that I would not have looked at if I had not been given a “heads up” by a fellow resident.

The decision on approving the Phase 1 was put off pending an analysis of how the Village could pay off the approximately $200,000 per year. Village Administrator Catherine Peterson said she could not have it ready by the next Board meeting, but would sometime thereafter.

She thinks the Village will have to borrow about $3 million, counting on the Crystal Lake frontage where the current Village Hall sits to provide a million dollars.

These townhouses on North Harrison Street in Algonquin overlook the Fox River. Would something similar maximize the value of the land where the current Lakewood Village Hall is located?

It could either be bought by the Park District for open space, sold for residential use, even for townhouses as can be seen on North Harrison Street in Algonquin or used as a restaurant which would be the only one overlooking Crystal Lake.

Smith told the Board that there had been “preliminary inquires for a restaurant.” Such a use would providing not only real estate tax but sales tax revenue.

“We have to come up with $200,000 per year. Where are we going to get $200,000 a year?” Trustee Gene Furey wanted to know.

Gary Sexson, another Trustee, said, “I definitely understand the needs. They’re huge.

“I’m concerned that this [consortium] is the only game in town. I don’t want to approve it tonight. We need more discussion among ourselves…I need to chew on it.”

Proposed Lakewood Village site plan.  Not all of this conceptual plan for the ten acres the Village of Lakewood owns next to its Fire Station is included in the $4 million plan proposed Tuesday night. The amphitheater and gazebo at the back of the property are just to show what could be developed later. Click to enlarge.

Retiring Trustee John Burton wanted to know if the Red Tail Golf Course land had been considered.

It was not, Smith told him, because she didn’t think that residential area was and an “appropriate” location for a police station. [One would not that the current police station is in a residential neighborhood.]

“We directed them to look at two sites,” Smith said. The other was at an unidentified lot on Huntley Road.

“Three million dollars is well within the Village’s [ability to pay}," Burton observed.

Perhaps complicating the analysis is the uncertainty of the cost of fire protection in the future.

Peterson said the next agreement faced "very challenging discussions" with the Woodstock Fire Protection District.

Partially because of the purchase of a farm on the west side of Route 47 and the north-south jag of Route 176, the twenty years of payments would be lower in the beginning and increase when that purchase is completed.

The financial advisor from Stern Brothers estimated the interest rate would be from 2.5 to 3%. Lakewood has a Triple A bond rating.

Village President Erin Smith framed the issue like this:

"If you believe we need a new Village Hall, [do you think it would be useful to have this background information]? If you think we don’t need one, are we a real grown up town or not?”

She pointed out that the current Village Hall does not have a place for juveniles. In one instance a family who had been victimized by teen walked right past him in the lobby of the Village Hall. A violation of state law is involved.

Separating victims of domestic violence from those accused thereof is also a problem caused by the lack of space.

Trustee Carl Davis asked where the $30-50,000 would come from.

Administrator Peterson said it could be obtained either from reserves or even from the current budget, whose current revenue is running higher than expected.

“We have to talk about how much we want to spend,” Trustee Jeff Iden said. “We haven’t been given any number of what we can afford.”

Specific questions were made of the various line items in the tentative budget.

“We have a duty to squeeze your margins,” Smith told the members of the consortium.

Haligus Road was selected as a way to start a “Town Center” of the future, as Lakewood grows to the west.

A “We are here in the Village of Lakewood and things are going on here” approach.

The night before the longest day of the year there was finally a perfect day for a cruise on Crystal Lake.

No flooding like on the Fox River and Chain of Lakes.

No stress.

Just pure enjoyment.

A day a boat owner lives for.

My wife was like the cleaner bot of Buzz Lightyear during the day.

If there was dirt, she attacked it.

As evening approached, she bought a bucket of Kentucky Fried Chicken, invited some friends over, including some for our son to play with, and we left the dock.

“Why did you bring your camera?” I was asked.

“I need a ‘Message of the Day’ for tomorrow,” I replied.

After I downloaded the 80 or so photos I took, I saw lines.

There were verticle lines–reflections of the setting sun in the glass in the Crystal Lake Park District’s Main Beach House.

There was the line of rowers about to get in some practice at Naoki Kamijima Park on the West End of Crystal Lake.

More vertical lines showed up in the water from both the windows and the wall between the windows from the Lakewood Village Hall.

Then, there were fishing lines from the floating docks at West Beach in Lakewood. And, a bonus. Vertical lines from the guard rail posts and their reflections.

There were the horizontal lines of the side of an aluminum pier reflecting the setting sun, plus its reflections on the lake surface.

Next, there was a line of kids trailing behind a pontoon boat. When the captain told them someone was taking pictures of them, most waved.

As we passed the CCAPOA pier at Gate 15 in Lakewood, there were more lines from fishing rods and a woman showed us the size of the one that I assume got away.

All pictures can be enlarged by clicking on them.

The night before the longest day of the year there was finally a perfect day for a cruise on Crystal Lake.

No flooding like on the Fox River and Chain of Lakes.

No stress.

Just pure enjoyment.

A day a boat owner lives for.

My wife was like the cleaner bot of Buzz Lightyear during the day.

If there was dirt, she attacked it.

As evening approached, she bought a bucket of Kentucky Fried Chicken, invited some friends over, including some for our son to play with, and we left the dock.

“Why did you bring your camera?” I was asked.

“I need a ‘Message of the Day’ for tomorrow,” I replied.

After I downloaded the 80 or so photos I took, I saw lines.

There were verticle lines–reflections of the setting sun in the glass in the Crystal Lake Park District’s Main Beach House.

There was the line of rowers about to get in some practice at Naoki Kamijima Park on the West End of Crystal Lake.

More vertical lines showed up in the water from both the windows and the wall between the windows from the Lakewood Village Hall.

Then, there were fishing lines from the floating docks at West Beach in Lakewood. And, a bonus. Vertical lines from the guard rail posts and their reflections.

There were the horizontal lines of the side of an aluminum pier reflecting the setting sun, plus its reflections on the lake surface.

Next, there was a line of kids trailing behind a pontoon boat. When the captain told them someone was taking pictures of them, most waved.

As we passed the CCAPOA pier at Gate 15 in Lakewood, there were more lines from fishing rods and a woman showed us the size of the one that I assume got away.

All pictures can be enlarged by clicking on them.

Through a hard fought court suit, the Crystal Lake Park District established that it owns most of the bottom of Crystal Lake.

It seems that one of my photos of just installed boat piers may have stimulated discussion concerning park district liability, not to mention other questions about piers, rafts and buoys that rest on that park district property.

Not that the Gate 9 pier you see above is new, but the park district doesn’t have an inventory of what rests on its lake bottom.

When folks noticed that more boats were at the Gate 3 pier, they thought it was new this year. Some research revealed that the Country Club Property Owners Association expanded to the east of the old pier last year.

I talked to park district Executive Director Kirk Reimer. He was concerned about liability. That seems like a reasonable concern. I doubt owners of piers, rafts and buoys have park district taxpayers protected by their insurance policies.

The park board began discussion of the subject at its last meeting and it seems likely to be on the May 15th agenda as well.

“It seems that every year there are more boats moored on the lake,” Reimer observed. “The board is looking at who’s doing what.

“Right now someone could pop a marina in there.”

I’m not sure that is the case, since a commercial establishment would require zoning from Lakewood or Crystal Lake. The chance is zero that Lakewood would allow a business on a lake lot and I think the last commercial establishment on the North Shore was a bar that is now a home site.

There was a bar on the North Shore when we moved here in 1958. I came back from some early morning West End fishing and found a dead guy washed up at the Main Beach boat ramp. He apparently fell out of a row boat owned by the guy with the park district concession on the way back from the bar where the two were drinking. The concessionaire didn’t realized his buddy was missing. I believe the lot now has a home on it.

In any event, regulation of the use of the lake bottom is now in play.

Reimer mentioned one of the topics could be length and size of piers.

“There needs to be some kind of a permitting process,” he told me.

This spring the park board has been publicly chaffing at its lack of vote on the Lake Management Committee. Park Board President Mike Zellman made the pitch to the Crystal Lake Council.

For a decade of so, regulation of use of the lake has been governed by an intergovernmental agreement between the Village of Lakewood and the City of Crystal Lake.

Most on the Crystal Lake City Council saw no problem with adding the park board, but the Lakewood Village Board apparently thought there was no reason to give up the power it now has to protect its South Shore constituents’ rights to use their five beaches and the lake surface, where police power is exerted by the two municipalities.

Most of Crystal Lake is actually located within the boundaries Village of Lakewood, as you can see from the above map. You can see that most of the lake that can be used for water skiing or tubing is within the boundaries of Lakewood.

Lakewood now polices the lake.

This makes logistical sense since the Lakewood Village Hall is on the lake front next to West Beach.

There have been complaints, however, that the patrol issued only warning tickets last year. Surely, some of the offenses were worthy of a citation, the argument goes.

Lakewood residents foresee a 2-1 vote situation where the control is by the two other governments, the vast majority of whose residents never use the lake. They remember the multi-decade effort by park board members to ban power boats from Crystal Lake.

When it became obvious during last August’s flooding that boat wakes were harming lake front property, especially on the North Shore, it was the park district that took the initiative to ask the Crystal Lake City Council and the Lakewood Village Board to issue a “no wake” rule.

Reimer pointed out that the park district got the complaints, but had no power to remedy the problem.

= = = = =
CCAPOA’s Gate 9 pier can be seen on top. Gate 3′s pier is seen empty right after installation in 2008 and full during the flooding in August 2007. I’m told the
concrete structures in the foreground were part of the ice house operation. Below is Crystal Lake Park Board President Mike Zellman urging the Crystal Lake City Council to talk about adding the park district to the Joint Lake Management Committee. Below is a map of Crystal Lake, the lake, showing only the northernmost and eastern section right in front of the Main Beach actually being in the City of Crystal Lake. At the bottom are pictures of the Lakewood Village Hall and the patrol boat on one of the days last August when Crystal Lake was so high. All pictures can be enlarged by clicking on them. The bottom picture was taken May 6, 2008, the day the temperature was over 80 degrees. The boat and skier are in front of the Main Beach Park nearer than not to the outlet.

Through a hard fought court suit, the Crystal Lake Park District established that it owns most of the bottom of Crystal Lake.

It seems that one of my photos of just installed boat piers may have stimulated discussion concerning park district liability, not to mention other questions about piers, rafts and buoys that rest on that park district property.

Not that the Gate 9 pier you see above is new, but the park district doesn’t have an inventory of what rests on its lake bottom.

When folks noticed that more boats were at the Gate 3 pier, they thought it was new this year. Some research revealed that the Country Club Property Owners Association expanded to the east of the old pier last year.

I talked to park district Executive Director Kirk Reimer. He was concerned about liability. That seems like a reasonable concern. I doubt owners of piers, rafts and buoys have park district taxpayers protected by their insurance policies.

The park board began discussion of the subject at its last meeting and it seems likely to be on the May 15th agenda as well.

“It seems that every year there are more boats moored on the lake,” Reimer observed. “The board is looking at who’s doing what.

“Right now someone could pop a marina in there.”

I’m not sure that is the case, since a commercial establishment would require zoning from Lakewood or Crystal Lake. The chance is zero that Lakewood would allow a business on a lake lot and I think the last commercial establishment on the North Shore was a bar that is now a home site.

There was a bar on the North Shore when we moved here in 1958. I came back from some early morning West End fishing and found a dead guy washed up at the Main Beach boat ramp. He apparently fell out of a row boat owned by the guy with the park district concession on the way back from the bar where the two were drinking. The concessionaire didn’t realized his buddy was missing. I believe the lot now has a home on it.

In any event, regulation of the use of the lake bottom is now in play.

Reimer mentioned one of the topics could be length and size of piers.

“There needs to be some kind of a permitting process,” he told me.

This spring the park board has been publicly chaffing at its lack of vote on the Lake Management Committee. Park Board President Mike Zellman made the pitch to the Crystal Lake Council.

For a decade of so, regulation of use of the lake has been governed by an intergovernmental agreement between the Village of Lakewood and the City of Crystal Lake.

Most on the Crystal Lake City Council saw no problem with adding the park board, but the Lakewood Village Board apparently thought there was no reason to give up the power it now has to protect its South Shore constituents’ rights to use their five beaches and the lake surface, where police power is exerted by the two municipalities.

Most of Crystal Lake is actually located within the boundaries Village of Lakewood, as you can see from the above map. You can see that most of the lake that can be used for water skiing or tubing is within the boundaries of Lakewood.

Lakewood now polices the lake.

This makes logistical sense since the Lakewood Village Hall is on the lake front next to West Beach.

There have been complaints, however, that the patrol issued only warning tickets last year. Surely, some of the offenses were worthy of a citation, the argument goes.

Lakewood residents foresee a 2-1 vote situation where the control is by the two other governments, the vast majority of whose residents never use the lake. They remember the multi-decade effort by park board members to ban power boats from Crystal Lake.

When it became obvious during last August’s flooding that boat wakes were harming lake front property, especially on the North Shore, it was the park district that took the initiative to ask the Crystal Lake City Council and the Lakewood Village Board to issue a “no wake” rule.

Reimer pointed out that the park district got the complaints, but had no power to remedy the problem.

= = = = =
CCAPOA’s Gate 9 pier can be seen on top. Gate 3′s pier is seen empty right after installation in 2008 and full during the flooding in August 2007. I’m told the
concrete structures in the foreground were part of the ice house operation. Below is Crystal Lake Park Board President Mike Zellman urging the Crystal Lake City Council to talk about adding the park district to the Joint Lake Management Committee. Below is a map of Crystal Lake, the lake, showing only the northernmost and eastern section right in front of the Main Beach actually being in the City of Crystal Lake. At the bottom are pictures of the Lakewood Village Hall and the patrol boat on one of the days last August when Crystal Lake was so high. All pictures can be enlarged by clicking on them. The bottom picture was taken May 6, 2008, the day the temperature was over 80 degrees. The boat and skier are in front of the Main Beach Park nearer than not to the outlet.