McHenry County Blog

Here’s what it looks like for my Algonquin Township part of Lakewood:

• MCHENRY COUNTY – $1.00 per $100 of assessed valuation (up from 79 cents per $100 – this must include the 708 Board Mental Health tax)
• MCHENRY CO CONSV – 25 cents (up from 20 cents per hundred)
• [McHenry County] COLLEGE DISTRICT 528 MCC – 39 cents (up from 30 cents per hundred)
• [Crystal Lake Grade] SCHOOL DIST 47 – $3.95 (up from $3.20 per hundred)
• [Crystal Lake High] SCHOOL DIST 155 – $2.64 (up from $2.03 per hundred)
• CRYSTAL LAKE PARK – 46 cents (up from 38 cents per hundred)
• ALGONQUIN TOWNSHIP – 7.4 cents (up from 5.8 cents per hundred)
• ALGONQUIN TWP RD & BR – 16 cents ((up from 12.7 cents per hundred)
• LAKEWOOD VILLAGE – $1.04 (down from $1.15 cents per hundred)

The tax rate totals $9.966939 per $100 of assessed valuation (up from $8.696871 per hundred or over 15%)

I was able to make tax rate comparisons by looking at our last year’s tax bill.

My guess is that tax rates soared because assessments tanked.

Most probably cling to the hope that a lower assessment means lower taxes, but under the effects of the Property Tax Cap, it doesn’t work that way.

That because almost all tax districts in McHenry County are well below the maximum rate set by state law or referendum.

As property values climbed well above those of previous years, tax districts were limited to increasing their tax take by the rate of inflation as defined by the Consumer Price Index or CPI.

That forced the County Clerk’s Office to cut tax rates.

So, now if a district asks for as much as is allowed by the Real Estate Tax Cap (PRELL to the professionals) and getting it requires raising the tax rate in order to make up for lower assessments, that’s what happens.

The CPI increased by 3% for the tax bills that will be sent out in May. (For the next year, the figure is 1/7%.)

While a comparison with last year’s rates is too laborious a task for tonight, let me list some of the tax rates that will appear on this coming year’s tax bills. Pull yours out, make your own comparison and tell others what it is in the comment section. the rates are rounded to the nearest cent per $100 of assessed valuation, except for the lowest taxing district rates.

Community College Tax Rates

COLLEGE DISTRICT 509 ELGIN – 53 cents per $100 of assessed value
COLLEGE DISTRICT 511 – ROCK VALLEY – 45 cents per $100
COLLEGE DISTRICT 512 HARPER – 41 cents per $100
COLLEGE DISTRICT 528 MCC – 39 cents per $100

School District Tax Rates

[Alden-Hebron Unit] SCHOOL DIST 19 – $5.37 per $100
[Barrington Unit] SCHOOL DIST 220 – $3.99 per $100
[Cary]Grade] SCHOOL DIST 26 – $3.93 per $100
[Crystal Lake Grade] SCHOOL DIST 47 – $3.95 per $100
[Crystal Lake High] SCHOOL DIST 155 – $2.64 per $100
[Carpentersville Unit] SCHOOL DIST 300 – $5.61 per $100
[Fox River Grove Grade] SCHOOL DIST 3 – $5.34 per $100
[Harvard Unit] SCHOOL DIST 50 – $6.21 per $100
[Huntley Unit] SCHOOL DIST 158 – $5.48 per $100
[Johnsburg Unit] SCHOOL DIST 12 – $5.57 per $100
[Marengo Grade] SCHOOL DIST 165 – $2.96 per $100
[Marengo High] SCHOOL DIST 154 – $2.87 per $100
[McHenry Grade] SCHOOL DIST 15 – $4.67 per $100
[McHenry High] SCHOOL DIST 156 – $2.41 per $100
[Prairie Grove Grade] SCHOOL DIST 46 – $4.09 per $100
[Riley] SCHOOL DIST 18 – $3.36 per $100
[Richmond-Burton Grade] SCHOOL DIST 2 – $3.24 per $100
[Richmond-Burton High] SCHOOL DIST 157 – $3.12 per $100
[Wauconda Unit] SCHOOL DIST 118 – $6.28 per $100
[Wonder Lake Grade] SCHOOL DIST 36 – $5.92 per $100
[Woodstock Unit] SCHOOL DIST 200 – $6.90 per $100

Municipal Tax Rates

ALGONQUIN VILLAGE – 62 cents per $100
BARRINGTON HILLS VILLAGE – $1.35 per $100
BULL VALLEY VILLAGE – 59 cents per $100
CARY VILLAGE – 54 cents per $100
CRYSTAL LAKE CITY – 30 cents per $100
FOX LAKE VILLAGE – 78 cents per $100
FOX RIVER GROVE VILLAGE – 74 cents per $100
GREENWOOD VILLAGE – 0
HARVARD CITY – %2.21 per $100
HEBRON VILLAGE – 69 cents per $100
HOLIDAY HILLS VILLAGE – 24 cents per $100
HUNTLEY VILLAGE – 54 cents per $100
ISLAND LAKE VILLAGE – 72 cents per $100
LAKE IN THE HILLS VILLAGE – 88 cents per $100
LAKEMOOR VILLAGE – 42 cents per $100
LAKEWOOD VILLAGE – $1.04 per $100
MARENGO CITY – $1.14 per $100
MCCULLOM LAKE VILLAGE – $1.26 per $100
MCHENRY CITY – 74 cents per $100
OAKWOOD HILLS VILLAGE – 49 cents per $100
PORT BARRINGTON VILLAGE – 32 cents per $100
PRAIRIE GROVE VILLAGE – 41 cents per $100
RICHMOND VILLAGE – 96 cents per $100
RINGWOOD VILLAGE – 23 cents per $100
SPRING GROVE VILLAGE – 37 cents per $100
TROUT VALLEY VILLAGE – 0
UNION VILLAGE – 45 cents per $100
WONDER LAKE VILLAGE – 46 cents per $100
WOODSTOCK CITY – $1.87 per $100

Fire Protection District Tax Rates

ALG LITH FIRE DIST – 83 cents per $100
BARRINGTON CTRY FIRE – 37 cents per $100
CARY FIRE DIST – 54 cents per $100
CRYSTAL LAKE FIRE CITY – 68 cents per $100
CRYSTAL LAKE RURAL FIRE – 40 cents per $100
FOX LAKE FIRE VILLAGE – 43 cents per $100
FOX RIVER GRV FIRE – 72 cents per $100
HARVARD FIRE DIST – 36 cents per $100
HEB ALD GRW FIRE – 47 cents per $100
HUNTLEY FIRE DIST – 84 cents per $100
MARENGO FIRE DIST – 28 cents per $100
MARENGO RESC SQUAD – 20 cents per $100
MCHENRY FIRE DIST – 50 cents per $100
NUNDA RURAL FIRE – 66 cents per $100
RICHMOND FIRE DIST – 70 cents per $100
SPRING GROVE FIRE – 61 cents per $100
UNION FIRE DIST – 37 cents per $100
WAUCONDA FIRE DIST – 61 cents per $100
WONDER LAKE FIRE – 46 cents per $100
WOODSTOCK FIRE RESCUE – 76 cents per $100

Library District Tax Rates

ALGONQUIN LIBRARY – 52 cents per $100
BARRINGTON LIBRARY – 20 cents per $100
CARY AREA PUBLIC LIBRARY – 24 cents per $100
CITY CRYSTAL LAKE LIBRARY – 39 cents per $100
FOX LAKE LIBRARY – 38 cents per $100
FOX RIVER GR LIBRARY – 53 cents per $100
HUNTLEY AREA LIBRARY – 24 cents per $100
OHNSBURG LIBRARY – 16 cents per $100
MARENGO-UNION LIBRARY – 18 cents per $100
MCHENRY LIBRARY – 32 cents per $100
[Lakemoor] RIVER EAST PUBLIC LIBRARY – 19 cents per $100
[Richmond] NIPPERSINK LIBRARY – 19 cents per $100
RURAL WOODSTOCK LIBRARY – 10 cents per $100
WAUCONDA AREA LIBRARY – 47 cents per $100

Park District Tax Rates

BARRINGTON HILLS PARK – 3.8 cents per $100
CARY PARK DISTRICT – 76 cents per $100
CRYSTAL LAKE PARK – 46 cents per $100
HUNTLEY PARK DIST – 43 cents per $100
MARENGO PARK DIST – 40 cents per $100

Township Tax Rates

ALDEN TOWNSHIP – 27 cents per $100
ALGONQUIN TOWNSHIP – 7.4 cents per $100
BURTON TOWNSHIP – 9.8 cents per $100
CHEMUNG TOWNSHIP – 17 cents per $100
CORAL TOWNSHIP – 8.7 cents per $100
DORR TOWNSHIP – 13.2 cents per $100
DUNHAM TOWNSHIP – 26 cents per $100
GRAFTON TOWNSHIP – 8.3 cents per $100
GREENWOOD TOWNSHIP – 17 cents per $100
HARTLAND TOWNSHIP – 24 cents per $100
HEBRON TOWNSHIP – 25 cents per $100
MCHENRY TOWNSHIP – 17 cents per $100
NUNDA TOWNSHIP – 100 cents per $100
RICHMOND TOWNSHIP – 13 cents per $100
RILEY TOWNSHIP – 26 cents per $100
SENECA TOWNSHIP – 18 cents per $100

Township Road District Tax Rates

ALDEN TWP RD & BR – 34 cents per $100
ALGONQUIN TWP RD & BR – 16 cents per $100
BURTON TWP RD & BR – 12 cents per $100
CHEMUNG TWP RD & BR – 37 cents per $100
CORAL TWP RD & BR – 22 cents per $100
DORR TWP RD & BR – 24 cents per $100
DUNHAM TWP RD & BR – 56 cents per $100
GRAFTON TWP RD & BR – 5.9 cents per $100
GREENWOOD TWP RD & BR – 41 cents per $100
HARTLAND TWP RD & BR – 35 cents per $100
HEBRON TWP RD & BR – 38 cents per $100
MARENGO TWP RD & BR – 38 cents per $100
MCHENRY TWP RD & BR – 31 cents per $100
NUNDA TWP RD & BR – 30 cents per $100
RICHMOND TWP RD &BR – 24
RILEY TWP RD & BR – 30 per $100
SENECA TWP RD & BR – 28 cents per $100

Sanitary District Tax Rates

LITH SANITARY DIST – 8.3 cents per $100
NORTHERN MORAINE [Sanitary District] – 7.1 cents per $100

Cemetery District Tax Rates

NUNDA TWP CEMETERY – 0.2 cents per $100
RICHMOND CEMETERY – 1 cent per $100

Tax rates for Special Service Areas and Tax Increment Financing Districts are in addition to those shown above.

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Other articles about property tax bills being paid in McHenry County in 2013:

• Most Tax Rates for McHenry County’s Upcoming Tax Bills – Up 15% in Algonquin Township Part of Lakewood
• McHenry County Multiplier Increases Assessments 1.0243 for This Year’s Tax Bills, $1 Billion Assessment Loss Sends Tax Rates Soaring
• Property Tax Rates – Comparing This Coming Year’s to Last Year’s
• McHenry County Tax District Honor Role
• The McHenry County Taxman Cometh – Tax Bills on the Internet

The following email has arrived from McHenry Elementary District School Board member John O’Neill:

At the McHenry School District #15 Board of Education meeting held Tuesday, November 13th at Landmark School in McHenry we voted on publishing the “Notice of Proposed Property Tax Increase” in the Northwest Herald.

his will satisfy the Truth in Taxation requirement for the district to propose an increase in its tax levy. Imagine my surprise when I read it and at first glance I was drawn to the words,

“This represents a 52.96% increase over the previous year.“

My blood pressure shot right up there but then my heart nearly stopped when I saw the bottom showing the notice was submitted by…

John O’Neill, Secretary
Board of Education
McHenry School District #15

…part of the duty of secretary is that notices of meetings, agendas, etc go out in the name of the secretary.

At the meeting we discussed the tax levy at great length and the district’s Finance Committee Chairman and Business Manager both gave an overview of the Tax Cap Law or PTELL which really makes it difficult for taxing bodies to create their budget without enacting a tax increase.

One of the difficulties is that if there has been any new construction in the previous year, without taxing to the maximum the district will forever lose the ability to receive taxes from the new construction.

When Our illustrious State Rep. Jack Franks was pushing for a fundamental change in the governance of McHenry County with his County Executive referendum one of his talking points was that McHenry County sought the maximum tax for each of the past 21 years.

District #15′s tax levy is the type of “maximum tax” he was referring to.

Taxing districts overwhelmingly tax to the max under the so-called “Tax Cap” law in order to share the tax burden with all properties in a district, not just those which were built in previous years.

While Franks railed against the County for levying the maximum amount, there was a deafening silence from him regarding other taxing bodies such as

• School Districts
• Municipalities
• Library Districts and
• Fire Protection Districts

which regularly tax to the max.

This is typical of the Liberal Left when they give you the “truth” but not the whole truth.

After all the dust settles, McHenry School District #15 is seeking an increase in the neighborhood of 3.24% along with a bond repayment of 1.22% for a total increase of 4.46%.

This does not mean that a homeowner’s property tax bill will necessarily increase by 4.46% due to the convoluted nature of property tax calculations; not to mention the fact that a homeowner may win a property tax appeal and have their taxes lowered – in some cases.

The attached notice is, in fact an invitation to the Public Hearing which will be held at 7:00 pm on Tuesday, November 11, 2012 at McHenry Middle School, 2120 W. Lincoln Road, in McHenry. I hope to see many taxpayers there.

This past week I have been writing articles about how close various tax districts are to reaching their statutory tax  rate limits.

The basic information came from a search of the McHenry County Clerk’s tax rate web site.

I was looking for tax districts near their statutory rate maximum, ones that could not tax dollars, even if the Consumer Price Index increased.

The CPI is the limit on increase for those tax districts (pretty much all but Home Rule municipalities) under the Property Tax Cap.

When I looked at community colleges, I found one that levies almost no taxes in McHenry County.

It’s Rock Valley College, the junior college based in Rockford.

It’s maximum corporate rate is 23 cents per $100 of assessed valuation and that’s what it got last year.

That’s also what it will get next year for its Education Fund. No limit on the amount needed to pay back the bonds and pensions, of course.

No similar situation with McHenry County, Harper or Elgin’s community colleges.

They all are beneath the limits set by law or referendum.

Looking at maximum tax rates for school districts in McHenry County, I discovered that Fox River Grove Elementary School District 3 is blocked from raising its taxes not by the Property Tax Cap, but by having reached it $3.50 per $100 value statutory tax rate limit.

The Board asked for $4.3 million, but was allowed a bit over $4 million due to having reached the tax rate allowed by law.

The grade school district on the east side of Wonder Lake has the same situation.

Harrison Elementary School District 36′s Education Fund is at its $3.50 per $100 of assessed valuation maximum.

Of the other districts, Harvard Unit District is due to bump up against its $4 per $100 of AV maximum Education Fund rate next year.

If Harvard could get the extra 3% allowed by the tax cap, its rate would be $4.03.

And all school districts near their statutory tax rate limits have to worry about the projected 9% decrease in assessment base.

But, because of the maximum rate governing is Education Fund it will be able to increase its Education Fund by about 2.3%.

Districts like the the following have not reached their maximum Education Fund tax limit:

• Cary Grade School
• Crystal Lake Grade School
• Marengo-Union Grade School
• Richmond-Spring Grove (Nippersink) Grade School
• McHenry Grade School
• Prairie Grove Grade School
• Riley Grade School
• Crystal Lake High School
• Marengo High School
• McHenry High School
• Richmond-Burton High School
• Alden-Hebron Unit District
• Barrington Unit District
• Belvidere Unit District
• Carpentersville Unit District
• Huntley Unit District
• Johnsburg Unit District
• Wauconda Unit District
• Woodstock Unit District

Continuing our series of articles on tax districts in McHenry County that are at or near the maximum rate allowed by law, today we look at Library Districts.

Unlike a couple of Fire Protection Districts and School Districts, Library Districts in McHenry County are below their 60 cents per $100 of assessed valuation tax rate.

Those below their maximum rate limit are

• Algonquin
• Barrington
• Cary
• Fox River Grove
• Fox Lake
• Huntley
• Johnsburg
• Marengo-Union
• McHenry
• Nippersink (Richmond-Burton)
• River East (McHenry-Nunda)
• Rural Woodstock
• Wauconda

Being part of a Home Rule Unit, the City of Crystal Lake, the Crystal Lake Public Library has no maximum tax rate.

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As an aside I remember attending Library Tax Rate hearings all over the State of Illinois in the summer of 1973 or 1974.

Librarians were asking that their maximum tax rate be raised from 10 cents per hundred to 15 cents per hundred.

Even then being a proponent of not raising tax rates without referendum approval, I asked each librarian if (generally) she had tried to increase the district’s tax rate by voter approval.

I can’t remember one who had.

How the maximum rate got jumped up to 60 cents a hundred, I have no idea.

Let’s go through the townships in alphabetical order to see how the Real Estate Tax cap affects how much money they can collect.

This information, as with previous articles about the Tax Cap, comes from the McHenry County Clerk’s web site, Tax Rate page.

Alden Township

The township has a maximum tax rate of 24 cents per $100 of assessed valuation in the Town Fund.

While 3% increase is allowed in the Tax Cap allowed next year, Alden Township will only be able to get about half that amount because it is so close to the 25 cent limit right now–24.639.

In fact, when taking into account that overall assessments will be down 9%, as ordered by the Illinois Department of Revenue, Alden may be getting much less than expect.

There is no maximum limit for Public Assistance, so it remains not subject to the Tax Cap.

The Road District, which is a separate taxing entity, can get 3% more because its rates are so far under the statutory maximum.

Algonquin Township

The Town Fund is well below the maximum rate of 25 cents per hundred.

The Public Assistance Fund is not capped.

As in Alden Township, the Road District in Algonquin Township is well under its maximum tax rates on Tax Capped funds.

For a story about what happened when the levies were passed, click here.

Burton Township

McHenry County’s smallest township in area is no where near its maximum rate in the Town Fund.

The Road District is so far under the statutory limits that taxpayers cannot expect the Tax Cap to give less than a 3% increase, if it is requested by the Road Commissioner.

Chemung Township

The township that covers most of Harvard, Chemung Township, also does not have tax rates that are close to the statutory maximum.

The same goes for the Road District’s Road and Bridge Fund.

The Permanent Road Fund is different, however. It is so close to its 25 cents per hundred dollars of assessed valuation, that the Road Commissioner will be able to get less than 1.5% increase, instead of the full 3% that the Tax Cap law would allow.

Coral Township

The township which contains the Village of Union, Coral, is also well under its maximum limit for the Town Fund.

The Road Commissioner’s funds are, too.

Dorr Township

Most of Woodstock is in Dorr Township.

Dorr is well below the maximum rates in all funds under the control of both the Supervisor and the Road Commissioner.

Dunham Township

The southern part of Harvard is in Dunham Township.

The Town Fund is at 22.9 cents per hundred–close to the 25 cent maximum, but not close enough to limit a 3% increase, if requested by the Town Board.

However, once the 9% lower assessed valuation for the county as a whole works its way through the tax rate setting system, the Town Fund may well bump up against the limit set by law, resulting in next year’s tax take to being about the same as this year’s.

Of the three funds overseen by the Road Commissioner, only the 16.5 cent Road and Bridge Fund is at its maximum.  Again the “9% factor” may come into play.

The Permanent Road Fund and the Equipment & Building Fund are not.

3% Tax Cap allowed increases will be the least of the worries for Dunham Township taxpayers, however.

Last fall a bond referendum to finance road building passed 63-37, so taxes will go up.

Grafton Township

Grafton Township is also well below the maximum rates set by State Statute in the funds administered by the Supervisor.

The same is not true of the Township Road Commissioner’s Road and Bridge Fund. It cannot be increase by 3% next year.  About as much will be collected next year as was this year.

The Permanent Road Fund, on the other hand, has room for a lot of upside movement.

Greenwood Township

The township that runs from northern Woodstock on the South to Wonder Lake on the Northeast, is in no danger of reaching the 25 cent Town Fund maximum rate.

The capped funds in the Road District aren’t either.

Hartland Township

Northwest of Woodstock running up toward Harvard is Hartland Township.

The Town Fund is about 4 cents short of the maximum set by law and will be able to get an extra 3%, if the Township Board levies it, even if assessments go down 9%.

In the Road District, the Road and Bridge Fund is at its maximum, but the Permanent Road and Building & Equipments Funds are not.

Hebron Township

North of Greenwood Township is Hebron Township.

Its Town Fund is in pretty much the same shape as Hartland’s–almost four cents of growth left before State law steps in and stops it.  The year after next might be considered a problem from the Road Commissioner’s point of view.

The Road and Bridge Fund is very close to its limit, but, again, the Permanent Road and Building & Equipments Funds are not.

Marengo Township

Not even close to the maximum Town Fund tax rate is Marengo Township.

With two 3% cost-of-living increases, the Marengo Township Road and Bridge Fund will top out and taxpayers will see some relief.

The Permanent Road Fund is well under its 25 cents per $100 of AV limit

McHenry Township

The second largest township in McHenry County–McHenry Township–is at about half it maximum tax rate in the Town Fund.

The concentration of commercial and industrial assessed valuation allows the Road District funds to operate well under their maximums as well.

Nunda Township

Running from Crystal Lake Avenue north to southern McHenry, Nunda Township’s Town Fund rate is just over one-third of what it could be under State law.

The same goes for the funds under the Road Commissioner.

Richmond Township

To the west of tiny Burton Township lies Richmond Township.

The Town Fund tax rate is well under the minimum, as are the Road District rates.

Riley Township

In the southwestern corner of McHenry County is Riley Township. That part of McHenry County through which the Illinois Tollway goes is all in Riley Township.

Rural, except for the southern part of the City of Marengo, but poised for explosive growth if there is ever a Tollway interchange built at Route 23.

The Town Fund in Riley is in similar shape to those in Hartland and Hebron Townships.

The funds in the Road District are well under their maximums.

Seneca Township

The western part of Woodstock is in Seneca Township.

It’s where one of my ancestors settled in the 1830′s before deciding to more east to Ypsilanti, Michigan.

Its Town Fund is at a rate that will take a long time to reach the 25 cent maximum.

Its Road District funds are well below their maximums, too.

There aren’t many of them–two to be exact–but Sanitary Districts do exist in McHenry County.

Usually, sewage is taken care of by municipalities.

But, sometimes villages don’t have enough money to provide the service and a separate tax district called a Sanitary District is created.

One that started out as the Island Lake Sanitary District is now called the Northern Moraine Water Reclamation District.

The Island Lake officials inaugurated it with a ceremony they delightfully called “The Royal Flush.” It allowed residential growth in the area.

Most of the district’s revenues undoubted come from user fees.

The current Corporate tax rate of just over 3.1 cents per $100 of assessed valuation is no where near the maximum for the fund–16.6 cents.

The other Sanitary District is also well below its maximum 16.6 cent rate. It’s Corporate Fund is at 4.1 cent per hundred.

It’s the Lake in the Hills Sanitary District.

I remember attending its Grand Opening, too, back in the late 1960′s when I was County Treasurer. It was created about 1963.

There is only one Rescue Squad tax district in McHenry County.

It goes back to some probably-by-now almost forgotten disagreement between its then-members and the Marengo Fire Protection District.

In any event, the Rescue Squad has its own tax rate–20 cents per $100 of assessed valuation.

Last year the District balloon levied for $990,000, but were limited to $795,630 by the 20 cent rate.

Today we are looking at Park Districts with territory in McHenry County to find out if any are close to their maximum rate limits. The source of this information is the Tax Rate page of the McHenry County Clerk’s web site.

As long as the rates are under the limit enough, districts can continue to obtain the extra tax dollars which the Property Tax Cap allows.

That is a 3% increase for next year.

In such cases, it does not matter that one’s property value has decreased.

Park Districts that had debt outstanding at the end of 1994 or 1995 were granted the ability to sell bonds in perpetuity without voter approval as long as the amount of interest and principal are the same as the amount paid in that benchmark year.

It something like a revolving credit card that never has to be paid off.

Such bonds are undoubtedly financing the new building at Crystal Lake’s West Beach.

There certainly was no referendum passed.

Marengo’s Park District is at the 10 cent limit for its Corporate Fund already. That accounted for just 29% of the tax rate, however. Another fund, the Recreation Fund, is not near its limit. It took up 24% of the tax bill this year.

That, with another 35% of the bill not limited by the Tax Cap means Marengo taxpayers should not hold their breath hoping the Tax Cap will cut their Park District tax bill next year.

The Park District tax bill was cut last year, Heather Shepard told me. because a bond was paid off.

The first park district on the McHenry County Clerk’s list, Barrington Hills, is near its maximum. Its maximum rate is 10 cents per $100 of assessed valuation and it’s rate this year is 9.965589 cents per hundred.

Multiply this year’s rate by the increase in the Consumer Price Index (3%) and you will see that the Barrington Hills’ rate would be 10.25 cents per hundred.

Administering the Tax Cap the McHenry County Clerk’s Office will say, “Sorry,” so to speak, “you can only get 10 cents per hundred.”

The Cary Park District, on the other hand, is at its maximum tax rate for its Corporate Fund right now. That’s 35 cents per hundred.

Thar Corporate fund amounted to 53% of its total tax take this year.

Cary’s Recreation Fund is getting close to the limit, but won’t reach it for about two more years.

When that happens, about 70% of the Park District tax rate will be prohibited from increasing.

Crystal Lake, on the other hand, has about three more years at current rates of inflation before it bumps up against its maximum Corporate Fund rate of 10 cents per hundred.

Almost as large is something called an “Additional Corporate Fund.” It’s maximum is 25 cents per hundred and this year it is only at .4 cents, so there is plenty of room for growth there.

There is also a “Recreation Fund” with a 12 cent per hundred maximum. It is at 8.9 cents.

There are also a couple of other funds under their smaller maximum rates with no limit and all the bond paybacks, including ones issued without referendum approval, so the Tax Cap won’t have much effect on the Crystal Lake Park District for some time.

In any event, from a levy workshop I thought the Crystal Lake Park District is planning to tax to the max in the coming year.  Turns out the Board changed its collective mind in the intervening week and decided only to raise taxes by 0.45%.  See story here.

The Huntley Park District is not close to its maximum tax rate limits.

There is also another factor in play which could cause many more tax districts statutory rate limit problems.

Mandated by the State Revenue Department, assessment levels will decrease by 9%.

Logic tells me that a district less than 12% below its statutory rate limit will not get the maximum amount allowed under PTELL, the acronym of the property tax cap law.

A public official mentioned that the Tax Cap is going to “cost” the McHenry County Mental Health Board $600-900,000 this coming year.

Problem about bumping up against the Property Tax Cap, I gathered.

Whenever I heard a tax district official complaining about losing money because of PTELL (the acronym of the law’s title, which only the technocrats use), I think, “That means the taxpayers are saving ‘X’ dollars.”

Just a difference of perspective I figure.

Taxeater vs. taxpayer.

I decided to take a look at the McHenry County Clerk’s web site page for tax rates for this year to see where taxpayers might save money next year because this year’s tax rate is closer to the maximum rate set by law that the district could not get the 3% inflationary rate.

Looking at the Mental Health Board first, I saw a maximum tax rate of 15 cents per $100 of assessed valuation.

Last year’s tax rate was 14.3976 cents per $100. (And, yes, the decimals go that far.)

When I multiplied the increase of the CPI times 14.3976 I got 14.8295–still under the maximum rate.

If there is to be a “loss” of $900,000 because of the Tax Cap, I don’t see why.

I guess I misunderstood what would be causing the loss.

Now, if the rate of inflation went up 3% next year, too, then the Mental Health Board would be over the 15 cent rate set by voters in its referendum approval of the tax district.

Even so, it’s an interesting question.

Which districts are close to having to live like taxpayers on a fixed income?

Think retirees not on a government pension.

It won’t ever be McHenry County government, because there is no statutory maximum on its

• corporate rate
• pension rate
• Social Security or
• liability insurance

The Tax Cap is the only thing keeping these rates in check.

And, we know that the McHenry County Board has adopted a policy in recent years of taxing to the max.

You know what they say about stocks: “Past performance is no prediction of future performance.”

The County Board could change its ways.

Maybe it will.

That’s certainly what is being reported in the two Heralds.

The County Board could pass its levy before the November election, too.

Anyone want to bet they will?

Last year the budget was passed in mid-November.

So, all we have is past performance.

Here are last year’s roll calls, which resulted in County government’s getting as much money as possible under the Tax Cap.