McHenry County Blog

Below are some raw statistics from the McHenry County Clerk’s Office concerning real estate tax rates for this year and last.

The tax rates have been rounded to the nearest cent, except for the case of governmental units levying less than 10 cents per $100 of assessed valuation.

What I found interesting is that even tax districts who lowered the amount of money they are asking taxpayers to cough up saw their rates increase.  That’s because assessed valuation plunged.  The totals for the whole county went from $8.8 billion last year to $7.9 billion this year.

Both the Villages of Greenwood and Trout Valley levy no property taxes.

McHENRY COUNTY

Tax Rates for County Government

2011 – $0.89
2012 – $1.00

Assessed Valuation for the Entire County

2011 – $8,817,375,055
2012 – $7,886,571,742

Community College Districts Tax Rates

ELGIN COLLEGE DISTRICT 509
2011 – $0.47
2012 – $0.51

ROCK VALLEY COLLEGE DISTRICT 511
2011 – $0.45+
2012 – $0.45-

HARPER COLLEGE DISTRICT 512
2011 – $0.29
2012 – $0.33

McHENRY COUNTY COLLEGE DISTRICT 528
2011 – $0.34
2012 – $0.39

School District Tax Rates

[Richmond-Burton Grade] SCHOOL DIST 2
2011 – $3.32
2012 – $3.24

[Fox River Grove Grade] SCHOOL DIST 3
2011 – $4.66
2012 – $5.34

[McHenry Grade] SCHOOL DIST 15

2011 – $4.02
2012 – $4.67

[Riley Grade] SCHOOL DIST 18

2011 – $2.93
2012 – $3.36

[Cary Grade] SCHOOL DIST 26

2011 – $3.38
2012 – $3.93

[Wonder Lake Grade] SCHOOL DIST 36
2011 – $5.25
2012 – $5.93

[Prairie Grove Grade] SCHOOL DIST 46
2011 – $3.82
2012 – $4.09

[Crystal Lake Grade] SCHOOL DIST 47
2011 – $3.43
2012 – $3.95

[Marengo-Union Grade] SCHOOL DIST 165
2011 – $2.49
2012 – $2.96

[Marengo High] SCHOOL DIST 154
2011 – $2.44
2012 – $2.87

[Crystal Lake High] SCHOOL DIST 155
2011 – $2.30
2012 – $2.64

[McHenry High] SCHOOL DIST 156

2011 – $2.09
2012 – $2.41

[Richmond-Burton High] SCHOOL DIST 157
2011 – $2.93
2012 – $3.12

[Johnsburg] SCHOOL DIST 12

2011 – $4.77
2012 – $5.57

[Alden-Hebron Unit] SCHOOL DIST 19

2011 – $4.72
2012 – $5.37

[Harvard Unit] SCHOOL DIST 50

2011 – $5.89
2012 – $6.21

[Belvidere Unit] SCHOOL DIST 100

2011 – $4.92
2012 – $5.76

[Wauconda Unit] SCHOOL DIST 118
2011 – $5.35
2012 – $6.28

[Huntley] SCHOOL DIST 158
2011 – $4.84
2012 – $5.42

[Woodstock] SCHOOL DIST 200
2011 – $5.85
2012 – $6.90

[Barrington Unit] SCHOOL DIST 220

2011 – $3.64
2012 – $3.59

[Carpentersville Unit] SCHOOL DIST 300
2011 – $4.84
2012 – $5.61

Municipal Tax Rates

ALGONQUIN VILLAGE
2011 – $0.57
2012 – $0.62

BARRINGTON HILLS VILLAGE
2011 – $1.24
2012 – $1.34

BULL VALLEY VILLAGE
2011 – $0.52
2012 – $0.60

CARY VILLAGE
2011 – $0.47
2012 – $0.54

CRYSTAL LAKE CITY
2011 – $0.27
2012 – $0.30

CRYSTAL LAKE FIRE CITY
2011 – $0.59
2012 – $0.68

FOX RIVER GROVE VILLAGE
2011 – $0.66
2012 – $0.74

FOX LAKE VILLAGE
2011 – $0.68
2012 – $0.78

FOX LAKE FIRE VILLAGE
2011 – $0.38
2012 – $0.43

PORT BARRINGTON VILLAGE
2011 – $0.28
2012 – $0.32

GREENWOOD VILLAGE
2011 – $0.0
2012 – $0.0

HARVARD CITY
2011 – $1.94
2012 – $2.21

HEBRON VILLAGE
2011 – $0.59
2012 – $0.69

HOLIDAY HILLS VILLAGE
2011 – $0.22
2012 – $0.24

HUNTLEY VILLAGE
2011 – $0.48
2012 – $0.53

ISLAND LAKE VILLAGE
2011 – $0.58
2012 – $0.72

JOHNSBURG VILLAGE
2011 – $0.44
2012 – $0.51

LAKE IN THE HILLS VILLAGE
2011 – $0.79
2012 – $0.83

LAKEMOOR VILLAGE
2011 – $0.36
2012 – $0.42

LAKEWOOD VILLAGE
2011 – $0.89
2012 – $1.04

MARENGO CITY
2011 – $0.98
2012 – $1.44

MCCULLOM LAKE VILLAGE
2011 – $0.67
2012 – $0.74

MCHENRY CITY
2011 – $0.67
2012 – $0.74

OAKWOOD HILLS VILLAGE
2011 – $0.43
2012 – $0.49

PRAIRIE GROVE VILLAGE
2011 – $0.39
2012 – $0.41

RICHMOND VILLAGE
2011 – $0.86
2012 – $0.96

RINGWOOD VILLAGE
2011 – $0.21
2012 – $0.23

SPRING GROVE VILLAGE
2011 – $0.32
2012 – $0.37

TROUT VALLEY VILLAGE
2011 – $0.0
2012 – $0.0

UNION VILLAGE
2011 – $0.42
2012 – $0.45

WONDER LAKE VILLAGE
2011 – $0.40
2012 – $0.46

WOODSTOCK CITY
2011 – $1.66
2012 – $1.87

Fire Protection District Tax Rates

ALG LITH FIRE DIST
2011 – $0.72
2012 – $0.83

BARRINGTON CTRY FIRE

2011 – $0.37
2012 – $0.35

CARY FIRE DIST

2011 – $0.47
2012 – $0.54

CRYSTAL LAKE FIRE (Part of city government)
2011 – $0.59
2012 – $0.68

CRYSTAL LAKE RURAL FIRE
2011 – $0.40
2012 – $0.40

FOX LAKE FIRE DIST

2011 – $0.35
2012 – $0.42

FOX RIVER GROVE FIRE

2011 – $0.70
2012 – $0.72

HARVARD FIRE DIST

2011 – $0.31
2012 – $0.36

HEBRON-ALDEN GREENWOOD FIRE
2011 – $0.41
2012 – $0.47

HUNTLEY FIRE DIST

2011 – $0.72
2012 – $0.83

MARENGO FIRE DIST

2011 – $0.24
2012 – $0.29

MARENGO RESC SQUAD
2011 – $0.20
2012 – $0.20

MCHENRY FIRE DIST

2011 – $0.45
2012 – $0.50

NUNDA RURAL FIRE
2011 – $0.60
2012 – $0.66

RICHMOND FIRE DIST

2011 – $0.70
2012 – $0.70

SPRING GROVE FIRE
2011 – $0.52
2012 – $0.61

UNION FIRE DIST

2011 – $0.35
2012 – $0.37

WAUCONDA FIRE DIST
2011 – $0.53
2012 – $0.61

WOODSTOCK FIRE RESCUE

2011 – $0.65
2012 – $0.76

WONDER LAKE FIRE
2011 – $0.40
2012 – $0.46

Library District Tax Rates

ALGONQUIN LIBRARY
2011 – $0.46
2012 – $0.52

BARRINGTON LIBRARY
2011 – $0.18
2012 – $0.18

CARY AREA PUBLIC LIBRARY
2011 – $0.21
2012 – $0.24

CRYSTAL LAKE LIBRARY
2011 – $0.35
2012 – $0.39

FOX LAKE LIBRARY
2011 – $0.33
2012 – $0.38

FOX RIVER GR LIBRARY
2011 – $0.47
2012 – $0.53

HUNTLEY AREA LIBRARY
2011 – $0.21
2012 – $0.24

JOHNSBURG LIBRARY
2011 – $0.14
2012 – $0.16

MARENGO-UNION LIBRARY
2011 – $0.15
2012 – $0.18

MCHENRY LIBRARY
2011 – $0.28
2012 – $0.32

RIVER EAST PUBLIC LIBRARY
2011 – $0.15
2012 – $0.18

NIPPERSINK LIBRARY
2011 – $0.16
2012 – $0.19

RURAL WOODSTOCK LIBRARY
2011 – $0.09
2012 – $0.10

WAUCONDA AREA LIBRARY
2011 – $0.41
2012 – $0.47

Park District Tax Rates

BARRINGTON HILLS PARK
2011 – $0.035
2012 – $0.038

CARY PARK DISTRICT
2011 – $0.66
2012 – $0.76

CRYSTAL LAKE PARK
2011 – $0.41
2012 – $0.46

HUNTLEY PARK DIST
2011 – $0.37
2012 – $0.43

MARENGO PARK DIST
2011 – $0.35
2012 – $0.40

Township Tax Rates

ALDEN TOWNSHIP
2011 – $0.26
2012 – $0.26

ALGONQUIN TOWNSHIP
2011 – $0.066
2012 – $0.074

BURTON TOWNSHIP
2011 – $0.084
2012 – $0.098

CHEMUNG TOWNSHIP
2011 – $0.14
2012 – $0.17

CORAL TOWNSHIP
2011 – $0.078
2012 – $0.087

DORR TOWNSHIP
2011 – $0.11
2012 – $0.13

DUNHAM TOWNSHIP
2011 – $0.24
2012 – $0.26

GRAFTON TOWNSHIP
2011 – $0.071
2012 – $0.083

GREENWOOD TOWNSHIP
2011 – $0.14
2012 – $0.17

HARTLAND TOWNSHIP
2011 – $0.22
2012 – $0.24

HEBRON TOWNSHIP
2011 – $0.22
2012 – $0.25

MARENGO TOWNSHIP
2011 – $0.20
2012 – $0.23

MCHENRY TOWNSHIP
2011 – $0.15
2012 – $0.17

NUNDA TOWNSHIP
2011 – $0.091
2012 – $0.10

RICHMOND TOWNSHIP
2011 – $0.12
2012 – $0.13

RILEY TOWNSHIP
2011 – $0.23
2012 – $0.26

SENECA TOWNSHIP
2011 – $0.16
2012 – $0.18

Township Road & Bridge Tax Rates

ALDEN TWP RD & BR
2011 – $0.30
2012 – $0.34

ALGONQUIN TOWNSHIP ED & BR
2011 – $0.14
2012 – $0.16

BURTON TWP RD & BR
2011 – $0.10
2012 – $0.12

CHEMUNG TWP RD & BR
2011 – $0.33
2012 – $0.37

CORAL TWP RD & BR
2011 – $0.19
2012 – $0.22

DORR TWP RD & BR
2011 – $0.21
2012 – $0.24

DUNHAM TWP RD & BR
2011 – $0.35
2012 – $0.56

GRAFTON TWP RD & BR
2011 – $0.051
2012 – $0.059

GREENWOOD TWP RD & BR
2011 – $0.35
2012 – $0.41

HARTLAND TWP RD & BR
2011 – $0.33
2012 – $0.35

HEBRON TWP RD & BR
2011 – $0.35
2012 – $0.38

MARENGO TWP RD & BR
2011 – $0.32
2012 – $0.38

MCHENRY TWP RD & BR
2011 – $0.27
2012 – $0.31

NUNDA TWP RD & BR
2011 – $0.27
2012 – $0.30

RICHMOND TWP RD &BR
2011 – $0.21
2012 – $0.24

RILEY TWP RD & BR
2011 – $0.26
2012 – $0.30

SENECA TWP RD & BR
2011 – $0.25
2012 – $0.28

Sanitary District Tax Rates

NORTHERN MORAINE W R
2011 – $0.71
2012 – $0.71

LITH SANITARY DIST
2011 – $0.70
2012 – $0.83

Cemetery District Tax Rates

NUNDA TWP CEMETERY
2011 – $0.0016
2012 – $0.0017

RICHMOND CEMETERY
2011 – $0.01
2012 – $0.01

= = = = =

Other article about the property taxes that will be 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

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.

= = = = =

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

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.

= = = = =
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 is widespread misunderstanding about the tax process. Today, we won’t look at the assessment part.

Instead we will examine what tax districts do to pry more money out of our pockets.

News stories talk about levies this time of year.

They are important, but not nearly as important as they are made out to be.

What tax districts almost uniformly do is levy, that is request in an ordinance, not what they expect to get, but an amount that is high enough to get the maximum amount of money allowed under the Property Tax Cap law (called PTELL by those who consider themselves in the know).

So, how does a local government figure out how to maximize its tax take from you.

Let’s use McHenry County government as an example.

The levy being proposed for next year is $78,809,995.

Last year the levy was $77,807,910.

So the levy, that is the request for money is up 1.3%.

Sounds modest, doesn’t it?

It’s even less than the increase in the CPI, which you can see in the Illinois Revenue Department table above.

The increase in the Consumer Price Index was 1.5%.

The amount the County Clerk requests the County Treasurer to collect is called the “extension.”

This requested amount takes into account the Tax Cap’s limits, which are applied to the amount collected the year before.

If deflation continues, eventually statutory tax rate limits will prevent tax districts from increasing their extension without a tax hike referendum

For McHenry County government, the extension this year was $76,847,205.11.  Almost all of it will be collected.

Do the division and you will find that the levy being considered by the County Board this year is 2.55% higher than last year’s extension.

That means county government will be able to collect the maximum amount allowed by law.

So, one can expect one’s county tax bill to increase the maximum allowed by the Tax Cap, 1.5%.

Don’t let any of the County Board members get away with telling you that they are lowering taxes.

It’s worth mentioned that if State Rep. Jack Franks’ Tax Cap amendment bill is passed, the county would receive the same amount it got (not 100% is paid, so the word “got” is a tiny bit of an exaggeration) this year.

The County Board could, of course, take the lead and cut its budgeted levy by $1,963,000–about 2.5%–and local property owners would see about the same tax bill than last year.

Someone could make a motion by substitution to the motion to approve the levy as presented to make the levy the same as last year–$76,847,205, rounding to the nearest dollar.

Let the County Board vote on that and see who votes “Yes” and who votes “No.”

Then, make the budget fit the levy.

When I was a baby budget examiner in the U.S. Bureau of the Budget, one of my hardest lessons involved making the Small Business Administration Budget fit the bottom line dictated by Sam Lawrence, the Section Chief.

He was a bright guy who, upon considering hiring me off the Management Intern list, asked by to-be Senior Budget Examiner Roger Adkins, if he could work with a Goldwater Republican. No matter that my mother and I had supported Scranton in 1964. It was my father who supported AU H20. (That was his bumper sticker.) Roger said he could work with anyone.

The SBA budget didn’t have a lot of lines. I tried to figure out what was needed in each of them and for at least two times I exceeded the bottom line laid out by Mr. Lawrence.

The third time he said, “You don’t understand. I don’t care what those numbers are, but they must add up to this bottom line.”

All of a sudden I got it.

And so can the Finance Committee, if the County Board dictates a lower bottom line.

= = = = =

I have noted previously, that the two County Board Democrats have voted against raising the salaries of McHenry County officials.  If they added a second financial issue to their bag of arrows, they would be able to make the case that local Republicans are the “big spenders.”

That, of course, would fight with the Democrats’ state and national images, but it might make for an interesting campaign.

With State Rep. Jack Franks about to get lots of publicity about keeping real estate tax bills down, it’s worth looking at the underlying problem.

This is the third or fourth article I have written on the subject.  It’s a complex topic, so worth repeating.

After the Tax Cap (PTELL to insiders) was passed, real estate inflation exceeded the increase in the Consumer Price Index.

I remember the year before the law took effect in 1993, Crystal Lake High School District 155 took the entire 17% hike in property value out of our pockets. The CPI increase, of course, was much lower.

After the the Property Tax Cap took effect, the County Clerk’s Office had to impose limits on the increase in the

(Home Rule cities, those over 25,000 automatically, e.g., Crystal Lake, Algonquin, Lake in the Hills, and those where citizens have approved Home Rule status in a referendum, e.g., Barrington Hills, can get as much money as their elected officials want. Indeed the main reason that cities like Woodstock and Huntley will have a special census as soon as they think they have crossed the 25,000 person level will in order to get revenue not otherwise available. See most recent U.S. Census results for McHenry County municipalities here. Woodstock is 270 people short of the magic number of 25,000; Huntley – 707.)

Bill Vaselopulos, the long-time and quite knowledgeable tax rate guy for the Cook County Clerk, was quoted in an article about a little over a week ago about how the system works.

Reporter Lisa Donovan summarized Vaselopulos’ explanation well:

“This year, a drop in assessed values of homes, along with a drop in the state equalizer, drove the tax rates up in most parts of the county to meet the demands of the taxing districts.”

Note how she uses the word “demands” to describe what tax district officials do.

I mention this because it is so rare that reporters present tax information from a taxpayers’ point of view.

Reporters would usually use the word “request,” not “demand.”

School board, special district and municipal officials are not forced to ask for more money.

They could ask for the same amount they are getting in the current year.

But, I don’t know of any tax district under the tax cap whose elected officials did not try to capture the maximum amount of money allowed under the tax cap, in other words, the entire 2.7% increase in the CPI allowed by law.

McHenry County property owners have already paid that increase…assuming they had enough money set aside to pay on time.

Next year, greedy tax districts will only be able to extract 1.7% out of homeowners’ pockets. (For a history of CPI’s since the Tax Cap took effect, click here.)

That, of course, means tax bills will go up next year.

A comment from Allen Skillicorn to my article on the Sun City overlapping tax district inequities prompted an explanation of how tax rates are set by county clerks.

 

Here is Skillicorn’s comment:

With a 1 yr average, I assume the McHenry County portion has lower accessed values right now. How much different is the levy though? Kane County is not known for it’s thrifty ways…

In my opinion the levy is more important than the assessment. Lower the levy, and our bills go down. Raise the levy and bills go up, regardless of values.

Here’s my reply:

There are maximum tax rates set by statute.

However, since the Tax Cap was instituted in the early 1990′s, property values have almost always been higher than the increase in the cost of living. In order to limit the tax take, which is set by the county clerk’s tax extension, that meant the tax rate had to go down.

Some will remember the annual tooting of horns by local municipalities and school districts about how they had lowered their tax rate. It meant nothing, but most young reporters have only a vague understanding of how the property tax works.

Now, with the CPI increasing more than property values, which, as all know, have been decreasing, county clerks have to increase the tax rates in order to give tax districts who over levy the maximum allowed under the Tax Cap.

When a tax district reaches a tax rate that is the maximum allowed by law, that tax district will not be able to get an increase in tax take equal to the increase in the CPI.

At that point the tax district in question will have to economize as family units do when their income does not increase as much as the rate of inflation.

Then, tax district boards will have to get voter approval to get more money.

School districts take most of our property tax dollars.

It is fair to compare unit districts to unit districts.

These are how all schools were originally.

During the run-up to the 1870 Constitutional Convention, there was tremendous borrowing by local and state governments. It was the era of canals, but the railroads came quickly and made them unprofitable.

And that left lots of debt.

There were two reactions embodied in the 1870 State Constitution:

• state government was prohibited from selling bonds without passage of a statewide referendum
• local governments were prohibiting from borrowing more than 5% of their assessed valuation

Eventually, local tax districts like schools decided that 5% limit was too strict.

They asked the General Assembly to allow them to create more tax districts so they could borrow more.

By splitting unit districts into dual districts–grade and high school districts–an area could borrow twice as much money.

You can see what parts of McHenry County took advantage of that end run around the 1870 Constitution.

If you add a grade school rate to its high school rate, you will generally see a higher total tax rate than for surrounding unit school districts.

Because a high school teacher, State Rep. Gene Hoffman (R-DuPage County) pretty much wrote the 1973 Resource Equalizer State Aid to Education legislation, high schools ended up with a larger share of the financial assistance from state government than elementary schools.

That pretty much explains why high school teachers are paid more than grade school teachers…unless the elementary school teachers are in unit districts. In the latter case, the pay is equalized across grades.

If you look at the changes in the tax rates above and realize that probably all school districts are under their statutory tax rate limit, the reason comes to light.

Tax districts are limited by the Property Tax Cap (PRELL, as the professional tax folks call it) in what they can take from taxpayers.

They can get what they got last year, plus any increase in the Consumer Price Index, plus assessed valuation resulting from new growth or the end of a Tax Increment Financing district.

Virtually all tax districts levy to the max, arguing that, if they don’t they will “lose” that money forever.

By their very use of that rhetoric, one can see that they are not on the taxpayers’ side.

If they retained a taxpayers’ viewpoint, the “lost” tax dollars would be described as money the taxpayers would “save.”

So, most follow the taxeaters’ primal urge and tax to the max.

You will note that of the high school district that increased its rate the least was Crystal Lake’s.  Thanks might be offered to the Grafton-Algonquin-Nunda-Dorr Community Advocates. (GAND for short).  They pushed for not taking the max.

And the District 155 School Board actually listened and followed GAND’s advice.

The district whose rate increased the most was Huntley School District 158.  That’s because its board took as much as was possible.

Grafton Township, where most of the district’s assessed valuation is located, saw property values plunge more than anywhere else in McHenry County.  The housing bubble of the 1990′s and beyond just burst.

According to a Chicago Tribune analysis, prices decreased 14% in just the last year.  Note that the Barrington area had a similar drop in home values and its tax rate jumped almost as much as Huntley’s

Remembering the reciprocal formula, when assessed valuation goes down, tax rates must go up to raise the same amount of money.

Districts used to brag that their rates were going down.  What they didn’t tell you was that was not because of any local decision.  It was mandated by the 1992 Property Tax Cap legislation.

You will see no press releases from school districts or municipalities this year, just as you didn’t last year.  As was reported yesterday, the tax rates for all cities and villages in McHenry County, but Richmond, went up.

As far as grade school rates go, Crystal Lake’s increased the most–13.9%.

Richmond-Burton High School District 157 won the “prize” for increasing its tax rate more than any other high school district.

Because Lakewood Village Board members decided to require residents to pay off the last year of the golf course purchased the year before the Property Tax Cap went into effect, Lakewood has the highest percentage tax rate increase of any municipality located in whole or part in McHenry County.

Right behind Lakewood was Port Barrington, another small town that used to be called Fox River Valley Gardens.  Its tax rate is a mere 25 cents per $100 of assessed valuation, while LaLakewood’s is $1.15.

Other double digit increases were seen by

• Harvard – 14.8%
• Huntley – 14.6%
• Barrington Hills – 14.3%
• Lake in the Hills – 13.4%
• Marengo – 11.4%
• Lakemoor – 10%

Only one municipality, Richmond managed a 1.3% cut in its tax rate.

Now, the big question.

Why did the rates increase?

You may remember the salad days when assessed valuation, a proxy for property values, increased more than the Consumer Price Index, which governs the amount of extra money that a tax district can get.

When real estate inflation exceeded the CPA, tax rates were forced down.

The result is that most, if not all, tax districts with statutory tax rates are well below those levels.

That means if the real estate assessment base increases less than the rate of general inflation or–as it the case now–it actually decreases, tax districts can still get what they got last year, plus whatever the CPI went up.

They do that just by asking for the money from the McHenry County Clerk’s Office where the tax rates are determined.

As long as that maximum amount can be obtained by multiplying a tax rate less than the statutory maximum times the assessed valuation equalized by the Illinois Department of Revenue, the tax district gets that amount.

The tax districts do not have to act like families and businesses yet.

They don’t have to cut back.

As has been noted on McHenry County Blog, public officials in at least Grafton Township, Huntley School District 158 and McHenry Grade School District 15 tried to get fellow board members not to ask for an increase.

One further observation.

You may be tempted to compare tax rates for different cities or villages.

For example, you could compare Crystal Lake to Woodstock.

The problem with that is that Crystal Lake’s rate includes fire protection and the city library, while Woodstock has additional tax rates for its fire protection and library districts. Conversely, Woodstock pays for its park system with city taxes, while Crystal Lake residents have a separate park district.

There are problems like this all over the place.

In each of the three instances, the prospective tax cutters lost to the tax hikers.

In one case a school board member was told he just didn’t know enough about school finance, that the district would “lose” millions of dollars if the maximum were not taken this year.

In the case of Grafton Township, the Trustees pointed out that it was just pennies per household, that no one would notice.

No elections until next year and the real taxing districts–the schools have no elections until 2013, but now is as good a time as any to suggest that those who are willing to wave a sign on Route 14, Randall Road or Route 62, need to think about doing some heavy lifting by running for office.

With the low turnouts at elections held on the odd-numbered years, anyone can win…if they start writing down the names, phone numbers and emails of acquaintances who agree with them on spending and tax issues.

If those so inclined do not do that, rest assured the candidates backed by the teacher unions will win every school board, as they probably did this year everywhere but McHenry.

The only way to know for sure, of course, would be for people in the various IEA and IFT locals to share endorsements–formal or informal–for school board.

Lacking that, just assume the vast majority of the winners for school board were backed by the employees of each school district.

You can find school district tax rates here.