Tax Protest Against McHenry County – Part 4

Attorney Tim Dwyer has a third complaint against levies made by McHenry County on behalf of the Department of Transportation:


As of November 30, 2015, the end of the County’s 2015 fiscal year, the County Highway Fund had a balance of $13,429,083.

Notwithstanding that balance, the County adopted a levy of $6,455,268 with regard to the Highway Fund.

The Highway Fund receives grants, monies and funds from the state and federal governments, in addition to motor fuel tax revenues, and other funding sources. Over the last three years, the Highway Department has received transfers into the Fund annually in excess of 11 million dollars, on average.

The Highway Fund is also supplemented by the County Motor Fuel Tax Fund, which has available in excess of 12 million dollars.

The three year average annual expense of the Highway Fund is $9,363,759.

The County Highway Fund is funded, only in part, from ad volerem taxes.

The existing balance of the Highway Fund, coupled with the 2015 levy amount of $6,455,268 and the additional federal and state funding sources, represent more than twice that which is needed to insure payments of the ensuing fiscal year expenditures.

The Highway Fund levy is excessive, illegal and invalid.

Accordingly, the illegal levy rate of .091229 should be rebated to the Objectors.

WHEREFORE, Plaintiff Tax Protestors, pray that the Court consider the matters raised herein, find, determine and otherwise adjudicate that the Highway Fund levy untaken by McHenry County is illegal, void and excessive as a matter of law, Order that the McHenry County Treasurer issue payments to the Tax Protestor Plaintiffs, award statutory interest pursuant to 35 ILCS 200/23-20, et. seq., and issue whatever further relief this Court deems just and appropriate.

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