The second complaint that was filed by attorney Tim Dwyer against Woodstock School District 200 is below:

SCHOOL DISTRICT 200 SPECIAL EDUCATION FUND – EXCESSIVE ACCUMULATION

In 2011, District 200 adopted a levy of .0622 for its Special Education Fund, or $568,481.

In 2015, four years later, District 200 has adopted a levy rate of .797671, or $5,767,557.

In four years, District 200 has increased its Special Education Fund by 909% without any justification.

The substantial increases began in levy year 2013, where the levy rate was increased by approximately 400%, and the decreasing EAV caused shortages in the Education Fund.

In 2014, the levy rate for special education was increased another 200%.

It remains impossible to review the public documents issued by Distinct 200, and determine what exactly is spent on special education.

In terms of the comprehensive audits, special education is commingled with the General Education Fund.

Upon information and belief, District 200 is simply characterizing certain costs under the umbrella of special education, but is using a substantial amount of the funds for general education purposes.

In July of 2015, District 200 opted out of the Special Education Cooperative, SEDOM.

District 200 is now handling all of its own special education needs, and receives millions of dollars in funding from the state and federal governments.

Moreover, District 200 is now accepting special education students from other districts, and receives a per diem reimbursement from state agencies for each special education student.

When the District receives their payments, the funds are not returned to the Special Education Fund, but placed instead in the Education Fund.

Under no circumstances does District 200 need its special education levy of $5,400,000 in order to meet the ensuing needs of the fiscal year.

Effectively, District 200 is playing a shell game with its Special Education Fund, using the same to fund its general education needs.

As a result, District 200 has levied in excess of that which is necessary to meet its special education funding, and the levy is void.

As such, the illegal rate of .797671 should be rebated to the Tax Objectors, with statutory interest.

WHEREFORE, Plaintiff Tax Protestors, pray that the Court consider the matters raised herein, find, determine and otherwise adjudicate that the Special Education levy challenged herein in the 2015 levy adopted by District 200 is illegal, void and excessive as a matter of law, order that the McHenry County Treasurer issue rebate 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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Links to all articles about the Woodstock School District 200 tax protests for taxes to be collected in 2017 are below:

Tax Protest Suit Against Woodstock Unit School District 200 – Part 1

Tax Protest Suit Against Woodstock Unit School District 200 – Part 2

Tax Protest Suit Against Woodstock Unit School District 200 – Part 3

Tax Protest Suit Against Woodstock Unit School District 200 – Part 4

Tax Protest Suit Against Woodstock Unit School District 200 – Part 5