HomeMy WebLinkAboutMinutes - 11/3/2014 - Finance and Personnel Committee FINANCE AND PERSONNEL COMMITTEE MEETING
.� Monday, November 3, 2014
Aldermen's Conference Room, 6:30 p.m.
In Attendance: Committee Members: Chairman Alderman Wimmer, Alderman Condon
and Alderman Schaefer. Absent: None.
Also in Attendance: Mayor Low, City Administrator Morefield, Director of Finance Lynch and
City Clerk Jones.
Also in Attendance: Scott Curry
Emily Coleman, Northwest Herald
Chairman Alderman Wimmer called the meeting to order at 6:40 p.m.
Public Input
Mr. Scott Curry addressed the Committee regarding the proposed increase to the 2014 Property
Tax Levy. He expressed his concerns that the Administrator and the Council are not mindful of
the present economic climate if they could consider an increase.
Alderman Condon arrived at 6:43 pm. She apologized and informed the Committee that she was
in another meeting previous to this meeting.
� Mr. Curry continued. He noted that when a tax levy increase was proposed early this year the
Council denied the motion by a vote of 6 to 1. Once again consideration is being given to
increasing the tax levy and the burden on already overburdened taxpayers in the community. He
requested that serious consideration be given by the Committee members and Council that the
tax levy remain flat again this year.
Discussion Re�ardinE Consideration of a Recommendation
to Increase the 2014 Propertv Tax Lew bv 1 9%, or $88,700, and Direction
to Forward the Recommendation to the Full Citv Council
City Administrator Morefield infortned the Committee that as a "Home Rule" community the
City of McHenry is no longer subject to the Property Tax Extension Limit Law (PTELL), which
limits increases to residents' property taxes by preventing a local government's property tax levy
from growing at a faster pace than the rate of inflation, or 5%, whichever is less. Despite this
authority, the City of McHenry to date has chosen to set the property tax levy as if it was subject
to the PTELL limitation. In an effort to be responsive to the economy, the City selected to leave
the tax levy flat over the past three budget years.
Annually, prior to the end of the calendar year, the City must provide the amounts required for
the property tax levy so the funds generated through this revenue mechanism will become
available during the 2015/2016 fiscal year. The levy request must be approved by the Council
and submitted to the McHenry County Clerk by the last Tuesday in December, which is
December 30, 2014. With this date in mind, the schedule is to present the 2014 Property Tax
Resolution indicating the levy amount and Public Hearing date to Council at the meeting
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November 3, 2014
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scheduled on December 1, 2014, and then hold the Property Tax Levy Public Hearing and
adoption of the levy amount at the December 15, 2014 Council meeting.
Maintaining the flat levy during the last three fiscal years has resulted in a total of$659,038 less
revenues. Contributors to the increases in the General Fund include the general cost of goods and
services paid through the General Fund, personnel costs (wages, IMRF contributions and
insurance) and required contributions to the Police Pension Fund. In order to fill the gap, the City
has significant:ly reduced expenditures in capital improvements (local roads, vehicle/equipment
replacement, technology, facility maintenance, etc.) and operating expenses.
For the 2013 Levy, City Administration recommended a 5% increase to cover a portion of the
NISRA dues, the increase in Police Pension required funding and required ADA improvements
to various City parks and facilities. The City Administration also offered alternatives to the 5%
increase in an effort to be conservative, yet still offset part of the increasing operating expenses.
Council ultimately decided to retain the flat, or equal to the previous year, tax levy for a third
consecutive year. Council determined that due to the continuing economic climate the increase
would be a tax burden to McHenry residents. By leaving the levy flat, the corporate portion (to
the General Fund) of the levy had to be reduced by $93,500 in order to cover the required Police
Pension funding.
City Staff continues to work to reduce operating and capital expenditures while maintaining the
�.. high quality programs and services sought by residents. Yet certain operational costs continue to
rise and there are significant capital projects that need to be addressed by the municipality.
Therefore, the City Administrator is recommending an increase in the City's property tax levy by
1.9%, an increase of$88,700, in 2014.
It is estimated that the owner of a home valued at $200,000 in the City of McHenry would pay an
additional $25.58 per year in taxes to the municipality if the proposed increase in the tax levy is
approved. This amount is reflective of the proposed municipal rate increase and the potential
Equalized Assessed Value (EAV) decline, but does not take into consideration actions taken by
other taxing jurisdictions that comprise the total property tax bill.
City Administrator Morefield noted that in 2013 that portion of a resident's tax bill directed to
the City of McHenry was only 6.85% of the total tax bill.
City Administration, based on the information presented, is seeking a recommendation from the
Finance and Personnel Committee proposing an increase to the 2014 Property Tax Levy from
$4,761,635, collected in 2013, to $4,850,335, to be collected in 2014.
Alderman Schaefer noted that with the exception of the City's levy, levy amounts of other taxing
bodies appear to be going down. Director of Finance Lynch stated that while it is difficult to
predict what the other taxing bodies are going to do, it is unlikely that their levy will decrease.
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November 3, 2014
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Alderman Schaefer suggested breaking off NISRA and addressing it as a separate fund. Director
of Finance Lynch stated that the City would still be collecting the funds so it would not matter if
NISRA is addressed as a separate line item.
Alderman Condon stated she is concerned that Staff is working extremely hard due to the City
consolidating positions and still maintaining a high level of service. She opined it is not
appropriate to continue to expect Staff to work as hard as they have been over the last few years.
Alderman Condon expressed concerns about job safety as well.
City Administrator Morefield expressed his concerns regarding the Capital Improvement
Program.
Deputy City Administrator Martin arrived at 6:58 pm.
Chairman Alderman Wimmer opined that it is nearly 7:00 pm and apparently there are numerous
issues to adda-ess concerning this topic. He suggested another meeting of the Finance and
Personnel Committee be scheduled for later in the week or early next week. A brief discussion
ensued.
City Administrator Morefield stated that he would ascertain when the members of the Finance
and Personnel Committee were available either later in the week or early next week and post a
�- notice.
Adiournment
Motion by Condon, seconded by Schaefer, to adjourn the meeting at 6:59 pm.
Aye: Condon, Schaefer, Wimmer
Nay: None.
Absent: None.
Motion carried.
Respectfully submitted,
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Richard W. Wimm , Chairman
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