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City of Decatur,Illinois 9/26/2023 st <br /> 2023 Proposed Property Tax Levy 10/11/2023 rj <br /> Tax Levy Options Summary <br /> For City Council Consideration <br /> 2023 Proposed Tax Levy Options <br /> Option Descriptions Current 2023 Proposed 2023 Proposed 2023 Proposed <br /> 2022 Levy 3%Increase Option 5%Increase Option 7%Original Option <br /> Assumptions <br /> EAV Increase Assumption7.05% 10.82% 10.82% 10.82% <br /> City Tax Rate Assumption 1.6190200 0.0150478 0.0153400 0.0156322 <br /> EAV$Assumption $ 946,457,554 $ 1,048,857,079 $ 1,048,857,079 $ 1,048,857,079 <br /> Decatur's Tax Levy Payment Obligations <br /> General Obligation Bond Debt $ 654,002 $ 298,070 $ 604,538 $ 911,003 <br /> Police Pension $ 5,530,057 $ 6,066,260 $ 6,066,260 $ 6,066,260 <br /> Firefighter Pension $ 6,100,014 $ 6,276,169 $ 6,276,169 $ 6,276,169 <br /> note 1 note 1 note 1 <br /> Library $ 2,972,539 $ 3,072,539 $ 3,072,539 $ 3,072,539 <br /> note 2 note 2 note 2 <br /> Municipal Band $ 66,725 $ 70,000 $ 70,000 $ 70,000 <br /> Total <br /> Tax Levy Amount $ 15,323,337 $ 15,783,038 $ 16,089,506 $ 16,395,971 <br /> Levy Increase Amount from Current $ 459,701 $ 766,169 <br /> $ 1,072,634 <br /> Levy Increase Percentage from Current 3.00% 5.00% <br /> Notes: <br /> 1.Pension amounts are reduced by the projected PILOT revenue amount. Police and Fire Pensions are projected at the actuarial contribution level <br /> based upon the January 1,2023 Actuarial Valuation Report dated August 17,2023. <br /> 2.Library fund includes$100,000 for salary and benefit increases. <br /> 3. 2022 increase in the tax levy was 2.5%for the City of Decatur. <br /> 4.Average increase for median household of a$114,000 home with a 10.82%increase in the tax levy will be less than$100 <br /> Assessed Valuation Projection Methodology <br /> Overall EAV baseline 2022 $ 946,457,554 2021 EAV $884.161.072 <br /> 2022 growth 7.05% <br /> Projected %Growth <br /> County EAV as of Oct.10 $ 1,064,829,522 12.515/, <br /> Possible Reductions:Board of Appeals $ (5,324,148) -0.50% <br /> State Adjustment $ (10,648,295) -1.00% <br /> Estimated 2023 EAV $ 1,048,857,079 10.82% <br /> Projected Total EAV includes: <br /> 1.Actual County Assessment Value used as of October 10,2023. <br /> 2.Total EAV contains annexations and construction adjustments. <br /> 3.2023 is a quadrennial assessment year providing a trueup of property values to market prices. <br /> 4. EAV adjustment from initial filing with the state to final EAV varies from-1.5%to+1.2%overall. <br />