Support for “Limiting Tax Increases with Caps and
Creativity”
Table of Contents by Section
Section 1. Comparing Vilage and Township Solaris, Pat: nl Sat Comptes Reports
Section 2. Comparing Vilage and Twrship Sls, Par I: Online Slay Ifomaton
Section 3. Township Salary ineeases
Seaton 4, Salar of 0a Pak Township Asessor
Section 5, Tax eves fom Oak Parting sts: Cook County ler’ Tax gene Reports
Section 6. ResearchSection
ints State Comptroller Reports
Comparison of Village and Township Salaries, Part |
Under state law al local governments are supposed to report financial information tothe State Comptroller. This information includes the total
number of full and part-time employees in each government, andthe total salaries paid forthe fiscal year. This required information provides 2
useful comparison of pay scales atthe Vilage and Township of Oak Park,
‘The Village reported tothe Comptroller that It employed 369 fulltime employees and 6 part-time employees in ical year 2026, he last year for
hich information was avaiable on the Comptoller’s website as of une 10, 2018. The Vilage’ total salaries reported for Fiscal year 2016 were
$28,928,007. Assuming that the sk part-time employees are the equivalent of three ful-time employees, one can conclude thatthe Village had
4372 fulltime employees in fiscal year 2016. This means that the average salary a the Vilage was $77,763,
The Township reported tothe Comptroller that It employed 32 fultime employees and 19 part-time employees in ical yer 2016, paying &
total of $2,403,974 in salaries. According tothe Township budget, there were the equivalent of 43.4 full time employees in ical year 2016,
hich means thatthe average Township salary was $55,391.Seria eT
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Online Salary information
Comparison of Village and Township Salaries, Part ||
State law requires local governments to publily report total compensation packages of all employees ifthe compensation exceeds $75,000
annualy. For fica year 2017, there were 244 Village employees with compensation packages in excess of $75,000, and 175 Vilage employees
‘with compensation packages exceeding $100,000. For fiscal year 2017-2018, the Township reported 14 employees with compensation
‘exceeding $75,000, and 7 employees with compensation of more than $100,000
‘Assuming that the Vilage had the equivalent of 372 ful-time employees in fiscal year 2017, 65.6% of Village employees had compensation In
‘excess of $75,000, and 47.0% had compensation that exceeded $100,000.
‘The Township had the equivalent 44.5 fulltime employees in fiscal year 2017. Among Township employees, 31.5% had compensation that was
‘more than $75,000, and 15.7% had compensation greater than $100,000.24 > thw 1787 Wyola
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ical Year 2017-2018 Badget- Employee Fringe Benefit Expense
14 > 475,00
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Contact Manage sms $0 S62 an MastOak Park Township
ical Yeur 20172018 Budget -Emplayee Frage Benefit Expen
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Senior Services
Senin Seiver Disior ss90 1a! Rare ~ - sea ama
(Case ManerentSaprvisr I es Monat naa _ 30401 ye
Assistant to the Dizector 4396 1028 6328 - - ed 82,43"
Transportation Coordinator 3x2 910. $6007.05 21307 one
(Case Manage 32757 ksh 22.805 Bass sk 6md
(Cae Manager 327 Tat x 628 oss
(Cae Manager aie 652 ola 7 1329260282
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(Coe Mange Ine Kast 382206 = 1073.61
Cae Manager aso 655 DR e : 7a 82.643
Come Manager aR oe a a qa
Cate Mange 2m 6s 3.989 ~ 22867988
‘Case Manager 2x00 6558 “ 23317 6a?
Case Manager ame 654010 Isle 60.374
(Carer Money Manager a7 mea = 240778396.
Spec Services Conntnator Sos 170 7 25s 7366
AssitactTeansportation Caorinao/Bux Driver 2s aoe TS . 2a 64382
Information & Asssetace 2699 ls : 1337738505
Case Managerent Supt 269 6lT 396, 5 psi asats
Data Enuy Cle Receptionist ie 86 : : 337 aan
Nain Progam Mane ais 9638 S22 : : rior 77394.
Food Service Stuf Leader 2271) at 88 - : am sast
Food Service Worker Iweid hist 20 : : joss 21708
Fad Service Worker wae 98 IT - 7 3287
Data Enty Clete 1sssi “gs : : 7 90 6741
‘Activ Aeistant 2710 13% 097 : : Beez 25702
one Dlivered Meals Diver raz 38208 : : 37825368
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lOLISOd LNA TVAINDA AWIL 171N4 4O YaSWNN|Section 3
Township Salary Increases
“Township salary increases are closely associated with the rate of nation, or CP (Consumer Price Index). The chart that follows indicates the CP
for a particular year, and a range of salary increases for that same year. Typically, the low end of salary increases a the Township matches the
CPI, and the high-end ranges from 0:5% to 2.0% higher than the low end. Over the lst eleven years, the average rate of infation has been 2.0%,
and the average salary increase has been 2.7%(PI and Salary Increase
Historical Figures
RANGE CPito Average
[Salary — Salary —] Average
Fiscal increase increase | Salary
Year | Levy Year| CPI_|Low End |High End | Increase lLo-wi | FY |cPt__ average
Fros—| 2005 [3am] 34% | 46% | 40% ie yee] [San] som
F¥os—| 2007 | 25% [25% | 45% | 35% 20%} -F¥09| [25%[-35% | 10%
FY10—| 2008 [41% _[-41%_[ 6.1% | 46% 0% | -Fv1o] [aim [aan | 0.5%
vii [2009 [0.1% | 40% [30% | 2.0% 20% Ft] [orm [20% | 19%
vig [2010 | 27% | 20% | 38% | 27% ioe [rv] [ar% [27% | 00%
vis [201 15% | 15% | 36% | 25% zon Ft] [asx [25% [10%
Via 2012 30% | 20% | 40% | 30% 20% [Fr] [a0%_[-30% 100%
Vis 2013 15% | 10% | 30% | 20% 20% [vis] [15% | 20% | 05%
vis | 2014 —[-i7% | t5% [3.0% | 25%. t%[ F¥ie] [17% [25% [08%
Fvi7—| 201s [08% [10% 1.5% | 425% os% [Fir] [osx [ize | orm
via ——2016 [07% [10% [15% [1.25% os% [Fria] [ore bi 26% 1 oan
(CRERRE TT en Ta
Aare ee eee EeSection 4
Salary of Oak Park Township Assessor
The W.2 for Oak Park Township Assessor Ali lSaffar indicates a salary of $33,978.36 in 2016, and $34,216 26 in 2017, an increase of $238, or
o7%.
It shouldbe noted thatthe salary listed above comes from the taxable Income for Socal Security and Medicare purposes. For federal and state
income taxes, the income listed on the W-2 I ess. This is because the Assessor is eligible fora pension under the ilnols Municipal Retirement
Fund, and the Assessor's contribution othe retirement fund appearsin box 14 ofthe W-2; the Assessors retirement contribution i arable
Under Medicald and Social Security, but not under federal and state income tax las
Although the Assessor's compensation package includes a contribution by the Township toward retirement, the Assessor doesnot receive health
Insurance from the Township,aecoms | 2017 Ein
= nes
[ALI ELSArFAR
ia2 NAUSTIN BLVD.Section 5
‘Cook County Clerk's Tax Agency Reports
Village of Oak Park
Year Total Lewy
1999 Taxes (paidin 2000) $12,026.691.58,
2014 Taxes (paid in2015) _$25,461,138.12
2016 Totes (paid in2017)_$31,296,769.88,
Increase over last 2 years 29%
Inerease over last 17 years 160.2%
Village government in Oak Parks home rule which means thet vlage government tax levies are exempt from state tax cap laws thet generally
limit tax ley increases tothe rate of inflaton. Unlike othe lca governments that ace subject to tax caps, the Village can increase tax levies by
‘mare than the rate of inflation without voter apprvalDare 02/s4/00 aK Yea 998 ‘ener Tax RATE REPORT
Abe LoS brseomderions ‘TINE RATE
(oT F3Re PENSION 306,866 0.0000 otaDATE o6/s4/00 TAK YEAR 1080
PROPERTY TAK EXTENSION CIMETING AGT (PTELA) LOMETENG RATE CALCULATION Tora eat 3ee:Sa7
‘Loe PLls arSemmecrrons‘ovo TacRepot
POeeRTY Tat EXTENSION LIRTTING LA (TELL) LOMTING RATE cALCATION ‘ora sotbiie Ant
0866.17 86bawepoaRavsaasRapr aseceaore TecReport
reer TA ETERSTOW LET Law (TEL) GONTING HATE CLCDAON ‘erat aonies att
ip20866. 17 eteprtRavaadasRapr pedenrsomanes x onanepu Repent oMeapR AN)
rsn7, 444 PM.2of?
napuravos. /oouanepaeRepruenL ap InoeNs
ns, 484 PM.Cook County Clerk’ Tax Agency Reports
Elementary School District 97
Year Total Lew
1999 Taxes paid in 2000) $83,052,919.55,
2016 Taxes paid in 2015) $60,893,748
2016 Txes (pad in2037)_$77,402,999.32
Increase overlast2 years 27%
Increase over last 17 years 134.2%
‘School District 97's tax levies ae subject tothe state's tax cap awe, which generally limit tax levy increases from local governments to the rate
‘of nftation, But state law allows taxing districts like District 97 to ley taxes by more than the rate of inflation ifthe voters approve such higher
levies through a tax referendum. Voters approved referendums for istrict 97 2011 and 2017.DATE 06/14/00 TAR YEAR 1980
veses.sr 781,435,108
sur.oine
BUILDING BOWS (BONDS & an. seHDDL)
WORKING eASH FUNDS
SPeCrAL eDUEATION
ANCGE ous buSeaneen sone
PROPERTY TAK EXTENSION LIMITING ACT CPVELA) CiMTING RATE eaLeuLAt2On UST NESTE SEADPERTYannore Tec Rapat
PROPERTY TAX EATSION LOMTING La (TELL) LONCTING RATE CALLAN ‘ara sans A
fo mano mos on A. SOK) AEE EE SGuoe.AMfteemaRe a8 amen
ip 2086.10 seharoprtRedaecTnRepor spdare os/s3/s7 a ven sane omer 8 a0 ROADCook County Clerks Tax Agency Reports
Oak Park and River Forest High School District 200
Year TotolLew OP Shore of the Lew
1999 Taxes (paidin 2000) $29.916.472.08—_$22,268,28957
2014 Taxes (paidin 2015) $54,719,642.78 —_—$40,489,091.72
2016 Taxes (paidin 2017) $66,108,72473_—$48,962,735.68
Increase over last 2 years 20.8% 2%
Increase over last 17 years 210% 119.9%
‘The high schoo! tax levies are subject tothe state's tax cap laws, which generally limit ax ey increases fom local governments to the rate of
inflaton. Sut state law allows taxing districts ke District 200 to levy taxes by mare than the rate of inflaton ifthe voters approve such higher
levies through a tax referendum. Voters approved a high schoo! referendum In 2002; the district recelved additonal tax lev increases that were
well above inflation fora few years after the referendum due toa ‘phase ofthe referendum.
‘ver time, the ‘phase-in’of the referendum generated very high fund balances forthe high school. In response, the school decided to reduce its
taxlevies by about $103 milion fora two-year period in 2014 and 2015. In 2016, however, the school increased slew by $10.8 milion. Part
‘of the reason fr the $10.8 millon tax increases that the state's tx aw allows taxing districts to reduce thei levies for two years without
penalty; but fa district reduces levies for thre yearsin a row, the former levies can be restored only if the voters approve a referendum.
‘The high choo! district includes Oak Park and Rver Forest. Oak Park's portion Is about 74% of the total, but varies ate each yearDATE 08/14/00 Tax Wea 1900
vite rus 6
11,900,375
fc04 BUILDING SONOS (BONDS & INT. SHEE
1) a,sue‘ste = 3,796,286 0.0000 9,708,720PROPERTY TAX TEREON LIMETING Lah (TEL) LOMTTING ATE CLCAN
52 sme aos (mos # SL)
ip. 208.85.170A6hareperRevsesTnRepert anes?
TaeReporevan Tec Repot
[PROPERTY TAK EXTENSION LIMIT LAW (PTELL) LINITING RATE CALCULATION orate gestae
54 sumone snes (mes & i someL) os oem ed cr)
ip 208.6.170seharoprtRevaasTeReor aspx ines?Cook County Clerk's Tax Agency Reports
Park District of Oak Park
Year Totaltewy
1999 Taxes (paidin 2000) $1,864,798.68,
2014Taxes(paidin 2015) $8,837.407.53,
2016 Taxes (pidin 2017) $9,058,714.00
Increase over last 2 years 26%
Increase over lost 17 years 368.3%
‘The Park Dstriet’s tax levies are subject tothe state's tax cap laws, which general limit tax levy increases from local governments tothe rate of
Inflation, But state aw allows taxing districts like the Park District to ley taxes by more than the ate of inflation ithe voters approve such
higher levies through atx referendum. Voters approved a Park Dstriet referendum in 2005; the cstriet received additional tax levy increases
‘that were above inflation for afew years ater the referendum due to a‘phasesn’ ofthe referendum,Dane ob/s4/eo Tax Vea 1000 saeney TAK RATE REPORE
PROPERTY TAK ERTENSION LIMITING ACT (PTELA) LEWDTING RATE caLCULATON
ANLUE'PLES orseomecT Tons ear
hase 495,198 = ote oon
uno obseatprion oF rune tess ume SS TOM MEY TEESENG attatnate *SaN"ebre” mcouetortewe ‘Shacee ou "AbDencore TeeReport
PomEIY vs eRTNSIOV LINENS (A (PLL) LIATING ATE ALIN "rat saninon te
1208.98 70. eotareponReveeTaaReper sapxTder=13eet
sm, 4a PM‘Cook County Clerk's Tax Agency Reports
Oak Park Public Library
Yeor Total Lew
1999 Taxes (paid in 2000) $3,706,908:70
2014 Taxes (paid in 2015) $10,220,413.40
2016 Taxes (paid in 2017) _$8,971,688.25
Increase over ast 2 years 2.2%
Increase over ast 17 years 142.0%
‘The ibrarys levy is associated withthe levy ofthe vilage government. Vilage government in Oak Pakis “home rule,’ which means that village
‘government tax levies are exempt from stat tax cap laws that generally limit tax ley increases to the rte of inflation, Because of ts
association withthe vilage, the library's ley I also exempt from tax cap laws
Inthe year 2000, Oak Park voters approved a referendum to build» new main library, which resulted insignificant tax increases forthe library.
Inthe last two years, however, some ofthe bonds used to finance the construction of the main brary have been paid of, rest
in lower tax
levis from the bray.ATE on/s4/o0 ak Yea 900 oENoY Tax RATE REPORT
PROPERTY TAK ERTENSION LEMITING ACT (PTELA) LavDTING Aare cancurefion TOOOWMEPTERSRROPERTY g3:549-457
Fv EScatPTtON oF FUND tess Amour See TOM MEW TEELTENGttoutate "an’aate”cncor8 Tox Rapt
PoreRY nae OESIOV LMTTNG La (PTL) LINING FATE HLA Yon senibaice — u
p08... AekaeporRevaedTeRepor ase indentoft
pra. /v.gouaseparuneparanertaspe aes
isn, 44 PM.‘Cook County Clerk's Tax Agency Reports
Oak Park Township
Yeor Town Fund Mental Heath Board General Assistance Total Township
1999 Taxes (paid in 2000) $1,313,661.03, $966,371.83 5234003.06 $2,514,075.42
2014 Taxes (paid in 2015) $2,600,051.04 51.493,606.34 $488052.05 §4577,740.48
2016 Taxes (paid in 2017) $2,703 97436 $497,585.80 $485,328.73 $4,686,888.89
Increase over last 2 years 24K
Increase over last 17 years 85.4%
‘The Township has three tax levies whic, as group, are subject tothe state's tax cap laws. The Township has not put forth tax referendum
since 1973, when voters approved the Community Mental Health Board and is associated tax levy
‘The Township, along with the other taying districts that are subject tothe state's tx cap laws, has gotten revenue In excess of inflation under
the ‘new growth’ exception to the tx cap law. Under ths exception taxes increase by the rate f inflation on esting properties. But when
new properties come anne in a particular year, the taxing districts ave the right to impose thelr tex rates ont the new properties, Ths results
in taxlevy increases fr the local government that exceed the rate of inflation,
‘When Tax increment Finance districts (“TIF districts) expire, the properties coming out ofthe TIFs are treated as new growth and thus can be
taxed. In the last decade, the Vilage ‘carved out’ certain properties from the TF dstrit to allow the Township and the other government
under tax caps to inerease thei eves by more than inflation.ATE 06/14/00 TAK Vea 1000 {sceney TAK RATE REPORT
TOWSHTP OF OMK Pa Prion veue cone county cas a,ea8 com cowry 754,977,008
[PROPERTY TAK EXTENSION LIMITING ac (PTELA) LiMITING RATE cavewletTon ST MNEETEEGTRDTERTY oonbar ae i
aeasaso4 754,498,138 + ose wena
Funo oesentPrton oF FUND test feauwr “e feittns altowate ""Sar'mare’ neoueeo'tew ‘Saget in Mare
scuehi'S ReDueHiOn Peron of 38ATE 08/14/00 Tak VaR 1000 sogNey Tax RATE REPORT
wou oF a ne
2vass.o49 J 781,428,196 + om
‘vo oFSentPr10N oF FUND test feos “S ative a
IY tty “Sa MMA
scuehi'S'neouerlon Peron a7. S878
1200 TAK EXTENSION GRAND TOTAL 80,971.28DATE 08/4/00 Tax vEaw 1900 scenoy THK RATE REPORY
[PROPERTY TAK EXTENSION LIMITING ACT COTELA) LIMITING RATE cALGULATION TS MFETEEGEAOPERTY
1908 ACOREGATE EXTENSION 1590 CAY MINUS NEW PROPERTY,
aagsoe fat aan.iae + oe
TOTAL San G8 Sunes sarap aie a
eoueee ce ‘suoen Sh tare‘oon
‘ox Repot
omeATY TAR EXTENSION CIMETING LA (ELL) COMETING HATE cakcaaTTON SS MgSO yp Breet
‘p20 170 enaweper Rees ToxRope tpx7inger=0enn Tac Repat
esky Tae EXTENSION IRTTNG a (EAL) COMEING RATE cALCRATTON vent ayant
p08 66 170 etasropertRviscTasRepor apxTinden=2connor TacRepot
p:120886170.SehameporResoTexRepor asp den=t onnp.208.00.s useyanteperRepontLomtenaspiex=)
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ps74vm 90 ouarepuruKepon oe aspx rexd
rst7, 444 PMnpr aus.00. suasuaarepoeuKeponantent asp naeN=1Section 6
Research on Consolidation
In 2005, the Indiana Policy Review Foundation issued a report that reviewed academic research
(on the effects of local government consolidation. Page | of the Executive Summary reported as
follows:
“In genera, it is uncommon (although not impossible) for operating costs to