Taxes

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Historical Property Tax Rates by Tax Year

Historical Property Tax Rates by Tax Year

Property taxes represent 86.7% of the 2014 budgeted revenue. The District levies property taxes for the purposes of the following funds – Corporate, Tort Immunity, Bonds and Interest, Illinois Municipal Retirement Fund, Pension, Ambulance Service, Audit, Emergency Rescue, and Social Security.

All the District’s property tax levies except the Bond and Interest levy and the portion of the Pension Fund levy associated with Public Act 93-0689 are subject to PTELL, commonly known as property tax caps. In general, the annual growth in property tax revenue permitted under PTELL is the lesser of 5% or the percentage increase in the Consumer Price Index (CPI) during the calendar year preceding the levy year. The CPI for property taxes for the 2014 budget is 1.7%.

Taxes can also be increased due to new construction within the District. Due to economic conditions, new construction within the District had slowed. The equalized assessed valuation (EAV) of new construction historically has represented 2-3% of the District’s total EAV. In Tax Years 2011 and 2012, new construction represented 0.3% of the District’s total EAV. In 2012, building permits in the Village of Orland Park have been issued at a rate not seen since 2005. While this is merely a projection, it is a positive sign of economic growth.

In addition to property tax caps, there are tax rate ceilings on the District’s Corporate Fund, Ambulance Fund, and Rescue Fund. A decrease in the District’s EAV causes the tax rates to increase; accordingly, tax rate ceilings are more likely applied.

Estimated Budgeted Property Tax Revenue

Estimated Budgeted Property Tax Revenue by Fund

The 2014 budget property tax calculation continues the Board’s election to abate property taxes of approximately $1,300,000 per year. To the left is a graph displaying 2014’s Estimated Budgeted Property Tax Revenue by Fund.

Other taxes include personal property replacement taxes and foreign fire insurance. Replacement taxes are paid by businesses to replace revenue that was lost by local governments when they lost their power to impose personal property taxes on businesses in the 1970’s. Foreign fire insurance payments are made by every out-of-state insurance corporation for insurance premiums paid within the District. The foreign fire insurance fund is managed by an independent Board of Trustees, but is included in the District’s overall budget.

Current Fees for Ambulance Services

Non-Residents Residents
ALS – 1 $1,200 $1,100
ALS – 2 $1,250 $1,200
BLS $1,100 $1,000
Mileage $15/mile $15/mile

*** Only insurance payments are accepted from residents.

Ambulance fees represent 6.9% of the 2014 budgeted revenue. The District bills non-residents and the insurance companies of residents for ambulance service.

Dispatch and communication services revenue includes revenue from dispatch services, tower space leases and alarm monitoring and represents approximately 2.7% of the 2014 budget revenue. Currently, the District provides dispatching services for Calumet City and Oak Forest, alarm monitoring services for Tyco, and leases tower space to a number of cell phone companies.

Other revenue includes employee and retiree contributions toward health insurance, interest earnings, and other miscellaneous sources of revenue. Other miscellaneous sources of revenue include fire prevention fees and training fees. Fire prevention tests are $75, open burn permits are $100 and fireworks permits are $100. To use the district’s training facility is $400 for a half day and $800 for a full day. The Blue Card training course is $395. The fee for CPR classes for healthcare providers is $45.