Board Report December 2025

Legend

Original Assumptions

2025 TAX EXTENSION WORKSHEET

Estimated % Change to Existing EAV for 2025 Estimated New Property for 2025 Estimated Total EAV for 2025 Estimated Total EAV Change for 2025 Actual % Change to Existing EAV for 2025 Actual New Property for 2025 Actual Total EAV for 2025 Actual Total EAV Change for 2025

District Assumptions & Data Entry

11.87%

Calculated Values Review Needed

$5,000,000

$393,205,670

13.31%

Scenario Assumptions

Original Estimate

1.9701 $7,746,629 Scenario Actual

11.87% Enter What If...? Existing EAV Assumption or, Final Actual to Stress Test the Levy $5,000,000 Enter What If...? New Property Assumption or, Final Actual to Stress Test the Levy

1.9701

Limiting Rate Capped Extension

$393,205,670

$7,746,629

13.31%

Does This Levy Capture All Available Property Taxes Under These Assumptions?

99.2671%

Reduction Factor

YES - All Available Tax Capped Dollars Have Been Captured

Amount Below Allowable PTELL

Scenario Calculated Tax Rate

Spring Extension Adjustment Between Funds

Maximum Calculated Tax Rate

Maximum Allowable Extension x Reduction Factor

Current Levy Amount

County Loss %

Total Levy with County Loss %

Final Adjusted Extension

Maximum Allowable Extension

Final Adjusted Tax Rate

Final Tax Rate

Educational

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

1.2589 0.2441 0.1017 0.0000 0.0458 0.0458 0.0061 0.0394 0.2174 0.0254 0.0000

1.2589 0.2441 0.1017 0.0000 0.0458 0.0458 0.0061 0.0394 0.2174 0.0254 0.0000

1.2497 0.2424 0.1010 0.0000 0.0454 0.0454 0.0060 0.0391 0.2158 0.0252 0.0000

1.2497 0.2424 0.1010 0.0000 0.0454 0.0454 0.0060 0.0391 0.2158 0.0252

$4,950,000 $960,000 $400,000 $180,000 $180,000 $23,825 $155,000 $855,000 $100,000 $0

$4,950,000 $960,000 $400,000 $180,000 $180,000 $23,825 $155,000 $855,000 $100,000 $0

$4,950,000.00 $960,000.00 $400,000.00 $180,000.00 $180,000.00 $23,825.00 $155,000.00 $855,000.00 $100,000.00 $0.00

$4,913,720.38 $952,963.95 $397,068.31 $178,680.74 $178,680.74 $23,650.38 $153,863.97 $848,733.52 $99,267.08 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$4,913,720.38 $952,963.95 $397,068.31 $178,680.74 $178,680.74 $23,650.38 $153,863.97 $848,733.52 $99,267.08 $0.00

Operations & Maintenance

Transportation Working Cash

Municipal Retirement

Social Security

Fire Prevention & Safety *

Tort Immunity Special Education

Leasing

0

$0.00 0.0000 $0.00 Extension Increase Needed, Net to $0

$0

$0

$0.00

$0.00

Capped Levy/Extension/Rate

$7,803,825

$7,803,825 1.9847

1.9847

$7,803,825.00 $7,746,629.08 1.9701

$0.00 $7,746,629.08

1.9701

SEDOL IMRF Levy

$0

Actual SEDOL IMRF Extension/Rate

0.0000

0.0000

Lake County Only

Bond & Interest Levy

$0

Actual Bond & Interest Extension/Rate

0.0000

0.0000

Includes Loss % Added by County Clerk(s)

Total Levy

$7,803,825

Actual Total Extension/Rate

$7,746,629 1.9701

1.9701