[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6161890,"mediaKeyId","5440534-462399216a1aaef8bdad236a7c3db2ed","parentId",5440534,"title","Public-safety tax exceeds expectations but county faces bond balloon and jail staffing questions","audioSeconds",145,"startMs",5064000,"endMs",5209000,"viewUrl","/Search/View?dp=1&key=5440534-462399216a1aaef8bdad236a7c3db2ed&start=5064&end=5209","thumbnailUrl","https://assets.pipeline.soar.com/5440534-462399216a1aaef8bdad236a7c3db2ed/thumbnail_5064000.jpg","articleUrl","/articles/6161890/Lee-County/Illinois/Public-safety-tax-exceeds-expectations-but-county-faces-bond-balloon-and-jail-staffing-questions","mediaUrl","https://secure.pipeline.soar.com/6161890-f6c01c45c84ca83c12ad042e2861994a/orig.mp4?Expires=1771141662&Signature=RqBMYqcMcMNXG9umWA8GoQ7II5wgOG2u6ZI5bwZ6I7L5P54AwMCKj1THyTjwetu92cw5PBYaCJrJ3hERhFG9gt0AlmzmctWD8gRdy-m~k-KsUqRiao~Rxs6wTPvv7IJyG55Ycp~eTlkoweW8a5MeeNeV2ePfrcS19xLIcVvs4ZXGjT53JJD1RJxoMiSbsBHqFb~X8eRlLiNyOyeD2kkWsDhS2jLHIcodwjLrn6ApUBMS549WG5~NH0-BJN5FPtLoPi-DPkapJMJaDDLmPsEedZb2Lxx32miQTZ6QqxCPIcBt~zOg0mQomVAccS8Y5~rtCCqIeUKF1ACdNKCY1JFdbw__&Key-Pair-Id=KUT5TJCACFTXG","author","Lee County, IL","date","2025-07-22T13:57:42Z","article","LEE COUNTY, Ill. — County staff told the Finance Committee that receipts from the half-cent public-safety sales tax have outpaced earlier projections and allowed the county to pay down an interfund loan for the new Law Enforcement Center ahead of schedule. However, staff warned of a large balloon bond payment coming in 2029 and described operational challenges tied to jail population and staffing rules.

Jeremy (staff member) said the public-safety fund will generate enough revenue to retire a remaining interfund loan balance (about $615,000) this fiscal year, which is ahead of the original schedule. \"That fund is going to generate enough revenue to pay our bond payments,\" staff said.

Committee members discussed the bond structure: there are two bonds tied to the Law Enforcement Center. One bond has a balloon payment that staff estimated at a little over $3.4 million and comes due in 2029; the other bond will be paid off by 2037. Jeremy and Reed emphasized the choices facing the county: whether to save surplus public-safety tax revenue to cover the balloon payment or to use excess revenue to support operations now.

The meeting also covered jail population and reimbursement options. The facility has capacity for about 96 inmates but current daily population has fallen from a historical high (around a daily average in the mid-50s) to approximately 30 on the day referenced. Staff discussed limited prospects for reliably housing federal inmates as a way to increase occupancy because of staffing-study costs and modest federal per-diem reimbursements. Committee members noted the state Safety Act and related changes have reduced daily population and bond-fee revenue streams.

Finally, staff updated the committee on public-safety contract revenue: the sheriff’s office has renegotiated or added municipal contracts and school/college resource agreements that require additional deputies; these contracts are intended to be roughly cost-neutral and have led to hiring additional deputies to meet contract obligations. Jeremy said public-safety reimbursements are likely to exceed the 2025 budgeted number and that some municipalities pay monthly while others make annual payments.","mediaType","Video","parentTitle","Lee County Finance Committee Meeting 7/22/2025","oneSentenceSummary","Finance staff said the public-safety tax is generating more revenue than expected, allowing the county to pay interfund loans ahead of schedule, but a balloon bond payment due in 2029 and jail staffing and population rules complicate long-term planning.","taxTitle","Lee County, Illinois","taxId",58219,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6161894,"County staff: timing and law changes cloud potential millions in zoning and solar permit revenue",342,2457000,2799000,"/Search/View?dp=1&key=5440534-462399216a1aaef8bdad236a7c3db2ed&start=2457&end=2799","https://assets.pipeline.soar.com/5440534-462399216a1aaef8bdad236a7c3db2ed/thumbnail_2457000.jpg","/articles/6161894/Lee-County/Illinois/County-staff-timing-and-law-changes-cloud-potential-millions-in-zoning-and-solar-permit-revenue","https://secure.pipeline.soar.com/6161894-8973a3a168c7792f6aaf090999de035a/orig.mp4?Expires=1771141662&Signature=Mo1NGwARoKOze6~cJ9UKC-M33-318YA~ASUBtZ~FjMhFny3C0mKzE9YIvlFlfs0cYealwuaET0APBcFebZBTSBoxOqFLiDGSyhLeDqrRLRR73z1ps2w5yiWCJDeVnOdoNfLbWCwUX0c00uwCVh7WjFd3DDJIv2oPdiigEeCr7FXrKVNlwlCF2kpIQvgo9dRF-~-PTK181Cat86kTxBIZFFqbglXVLiGeEcSU8rw1T2og~RKbuqD9PMfj3cQ8a8O-GVn6Dg7IFfNGzbrlZGR4RGVr7RG2cXBzpsUld2-jN4a56i2UDdFFBVGcaPIBqGX9a9LjCshLDNNN5DzXiNe0tg__&Key-Pair-Id=KUT5TJCACFTXG","LEE COUNTY, Ill. — County staff told the Finance Committee that several large development projects — including solar arrays — could create significant building-permit and developer-deposit revenue, but they cautioned the money is uncertain in timing and not yet appropriate to treat as recurring budget revenue.

Paul (staff member) explained that recent legislation changed how the county handles some zoning fees and developer payments. Rather than collecting permitting fees that became county revenue to spend, the county now typically requests an upfront deposit (which staff likened to an escrow) and treats it as an agency fund: expenses related to the development are charged against the deposit and any remaining balance must be returned to the applicant. \"Once you show the expense you had against it, now you can use that and say, here's my revenue, but it basically covers your expense,\" Paul said.

Staff said a handful of projects in discussion could generate more than $1 million in building-permit-related fees, but timing varies: some developers may pull permits this fiscal year, some next year and others may delay or not proceed due to changing legislation. Jeremy cautioned that the county should not plan its core budget on such receipts: if the projects occur, the county can make budget adjustments using the standard budget-amendment process to appropriate any unanticipated revenue.

Committee members also raised enterprise-zone fees and how those are administered; staff said enterprise zone fees typically flow to the zone organization rather than the county’s zoning fee line item. The county will continue to work with the state's attorney and developers’ attorneys on contract and fee structure for pending projects, staff said.","Finance and planning staff told the committee that large solar and other development projects could produce substantial permit and deposit revenue, but timing, new law and escrow-style deposits make forecasting uncertain.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6161899,"State use-tax reclassification and shrinking PPRT cut into Lee County revenue, staff warn",1154,368000,1522000,"/Search/View?dp=1&key=5440534-462399216a1aaef8bdad236a7c3db2ed&start=368&end=1522","https://assets.pipeline.soar.com/5440534-462399216a1aaef8bdad236a7c3db2ed/thumbnail_368000.jpg","/articles/6161899/Lee-County/Illinois/State-use-tax-reclassification-and-shrinking-PPRT-cut-into-Lee-County-revenue-staff-warn","https://secure.pipeline.soar.com/6161899-d2dba71f32eb3e18b774e7c266318fba/orig.mp4?Expires=1771141662&Signature=igvlNKgeBZsNf3Vi5gV6JPHYeicwhoL0QibqfxODSxkgnsRA~0GXAFVW-UGPh3UApb2vpzC8UYWjpZ4fty-iKBUleKSVa4d5M4sdqDt2p0-4xSyp6eCV1x80LDpjawHPSiQGQRQe0g-zz269vLF6i3MIATZpPXc~zPaaYkHWrpI-of~mwjjwyU9vaNneHjKQi7I9cmKWqPrvmbLnrXs3U0qTok8Nu9Robwby~DX88-cWGMq4ykLc-Pc7BDYHG3P4LOpAmrceMvl-O6y8T-k2ekGG8svnMXKObH6IZyZd3o0CTWanmWLU2AEIlOvR3thzIhX69aImSoBXyibJ5PDYmg__&Key-Pair-Id=KUT5TJCACFTXG","LEE COUNTY, Ill. — Lee County officials told the Finance Committee that state-level changes to how use tax and business replacement taxes are collected and distributed have reduced the county’s expected receipts and made forecasting more difficult.

Jeremy (staff member) explained that recent state adjustments have reclassified some collections previously pooled as “use tax” and redirected the true sales tax receipts to ZIP codes where large retailers have nexus. \"So that's getting slowly weaned away from us,\" Jeremy said, describing how reclassification shifts money away from less-populated counties.

Staff gave specific high-level figures for PPRT, showing roughly $1.6 million in 2022, about $1.04 million in 2023, roughly $800,000 in 2024 and an estimated run rate near $500,000 for 2025. Jeremy said the county’s contact at the state could not provide a full future schedule and that staff expect further clarification in August. He warned the PPRT decline has been consistent — \"for the last 2 and a half, 3 years, it's gone down consistently about 30% a year,\" he said.

Committee members also discussed how the state’s decision to fund certain salaries — including the sheriff’s salary — by taking amounts out of the PPRT pool has reduced the county’s distributable share. Jeremy noted legislation under discussion could shift more constitutional-office salaries to state funding, which would further compress the PPRT pool available for distribution to counties.

Regarding use tax, Jeremy and other staff described that historical use-tax pooling was apportioned by population to counties but that new rules allocate tax where purchases are shipped, favoring larger urban ZIP codes and retailers with local nexus. That change, staff said, reduces the county’s share of what had been a pooled statewide distribution.

Staff recommended conservative revenue assumptions for both use tax and PPRT until the state issues updated calculations and said they would monitor state guidance and report back to the committee.","Finance staff explained that state reclassification of use tax receipts and a steady decline in Personal Property Replacement Tax (PPRT) have reduced expected county revenue and created forecasting challenges.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6161904,"Lee County officials say budget faces roughly $1.5 million gap and multiple revenue uncertainties",536,206000,742000,"/Search/View?dp=1&key=5440534-462399216a1aaef8bdad236a7c3db2ed&start=206&end=742","https://assets.pipeline.soar.com/5440534-462399216a1aaef8bdad236a7c3db2ed/thumbnail_206000.jpg","/articles/6161904/Lee-County/Illinois/Lee-County-officials-say-budget-faces-roughly-15-million-gap-and-multiple-revenue-uncertainties","https://secure.pipeline.soar.com/6161904-01f9bbb49db5f1b651414b03d9cbfd0a/orig.mp4?Expires=1771141662&Signature=LUcsmpK7FZyXrxx9D5XHzrAiJ4JtkQbEkSrcZ3kkJGrwqVUmu1Xpa8886JpwueWCaJk48KTbuQEEffr6YIW~7ArEtPc08io5u4wsuc3vqy~S4roC4G43GcFPMUGAIQ8PJebfPOHKo6Iw6wcKEzPnqHMC6hFfB-nwg8gSG8mIkzjRjouccv7pR4K85quCMY7dR2DxFKUzY4yRpf-Ll-TKzeV2Yecyymm51Yxm5L41LsOhkV~C09LjOUnMObJZeTRzr5Gmhi0-PKatAMb0pUq13tw4aZGaN9PfSpv4ElY20ZAJo1ywCF9zUG8M8BQfYMZKgmWlrPK~5K0FNcFStuDlJA__&Key-Pair-Id=KUT5TJCACFTXG","LEE COUNTY, Ill. — Lee County finance staff told the county’s Finance Committee that the preliminary fiscal 2026 budget faces roughly a $1.5 million shortfall and that several large revenue streams remain uncertain.

Jeremy (staff member), who presented the revenue overview, said the committee’s first task was to set assumptions for revenues and that this meeting was a “first look” at next year’s figures. “If you don’t ask, then nobody learns,” Jeremy said, encouraging committee members to press staff and department heads on lines they did not understand.

The county’s largest revenue source is property tax, which accounts for roughly half of county general fund revenue, Jeremy said. The county is currently using a state CPI figure of 2.9 percent and an initial estimate of $18 million in new construction to project levy growth. By contrast, staff estimated last year’s new construction at about $45 million and prior years at roughly $6.5 million. Jeremy cautioned that the new-construction number is the “big factor” that can change the levy calculation and that staff will continue to refine that estimate.

Other statewide revenue streams — use tax (often described in the meeting as the “Wayfair” or internet-sales tax), sales tax and Personal Property Replacement Tax (PPRT) — were described as unstable. Jeremy said use tax collections have fallen sharply in recent months following state reclassification of some large retailers’ collections; he gave a rough example that past years’ run rate might have been $400,000–$500,000 but that the county could receive as little as $90,000 if current trends continue.

On PPRT, the presentation showed a multi-year decline: about $1.6 million in 2022, roughly $1.04 million in 2023, about $800,000 in 2024 and a projected run rate near $500,000 for 2025. Committee members discussed state decisions that removed certain salary amounts (for example, for the sheriff) out of the PPRT distribution pool and the likelihood that additional state-funded salary shifts could reduce the county’s PPRT share further.

Jeremy and other staff noted additional revenue categories with mixed outlooks: fines and fees overall were expected to be relatively steady, though circuit clerk and bond-related receipts have trended downward after changes tied to the Safety Act; zoning and building permit revenue could be large but timing and legislative changes have shifted how those funds are collected and reported; and interest income should rise modestly if property tax disbursements produce larger cash balances to invest.

On the spending side, early budget “asks” submitted by departments currently exceed anticipated revenues by roughly $1.5 million. Jeremy said the committee will refine the numbers as department hearings proceed in August and recommended the committee assume conservative revenue estimates.

The committee did not vote on any budget items at the meeting. Reed (county staff/committee member) and Paul (county staff/committee member) joined Jeremy in answering questions; Clay (participant) and Tom Kitson (participant) asked about public-safety and bond implications during the discussion.

The county plans a sequence of department hearings in early August to review individual requests and will bring preliminary levy and budget drafts to the committee for formal decisions later in the process.","County finance staff told the Lee County Finance Committee the preliminary 2026 budget shows about a $1.5 million shortfall and that several major revenue streams — property tax growth, use tax, PPRT and public safety receipts — carry unusual uncertainty.","actionData","errors"]

Article not found

Public-safety tax exceeds expectations but county faces bond balloon and jail staffing questions

County staff: timing and law changes cloud potential millions in zoning and solar permit revenue

State use-tax reclassification and shrinking PPRT cut into Lee County revenue, staff warn

Lee County officials say budget faces roughly $1.5 million gap and multiple revenue uncertainties