The DeKalb CUSD 428 Board of Education approved the districts 2025 tax levy during its Dec. 16 meeting after lengthy discussion of several levy options and the timing of any reductions.

Board members debated whether to adopt the previously discussed consensus option (option 3) or to lower the levy to option 2. Speaker 5 moved to consider option 2, saying it would provide relief to taxpayers and noting the district expects significant future revenues from an announced data center. Speaker 8, however, cautioned that cutting the levy further now would reduce the districts reserve cushion and could lower the districts state funding tier under Illinoiss evidence-based funding (EBF) system, which would reduce state aid in subsequent years.

The board heard staff clarify filing timelines and the ability to abate in March when final assessment numbers are known. District staff said they can adjust abatement after final assessments and urged the board to consider the balance between current local tax relief and longer-term state funding consequences. Several trustees, including Speaker 10, urged waiting until March to have a clearer picture of health-insurance cost increases, collective-bargaining salary adjustments and the final assessed values.

After discussion, the board voted on the recommended rate; the clerk conducted a roll call and the record shows the board moved forward with the recommended levy and then approved related resolutions to transfer operation and maintenance funds, abate taxes for debt service, and certify levy paperwork to the county clerk. A separate roll-call vote on the resolution transferring funds and abating taxes recorded one No vote by Mark Sherwat.

Why it matters: The levy will determine the districts property-tax revenue for 2025 and affects household tax bills locally. Board members repeatedly emphasized the trade-off between immediate taxpayer relief and the risk of reducing state funding if district levy reductions lower its EBF tier. Several trustees said they will revisit levy reductions in March after final assessments and further fiscal analysis.

Whats next: Administration told the board it expects to review assessments and, if appropriate, recommend abatement adjustments in March. The levy certification will be filed as required with county officials.

Quotes from the meeting:
"If we go with the consensus from the last meeting we'd see an increase of their tax bills of $350" (Speaker 5).
"By reducing any further ... we would not have any cushion to be able to afford things" (Speaker 8).

The meeting record shows the board then moved on to other agenda items and concluded with routine business and adjournment.