DuPage County projects $34.7M surplus; finance committee gives consensus to chair’s $25M allocation plan

DuPage County finance staff told the county’s Finance Committee on Jan. 13 that the county’s 2025 general fund is projecting a $34.7 million surplus, driven largely by sales‑tax receipts that came in about $19.3 million above budget.

The finance chair presented a package of recommended allocations totaling $25 million that the committee broadly endorsed by consensus. Chair Garcia’s plan would direct one‑time surplus funding to a mix of capital repairs, resilience projects and a new Sustainability Initiative Fund intended to consolidate food‑security, affordable‑housing and community‑resilience programs.

Finance staffer Jeff, who presented the projection, said sales tax was the largest single driver: “We had a $138,000,000 budget, and sales tax came in at $157,300,000. We were $19,300,000 over budget,” he told the committee. Staff showed projected general‑fund revenue of $270.9 million versus a budget of $257.1 million and projected expenditures of $236.1 million, leaving the $34.7 million surplus.

Why it matters: members noted that DuPage relies more on sales tax than many counties and that reserves and one‑time investments should account for economic sensitivity. Several members urged caution about spending the entire surplus because federal and state funding levels remain uncertain.

What the chair proposed: Nick Kotmeyer (finance staff) outlined the chair’s recommended uses included in the $25 million package: additional maintenance for Elmer’s Quarry (flood control), $5 million in campus‑flood protections for vulnerable county buildings, a $3 million annual facilities capital allocation, a $1 million contribution toward sidewalks/transportation pilot work at Hensale Lake Terrace, and the creation or capitalization of a Sustainability Initiative Fund. The chair’s sustainability bucket would use about $11 million from the surplus (combined with other existing sources) to support food‑security infrastructure, an affordable‑housing down‑payment assistance pool and related community sustainability projects.

Members asked for more detail and timelines. Several requested written summaries of how the Loaves & Fishes food‑infrastructure portion would be structured and how funds would be distributed by district. Member Zay said he wanted a written plan showing the communities that would benefit and how disbursements would be prioritized; staff committed to provide a 2–3 page summary within a week.

Reserve policy and abatement: committee members also discussed reserve levels and the option to abate property tax. Jeff explained how reserves would change if surplus rolled into fund balance: "If we don't do anything with the surplus, that's 61%" (referring to the reserve ratio scenario discussed). Staff explained that any property‑tax abatement would affect the 2026 levy and likely would need to be completed by March, with follow‑up special appropriation decisions required to fund 2026 operations from reserves if the levy were abated.

Next steps: the committee recorded a consensus to move forward with the chair’s $25 million list while leaving approximately $9.7 million of projected surplus for further discussion. Staff said the committee has two more finance meetings before formal resolutions must be filed in February; members asked staff to return with written details on several items, including the Loaves & Fishes infrastructure plan, ROE building status, and tort‑liability replenishment options.

The committee will vote on formal resolutions in subsequent finance meetings; no final appropriations were executed at the Jan. 13 meeting.