Zion officials say levy increase is a technical step to access state CJA funds; residents press school accountability

At a Dec. 16 public hearing, City Administrator David Naval told the Zion City Council that a published increase in the city's tax levy is a technical step required to access state Climate and Equitable Jobs Act (CJA) funds and does not mean residents will necessarily pay more in the City of Zion's share of property taxes.

"This public hearing is a statutory requirement from the state, to present what our proposed levy may be as well as give the public an opportunity to provide feedback," Naval said. He noted a Truth in Taxation notice showed an 8.7% increase over the prior year but said that increase is driven by the interaction of a prior, unreimbursable $1,000,000 levy reduction and the CJA abatement rules.

Naval said the CJA language requires 75% of the funds received by Zion taxing bodies to be used for property-tax abatements. He said the city expects to submit a levy of $9,085,646 at a subsequent meeting and that, after applying abatement amounts and the CJA reimbursements, the city's levy will be lower than in prior years. "So we have to increase to decrease," he said, explaining the mechanics of resetting the levy so an abatement can be applied in future calculations.

Why it matters: most of a homeowner's tax bill is set by other taxing bodies, particularly school districts. Naval and Mayor Mary McKinney repeatedly told residents the city can control only its portion and urged taxpayers to press other taxing bodies to abate if they want the overall bill reduced.

Residents at the hearing pressed for more direct accountability from school boards. Maurice Jones of the Cybers Park community said he wants to see leaders from all taxing bodies in the same room so residents can ask them about levies and abatements. "If we're all in the same room talking to each other...you can say what you have to say, and then you can turn and say...we're not gonna go ours," Jones said, urging coordinated public meetings.

Mayor McKinney said the city has held quarterly meetings that include other taxing bodies and plans to resume that practice in 2026. She suggested residents attend school-board meetings and use voter power to hold boards accountable. Staff also promised to post links to school performance and ranking resources at a January meeting so residents can evaluate school spending and outcomes.

Pensions and PTELL: Naval said rising pension obligations (IMRF, police and fire) are another driver of levy pressure. He described how actuarial assumptions, longer life expectancy for retirees and a statutory requirement to reach a funding target by 2040 have pushed pension levies higher than the property-tax cap allows. "Those amounts that we have to put in and levy for are have been going up by more than what we can actually increase the levy by under the property tax extension limitation law," he said, noting the city is working with legislators on potential changes to amortization dates.

Council action: After public comments, the council closed the hearing by roll call vote. No final levy was adopted at the meeting; staff said the formal approval would come at a subsequent meeting once the levy document and abatement ordinance are finalized.

What to expect next: staff said they will publish more detail at the next regular meeting and that any formal levy-setting vote will appear on a future agenda. The mayor reiterated that the overall tax bill depends heavily on decisions by other taxing bodies and encouraged residents to attend their meetings.

(Reporting note: quotes and figures above are taken directly from the Dec. 16 Zion City Council hearing.)