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Wheeling CCSD 21 budget presentation flags Cook County delays that inflate FY27 revenue projections
Summary
At its July 16 meeting, Wheeling CCSD 21’s finance director presented a tentative FY27 budget showing a headline $10.9 million property-tax swing driven mainly by delayed Cook County collections and a $3.9 million FY26 collection shortfall that may post in FY27; the administration stressed figures are tentative ahead of a September final adoption.
Mike Zager, the district’s director of finance, told the Wheeling CCSD 21 board on July 16 that the tentative FY27 budget shows a headline 9.3% increase in property-tax revenue — a $10.9 million swing — but that the figure overstates recurring revenue changes because of timing of receipts from Cook County.
"I'm projecting a 9.3% increase in property taxes, $10,900,000," Zager said, adding that roughly $3.9 million is a collection shortfall from fiscal 2026 that may not be received until fiscal 2027. He said the more indicative recurring increase is closer to $3.1 million (about 2.6% once one-time timing items are removed).
The finance director told the board the county has been late issuing bills and distributing levies, and that the district is owed both regular levy distributions and TIF (tax-increment financing) funds. "Wheeling gives us a distribution every year for all other TIFs. It was supposed to be $4,400,000," Zager said, noting the county had not yet passed the funds to the district and that he was conservatively modeling $3.7 million for FY27.
Zager cautioned that delayed payments also affect interest income — state law allows the county to retain interest on late distributions — and pointed to House Bill 5241 as one legislative proposal he has watched that would attempt to address related problems (HB 5241 was described as in committee).
Superintendent Dr. Connolly and Zager emphasized that the presentation was tentative and that the district must finalize a budget by Sept. 30 to permit a tax levy. "The keyword here is tentative," Dr. Connolly said, urging the board to expect adjustments as revenues and carryovers are reconciled.
On categorical funding, Zager said special-education reimbursements and transportation support remain uncertain; he highlighted that the district’s special-education funding level in state formulas has declined (figures presented included a drop in some proration percentages discussed in the presentation). He also noted planned expense increases for technology (an added Chromebook allocation of about $400,000), rising transportation costs and more outplaced-tuition for behavioral placements.
Zager said child-nutrition meal counts will likely fall under the state’s seamless summer program rules, producing a projected decrease in summer meal revenue and an offsetting reduction in expenses tied to those programs.
The administration said it is maintaining conservative revenue estimates and building reasonable contingency into expenditures. The board and staff committed to producing comparative slides and updated accrual-based final numbers ahead of the September adoption; Zager said the district will refine assumptions once Cook County distribution timing becomes clearer.
The board took no final budget action at the meeting. The administration plans a final budget adoption in September after additional review and adjustments.
