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HomeMy WebLinkAboutOrdinance #4392 - Declaring Surplus Revenue in the Canton TIF District 3; Special Tax Allocation Fund CERTIFICATE THE UNDERSIGNED CERTIFIES THAT SHE IS THE CITY CLERK FOR THE CITY OF CANTON, ILLINOIS, AND THAT THE CITY COUNCIL AT A REGULARLY CONSTITUTED MEETING OF SAID CITY COUNCIL OF THE CITY OF CANTON ON THE 6TH DAY OF FEBRUARY, 2024 ADOPTED ORDINANCE NO. 4392. A TRUE AND CORRECT COPY OF WHICH IS CONTAINED IN THIS PAMPHLET. GIVEN UNDER MY HAND AND SEAL THIS O DAY OF FEBRUARY,2024. (SEAT,) - aA�&�so NDREA .SMITH-WALTERS ITY CLERK CITY OF CANTON, ILLINOIS ORDINANCE NO. 4392 AN ORDINANCE DECLARING SURPLUS REVENUE IN THE CANTON TIF DISTRICT 3 SPECIAL TAX ALLOCATION FUND AND AUTHORIZING PAYMENT OF THAT SURPLUS REVENUE TO THE FULTON COUNTY TREASURER FOR DISTRIBUTION TO AFFECTED TAXING DISTRICTS ON A PRO RATA BASIS for TAX YEAR 2022 PAYABLE 2023 ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF CANTON,FULTON COUNTY,ILLINOIS, ON THE 6TH DAY OF FEBRUARY,2024. PUBLISHED IN PAMPHLET FORM BY AUTHORITY OF THE CITY COUNCIL OF THE CITY OF CANTON,FULTON COUNTY,ILLINOIS, THIS 6TH DAY OF FEBRUARY,2024. EFFECTIVE: FEBRUARY 6,2024 1 ORDINANCE NO. 4392 CITY OF CANTON, ILLINOIS AN ORDINANCE DECLARING SURPLUS REVENUE IN THE CANTON TIF DISTRICT 3 SPECIAL TAX ALLOCATION FUND AND AUTHORIZING PAYMENT OF THAT SURPLUS REVENUE TO THE FULTON COUNTY TREASURER FOR DISTRIBUTION TO AFFECTED TAXING DISTRICTS ON A PRO RATA BASIS for TAX YEAR 2022 PAYABLE 2023 PREAMBLE WHEREAS,on the 5`'day of April,A.D.,2017,the City of Canton,Fulton County,Illinois (the"City") by its duly elected Mayor and City Council and pursuant to 65 Illinois Compiled Statutes Section 5/11-74.4 et. seq. (the "TIF Act") heretofore adopted a Redevelopment Plan and Projects; designated a Redevelopment Project Area; and adopted Tax Increment Financing for Canton Tax Increment Financing (TIF) District 3 (the "TIF District"); and WHEREAS, on the 20`' day of August, 2019 pursuant to the TIF Act, the City approved the First Amendment to the Canton TIF District 3 Redevelopment Project Area, Plan and Projects by Ordinance No. 4157, 4158 and 4159;and WHEREAS, on the 1't day of February, 2022 the City by its duly elected Mayor and City Council and pursuant to the TIF Act approved and Authorized the Execution of an Intergovernmental Agreement with Canton Union School District No. 66 (the "School District") by Ordinance No. 4273 for Canton TIF District 3;and WHEREAS, pursuant to said Intergovernmental Agreement with the School District the City has determined that the TIF District has not resulted in a net increase in new students enrolled in the School District who also reside in TIF-assisted housing units within the TIF District;and WHEREAS,the City Treasurer has determined and reported that as of December 31,2023, the City has received $194,395.16 in total distributions from the Fulton County Treasurer for real estate tax increment generated by the TIF District in tax year 2022 payable 2023 as shown in Exhibit 1;and WHEREAS,the City Treasurer has determined and reported that as of December 31,2023, the Canton TIF District 3 Special Tax Allocation Fund includes a surplus of $38,286.42 which represents twenty percent (209/6) of the real estate tax increment deposited into the Fund less the "Exempt Area" for tax year 2022 payable 2023,which surplus amount may be paid at this time to the Fulton County Treasurer for distribution to taxing districts in the Redevelopment Project Area in accordance with the provisions of the TIF Act as shown in Exhibit 2; and 2 WHEREAS,the Mayor and City Council of the City of Canton hereby find and determine that it is appropriate to declare surplus in the amount of$38,286.42 and to cause that surplus to be distributed by the County Treasurer to the taxing districts as provided in the TIF Act. NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF CANTON, FULTON COUNTY, ILLINOIS: 1. The recitals set forth in the preamble to this Ordinance are hereby incorporated by reference as if fully set forth herein. 2. The Mayor and City Council, pursuant to Sections 4-7 and 4-9 of the TIF Act and other applicable authority, hereby declare a surplus of funds in the Canton TIF District 3 Special Tax Allocation Fund in the amount of$38,286.42, to be distributed by the Fulton County Treasurer to all the taxing districts in the Redevelopment Project Area as shown in Exhibit 2. 3. The City Treasurer is hereby authorized and directed to pay such funds from the Canton TIF District 3 Special Tax Allocation Fund in the amount of$38,286.42 to the Fulton County Treasurer for distribution to the taxing districts in the Redevelopment Project Area in accordance with the provisions of the TIF Act. Payment by the City Treasurer shall be made not more than 180 days after the close of the City's Fiscal Year 2024.The City Treasurer also is authorized and directed to file a certified copy of this Ordinance with the Fulton County Treasurer. 4. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law and shall take effect upon its passage as required by law. 3 PASSED, APPROVED AND ADOPTED by the Corporate Authorities of the City of Canton,Fulton County,Illinois,on the 6`'day of February,A.D.,2024,and deposited and filed in the Office of the City Clerk of said City on that date. MAYOR&ALDERMEN AYE VOTE NAY VOTE ABSTAIN/ABSENT Alderman Justin Nelson Alderwoman Angela Lingenfelter Alderman Patrick Ketcham X Alderman Ralph Grimm X Alderman Greg Gossett X Alderwoman Andra Chamberlin Alderman John Lovell Alderwoman Angela Hale X Mayor Kent McDowell TOTAL VOTES APPROVED: ATTEST: Mayor i4CIer6k ATTACHMENT: EXHIBIT 1: Canton TIF District 3 Real Estate Tax Increment Distributions EXHIBIT 2: Canton TIF District 3 Surplus Distribution Calculation 4 EXHIBIT 1 Canton TIF District 3 Real Estate Tax Increment Distributions Received by the City of Canton from the Fulton County Treasurer for tax year 2022 payable 2023 5 Tax Year:2022 Final Settlement Sheet Page 1 of 1 Fulton County 11/16/202314:47 INC3 -CANTON-SOUTH INCREMENT 3 Current Year Taxes Due Current Year Taxes Paid Original Amount Due $194,395.16 + Real Estate $194,395.16 + Supplements $0.00 + Railroad $0.00 Cancellations $0.00 + Mobile Home $0.00 Abatements/Refunds $0.00 + Misc.Adjustments $0.00 + Mobile Home $0.00 + Prior Year Real Estate $0.00 +/_ Road&Bridge Transfer $0.00 + Prior Year Mobile Home $0.00 + Misc.Adjustments $0.00 + Prior Year Misc.Adjustments $0.00 Adjusted Amount Due $194,396.16 Abatements/Refunds $0.00 + Prior Year Real EstateTax $0.00 Total Collected $194,396.16 + Prior Year Mobile Home Tax $0.00 + Hold Back $0.00 + Prior Year Misc.Adjustments $0.00 + County Trustee $0.00 Total Amount Due $194,395.16 + Forfeited Tax $0.00 Total $194,396. Interest Distribution County Interest $261.64 Township Interest $0.00 Total Interest $261.64 Distribution Summary Tax Distribution Date Amount 05/22/2023 $2,956.43 06/30/2023 $99,075.28 07/31/2023 $380.18 08/31/2023 $2,203.78 09/29/2023 $87,308.34 11/29/2023 $2,471.15 Totals:6 Distributions $194,396.16 Interest Distribution Date Amount 11/29/2023 $261.64 Totals: 1 Distributions $261.64 Grand Totals:7 Distributions $194,656.80 Fund Summary Previously Current Amount PY Over Fund Amount Collected Distributed Distribution Available Interest Distrib 001 -CORPORATE $194,395.16 $191,924.01 $2,471.15 $0.00 $261.64 $0.00 Totals $194,395.16 $191,924.01 $2,471.15 $0.00 $261.64 $0.00 Miscellaneous Adjustment Detail YC Source Account Tyne Amount Adiustment Description 2022 RE-Real Estate Back Tax Collected $0.00 09-08-34-206-016 2020-2022, KUZINER,LOREN by TBA Totals 1 entries $0.00 (C)2023 DEVNET Incorporated CKINNAMON EXHIBIT 2 Canton TIF District 3 Surplus Distribution Calculation for tax year 2022 Payable 2023 6 CANTON TIF DISTRICT 3 2022 PAYABLE 2023 SURPLUS CALCULATION 1/29/2024 Total Est.2022 TIF 3 Real Estate Tax Increment: $194,394.80 Total 2022 TIF 3 RE Tax Increment Received: $194,395.16 TIF 3 RE Tax Increment-Less Exempt Area: $191,432.09 Total TIF 3 Surplus of R.E.Tax Increment(20%): $38,286.42 2022 Tax %of Total Total Share of Taxing District Rate Tax Rate Surplus City of Canton 2.4569% 23.60% $9,036.2S Canton Park District 0.6132% 5.89% $2,255.3 Parlin-Ingersol Library 0.2290% 2.20% $842.2 Canton Township 0.2258% 2.17% $830.4 Canton Twp Road 0.3673% 3.53% $1,350.9 Canton CUSD#66 4.2453% 40.78% $15,613. Fulton Co Ambulance 0.2000% 1.92% $735.5 Fulton County 1.3743% 13.20% $5,054.5 Spoon River Jr Coll 534 0.6980% 6.71% $2,567AS Totals 10.4098% 100.00% $38,286.4 Total School Share of Increment Less Exempt Area (10%): $19,143.21 Total School Share of Surplus: $15,613.88 Additional School Share Due: $3,529.33 AIMTONICWTON TIFICANTON 3j.SpreadsheetsV5urplus Calculation The Economic Development Group,Ltd. .. . . .' } CITY OF CANTON d c�N ' ' N STf�EET CANTON,IL 61520 0 S Y K i a Pay THIRTY-EIGHT THOUSAND TWO HUNDRED EIGHTY-SIX AND 42 / 100 I Date Amount To the order of 2/21/2024 $38,286.42 Fulton County Treasurer/Collector PO Box 111 Lewistown, It 61542-0111 a 11100000001811, 1:0 7 L 10 2 2 381: L 208 5 L 911■ Check Date: 02/21/2024 Vendor No: 10144 000000018 Check Amount: 38,286.42 Vendor Name: Fulton County Treasumr/Collector Vendor Acct No: Invoice Number Date Description GLAccount Amount 02/21/2024 Surplus Ptax 2022 payble 2023 203-00-57301 38,286.42 j r• MidAmcricaNationul Ban{:{ CITY OF CANTON 0000000.19 x t wTo's ' 2 N.MAIN STREET CANTON, IL 61520 0 i + Pay THREE THOUSAND FIVE HUNDRED TWENTY-NINE AND 33 / 100 I3 Date Amount 2/21/2024 $3,529.33 a To the order of 3 Canton Union School District #66 x U 20 W Walnut St � N Canton, IL 61520 7h . II00000000 L ilia 1:0 7 L L0 2 2 38t: L 208 5 L 91I' Check Date: 02/21/2024 Vendor No: 10564 000000019 Check Amount: 3,529.33 Vendor Name: Canton Union School District#66 Vendor Acct No: Invoice Number Date Description GLAccount Amount TIF3 02/21/2024 Additional School Share Ptax 203-00-57301 3,529.33 2022