How much should the Naperville Park District levy in taxes to fund the upcoming year’s operating budget? This was a front-and-center discussion at the Naperville Park Board’s final meeting of 2024, as commissioners adopted the levy amount so it can be sent to county clerks by month’s end.
The Park Board and district staffers have been discussing the levy — and the broader budget — in recent months as plans for the programs, services, and capital improvement plans for 2025 and beyond have come into sharper focus.
Levy increasing more than 5%
At their recent meeting on Thursday, Dec. 12, the Park Board adopted a budget and appropriation ordinance in the amount of $26.015 million. A year ago, the district’s Park Board approved a levy in the amount of $24.653 million.
The levy increase exceeded 5%, which required a statutorily required truth in taxation hearing that was held last month. At the time, no residents spoke for or against the district’s 2024 levy amount.
The park district’s levy comprises about 5% of a resident’s overall property tax bill. According to officials, the average resident with a home value of $470,000 will pay about $442 in taxes to the district, which is a $28 increase from the previous levy. Taxes comprise about 56% of the district’s revenue, with user fees being the second largest source.
In addition to finalizing the levy, the Park Board approved the district’s 2025 budget, which totals $58.54 million, at the Dec. 12 meeting.
Several Park Board commissioners weighed in on the size of the levy increase, with advocates for and against the amount and the district’s spending plans for the year ahead.
‘A lot of people are living paycheck to paycheck’
Park Board commissioner Rich Janor cast a lone vote of dissention on the district’s 2024 levy and 2025 operating budget. He said he was concerned with implementing a cost increase at a time when expenses across the board weigh on residents’ pocketbooks.
“Credit card debt for families in Naperville is at an all-time high,” Janor said. “A lot of people are living paycheck to paycheck because their wages don’t cover their expenses. The fact remains a significant increase in taxes will drive people out of Naperville and other communities. For those reasons, I’ll be voting ‘no.’”
Commissioner Chris Jacks did vote in support of the levy and budget, but shared concerns about future tax increases. He expressed a desire to bring the levy increase to a 2- to 4-percent range.
“I think for this year, it is what it is. But going forward, for 2026, we need to start looking at work that we can delay or put off,” Janor said. “I think we’re going to have another high inflation year — it’s going to be another expensive year. I think we need to start to look at delaying work to cut down what we’re going to spend for 2026.”
Other commissioners give their support
Other members of the Park Board, however, gave a different take on the budget and levy that have been set in motion, noting support for the district’s plans through community surveys and the recent indoor space needs assessment.
“I think it’s really important to talk about facts and stick with the data,” Commissioner Leslie Ruffing said. “This increase is very much in line with our 3-year financial plan that was unanimously approved by this board previously. None of us wants to raise taxes. It’s not like we all set out to do that, of course, but what we do need to do is take care of what we have.”
Commissioner Alison Thompson also defended the levy amount, noting the district has few financial levers to pull to cover the costs associated with the programs and services offered.
“As a park district, we have two main sources of revenue, and one is program fees, and the other is taxes,” Thompson said. “We can’t ignore that.”
Commissioner John Risvold said he was comfortable with the amount of levy increase, noting positive trends at some of the district’s venues.
“We have back-to-back years of record participation,” Risvold said. “This is an investment in the community that has immediate return. It’s a plan and a budget that, I think, is reflective of what we see in participation levels and what we see in community surveys. This is what the people want.”
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