Naperville Park District officials are planning increases to the property tax levy and program fees to help fortify the proposed $105.8 million spending plan for the year ahead.
A presentation on the district’s 2027 operating budget, as well as the corresponding 2026 levy, was presented at a park board meeting Thursday, Nov. 12.
Total 2026 levy could increase 33.15%
As outlined in a notice published early this month, the district’s estimated 2026 levy amount for 2027 operations is $39.848 million, which is a 33.15% increase from the 2025 levy of $29.927 million.
“The voter-approved referendum has the greatest impact on the 2027 budget, in comparison to prior years,” Tricia Dubiel, the district’s director of finance, said.
According to district figures, a home valued at $500,000 would pay an estimated $534 to the district in taxes next year.
Breaking down the tax snapshot further, $417 would go toward operating, capital, and debt, and would represent a $16 increase for the $500,000 homeowner from the 2025 levy. The remaining $117 would go toward the voter-approved referendum funding.
“In an economic environment where costs just continue to escalate, in order to balance the budget and offset escalating costs, the district must capture growth in its two largest sources of revenue: property tax and charges for services,” Dubiel said.
An overview of the 2027 operating budget
Of the $105.8 million in the proposed budget for the year ahead, $43.5 million is to be applied toward voter-approved referendum funding ($35.3 million of it for the referendum fund budget itself and $8.2 million to tackle referendum debt).
Additionally, $39.9 million of the budget is to go toward general operations, $18.4 million toward the capital fund, and $4 million toward capital debt.
While there are persistent pressures on the expense side of the district’s financial ledger, Executive Director Brad Wilson sounded an upbeat tone.
“We remain in a positive financial position,” Wilson said. “Overall, our participation numbers and facility utilization remain strong.”
Speaking to specifics, Wilson added, “The Fort Hill Activity Center is going to end the year, again, with record numbers of fitness memberships, as well as usage of the overall facility. Our golf courses are ending another very strong year, after a record year that they experienced last year. Our program participation also remains very strong in a number of programs that we provide.”
Dubiel said there are a number of specific expenses that continue to weigh on the budget. The proposed budget, she said, accounts for an estimated 6% to 7.5% increase, year-over-year, in fuel, commodities, and supply costs. Fertilizers also are expected to increase in the range of 10% to 15%.
Also, technology prices continue to rise, with contracts expected to increase 6% and hardware and infrastructure costs potentially increasing as much as 15%.
The district also is budgeting for increases in health and dental insurance coverage for employees at rates of 15% and 10%, respectively.
In terms of capital projects, the district has a number of items on the docket for the year ahead, including playground renovations at Country Commons and Creekside, Cress Creek, and Springhill parks.
Additionally, improvements to the Nike Sports Complex site are planned, with partial financial support through an Open Space Lands Acquisition and Development grant through the Illinois Department of Natural Resources.
Fee increases proposed to keep pace with expenses
User fees are the district’s second largest source of revenue annually. Property taxes, representing about 58% of the income pie, tops the list.
“To maintain the high quality of program offerings, and to address rising costs, targeted fee increases are planned to offset wage, supply, and contractual cost increases,” Dubiel said.
At Centennial Beach, district staffers are proposing 4% to 5% increases for memberships in 2027. Other changes include the introduction of weekend and holiday rates.
Fitness memberships at the Fort Hill Activity Center are slated to stay the same, though plans are in motion to implement a $1 fee increase for daily use, as well as increases for track and open gym passes. Continued free resident use of the track during non-peak times also is part of next year’s plans.
Fees for some of the district’s programs are expected to increase next year. Further details will be available as seasonal program guides are published.
Additionally, the district is planning $1 to $2 fee increases for green fees at Naperbrook and Springbrook golf courses. Brooks Links membership increases also are part of the budget.
Members of park board weigh in on spending plan
At its next meeting Thursday, Dec. 10, the park board is slated to hold a hearing on the 2027 budget; at the same meeting, the budget is slated for adoption. Also, the board is scheduled to adopt the 2026 levy ordinance so it can be sent to clerks in DuPage and Will counties by the end of the year.
Based on preliminary comments at the recent meeting, board members were supportive of the budget.
Rich Janor suggested a delineation between resident and non-resident user fee increases during a brief discussion.
“It’s not that we want to discourage visitors, but I do think, given the increases our residents are going to see here — much of which is voter approved, of course — maybe just think about putting more of the burden on the non-resident when it comes to these daily fees,” Janor said.
Aishwarya Balakrishna lauded district staff for assembling a budget that addresses challenging headwinds.
“With everything happening globally, nationally — I think we’ve been very measured, in terms of some of these increases and being very intentional, in terms of applying that only when we need to, and keeping our residents as the priority,” Balakrishna said.
Leslie Ruffing, the park board’s president, said she views the budget as a continuation of the district’s pledge to provide residents with quality programs and services.
“We have been told over and over … just how much residents of Naperville value the park district, and everything we offer,” Ruffing said.
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