DEKALB COUNTY GOVERNMENT
FY 2005 BUDGET
HISTORICAL PERSPECTIVE: "TAX CAP" SUMMARY
PROPERTY TAX EXTENSION LIMITATION LAW (PTELL)
				A				B				C
								NEW PROPERTY
			CONSUMER				EQUALIZED						TOTAL
			PRICE INDEX (CPI)				ASSESSED	ACTUAL	%			VOTER	PTELL
TAX YEAR	COLLECTIBLE			ACTUAL	LIMIT		VALUE (EAV)	VALUE	INCREASE			APPROVED	LIMIT
1991	1992			6.1%	5.0%		688,582,560	16,577,645	2.6%			0.0%	7.6%
1992	1993			3.1%	3.1%		763,443,943	15,393,226	2.2%			0.0%	5.3%
1993	1994			2.9%	2.9%		831,026,613	18,029,137	2.4%			0.0%	5.3%
1994	1995			2.7%	2.7%		895,337,685	35,482,752	4.3%			0.0%	7.0%
1995	1996			2.7%	2.7%		954,991,517	27,494,684	3.1%			0.0%	5.8%
1996	1997			2.5%	2.5%		1,010,532,207	25,346,268	2.7%			0.0%	5.2%
1997	1998			3.3%	3.3%		1,069,488,971	28,359,782	2.8%			3.8%	9.9%
1998	1999			1.7%	1.7%		1,133,173,030	30,339,808	2.8%			0.0%	4.5%
1999	2000			1.6%	1.6%		1,186,265,246	34,614,123	3.1%			0.0%	4.7%
2000	2001			2.7%	2.7%		1,249,858,572	42,738,580	3.6%			0.0%	6.3%
2001	2002			3.4%	3.4%		1,313,044,036	34,358,084	2.7%			0.0%	6.1%
2002	2003			1.6%	1.6%		1,375,430,314	36,610,746	2.8%			0.0%	4.4%
2003	2004			2.4%	2.4%		1,463,872,794	42,008,431	3.1%			0.0%	5.5%
2004	2005			1.9%	1.9%		(4)	(4)				0.0%
NOTES
1.  Law first became effective for the 1991 tax year, collectible 1992, and initially only applied to Dupage, Kane, Lake,
McHenry and Will Counties.
2.  The 2000 tax year is the first year the "tax cap" law is effective for DeKalb County, following April, 1999, referendum.
3.  Increases in property tax extensions are limited to the sum of, (A) the lesser of 5% or the increase in the national Consumer
Price Index (CPI) for the year preceeding the levy year, (B) percentage of new property over the prior year EAV, and
(C) the limitation can be increased for a taxing body with voter approval or via a successful referendum approving a new
or expanded tax levy.  The CPI used is for all urban consumers for all items as published by the United States
Department of Labor.
4.  Tax EAV and new construction amounts for Year 2004 will not be available until May 1, 2005.
5.  For more Information, see the Illinois State Statute, Section 35 ILCS  200/18.