Judicial and Public Safety Budget Needs - Funding and Alternatives

Judicial and Public Safety Budget Needs and Funding Sources Presented by: Office of Kane County State s Attorney Jamie Mosser Speaker: Vincent Coyle Assistant State s Attorney Kane County State s Attorney s Office

Judicial and Public Safety Costs Associated with Statutory Mandates Budget Needs and Alternated Funding Sources 2

SAFE-T ACT: Judicial and Public Safety Recap Effect of Legislation Highlights: Elimination of Cash Bail System: Bond call to be held all day in-person Anticipated length and complexity of detention hearings will require one dedicated judge to exclusively conduct hearings for pre-trial release. Dedicated courtroom and staff will also be required. Requires SAO to file Verified Petitions, used as quasi-suppression hearings, discovery to be tendered. SAO 6 additional attorneys to deal with pre-trial release and felony review. PD Office- 2 dedicated attorneys and 1 investigator. Mandates all law enforcement must be equipped and use officer-worn body camera. Kane County has approximately 1,035 sworn officers, 152 troopers in District 2 and 15, 118 Corrections officers. Staffing to review recording devices and prepare for court. SAO- 14 new ASAs, 3 new support staff, 2 evidence clerks and 1 supervisor/administrator. PD Office- 10 attorneys, 4 support, 2 investigators and 1 trial technology assistant. 3

SAFE-T ACT: Judicial and Public Safety Effect of Legislation- additional costs. Office space and electronic storage costs. Court Services- Monitoring pre-trial release. Clerk - Additional staff. Loss of bail fees. Sheriff- Increased training. Duty to respond (AEDs). NOTE: future trailer bills may change the costs. 4

SAFE-T ACT: Judicial and Public Safety Question was posed: How do we handle this on a year to year basis? Solution suggested was to set money aside about 8-10 million a year. 5

Judicial and Public Safety Funding Alternatives 1. Regional Transportation Authority Tax. 2. Special County Retailers Occupation Tax for Public Safety. 3. Kane County Cannabis Retailers Occupation Tax. 6

1. Regional Transportation Authority Tax (RTA) Under the Regional Transportation Authority Act, Kane County is authorized to impose a Regional Transportation Retailer s Occupation Tax also known as the RTA sales tax. Eligible uses of RTA sales tax: Fund operating and capital costs of public safety and public transportation or facilities or to fund operating, capital, right-of-way, construction and maintenance costs of other transportation purposes, including road, bridge, public safety and transit purposes intend to improve the mobility or reduce congestions. 7

1. Regional Transportation Authority Tax contd It is the current policy of the Kane County Board to allocate revenue from the RTA Sales Tax in the following ways: 10% of the RTA Sales Tax revenue to the General Fund to be used to fund operating costs of Public Safety. 9% to be used for capital projects relating to the promotion of public safety. 6% to be used for capital project relating to technology improvements from the judicial system. 75% of revenue to be used for transportation and transit capital projects to reduce congestion or improve mobility within the County. 8

1. Regional Transportation Authority Tax contd What do those numbers look like in Kane County s Budget? Category Amended Budget Prior Year Total General Government Revenue $1,634,000.00 $1,782,074.58 Public Safety $1,471,000.00 $1,603,867.14 Judicial Technology $980,600.00 $1,069,244.75 Transportation $12,255,000.00 $13,365,559.45 Total $16,340,600.00 $17,820,745.90 *information collected from budget performance report dated 6/30/21. 9

1. Regional Transportation Authority Tax contd RTA disbursements to Kane County over the last 12 months. July 2020 August 2020 September 2020 October 2020 November 2020 December 2020 $1,181,265.48 $1,362,012.41 $1,605,038.84 $1,694,476.84 $1,604,124.16 $1,587,106.00 January 2021 February 2021 March 2021 April 2021 May 2021 June 2021 $1,568,617.22 $1,665,058.71 $1,722,762.77 $1,442,076.24 $1,342,581.76 $1,894,184.74 FY TOTAL: $18,669,305.17 10

1. Regional Transportation Authority Tax contd If adjustments are made to the RTA Sales tax policy, what option exists to assist Transportation? Motor Fuel Local Option also known as County Motor Fuel Tax Revenue from this fund is derived from an assessed tax on motor fuel sold in Kane County. Kane County is currently receiving County Motor Fuel Tax revenue. Current Tax Rate: 4.1 cents per gallon sold. Eligible uses: the revenue may be used solely for the purposes of operating, constructing, improving public highways and waterways and acquiring real property and rights-of-way for public highways within the county. Note: eligible uses are similar to eligible uses under RTA sales tax. 11

County Motor Fuel Tax The 2021 Budgeted Revenue of Kane County Motor Fuel Local Option $8.97 Million CMT disbursements to Kane County over the past 12 months July 2020 August 2020 September 2020 October 2020 November 2020 December 2020 $487,891.92 $559,802.25 $667,524.93 $829,918.07 $747,488.15 $742,512.80 January 2021 February 2021 March 2021 April 2021 May 2021 June 2021 $758,903.75 $670,762.27 $698,014.73 $621,698.00 $684,798.38 $762,962.01 Total (July2020- June 2021): $8,196,277.26 12

County Motor Fuel Tax Kane County may increase this tax from 4 cents per gallon to 8 cents per gallon of motor fuel sold. 55 ILCS 5/5-1035.1 DuPage County has already taken advantage of the increase. DuPage County Motor Fuel Tax: 8 cents per gallon for motor fuel sold. Increase tax from 4 cents to 8 cents would have yielded revenue over the past 12 months in the amount total: $16,392,554.5 13

County Motor Fuel Tax County Motor Fuel Tax not to be confused with Motor Fuel Tax Motor Fuel Tax found under 35 ICLS 505/2. Tax on all motor fuel sold in the State. Kane County receives a portion of the Motor Fuel Tax revenue according to statutory disbursements outlined in 35 ILCS 505/8. July 1, 2019 that tax increased from 19 cents per gallon to 38 cents per gallon. 14

County Motor Fuel Tax Motor Fuel Tax (tax on motor fuel sold in the State) Schedule of Revenues- Budget and Actual For the Year ended November 30, 2020 Revenues Original budget Final Budget Actual Variance with Final Budget Other taxes $ 8,250,000 $ 8,250,000 $ 11,424,983 $ 3,174,983 - - $5,759,635 $5,759,635 Grants - Reimbursements 775,341 775,341 (775,341) Net investment income 175,000 175,000 311,974 136,974 $9,200,341 $9,200,341 $17,496,592 $8,296,251 Total Revenues 15

2. Special County Retailers Occupation Tax for Public Safety Kane County may impose tax upon all persons engaged in the business of selling tangible personal property at retail in Kane County. Kane County is currently not receiving any tax revenue from the Special County Retailers Occupation Tax for Public Safety. Public safety includes but not limited to, crime prevention, detention, firefighting, police, medical, ambulance or other emergency services. The above tax may also go to Public Facilities, Mental Health, Substance Abuse and Transportation. The tax may be increased only in one-quarter percent increments. Kane County must have a referendum to obtain voter approval to establish the tax. 16

2. Counties Using Special County Retailers Occupation Tax for Public Safety County Public Safety Public Facility Mental Health Substance Abuse Transportati on Combined Total County Public Safety Public Facility Mental Health Substance Abuse Transportati on Combined Total 1.50% 0.50% 1.00% Johnson County Tax Rate as of Tax Rate as of Tax Rate as of Tax Rate as of Tax Rate as of Tax Rate as of 1.00% 1.00% Kendall County January 1, 2021 0.25% January 1, 2021 January 1, 2021 January 1, 2021 January 1, 2021 January 1, 2021 0.25% Adams County 0.50% 0.50% Knox County 0.50% 0.50% Boone County 0.25% 0.25% LaSalle County 0.25% 0.25% Brown County 0.50% 0.50% Lee County 1.00% 1.00% Bureau County 0.75% 1.00% 0.75% Calhoun County 0.50% 0.50% Logan County 0.25% 0.25% Carroll County 0.50% 0.50% Macon County 1.00% 1.00% Cass County 0.25% 0.25% Marion County 0.25% 0.25% Champaign County 1.00% 1.00% Clark County 0.25% 0.75% 0.50% McDonough County 0.50% 0.50% Clay County 1.00% 1.00% Menard County 1.00% 1.00% Edgar County 0.50% 0.25% 0.50% 0.25% Moultrie County Effingham County 1.00% 1.00% Franklin County 0.25% 0.25% 0.50% Peoria County 0.50% 0.50% Fulton County 0.50% 0.50% Perry County 1.00% 1.00% Gallatin County 1.00% 1.00% Hamilton County 0.50% 0.50% Pike County 1.00% 1.00% Hardin County 0.50% 0.50% Richland County 1.00% 1.00% Henderson County 0.50% 0.75% 0.50% 0.75% Henry County Saline County Iroguois County 0.25% 0.25% 1.25% 1.25% Stark County Jefferson County 0.50% 0.50% 0.50% Stephenson County 0.50% 0.75% 0.75% Jersey County 17

2.Counties Using Special County Retailers Occupation Tax for Public Safety County Public Safety Public Facility Mental Health Substance Abuse Transportatio n Combined Total (Disbursements July 2020-June 2021) Peoria rate: .50% Total: $8,419,754.11 Tax Rate as of Tax Rate as of Tax Rate as of Tax Rate as of Tax Rate as of Tax Rate as of January 1, 2021 January 1, 2021 January 1, 2021 January 1, 2021 January 1, 2021 January 1, 2021 Kendall rate: 1.00% Total: $11,643,314.00 Tazewell County 0.50% 0.50% 1.25% Union County 1.25% 0.25% 0.25% Vermilion County 0.75% Wayne County 0.75% Champaign rate: .25% Total: $4,666,221.93 0.50% 1.50% Winnebago County 1.00% 1.00% 1.00% Woodford County Winnebago rate: 1.50% Total: $ 39,508,870.69 40 Counties are already making use of tax revenue under this Act. Every County using this tax revenue is using it for Public Safety. 18

3. Kane County Cannabis Retailers Occupation tax Kane County by ordinance imposes a tax upon all persons engaged in the business of selling cannabis. Incorporated Kane County: rate may not exceed 3%. Unincorporated Kane County: rate may not exceed 3.75%. Revenue goes into the General Fund. Growing industry in which the revenue will be increasing over time. Illinois first quarter of 2021: tax revenues for cannabis sales ($86 Million) exceeded those of liquor ($72 Million). Kane County recently added this revenue source. Receiving payments beginning August 2021. 19

3. Kane County Cannabis Retailers Occupation tax * These amounts do not include taxes. 20

Questions 21

Thank you 22