The DeKalb CUSD 428 Board of Education approved two finance items affecting the district’s 2023 tax levy: an additional abatement of $3,734,759 and a resolution transferring funds from the operations and maintenance (O&M) fund to the bond fund to pay debt service on outstanding bonds.
During public comment, resident Marc Sherbaugh challenged the district’s backup material for the tax abatement, arguing that the December backup used a 9.53% equalized assessed value (EAV) increase while the current paperwork showed a 7.67% average. ‘‘Amir’s information ... has different data,’’ Sherbaugh said, urging the board to use the higher figure so homeowners would be held harmless. He warned the proposed $3,730,000 abatement would result in a roughly $100–$150 increase per homeowner.
District staff responded in the meeting discussion that the 7.67% figure is a county-recommended weighted average reflecting differing township assessment changes; three townships (Milan, Malta and DeKalb) show higher increases (about 9.53%–10%) while other townships show much smaller increases. Staff said the district used the county’s weighted recommendation and that total abatements including prior actions amount to about $16.2 million.
The board moved on Item C and approved the additional abatement by roll call. The recorded roll call shows Bridal Owens Yes, Christopher Boyce Yes, Rizzi/Stacy Ramirez Yes, Anita/Anita Harness No, and Steve Byers Yes (Yes 4, No 1 as recorded).
On Item D, the board approved a resolution to transfer funds from the operations and maintenance fund to the district bond fund and abate taxes for 2023 to pay debt service on outstanding bonds. The roll call recorded DC Ramirez Yes, Anita Harness No, Steve Byers Yes, and Christopher Boyce Yes; the motion was recorded as carried.
Board discussion emphasized that the district’s role is to preserve operational tax revenue needed to run services and that the county’s assessment process drives assessment changes across townships. One board member publicly expressed personal confidence in district staff during the discussion.
What the board approved: an additional abatement of $3,734,759 for the 2023 levy and a resolution transferring O&M funds into the bond fund to pay debt service. A public commenter and some board members questioned the calculations and geographic distribution of assessment impacts; staff said they used a county-recommended weighted average.