Community High School District 94 finance staff presented the district's tentative 2025 tax levy at the November Committee of the Whole, outlining the assumptions that produced a requested extension of $33.2 million and the likely adjustments before actual receipts.

The presenter explained that the tax levy is the dollar amount the district requests to meet anticipated needs, and the tax rate is the levy divided by equalized assessed valuation (EAV). The presentation reviewed the Property Tax Extension Limitation Law (PTELL), commonly called the tax cap law, and noted that the law limits increases to the lesser of 5% or CPI plus new construction; because the district's proposed increase is under the PTELL threshold, a truth‑in‑taxation hearing is not required.

Staff said the district used the December 2024 CPI of 2.9% for calculations and discussed the role of new construction and changes in EAV. Assessors provided an estimate of about $10 million in new construction; to be conservative, administration used $15 million in the levy projection. Those inputs produced a requested levy extension of $33.2 million, an increase of about 4.56% over the prior year extension. Administration said it expects the final extension to be closer to $32.9 million and, after accounting for roughly $750,000 in tax abatements associated with development in the DuPage Technology Center, anticipates receipts near $32.2 million.

Staff reviewed fund balances from unaudited financial statements as of June 30, 2025, and cited Illinois School Code Section 17‑1.10, which requires districts to disclose average operational expenditures when levy matters are considered. Administration said CHSD 94 does not meet the statutory threshold that would require a reserve reduction plan.

The board was shown example calculations illustrating how individual property tax bills can rise or fall depending on a taxpayer's EAV and the district's overall EAV. Administration outlined the timetable for levy adoption: tentative levy presented tonight, additional questions at the November 18 meeting, public hearings and final board approval scheduled for Dec. 16, and delivery to DuPage County by the last Tuesday of December.

No vote on the levy was taken at the Committee of the Whole meeting.