Taking an opportunity to maximize future revenue, the Waukegan Community Unit School District 60 Board of Education increased the 2022 real estate tax levy to near the maximum allowed under Illinois law with the intent to abate any actual tax increase before taxes are due.
The board voted 6-1 to increase the 2022 property tax levy 4.98% to approximately $56.6 million during its meeting Tuesday at the Lincoln Center administration building in Waukegan, maintaining its pledge to keep taxes flat by eventually abating any actual tax increase.
Along with setting the levy for money taxpayers will pay in 2023, the board voted 5-2 to change Waukegan High School graduation requirements starting with the Class of 2023-2024, impacting students starting with members of the current junior class.
Gwendolyn Polk, the district’s associate superintendent of business and financial services, said while the levy is increasing, the precise amount of tax will not be known until Lake County determines the equal assessed value of each parcel of real estate.
Once the precise amount of payment is known through the value of each individual’s property, Polk said the board has the authority to abate any portion it wishes. Board members can use that power to assure no homeowner pays more than they did a year ago,
“This is not raising the taxes,” Polk said. “This is assuring we don’t leave money on the table. If the board decides they want to keep the taxes level, then when we do the actual extension in March or April, that’s when we would bring it down.”
School districts and other taxing entities without home rule can increase property taxes no more than the rise in the consumer price index or 5%, whichever is lower. By not raising the levy the past three years, Polk said the district left the base from which it could raise taxes lower too.
“If we choose to keep the taxes level, it would be my recommendation that we maximize our extension and then we abate so we don’t lose that base in future years,” Polk said. “Since we kept it level over the past few years, we’ve lost that base compounded each year.”
Should the board not abate the additional taxes due from property owners — no board member suggested doing so — Polk said she estimates the owner of a $150,000 home will pay approximately $17 more.
Board member Anita Hanna was the sole no vote.
Changing graduation requirements
Failing gym class will no longer be a barrier for earning a diploma from Waukegan High School for students graduating in 2024, though a failing grade will reduce the teen’s grade-point average. That change and others are part of District 60’s new graduation policy.
Eduardo Cesario, the district’s deputy superintendent for academic supports and programs, said in November a committee has worked on the new policy for the past year getting input from board members. The committee reviewed the existing changes through an equity lens.
Beside the change in physical education requirements — the same rules apply to freshman seminar — credit requirements will be reduced from 23 to 17, one more than the state mandate.
Board President Brandon Ewing, who voted against the policy along with Hanna, said he approves of the changes for gym and freshman seminar, but is not happy with the credit reduction prompting him to vote no.
“I felt we could keep the credits at a similar place (and) eliminate over a thousand people failing gym and not having to retake it,” Ewing said. “It would open some things in the schedules. None of our students should aspire for the bottom. Students have opportunities to earn 26-plus.”
Adriana Gonzalez, one of five board members voting for the changes, said she likes the new policy because it allows students more opportunities to get the support they need to succeed in rigorous classes. It also makes the policy more equitable and flexible.
“The equity piece for me, more than just providing the opportunity, is enabling students to go to lunch, enjoy lunch with friends, go to their study halls and meet with their coach or their counselor for whatever program they’re in,” she said. “This policy will provide that flexibility.”
Students will still be required to take four years of language arts with writing embedded, three years of math with computer literacy part of it, three years of science, four general electives and one class in either fine art, world language, speech or debate. The number of social studies classes will be reduced from three to two.
