CITY COUNCIL AGENDA ITEM
ACTION REQUESTED:
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Pass the ordinance for the Levy and Assessment of Taxes for the Fiscal Year beginning January 1, 2026 and ending December 31, 2026, adopting a total levy of $1,259,718 for Special Service Area No. 36 (Downtown Maintenance and Marketing)
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DEPARTMENT: Finance Department
SUBMITTED BY: Raymond Munch, Director of Finance
BOARD/COMMISSION REVIEW:
N/A
BACKGROUND:
Special Service Area No. 36 (SSA #36) was created by Ordinance 25-121 in October 2025. The purpose of SSA #36 is to levy taxes for special services related to the maintenance and marketing of Downtown Naperville. This will be the initial levy year for SSA #36 as it replaces the recently expired SSA #33. SSA #36 was established for a five-year period.
DISCUSSION:
The City Council received the estimated 2025 property tax levy for SSA #36 at the November 18, 2025, City Council meeting in the amount of $1,259,718.
Per state statute, a public hearing is required if the proposed 2025 property tax levy for a special service area is greater than 105% of the final 2024 property tax extension. Because this will be the initial collection year for SSA #36 the City will not be required to hold a public hearing regarding the proposed 2025 property tax levy for SSA #36.
FISCAL IMPACT:
The tax levy of $1,259,718 for SSA #36 will support the costs associated with the Downtown maintenance and marketing efforts within this special service area as included in the 2026 annual operating budget.