The District has experienced eleven consecutive years of positive growth in EAV. It is anticipated that this trend will continue for the 2025 levy year (2026 budget year) where EAV is projected to increase by 5.0%. Based on the District’s levy request, the average homeowner should see an increase in taxes paid to the District for 2025 of approximately $17 (a total of $458 based on a home value assessed at $515k). The District’s tax rate represents approximately 5% of a resident’s tax bill depending on the school district in which residents reside. The segmentation of a typical resident tax bill is illustrated on the right. (Represented tax rates are from DuPage County tax code 8043, which represents the largest tax code of the District’s 2024 EAV, the most current available.) TAX RATE TREND As illustrated in the graph on the right, the District’s tax rate is lower than the 2024 tax year. Looking back, the rate increased in 2003 with the passing of P.A. 93-601 amending 30 ILCS 350/1 et seq, which addressed the District’s limit on its debt service extension, and 70 ILCS 1205/5-8, which removed the tax extension for the Special Recreation Fund from the aggregate extension (subject to PTELL). The District’s tax rate flattened out in 2007, began to increase in 2008 and continued to rise through 2014. Because the District is tax-capped (aggregate extension is limited to the lesser of CPI or 5%), any time the rate of growth in the community is less than the annual change in CPI, it will result in an increase of the overall tax rate (For example, CPI is 1.5% and growth is estimated to increase 1%). The opposite scenario (growth rate is higher than annual change in CPI) results in a decline in the tax rate, which largely explains why the District’s rate continued to steadily drop during the periods of rapid growth in the community from 2015-2020 when growth exceeded the annual change in CPI. The amount of funds levied to pay debt service and fund special recreation needs also impacts the tax rate.
76.87%
WHERE YOUR TAX DOLLARS GO...
2,400 ACRES $458 AVERAGE TAXES PAID TO NAPERVILLE PARK DISTRICT 140 PARKS
6.93%
4.63%
2.93%
2.85%
2.22%
2.14%
.61%
.20% .26% .36%
DUPAGE AIRPORT AUTHORITY
LISLE TOWNSHIP ROAD
LISLE TOWNSHIP
DUPAGE FOREST PRESERVE
COUNTY OF DUPAGE
NAPERVILLE PUBLIC LIBRARY
COMMUNITY COLLEGE #502
CITY OF NAPERVILLE
SCHOOL DISTRICT #203
NAPERVILLE PARK DISTRICT
LISLE TOWNSHIP MENTAL HEALTH
0.25 0.29 0.28 0.27 0.26 0.30 0.35 0.34 0.33 0.32 0.31
0.20 0.24 0.23 0.22 0.21 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
2026 BUDGET 20
napervilleparks.org
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