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Review of the Proposed FY2027 Operating Budget-Session 1 of 3: Village Manager’s Office, Village Clerk, Law, and Human Resources Proposed Operating Budgets
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Introduction
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This is the first of three Finance Committee sessions to review the proposed FY2027 operating budget. Staff will present the overall financial framework and the departmental budgets identified below. Committee feedback will inform revisions before the proposed budget is presented to the Village Board.
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Recommended Action
Finance Committee members are asked to review the proposed operating budget and provide feedback and questions, specific to the initial departments presenting:
• Village Manager’s Office (VMO)
• Administration
• Communications
• Diversity, Equity, and Inclusion
• Sustainability
• Village Clerk’s Office (VCO)
• Law
• Human Resources (HR)
Committee members and members of the general public may locate the proposed FY2027 budget book online at this link: <https://oakparkgov.openbook.questica.com/>
Prior Board Action
• On July 21st, 2026, the Board of Trustees approved a resolution on the multi-year bond financing plan to fund projects including the Police Station, Dr. Percy Julian Chicago Avenue Streetscape, and Bike Plan / Vision Zero initiatives.
o While the 2027 Series is subject to further review and approval, revenues from anticipated bond issuance are included in this proposed budget document.
• The Board of Trustees received an update on the status of budget development on July 28th, 2026, including trends, goals, and approach updates from the Finance Department.
• Finance Committee members received a subsequent update on October 1st, 2026, regarding the actuarial-recommended contributions (ADCs) to the Police and Fire pensions, which are included in this proposed budget as distinct property tax levy items.
Background
The FY2027 proposal presents a balanced budget, with recurring revenues aligned to ongoing operating commitments and planned use of fund balance reserved for one-time expenditures. The core of operational spending takes place in the General Fund, which is budgeting $86,268,212 in expenditures and $84,568,213 in revenues, balanced with $1.7 million in reserve spending for one-time costs that are non-structural in nature.
The proposed FY2027 budget advances the Village Board’s goals and gives established services a more dependable financial foundation. A central choice is to provide recurring support for E.C.H.O., Sustainability staff, and two Public Health positions as their funding changes. We are pairing that commitment with a careful review of spending, a reallocation of existing revenues, and a proposed 7.94% increase in the Village’s direct property tax levy.
Major New Projects and Investments Proposed Include:
• Making permanent the non-emergency alternative crisis response E.C.H.O. program
• Expanding the Village’s partnership with Thrive Counseling Center to implement a new, emergency (dispatched) mental health alternative crisis response program
• Expansion of the Village’s emergency dispatch (West Suburban Consolidated Emergency Dispatch Center) including partnerships with two new member jurisdictions, realizing savings for all members
• Recurring support for Health staffing and Strengthen Oak Park’s Public Health Network
• Structural funding of Office of Sustainability & Resilience personnel in the General Fund
• Expanded grants, including Energy Efficiency Grants and Business Assistance Grants
• Public safety investments, including design and start of construction of a new Police Headquarters
• Continuing development of the Dr. Percy Julian Chicago Ave Streetscape initiative
• Financing Bike Plan / Vision Zero infrastructure projects around the Village
• Housing and economic development projects and updates to the Village’s Comprehensive Plan
• Additional capital investment for road resurfacing and alleyway improvements
• Continuing interim support to sustain operations of the new Anderson Emergency Shelter in partnership with Housing Forward
• Investment in modern technology and the IT Strategic Plan for organizational effectiveness
• Advancing implementation of Civilian Police Oversight reforms
Notable Changes in the FY2027 Budget:
• Staffing: The FY 2027 Proposed Budget includes 414.20 total budgeted positions, a 5.20 increase relative to the 2026 adopted budget. Personnel were approved on a limited basis, based on service benefits and revenue offsets.
• Temporary positions made permanent include two Public Health positions, an Environmental Health Manager and Health Education Manager, and three alternative response positions in the ECHO program.
• New positions include a Plan Reviewer; three (3) Parking Compliance Specialists; and Property Maintenance Inspection staff.
• Pandemic Revenues Ending: American Rescue Plan Act (ARPA) dollars granted to municipalities in the pandemic expire at the end of 2026. These revenues are expected to be fully expended as of FY2026.
• Reassigned Revenues: The Village is reassigning ~$6.95mm in operating revenues to the General Fund towards operations, including Home Rule Sales Tax (~$6.2mm); Local Option Gasoline Tax (~$500k); Cannabis Tax (~$155k); and Infrastructure Maintenance Fee (~$100k).
• One-Time Costs: All recurring, structural spending in the General Fund budget is balanced with corresponding revenues. The Village identified approximately $1.7 million in one-time expenditures that will be funded via reserves.
Property Levy and Context
The budget recommends a Village direct property tax levy of $43,058,924 for tax year 2026, payable in 2027. This is $3,166,117, or 7.94%, above the $39,892,807 prior levy. The corporate component for general operations would rise from $19,125,000 to $20,333,000, an increase of 6.32%. These totals exclude the Library and Special Service Areas.
|
Levy purpose |
2025 levy |
2026 proposed |
Dollar increase |
Change |
|
Corporate |
$19,125,000 |
$20,333,000 |
$1,208,000 |
6.32% |
|
Debt service |
$5,016,897 |
$6,325,761 |
$1,308,864 |
26.09% |
|
Police pension |
$8,276,706 |
$8,621,459 |
$344,753 |
4.17% |
|
Fire pension |
$7,474,204 |
$7,778,704 |
$304,500 |
4.07% |
|
Village direct levy |
$39,892,807 |
$43,058,924 |
$3,166,117 |
7.94% |
This proposed levy-increase takes place in the context of the past 5 years (December 2020 through December 2025) of nationwide price increases, which exceeded growth in the Village’s direct property tax levy. Earlier budgets combined moderate levy growth - including 0% in 2022 - with other revenue sources, temporary federal assistance, and some use of reserves for one-time uses. The proposal strengthens the recurring funding of ongoing services while supporting pension contributions and debt service for capital investments.
|
Comparison Measure |
2020 Baseline |
2025 Endpoint |
Change |
|
Village direct levy |
$34,969,245 |
$39,892,807 |
14.08% |
|
US CPI-U December Index |
260.474 |
324.054 |
24.41% |
Impacts on Village Residents
The proposed 7.94% increase applies only to the Village’s direct levy, not to residents’ full property tax bills. Based on the representative tax year 2025 bill payable in 2026, the Village receives approximately 15.09 cents of every $1.00 in total property taxes paid. The Oak Park Public Library receives another 4.53 cents, while approximately 80.38 cents of each dollar goes to other taxing districts, including the elementary and high school districts, Park District, Cook County, Triton College, Township and other overlapping governments.
Developing and Navigating the Proposed Budget
The annual budget process started earlier this year and involved a new wave of collaborative meetings between Departments and Finance to arrive at forecasts for spending and anticipated revenues. The Village launched Euna, a new software system for interactive budgeting, and was able to increase direct contributions from departments in the process. Going forward, we are building an approach for multi-year planning, improved reporting, data visualization, and access to reliable financial data.
Timing Considerations
The FY2027 Operating Budget is expected to be presented to the Finance Committee over three sessions, revised as necessary, and then referred to the Board of Trustees for formal adoption on the following schedule:
Finance Committee
• October 29: Operating Budget department presentations (Part 1)
• November 5: Operating Budget department presentations (Part 2)
• November 11: Operating Budget department presentations (Part 3)
Board of Trustees:
• November 17: Truth in Taxation Hearing; Operating Budget Part 1
• December 1: Operating Budget presentation Part 2
• December 8: Operating Budget adoption
Financial Impact
This is the core budget document that will guide Village activities in fiscal year 2027, from January 1 - December 31, 2027. The budget document in Open Book lays out in detail the funds, departments, and accounts that map spending across all aspects of Village operations.
Operations Impact
This proposed operating budget is the product of several months of significant effort, driven by the Finance Department with significant collaboration across all Village departments and the Village Manager’s Office. Kick-off activities for the budget began in July 2026, orienting departments to Euna Budget and Open Book, the two primary platforms used to develop budget forecasts for each department and fund. Department leadership participated in review sessions with Finance in August, and then the Village Manager review in September. Simultaneously with developing budgets in Euna, Finance created a new budget book structure on Oak Park’s Open Book site, populating Euna datasets to update in automatic budget schedules, personnel tables, and data visuals.
DEI Impact
Within the budget process itself, updated platform tools are intended to create a more accessible and easier way to navigate budget documents for all residents, including numerous accessibility tools that were not previously available (e.g., search, AI chat, interactive datasets).
At a higher level, the proposed budget reflects the priorities and values for Oak Park defined by the Board of Trustees. The budget makes significant investments in equitable programming and services, from housing and mental health services, to making government events and materials more accessible, to expanding responsive public safety services, and many more priorities.
Community Input
There are numerous opportunities for public input in this budget process, including multiple presentations to the Finance Committee and the Board of Trustees, a publicly available budget draft, public posting of a Truth in Taxation notice and dedicated hearing, and a final adoption session with the Board of Trustees.
Staff Recommendation
Finance recommends that Finance Committee members communicate any questions or recommendations regarding operating budget revisions within the next three weeks at any of the dedicated public hearing sessions.
Advantages:
• Prompt feedback will allow the Village to meet its end-of-year deadline to finalize and adopt the operating budget for fiscal year 2027.
Disadvantages:
• Although there are three public meetings scheduled to review and present the proposed operating budget, presentations often take a lot of time and draw many questions; it is possible that Finance Committee members may have additional questions or desire more time than the current Committee schedule allows.
Alternatives
There are no alternatives associated with this item. This item is for discussion only.
Anticipated Future Actions
The FY2027 Operating Budget is expected to be presented to the Finance Committee over three sessions, revised as necessary, and then referred to the Board of Trustees for formal adoption on the following schedule:
Finance Committee
• October 29: Operating Budget department presentations (Part 1)
• November 5: Operating Budget department presentations (Part 2)
• November 11: Operating Budget department presentations (Part 3)
Board of Trustees:
• November 17: Truth in Taxation Hearing; Operating Budget Part 1
• December 1: Operating Budget presentation Part 2
• December 8: Operating Budget adoption
Prepared By: Finance. Louis Hall-Makarewicz, Deputy CFO
Reviewed By: Finance. Kevin Bueso, Chief Financial Officer
Approved By: Kevin J. Jackson, Village Manager
Attachment(s):
1. FY27 Operating Budget Presentation Finance Committee (Oct 29)
2. FY2027 Proposed Budget PDF