UNION GROVE - Residents of the greater Union Grove/Yorkville area will pay more for school taxes next year.

As for municipal taxes, village residents could see a drop in their tax rates compared to last year's, while Yorkville residents are looking at an increase of all of two cents.

But tax rates aren't the only factor used in calculating individual tax bills, which arrive in December. Property value is a key part of the equation.

Municipal tax rates are not yet certified, so there could be some adjustments in coming weeks. The rates for the school districts have already been decided. Here is a preview of what local government boards are contemplating:

- Union Grove

The Village Board is considering a 63-cent drop in its tax rate. But to accomplish that, the village is pondering a very tight 2009 budget of $3.75 million, said Janice Winget, the village's clerk and treasurer. The current year's village budget is $4.43 million.

"It's as lean as it can possibly get," Winget said.

The village this week received notice that employee health insurance costs will increase 22 percent, Winget said. To handle that expense, Winget said the village will put less in the capital outlay budget, which among other things finances street repairs.

Another hit for the village was a $45,277 drainage district assessment. The village is being assessed costs for clearing the creek in which it discharges treated sewer water. Several west-end communities are also facing such assessments this year.

A public hearing on the proposed village budget is set for 7 p.m. Nov. 24 at the Municipal Center, 925 15th Ave. (Highway 11).

- Yorkville

The town will hold a budget hearing at 7 p.m. Monday at the town meeting room in the Municipal Center, 925 15th Ave. (Highway 11).

The Town Board is proposing a budget of $1.35 million for 2009, compared to $1.34 million for the current year. To finance its budgetary needs, the town will ask for a 2-cent increase per every $1,000 of property value. As state law dictates for residents of towns, residents Monday will be able to vote on the town's proposed tax levy, which is used to calculate the tax rate.

- Union Grove High School

Cuts in state aid and only a small jump in overall equalized property value are contributing to a 25-cent increase in the tax rate for the Union Grove Union High School District, said district Superintendent David Magar.

The district serves all of Union Grove and Yorkville as well as parts of Raymond and Dover.

The district saw state aid drop $500,000, Magar said.

Aid is based in part on student enrollment numbers from the previous school year, which was lower than the current enrollment of 833.

District valuation also only increased a little over 2 percent, Magar said.

- Union Grove Elementary

Village and town residents living in the Union Grove Elementary District are looking at an increase of 15 cents per every $1,000 of equalized property value.

Like the high school district, the elementary district is also looking at a drop in state aid - a drop of $100,000, said Gary Damaschke, district administrator.

The district was also hurt by low growth in the district's overall assessed value - a sign of the economic times, Damaschke said.

But the school board was able to soften that blow by utilizing interest income and a portion of the proceeds from the recent sale of the old Union Grove Grade School building to the village. That kept the district from having to set its levy higher.

- Yorkville ElementaryResidents in the Yorkville Elementary School District, which encompasses most properties in the Town of Yorkville, are looking at a 44-cent increase per every $1,000 of property value.

A loss in state aid also impacted the Yorkville district, said Dave Alexander, district administrator.

"A 12.3 percent increase in our local tax levy is significant," Alexander said. "The major reason for this large of an increase is that our state aid decreased by over $193,000. We still operate without exceeding the revenue limits, but that reduction in state aid goes directly on the local levy."

Proposed Union Grove/Yorkville area tax rates

Amount shown is the tentative amount proposed to appear on tax bills that will arrive at homes and businesses in December. Along with those rates is the amount that was applied to 2007 tax bills. To calculate the new tax impact, multiply amount shown per every $1,000 of assessed property value.

Village of Union Grove

$5.79 (2007)

$5.16 (2008)

Town of Yorkville

$1.91 (2007)

$1.93 (2008)

Union Grove High School

$3.71 (2007)

$3.96 (2008)

Union Grove Elementary

$7.45 (2007)

$7.60 (2008)

Yorkville Elementary

$6.53 (2007)

$6.97 (2008)

Not shown are state, county and Gateway Technical College tax rates.

Source: Municipal and school district administrators