A year ago, Gwen Polk, Waukegan Community Unit School District 60’s associate superintendent for business and financial services, planned on a property tax increase when she prepared the budget for the then-upcoming fiscal year.

But, in preparing the budget for the current school year, Polk proposes spending approximately $5 million less than a year ago, dipping roughly $10 million less into cash reserves as part of the plan, and she is not suggesting a tax hike in her calculations.

“Taxes will remain level,” Polk said. “I am going to ask the board not to leave the taxes level,” she added, referring to the annual property tax levy in December. “When the time comes for the tax extension, (I hope) you allow us to levy to the maximum extent.”

The District 60 Board of Education unanimously approved a slightly more than $323 million budget for the school year ending June 30 Tuesday at the Education Service Center in Waukegan, putting a spending plan in place with approximately $3.9 million in cuts to come.

Planning to spend slightly more than $323 million against projected revenue from all sources of more than $284 million, Polk said the district will take approximately $39 million from anticipated cash reserves of just over $106 million, according to district documents.

A year ago, the district approved a $328 million budget against projected revenue of $278.5 million, requiring $49.6 million from cash reserves to cover the difference, according to district documents.

Though no tax increase was incorporated into Polk’s planning, she said after the meeting that each year the real estate tax levy remains flat, it exponentially reduces the base from which future raises can be made.

Under Illinois law, local taxing bodies other than home rule municipalities can raise property taxes no more than the lesser of 5% or the increase in the consumer price index. Polk said an alternative is still keeping taxes the same is hiking the levy, but abating the taxpayers’ increase.

With the uncertainties of things like executive orders from President Donald Trump and the elimination of the U.S. Department of Education, Polk said they could not reasonably be put into her department’s calculations.

Despite a unanimously approved budget, Polk said at least $3.9 million will be cut from the budget over the year because of a potential decrease in revenue. Food and some professional development funding may be reduced.

In response to comments from board member Anita Hanna insisting no cuts be made which will impact students, Superintendent Theresa Plascencia said student services are broad and will not be impacted.

“Our priority is not to cut direct services to students,” Plascencia said. “An example of that will be tutoring,  extracurricular activities, and clubs. We’re not looking to cut in any of those areas for the upcoming school year.”

Polk said that before any cuts are made, a thorough discussion of the potential reductions must be weighed. The amount being considered is less than one hundredth of 1% of the budget.

“It’s so early to go over every single thing right now,” Polk said. “We’re looking at the budget and we need to look at all these things before we just cut. There may be some positive impacts we’re getting and we need to have those discussions.”

Of the total forecasted revenue of $284 million, Polk said just under $166.3 million — 58.5% — comes from the state of Illinois in the form of evidence-based funding, $57 million from property taxes and $30 million from the federal government as well as lesser sources.

Salaries and employee benefits are planned to amount to more than $218 million accounting for nearly 57% of the annual expenditures. Purchased services are projected to total over $62 million.

 

https://www.chicagotribune.com/2025/09/11/waukegan-schools-budget/