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THE MUSEUM TAX IN ILLINOIS

In 1893, the legislature passed an act "concerning Aquariums and Museums in Public Parks" that allowed a "maintenance tax of .015% of the full, fair cash value of taxable property." Prior to the establishment of any museum, it must be submitted to the electors of the city or park district. This act is presently "in committee" with the provision that the new tax rate be .030%. Various amendments have been made since 1893 to broaden the scope of the act such as the following :

"In Park districts of less than 500,000 population not to exceed .015%, and in districts over 500,000 not to exceed .04% of the full fail-cash value.

Such tax to be for the purpose of establishing, acquiring, completing, enlarging, augmenting, building, rebuilding, improving, operating, maintaining, and caring for such museum or museums as the buildings and grounds hereof, proceeds to be kept as a separate fund."

Naperville has assessed and levied a museum tax, received for the first time in the fiscal year May 1, 1970 to April 30, 1971. Tax funds have enabled the Park District to retain a half-time Curator with a professional background in Museum management. The Museum was opened more hours, and on a year round basis for the first time. More exhibits were provided with a variety of displays. Guides were provided on a regular basis to provide informative tours. Maintenance was improved. Many areas let go for years, due to lack of funds, were brought up to date. Outside, as well as inside, regular maintenance was instigated.

The Caroline Martin Mitchell Museum is operated by lease from the city of Naperville. Mrs. Dorothy Armistead, curator, 509 East 8th Avenue, Naperville, Illinois 60540, has offered to answer questions.

There is also a Museum Services Act (H. R. 8677) introduced into Congress in May, 1971. Funds from this bill will probably be available through H.E.W. The provisions state the project grants may not exceed 50% of the cost or project for which made.

Illinois Parks and Recreation 17 November/December, 1971


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