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A Park District Analysis

By

Charles W. Pezoldt

ANNUALLY, THE Illinois Association of Park Districts published demographic information concerning each of the park districts located within the state of Illinois. This year the association, in cooperation with the Office of Recreation and Park Resources at the University of Illinois in Champaign, reviewed the assessed valuations, operating tax rates, populations, park acres owned, and buildings owned as reported. The review indicated a number of interesting facts concerning park district fiscal statistics.

Park districts may compare their basic demographic information to that published in this article. Information used in this study was gathered from the Illinois Parks and Recreation Magazine published in October, 1971.

All park districts were rank ordered and then classified into four groups of equal numbers (63 each) on the basis of reported assessed valuation as follows:

Class

Assessed Valuation Range

Number of Park Districts in this category

AAAA

$936,619,000—$76,217,000

63

AAA

$ 75,723,000—$29,099,000

63

AA

$ 28,735,000—$14,025,000

63

A

$ 13,310,000—$ 358,000

63


Most of the park districts, 147 or 57 per cent, levied the 10¢ corporate tax rate. Very few levied the maximum rate of 15¢.

One-hundred and fourteen of the park districts (45%) did not levy a recreation tax at all. Of those who did, about 14 levied below 5¢, another 1/3 levied 5¢ to 7.4¢, and the remaining 1/3 at 7.5¢. All those who levied more than 7.5¢ rate were in the class AAA group.

The biggest range of assessed valuations was in the class AAAA and AAA groups; the class AA and A groups had a fairly consistent range.

Half of the park districts had an assessed valuation of $28,735,000 or less. Thus, the maximum amount of money that could be derived from the two operating taxes for the median class AA district (A.V. 20,128,000) at 15¢ for corporate and 12¢ for recreation is $30,197 plus $24,165 or $54,362 for a median population of 5,000 people.

The maximum that could be realized by a class A district with a median assessed valuation of $8,256,000 would be $22,291 for a median population of 2,300.

The highest ratio of acres to population was reported in the class A group reporting .9 acres per 100 persons. The other three groups of the park districts had a .3 to .4 acres per 100 population.

The basic profile of each of the four classifications is reported as follows:

CLASS AAAA PROFILE

The Class AAAA group represents the 14 of the total park districts with the highest assessed valuations; thus, it has the highest potential operating tax incomes.

The median assessed for AAAA only valuation reported was $136,250,000 (the mean was $179,379,700). The population median was 35,000 (mean 44,418). The median number of sites owned was 20, median acres 150, and, hence, acres per capita was .0043 or .4 acres per 100 persons. The median district owned eight buildings.

Most of the districts (61%) were levying 10¢ for corporate purposes, 14 % levied more than 10¢, but only 1 levied the maximum rate of 15¢.

Forty-two per cent of the districts levied the recreation tax at the 7.5¢ rate. No districts levied more than the 7.5¢ (the maximum allowable is now 12¢ by referendum). Twenty-nine per cent levied between 5¢ and 7.4¢ and another 29% were reported to be levying less than 5¢.

Corporate Tax Class AAAA

Recreation Tax Class AAAA

#

%

#

PCT

Levying 10¢

Levying below 5¢

38

61

17

29

Levying over 10¢ but not 15¢

Levying 6¢ to 7.4¢

17

29

9

14

 

 

Levying maximum

Levying 7.5¢

1

1

25

42


Chuck Pezoldt is Professional Program Director in charge of undergraduate preparation of recreation majors at the U of I.

Illinois Parks and Recreation 10 September/October, 1972


Levying below 10¢

Levying over 7.5¢

15

24

0

0

 

 

Levying a maximum 12¢

0

0

63

100

59

100


CLASS AAA PROFILE

The class AAA group represents the 1/4 of the park districts which have the second highest total of assessed valuations.

The median assessed valuation reported was $44,546,000 (mean $47,398,000). The population median was 16,000 (mean 14,959). The median number of sites owned was 5.5, median acres 52, and, thus, acres per capita were .0032 or .3 acres per 100 persons. The median district owned three buildings.

Sixty-two per cent of the districts levied the 10¢ corporate rate, 11% levied more than 10¢, and 3% the maximum of 15¢.

Most districts were levying 5¢ to 7.4¢ for the recreation tax (46%), 37% levied 7.5¢, and 5% levied more than 7.5¢ but not the maximum allowable rate.

Corporate Tax Class AAA

Recreation Tax Class AAA

#

%

#

PCT

Levying 10¢

Levying below 5¢

39

62

5

12

Levying over 10¢ but not 15¢

Levying 5¢ to 7.4¢

19

46

7

11

 

 

Levying maximum

Levying 7.5¢

2

3

15

37

Levying below 10¢

Levying over 7.5¢

15

24

2

6

 

 

Levying a maximum 12¢

0

0

63

100

41

100


CLASS AA PROFILE

This group of park districts, representing those with the second lowest assessed valuation, reported a median assessed valuation of $20,138,-000 (mean $20,927,000). The population median was 5,000 (mean 6,609).

The median number of sites owned was 4, median acres 16, hence, average number of acres per person was .0032 or .3 acres per 100 persons. The median district owned two buildings.

Fifty-seven per cent of the districts levied the 10¢ corporate rate, 10% levied between 10¢ and 15¢. This group had the highest percentage of districts who levied the maximum corporate rate of 15¢ (representing 8% of the districts).

A high percentage, 55 per cent, was reported to be levying below 5¢ for recreation programs, 28% levied for 5¢ to 7.4¢, while 17% levie 7.5¢. No districts levied more than 7.5¢.

Corporate Tax Class AA

Recreation Tax Class AA

#

%

#

PCT

Levying 10¢

Levying below 5¢

36

57

16

55

Levying over 10¢ but not 15¢

Levying 5¢ to 7.4¢

8

28

6

10

 

Levying maximum

Levying 7.6¢

5

8

5

17

Levying below 10¢

Levying over 7.5¢

16

25

0

0

 

 

Levying a maximum 12¢

63

100

0

29

0

100


CLASS A PROFILE

This group of park districts represents those which have the smallest assessed valuations, and, hence, the smallest potential tax income.

The median assessed valuation reported for this group was $8,256,000 (mean $7,495,000). The population median was 2,300 (mean 2,836).

The median number of sites owned was 2 and median acres owned was 21. Hence, the average number of acres owned per person was .0091 or .9 acres per 100 persons. The median district owned 2 buildings.

Fifty-four per cent of the districts levied 10¢ for corporate purposes, 11% levied between 10¢ and 15¢, and 3% levied the maximum rate of 15¢.

Forty-four per cent of the districts levied less than 5¢ for recreation programs, 33% levied 7.5¢, but none levied the maximum rate allowable with referendum.

continued on page 30

Illinois Parks and Recreation 11 September/October, 1972


ANALYSIS...

continued from page 11

Levying over 10¢

but not 15¢

Levying 6¢ to 7.4¢

2

23

7

11

 

 

Levying maximum

Levying 7.5¢

Corporate Tax

Recreation Tax

2

3

3

33

Class A

Class A

Levying below l0¢

Levying over 7.5¢

 

 

 

 

20

32

 

0

#

PCT

#

%

 

 

Levying maximum 12¢

Levying 10¢

Levying below 5¢

 

 

0

0

34

54

4

44

63

100

9

100


TABLE I

GENERAL PARK DISTRICT INFORMATION

Class A

Class AA

 

Class AAA

Class AAAA

ASSESSED VALUATION

 

 

RANGES

 

 

$13,310,000 to $ 358,000
(median 8,256,000)

$28,735,000 to $14,025,000
(median 20,000,000)

 

$75,723,000 to $29,099,000
(median 44,456,000)

$936,619,000 to $ 76,217,000
(median 136,250,000)

POPULATION

17,000 to 750
(median 2,300)

19,600 to 1,600
(median 5,000)

 

70,000 to 1,880
(median 16,000)

200,000 to 3,000
(median 35,000)

ACRES OWNED

269 to 0
(median 21)

116 to 0
(median 16)

 

901 to 0
(median 52)

2,271 to 0
(median 150)

SITES OWNED

7 to 0
(median 2)

9 to 0
(median 4)

 

30 to 0
(median 5.5)

53 to 0
(median 20)

BUILDING OWNED

8 to 0
(median 2)

15 to 0
(median 2)

 

32 to 0
(median 3)

82 to 0
(median 8)


COMING EVENTS

Oct. 1-6 NRPA Congress, Anaheim, California. Contact: NRPA, 1601 N. Kent Street, Arlington, Virginia 22209.

Oct. 30-Nov. 2 National Institute on Park Maintenance. Muehlebach Hotel, Kansas City. Contact. P. 0. Box 409, Appleton, Wisconsin 54911.

Nov. 16-19 Illinois Park & Recreation Conference, Marriott Motor Hotel, Chicago, Ill.

Illinois Parks and Recreation 30 September/October, 1972


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