YOUR MONEY · FOLLOW THE THREE BARS
Where does your tax money go?
Start with the whole property-tax bill. Then zoom in on county government and its operating account.
Look up your property-tax bill ↗Need your Property Index Number (PIN)?
Enter your 14- or 16-digit PIN without dashes. Find your PIN by address ↗ through the Supervisor of Assessments property search. Your current bill may be a different year from the completed collection example.
FOLLOW THE MONEY · THREE LEVELS
Your taxes. The county’s budget. County operations.
Where property-tax payments went in the completed 2025 collection cycle.
Most goes to other governments. County tax funds received $156.63M. Mental Health and Forest Preserve are separately listed.
Other funding includes other taxes, grants, fees, existing money and transfers. Totals include money moved between county accounts—not all new collections.
Services and costs are two views of the same money. About 73% is salaries and benefits.
Each bar shows the shares of its own total; widths between tiers do not compare dollar amounts. 2025 distributions illustrate your combined bill; FY2027 figures show proposed county spending. Sources and details below ↓
1 · THE WHOLE PROPERTY-TAX BILL · 2025 COMPLETED COLLECTION EXAMPLE
The Treasurer distributes the money. Each government gets its share.
Each district sets its levy
A levy is the property-tax amount it requests.
You receive one combined bill
Your bill lists the governments taxing your property.
The Treasurer distributes payments
Collection by the county does not mean it all funds county government.
Where every $100 distributed went
Countywide average for the 2024 levy, payable in 2025. This completed cycle illustrates the process—not the FY2027 proposal or your individual bill.
Total tax distributions: $2.451B. Shares are rounded. Separately reported adjustments are excluded.
See the source and what these amounts mean
Calculated by summing district totals in the Treasurer’s 2024 levy final distribution report. “Will County tax funds” is district 999. Mental health and forest preserve are listed separately.
With the report’s adjustments—including interest and refunds—net payments totaled approximately $2.469B, including $157.79M for county tax funds. These distribution-cycle amounts differ from fiscal-year revenue in the county audit.
NOW ZOOM IN ON COUNTY GOVERNMENT
Now look at county government’s own budget.
Schools, municipalities and other districts make separate decisions. The county’s proposed budget below also uses funding beyond property taxes.
See the county’s full budget ↓2 · ZOOM IN ON COUNTY GOVERNMENT · FY2027 PROPOSAL
$761.45 million across all county funds.
The county receives only part of your property-tax bill—and property taxes fund only part of the county’s budget. Here is the proposed funding across the county’s accounts.
FY2027 recommended Corporate and Special Fund summaries combined. This is a spending plan, not actual spending or new tax collections. Totals include transfers between accounts, so they are not a count of unique dollars entering county government.
What is property tax—and what is the other funding?
Property taxes ($171.31M): the budget’s property-tax category across county funds, including separately governed Community Mental Health. It includes current and prior levies and payments in lieu of tax.
Other funding and financing ($590.14M): sales and other taxes, state/federal funding, grants, reimbursements, service fees, interest and other revenue, plus existing balances and transfers. “Other” does not mean taxpayer-free money.
The Special Funds alone include $122.58M of funds on hand. Corporate includes $9M. Existing balances are finite money already held; transfers move money between accounts. Neither is automatically recurring revenue or unrestricted savings.
What is included in that $761.45M?
About 59%: dedicated accounts for health, roads, 911, grants, projects, debt and other purposes. Some entities have separate governing boards.
$311.35M is included in $761.45M. Do not add the two amounts. The 2025 collection example above explains the tax-bill process; the FY2027 proposal here explains the current county plan.
3 · INSIDE THE COUNTY BUDGET · FY2027 PROPOSAL
$311.35 million for the main operating account.
Property taxes are one part of the funding. Money from other governments, fees, other revenue and transfers support the rest.
All three figures cover the same FY2027 Corporate Fund—the main operating account. It is one part of county government. Other governments’ funding can also originate from taxpayers; transfers and existing balances are not all new money.
What makes up the other funding?
Rounded figures. Other revenue includes licenses, fines, investment income, rent and miscellaneous receipts. Transfers and other financing include $9M in funds on hand; they are not all new revenue or new taxes. Source: proposed budget, PDF page 24.
Is this the entire county budget?
No. The main operating account proposes $311.35M. The full county proposal authorizes about $761M across all funds, including special-purpose programs and projects.
Budget authority is a spending plan, not actual spending. The operating plan rises from $286.31M approved for FY2026 to $311.35M proposed for FY2027—an 8.74% increase.
WHERE OPERATING DOLLARS GO
What does this operating money pay for?
Law enforcement, jail operations, investigations and courthouse security.
County facilities, technology, finance, administration, emergency management, land use, Coroner, education and other programs; includes central allocations and transfers.
Courts, probation, juvenile detention, Circuit Clerk, State’s Attorney and Public Defender.
County nursing-home care and its supporting operations.
Clerk and elections, Recorder, Treasurer, assessments and Board of Review.
AIM groups the recommended departmental totals for readability. These five groups sum to $311.35M; they include each department’s salaries, benefits and other costs. Corporate Fund only—additional spending on these services may sit in Special Funds.
See the individual departments behind these groups
| Department / program | Proposed spending |
|---|---|
| 10000 – County Board | $27.700M |
| 20000 – County Executive | $1.988M |
| 20100 – Purchasing | $0.591M |
| 20200 – Finance | $8.580M |
| 20300 – Human Resources | $5.486M |
| 20401 – Liquor Control Commission | $0.001M |
| 20402 – Administrative Adjudication | $0.065M |
| 20403 – Mail Services | $1.351M |
| 21002 – Transportation Programs | $1.554M |
| 21003 – Safe Passage | $0.000M |
| 21007 – Meridian Health_Substance Use Services | $0.040M |
| 21009 – Covid Support | $0.000M |
| 21011 – Restore Reinvest and Renew Program | $0.000M |
| 21901 – One Time Grants | $0.000M |
| 23001 – Maintenance_County Building | $8.411M |
| 23005 – Courthouse Food Service | $0.000M |
| 25000 – Information, Communications, and Technology | $7.810M |
| 26000 – Records Management | $1.244M |
| 27000 – Land Use | $5.742M |
| 27100 – Planning and Zoning Commission | $0.049M |
| 27300 – Stormwater Management | $0.349M |
| 29100 – Emergency Management Agency | $1.194M |
| 29200 – Emergency Management Agency_Radio System | $1.172M |
| 33010 – Sunny Hill Nursing Home_Executive Administrative | $1.624M |
| 33020 – Sunny Hill Nursing Home_Office/Clerical | $0.762M |
| 33030 – Sunny Hill Nursing Home_Social Services | $0.354M |
| 33040 – Sunny Hill Nursing Home_Dietary | $2.896M |
| 33050 – Sunny Hill Nursing Home_Housekeeping/Laundry | $1.645M |
| 33060 – Sunny Hill Nursing Home_Nursing Administrative | $7.327M |
| 33070 – Sunny Hill Nursing Home_Rehabilitation | $0.420M |
| 33080 – Sunny Hill Nursing Home_CNA | $6.318M |
| 33090 – Sunny Hill Nursing Home_Activities | $0.557M |
| 33100 – Sunny Hill Nursing Home_Clerical Nursing | $0.431M |
| 33110 – Sunny Hill Nursing Home_Charge Nurse | $2.768M |
| 87100 – Board of Review | $0.318M |
| 40000 – Circuit Courts | $4.902M |
| 40400 – Probation | $7.759M |
| 40401 – Probation Services_Problem Solving Courts | $0.992M |
| 40402 – Probation Services_PreTrial | $0.000M |
| 40420 – Juvenile Detention | $7.443M |
| 40421 – Juvenile Detention_Psychology Services | $0.994M |
| 40500 – Public Defender | $10.697M |
| 40700 – Jury Commission | $0.558M |
| 45000 – Circuit Court Clerk | $9.865M |
| 50000 – County Auditor | $0.785M |
| 55000 – County Clerk | $2.078M |
| 55100 – County Clerk Elections | $5.628M |
| 60000 – County Coroner | $4.080M |
| 65000 – County Recorder | $1.690M |
| 70010 – Sheriff_Administration | $5.237M |
| 70020 – Sheriff_Telecommunications | $2.093M |
| 71010 – Sheriff_Facility Maintenance | $1.977M |
| 71020 – Sheriff_Fleet Maintenance | $1.296M |
| 72010 – Sheriff_Court House Security_Civil Process | $2.103M |
| 72020 – Sheriff_Part Time Court House Security | $4.101M |
| 73010 – Sheriff_Enforcement | $30.664M |
| 73020 – Sheriff_Homer Glen | $3.532M |
| 73030 – Sheriff_School Resource Officer | $0.926M |
| 73040 – Sheriff_Court Holding | $2.327M |
| 73050 – Sheriff_Civil Process | $2.522M |
| 73060 – Sheriff_Emergency Response Team | $5.450M |
| 74010 – Sheriff_Adult Detention Facility_Custody of Prisoners | $41.508M |
| 74020 – Sheriff_Adult Detention Facility_Food Service | $2.081M |
| 74030 – Sheriff_Adult Detention Facility_Transport/Holding | $2.458M |
| 74040 – Sheriff_Adult Detention Facility_Records Section | $2.268M |
| 74050 – Sheriff_Adult Detention Facility_Facility Craftsman | $2.207M |
| 75010 – Sheriff_Warrants | $1.372M |
| 75020 – Sheriff_Investigations | $6.146M |
| 75030 – Sheriff_Gang Suppression Unit | $2.174M |
| 75040 – Sheriff_Crime Scene Investigation | $2.599M |
| 75050 – Sheriff_Special Operations Group | $0.314M |
| 80000 – State’s Attorney | $23.293M |
| 83000 – County Treasurer | $2.125M |
| 85000 – Regional Office of Education | $0.916M |
| 87000 – Supervisor of Assessments | $2.837M |
| 89000 – Merit Commission | $0.604M |
Source: FY2027 Corporate departmental schedules, PDF pages 38–214 ↗
How are those same dollars spent?
These are two views of the same $311.35M: the services above and the cost categories below. Do not add them together.
About $73 of every $100 is employee compensation.
FY2027 proposes $226.59M for salaries and benefits, up $14.04M (6.61%) from FY2026. Benefits include health insurance, retirement contributions and payroll taxes.
Corporate Fund only; amounts are budgeted costs, not employee take-home pay. Rounded shares. These totals alone do not establish whether individual employees are overpaid.
What should be examined before deciding how much to cut?
Compare pay and benefits for similar jobs, staffing and workload, overtime, vacancies, contracts and service outcomes. The proposal includes $8.43M in overtime and $35.24M in health-insurance costs. Each recommended change should show recurring savings, timing, contractual requirements and the effect on services.
See all operating cost categories
| What the money pays for | Amount | Share |
|---|---|---|
| Salaries | $158.10M | 50.8% |
| Benefits | $68.49M | 22.0% |
| Contracts & purchased services | $42.42M | 13.6% |
| Supplies & operating goods | $15.13M | 4.9% |
| Equipment & other capital | $3.38M | 1.1% |
| Other expenditures | $2.04M | 0.7% |
| Transfers to other accounts | $21.79M | 7.0% |
Shares are rounded. Transfers fund other accounts and may appear again in their budgets. Salaries and benefits are employer costs, not take-home pay.
OCTOBER 2026 · FY2027 PROPOSAL · NOT YET ADOPTED
The current choice: collect less, or hold the base flat?
Collect less county property tax
The July letter requests 2% less in the total county property-tax levy than the prior year.
Read the members’ letter ↗Forgo inflation growth; allow new-property revenue
The recommended tax-capped county levy rises from $158.93M to $160.85M—about $1.92M, or 1.21%—because of new property.
See the proposed levy worksheet ↗The Executive’s alternative does not adopt the requested tax reduction. Its “0%” describes inflation growth, rather than a reduction in total dollars collected.
Which part of my bill?
The county portion only. The recommended county levy includes Corporate, retirement, health, roads and other county funds. It is broader than the Corporate Fund alone. The worksheet lists a separate $10M Community Mental Health levy.
Your total bill also includes other governments. Your assessment, exemptions and share of the tax base can change, so a county levy freeze does not guarantee your own bill stays flat.
Simple illustration: a 2% reduction turns $100 collected into $98. A freeze holds that base at $100; new property can add revenue. This illustrates a levy policy, not an individual homeowner’s tax bill.
Who prepares the plan?
The Executive prepares the proposed budget. The Board reviews and votes on the budget and levy. A different revenue target needs a clear revised spending and funding plan.
A PATH TO DOCUMENTED TAX RELIEF
Show the savings that make a reduction possible.
A levy reduction and a spending reduction are different choices. The Republican request is a 2% property-tax levy reduction. The examples below are hypothetical cuts to the proposed Corporate spending plan.
Even a 2% cut to the proposed operating plan would leave it 6.57% above the FY2026 adopted plan. Returning to that prior plan would require about an 8.04% reduction.
What would justify a larger reduction?
Document specific costs that can be reduced and how much each change saves every year. Begin with compensation growth, overtime, administrative costs, purchasing and contracts. Separate recurring savings from temporary use of reserves, and explain what residents would experience.
OCTOBER 2026 · PUBLIC REVIEW
What happens next?
The Board’s posted schedule lists Finance on October 6 at 11 a.m., Special Finance on October 13 at 10 a.m., and the County Board on October 15 at 9:30 a.m. All times are Central.
A final budget or levy vote date has not been confirmed here. Check the agenda for the action scheduled: a preliminary levy estimate, final levy ordinance and budget adoption are separate steps.
Official meeting schedule ↗ · Agendas & public materials ↗
The Executive’s August announcement says the Board will review the proposal before the December start of FY2027. Meeting dates alone do not confirm an adoption vote.
PLAIN-ENGLISH ANSWERS
Frequently asked questions
Does 0% mean my property-tax bill will not increase?
No. It describes the county proposal’s inflation component. New property can add county revenue, while assessments, exemptions and other taxing districts affect your own bill.
Is the 2% proposal a cut to the whole tax bill?
No. It requests a reduction in the county property-tax levy. Schools, municipalities and other districts set their own levies separately.
How can spending rise when the levy is frozen?
Property tax is one funding source. Other revenue, transfers and available balances also support the budget. The levy is the property-tax collection decision; the budget is the spending plan.
Does new construction mean existing homeowners pay nothing more?
No. It adds taxable property and can generate revenue without inflation growth in the levy. An individual bill still depends on the property’s taxable value and share of each district’s tax base.
What do proposed, adopted and actual mean?
Proposed means suggested and subject to change. Adopted means approved spending authority. Actual means reported collections and spending after the year ends. FY2027 begins December 1, 2026; a tax levy year is a separate label.
Does a revenue gap mean the county is broke?
No. A gap means planned spending exceeds the funding available under the assumptions used. Its size, available balances, legal restrictions and any recurring shortfall all matter.
Can reserves pay for a tax reduction?
Available reserves can provide temporary support when legally permitted. They are finite. A lasting reduction needs recurring savings or another sustainable funding source. Restricted balances cannot automatically be redirected.
Who decides the levy and the budget?
The Executive prepares the proposed budget; the Board considers and approves the budget and levy. A change in expected revenue needs a clear explanation of the resulting spending or financing adjustments.
OPTIONAL BACKGROUND
Earlier years & original reports
FY2026 debate: why AIM questioned the “budget crisis” narrative
These two AIM articles discuss the earlier FY2026 dispute in late 2025, not the current FY2027 proposal. The freeze was supported by Republicans and one Democrat—12 board members.
The size of the gap
AIM’s November analysis described a roughly $2.8M gap against a roughly $282M operating plan and $94.8M in reserves. Its central argument: readers should judge the size of a shortfall in context before accepting claims of a crisis. These are the article’s historical figures, not today’s available-cash estimate.
Read “The Truth About Will County’s ‘Unbalanced Budget’” ↗The process behind the dispute
The December article traces the shift from an assumed levy increase to a 0% decision and argues that a revised spending plan should have followed. It questions the timing of shutdown messaging and the use of reserves as a workaround.
Read “FY26 Will County 0% Levy Analysis—Part I” ↗These are AIM’s analyses. Claims about missing revisions, motives, legal responsibilities and service effects should be checked against the underlying records. A reserve benchmark is not a maximum, and appropriations are supported by more than the property-tax levy.
FY2025 actual results: collected, spent, saved & budget versus reality
2025 is a completed year. These figures come from the annual financial report, rather than a future proposal.
Property-tax revenue was $168.85M. Other sources supplied $373.69M. Revenue exceeded spending by $39.74M before other financing activity.
How much is available to use?
Total fund balance is not a free-spending cash account. It includes restricted, committed, assigned and nonspendable amounts. The General Fund had $92.96M classified as unassigned at year-end; net unassigned balance across governmental funds was $73.25M. These are November 30, 2025 classifications, not an estimate of cash available today.
Was actual spending the same as the adopted budget?
No. The General Fund planned $270.79M in spending and reported $269.26M actually spent—$1.53M, or 0.57%, below plan. Original and final total spending authority were equal, although departmental allocations changed.
General Fund budget comparison has a different scope from the combined governmental-fund totals and the Corporate Fund figures above. Being below budget does not by itself establish recurring savings.
Read the budget-to-actual schedule, PDF pages 112–114 ↗
Where is the independent audit?
Cherry Bekaert LLP issued an unmodified opinion on the 2025 financial statements, dated June 30, 2026. That means the statements fairly present the finances in all material respects under the applicable accounting rules. It does not establish that every cost was necessary or efficient.
The auditor relied on other auditors for the Circuit Court Clerk Fund and Forest Preserve District. The budget comparison is supplementary information subject to limited procedures, not the financial-statement audit opinion.
Read the auditor’s report and financial statements ↗CHECK THE EVIDENCE
Sources behind this dashboard
- FY2027 proposed budget — Corporate summary, PDF page 24; levy worksheets, pages 463–464.
- FY2026 adopted budget — Corporate summary, PDF page 25.
- FY2025 annual financial report & audit — governmental-fund statements, PDF pages 42–46; budget comparison, pages 112–114.
- Executive’s August 20, 2026 announcement.
- Republican members’ July 2026 letter, reproduced by Patch — source of the requested 2% levy reduction.
Financial calculations use the county documents. Historical AIM commentary is labeled separately. Dollar amounts are rounded; spending plans, levy totals, actual collections and fund balances measure different things.