Our elected officials and city staff are often asked how the City receives operating money and
where the money is spent. Following is a brief explanation of the types of revenue that come
into the City and how general operating funds are spent.

First, residents of Decatur pay personal property taxes each year with the City receiving less than
16% of the total property tax bill. As you can see from the illustration below, Decatur schools receive
the highest percentage of property tax dollars (46.0%).

2016 Property Tax Allocation

Paid in 2017

Where Your Tax Dollars Go Image

Next, how is the City’s 15.6% portion of property taxes allocated within the City budget? In the
2017 budget year, the City will receive a total of $13,863,257 in property tax revenue according
to the Macon County Tax Extension. The following chart shows where that revenue goes.
Police and Fire pensions total 61.7% of the allocation. The Illinois Municipal Retirement Fund
(IMRF) is the pension for all employees not included in the Police or Fire pension plans. This
year’s budget for General Fund IMRF is $1.285 million, and none of that expense is included in
the current tax levy. As you can see below, the City receives no other revenue into the General
Fund from property taxes. The general fund operates most of the City’s services.

Property Tax Allocation

2017 Budget Year

Property Tax Allocation Image


So how does the City operate the General Fund? The City receives revenue into the General
Fund from several sources. The chart below depicts the revenue sources and the percentage of
the General Fund that each represents. Sales tax is expected to generate 31% of the income into
the General Fund this year, which is why sales tax revenue is so important.

General Fund Revenue Sources

$67,500,000 for the 2017 Budget Year

General Fund Revenue Sources Image

Finally, the General Fund expenses. The last chart shows the allocation by department within
the General Fund. You can see what an impact the Police and Fire Departments have, with 68%
of the total General Fund budget.

General Fund Expense Distribution

$67,100,000 for the 2017 Budget Year

General Fund Expense Distribution Image