by Sarah DeMaranville
Geneseo Current
Each year, local governments determine how much money they will request through property taxes. Schools, cities, counties, parks, libraries, and other taxing bodies each make their own decisions about how much revenue they need.
For Geneseo residents, these separate decisions are combined into one annual property tax bill.
A review of local property tax levies from 2020 through 2026 shows some interesting patterns. Several taxing bodies have consistently requested increases of 4.99%, while others have approved larger increases, smaller adjustments, or even decreases.
Understanding how levies work, and how these increases add up over time, can help residents better understand their property taxes.
What Is a Property Tax Levy?
A property tax levy is the amount of money a local government requests to collect through property taxes.
It is different from a budget. A budget includes all expected revenue and expenses, while a levy identifies the amount requested specifically from property taxes.
After a taxing body approves its levy, the county clerk calculates the actual tax rates based on property values and applicable laws.
A 5% levy increase does not necessarily mean an individual property owner's tax bill will increase by 5%.
The final bill depends on several factors, including property assessments, exemptions, and the tax rates of all applicable taxing districts.
Why Is 4.99% So Common?
Illinois' Truth in Taxation Law generally requires additional public notice and a public hearing when a taxing district proposes to collect more than 105% of the previous year's property tax extension.
In simpler terms, an increase of more than 5%, calculated under the law's requirements, generally triggers additional public notification and hearing procedures.
An increase of 5% or less does not automatically require those additional steps.
The five percent threshold is not a limit on how much a taxing body can increase its levy. Larger increases are allowed when applicable legal requirements are met.
This helps explain why 4.99% is an important number when reviewing local levy history, although the records alone do not establish why individual boards selected that percentage.
What Does Geneseo's Levy History Show?
A review of historical levy figures from 2020 through 2025, along with available 2026 proposals, shows different approaches among six local taxing bodies.
City of Geneseo: After an 18.84% increase in 2020, the city reported increases of 4.99% every year from 2021 through 2025. Another 4.99% increase is proposed for 2026.
Geneseo Public Library District: The district reported 4.99% increases every year from 2020 through 2025, with another 4.99% proposed for 2026.
Hammond-Henry Hospital District: Like the library, the hospital district reported 4.99% increases throughout the period reviewed. Its 2026 levy increase of 4.99% was approved October 20.
Geneseo School District #228: The school district's increases have varied considerably. They ranged from 2.36% in 2020 to 15.17% in 2024, followed by 2.93% in 2025. The historical chart lists a proposed 3.69% increase for 2026, while a separate tentative operating levy figure was reported at 5.46%.
Geneseo Park District: The park district reported increases ranging from 0.32% in 2021 to 15.98% in 2024. Its levy decreased by 0.93% in 2025. A 2026 figure was not yet available.
Henry County: The county's increases ranged from 0.42% in 2020 to 5.00% in 2025. The county is proposing no increase for 2026.
Are There Limits on Property Tax Increases?
Illinois has another law called the Property Tax Extension Limitation Law, or PTELL.
Where it applies, PTELL generally limits increases in certain property tax extensions to the lesser of 5% or the applicable inflation rate, with exceptions for factors such as new construction and certain debt obligations.
Not every taxing district is subject to PTELL.
The important distinction is that Truth in Taxation establishes public notice and hearing requirements, while PTELL limits certain tax extensions where applicable.
Neither law guarantees that an individual property owner's tax bill cannot increase by more than 5%.
Why Can Property Tax Bills Change?
Geneseo property owners generally pay taxes to several taxing districts, including the school district, city, county, park district, library district, hospital district, and others. Each district accounts for a different portion of the total bill.
Property assessments also play an important role. When the total taxable property value within a district increases, the tax rate needed to collect a given amount of revenue may decrease.
For example, if a district's total taxable property value increases by 5% but the amount of taxes collected stays the same, its tax rate would generally decrease.
A homeowner whose taxable assessed value also increased by 5% might see little or no change in the amount owed to that district, assuming no other adjustments.
However, homeowners whose property values increase faster than the district average could pay a larger share of the taxes.
This is why property tax bills can increase, decrease, or remain relatively unchanged even when local governments approve levy increases.
What Can Residents Do?
Property owners can follow levy discussions by reviewing meeting agendas, proposed budgets, financial reports, and levy documents.
When a proposed levy exceeds the Truth in Taxation threshold, additional public notice and hearing requirements generally apply. Residents can also attend regular public meetings where levy proposals are discussed and approved.
Looking at several years of levy history can help residents ask more informed questions:
Why is an increase needed this year?
How much has the levy increased over the past five years?
Are expenses rising at the same rate as property tax requests?
Does the district have reserves or other revenue sources available?
How much of the requested levy will actually be collected?
The Bottom Line
Geneseo-area taxing bodies have taken different approaches to property tax levies over the past several years. The city, library, and hospital districts have consistently reported 4.99% increases, while the school and park districts have experienced more variation. Henry County is proposing a flat levy for 2026.
Although a 4.99% increase may appear modest in a single year, repeated increases can add up substantially over time. At the same time, levy increases do not directly translate into identical increases on individual property tax bills.
Understanding both the annual levy and its longer-term history gives residents a clearer picture of how local governments fund their operations and how those decisions affect taxpayers.
