{
  "dataset": "pingree-grove-tax-distribution",
  "version": "v0.1.0",
  "tax_year": "2024 (payable 2025)",
  "basis": "A representative owner-occupied Pingree Grove parcel in Rutland Township, not in a Cambridge Lakes Special Service Area. Shares are each body's rate over the composite rate, so they hold regardless of a home's value.",
  "ssa_note": "Cambridge Lakes parcels also carry a Special Service Area (SBA) line, which the Village explainer describes separately. It is excluded from this representative composite.",
  "composite_rate": 6.54,
  "unit": "rate is per $100 of equalized assessed value; share_pct is that body's share of the composite; dollars_per_1000 is dollars per $1,000 of tax paid",
  "license": "CC-BY-4.0",
  "source_of_record": "/rules and the Kane County Clerk",
  "village_claim": {
    "text": "the Village's general municipal property taxes make up less than 3% of the overall property tax bill",
    "src": "village_tax_bill",
    "ceilingPct": 3
  },
  "sources": {
    "kane_clerk_rates": {
      "id": "kane_clerk_rates",
      "title": "2024 District Rate Listing (tax year 2024, payable 2025)",
      "publisher": "Kane County Clerk, Tax Extension",
      "url": "https://clerk.kanecountyil.gov/TaxExtension/Documents/Tax%20Extension/2024-2025/2024%20District%20Rate%20Listing.pdf",
      "accessed": "2026-07-13",
      "kind": "official-rate-listing",
      "cadence": "Annual, each spring"
    },
    "village_tax_bill": {
      "id": "village_tax_bill",
      "title": "Pingree Grove SAFE: Your Tax Bill and the Village",
      "publisher": "Village of Pingree Grove",
      "url": "https://www.villageofpingreegrove.org/DocumentCenter/View/1102/Your-Tax-Bill-and-the-Village",
      "accessed": "2026-07-13",
      "kind": "village-explainer",
      "cadence": "As published"
    }
  },
  "rows": [
    {
      "code": "092",
      "name": "Community Unit School District 300",
      "short": "School District 300",
      "category": "school",
      "rate": 4.692833,
      "share_pct": 71.8,
      "dollars_per_1000": 718.01,
      "does": "Public K-12 schools for Pingree Grove and the wider Dundee-Carpentersville area. By far the largest line on the bill.",
      "src": "kane_clerk_rates"
    },
    {
      "code": "155",
      "name": "Pingree Grove & Countryside Fire Protection District",
      "short": "Fire District",
      "category": "fire",
      "rate": 0.649416,
      "share_pct": 9.94,
      "dollars_per_1000": 99.36,
      "does": "Fire suppression, rescue, and emergency medical response for the village and surrounding area.",
      "src": "kane_clerk_rates"
    },
    {
      "code": "100",
      "name": "Elgin Community College District 509",
      "short": "Elgin Community College",
      "category": "college",
      "rate": 0.386816,
      "share_pct": 5.92,
      "dollars_per_1000": 59.18,
      "does": "The regional public community college (ECC), District 509.",
      "src": "kane_clerk_rates"
    },
    {
      "code": "001",
      "name": "Kane County",
      "short": "Kane County",
      "category": "county",
      "rate": 0.287842,
      "share_pct": 4.4,
      "dollars_per_1000": 44.04,
      "does": "County government: courts, sheriff, recorder, assessor, health, and county roads.",
      "src": "kane_clerk_rates"
    },
    {
      "code": "075",
      "name": "Village of Pingree Grove",
      "short": "Village of Pingree Grove",
      "category": "municipal",
      "rate": 0.187976,
      "share_pct": 2.88,
      "dollars_per_1000": 28.76,
      "does": "The village itself: local roads, police services, code enforcement, administration. Under 3% of the bill.",
      "src": "kane_clerk_rates"
    },
    {
      "code": "002",
      "name": "Forest Preserve District of Kane County",
      "short": "Forest Preserve",
      "category": "forest",
      "rate": 0.146808,
      "share_pct": 2.25,
      "dollars_per_1000": 22.46,
      "does": "County forest preserves and open space.",
      "src": "kane_clerk_rates"
    },
    {
      "code": "125",
      "name": "Ella Johnson Memorial Library District",
      "short": "Ella Johnson Library",
      "category": "library",
      "rate": 0.107088,
      "share_pct": 1.64,
      "dollars_per_1000": 16.38,
      "does": "The public library district serving the area (Hampshire).",
      "src": "kane_clerk_rates"
    },
    {
      "code": "034",
      "name": "Rutland Township Road District",
      "short": "Township Road District",
      "category": "road",
      "rate": 0.048048,
      "share_pct": 0.74,
      "dollars_per_1000": 7.35,
      "does": "Maintenance of township roads outside village and county jurisdiction.",
      "src": "kane_clerk_rates"
    },
    {
      "code": "018",
      "name": "Rutland Township",
      "short": "Rutland Township",
      "category": "township",
      "rate": 0.029026,
      "share_pct": 0.44,
      "dollars_per_1000": 4.44,
      "does": "Township government: general assistance, assessment, and township services.",
      "src": "kane_clerk_rates"
    }
  ]
}