Where does municipal finance data come from?

Municipal finance data comes from the Illinois Comptroller's Annual Financial Reports (AFR). Every municipality in Illinois is required to file an annual report detailing revenue, expenditures, fund balances, and debt. These reports are public record.

What are the main revenue sources for a municipality?

Most Illinois municipalities rely on property taxes, sales taxes, state income tax sharing, utility taxes, permits and fees, and fines. The mix varies by town. Some municipalities also receive revenue from TIF districts, enterprise funds (water/sewer), and intergovernmental transfers.

What is a General Fund and why does it matter?

The General Fund is the municipality's primary operating fund. It covers core services like police, fire, public works, and administration. A healthy General Fund balance (typically 25-50% of annual expenditures) indicates the town can handle unexpected expenses without raising taxes or cutting services.

How current is this financial data?

The Illinois Comptroller's data warehouse typically lags 6-12 months behind the current fiscal year. The most recent year with complete data is usually one to two fiscal years prior. Data is refreshed monthly as new filings are processed.

Kingsland, GA Municipal Budget — Revenue & Spending Breakdown

Showing latest fiscal year with year-over-year changes. Full budget history available with a paid plan. View plans →

Finances — FY 2025

IL Comptroller

Total Revenuei

$111.9M

+5.1%YoY

Total Expenditurei

$127.2M

-2.9%YoY

Property Tax Revenuei

$202K

0.2%of revenue

Revenue vs Expenditurei

$111.9M

$127.2M

Revenue

Expenditure

$15.3M deficit

Revenue Sources — vs prior yeari

Total Other Sources

+7.5%17.4%$19.5M

Total Part I - Tax Revenues

+10.1%14.7%$16.5M

Total Enterprise Revenue

+20.7%13.1%$14.6M

Total Section 1A - General Property Taxes

+13.4%6.1%$6.8M

Enterprise - Electric

+4.2%6%$6.7M

Real Property Taxes - Current Year

+11.2%4.8%$5.4M

Total Section 1C - Selective Sales Taxes

+12.2%4.6%$5.2M

Local Option Sales Tax (LOST)

+8.5%3.2%$3.6M

Total Section 1B - General Sales and Use Taxes

+8.5%3.2%$3.6M

Enterprise - Public Market

+153.1%3%$3.4M

Enterprise - Gas

+3.6%2.7%$3.0M

Total Part III

-4.9%2.7%$3.0M

Total Service Charges - Section B

-4.8%2.7%$3.0M

Court Fines

-3.7%1.6%$1.8M

Insurance Premiums Tax

+7.5%1.6%$1.7M

Hotel/Motel Excise Tax

+9.5%1.4%$1.5M

Enterprise - Water Sales

+5.6%1.3%$1.5M

Franchise Taxes - Electric

+34.3%1.2%$1.3M

Other Intergov from Federal

-44.4%0.9%$1.0M

Total Intergov from Federal

-44.4%0.9%$1.0M

Personal Property Tax - TAVT Local Share

+27%0.9%$1.0M

Total Section 1D - Licenses and Permits

-12.6%0.8%$925K

Investment Income

-2%0.8%$889K

Total Intergov from Local

-70.7%0.6%$713K

Regulatory Building Permits / Inspections

-15.4%0.6%$692K

Total Intergov from State

+3.9%0.5%$599K

LMIG Grants from State

+3.2%0.5%$592K

SPLOST Distributions from Local

-78%0.4%$485K

Other Intergov from Local

-2.9%0.2%$229K

Alcoholic Beverage Excise - Beer & Wine

-0.5%0.2%$225K

Personal Property Tax - Boats/Aircraft

+45.2%0.2%$202K

General Business Licenses

+4.9%0.1%$134K

Franchise Taxes - Cable Television

-12.5%0.1%$124K

Other Financing Sources - Misc

-13.6%0.1%$124K

Real Property Taxes - Current Year (Public Utilities)

+37.5%0.1%$95K

Intangible - Real Estate Transfer Tax

+10.8%0.1%$87K

Insurance Recovery

+22.5%0.1%$85K

Penalties & Interest on Delinquent Taxes

+16.2%0.1%$74K

Alcoholic Beverage License Fees

+1.5%0.1%$67K

Recording Fees

-12.6%0%$42K

Total Service Charges - Section A

-12.6%0%$42K

Sale of General Fixed Assets

-4.3%0%$40K

Alcoholic Beverage Excise 3% Mixed Drinks A

+5.2%0%$39K

Regulatory Fees - Other

-32%0%$31K

Franchise Taxes - Water

0%$29K

Contributions from Private Sources

+196.7%0%$27K

Bond Forfeitures

-70.9%0%$25K

Personal Property Tax - Title Ad Valorem (TAVT)

-7.2%0%$24K

Franchise Taxes - Telephone

+11.4%0%$17K

Personal Property Tax - Mobile Home

-14%0%$16K

Financial Institutions Taxes

+5.6%0%$14K

Franchise Taxes - Other

-32.2%0%$12K

Real Property Taxes - Current Year (Timber)

-2.8%0%$11K

Other General Fund Svc Charges

-42.5%0%$9K

Enterprise - Stormwater

0%$7K

Other Intergov from State

0%$4K

FLPA Grants from State

-12.4%0%$3K

Personal Property Tax - TAVT State Share

-3%0%$3K

Expenditure Categories — vs prior yeari

Total Departmental Aggregated - Current Ops

+0.7%60.3%$76.8M

Total Part V - Current Operations

+3.5%13.1%$16.6M

Debt Service - 5yr General Obligation Principal

+7.7%6.3%$8.1M

Police Protection

-10.2%4.1%$5.2M

Public Works Administration

+12.2%2.3%$2.9M

Fire Protection

-45.6%2%$2.6M

Debt Service - 40yr GO Principal

+73.8%1.9%$2.4M

Roads, Streets, and Bridges

-33.3%1.5%$1.9M

Housing & Development - Current Ops

+2.2%1.2%$1.5M

Total Part V - Property Capital

-28.9%0.8%$971K

Total Non-Departmental - Current Ops

+70.1%0.7%$873K

Economic Development and Resources

-8.7%0.7%$863K

Municipal Court

-5.4%0.6%$705K

Total Part V - Machinery Capital

-80.9%0.5%$696K

Culture & Recreation - Current Ops

+10.1%0.5%$668K

Recreation

+8.3%0.5%$655K

Planning and Zoning

-1.2%0.3%$390K

Maintenance Shop

+23.4%0.3%$375K

Public Safety Administration

+10.9%0.3%$336K

Administration - Financial

+15%0.2%$315K

Debt Service - 5yr General Obligation Interest

-71.6%0.2%$311K

Administration - Data Processing/MIS

+29.7%0.2%$307K

Protective Inspection

+5.9%0.2%$292K

Storm Drainage

+663.6%0.2%$288K

Admin Support - Legislative

-3.8%0.2%$277K

Admin Support - Executive

+4.8%0.2%$241K

Administration - Risk Management

+19.4%0.2%$197K

Parks

+5367.2%0.1%$127K

Administration - Human Resources

+25.7%0.1%$105K

Prisoner Custody

-16.8%0.1%$90K

Administration - Customer Service

-0.3%0%$63K

Administration - Gen. Govmt Buildings & Plant

+72.9%0%$55K

Administration - General Admin Fees

0%$20K

Administration - Internal Audit

+1.6%0%$16K

Admin Support - Elections

0%$9K

Administration - Law

-48%0%$6K