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.

Hapeville, 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

$111.8M

+4.9%YoY

Total Expenditurei

$84.9M

-9.1%YoY

Property Tax Revenuei

$2.9M

2.6%of revenue

Revenue vs Expenditurei

$111.8M

$84.9M

Revenue

Expenditure

+$26.9M surplus

Revenue Sources — vs prior yeari

Total Other Sources

+10.5%22.1%$24.7M

Total Part I - Tax Revenues

+13.2%20.9%$23.3M

Total Section 1A - General Property Taxes

+40.2%10.8%$12.0M

Real Property Taxes - Current Year

+17.7%7.1%$8.0M

Total Section 1C - Selective Sales Taxes

-9.1%5.6%$6.3M

Total Enterprise Revenue

-24.2%5.6%$6.2M

Total Section 1B - General Sales and Use Taxes

-12.9%3.5%$3.9M

Hotel/Motel Excise Tax

-17.7%3.1%$3.5M

Enterprise - Electric

-29.1%2.9%$3.3M

Personal Property Taxes - Current Year

+279.4%2.6%$2.9M

Local Option Sales Tax (LOST)

-20.5%2.1%$2.4M

Enterprise - Gas

-22.6%1.7%$1.9M

Special Purpose Local Option Sales Tax - Municipal

+3.2%1.3%$1.5M

Total Part III

-21.5%1.2%$1.4M

Total Section 1D - Licenses and Permits

+71.3%1%$1.2M

Regulatory Building Permits / Inspections

+105.1%0.8%$939K

Total Service Charges - Section B

-28%0.8%$883K

Enterprise - Water Sales

-4.8%0.7%$788K

Franchise Taxes - Electric

+15.8%0.7%$758K

Real Property Taxes - Current Year (Public Utilities)

+27.6%0.7%$749K

Court Fines

-32%0.6%$649K

Insurance Premiums Tax

+2.8%0.6%$635K

Business and Occupation Taxes

+15.1%0.5%$559K

Total Service Charges - Section A

-6%0.4%$481K

Enterprise - Telecom

-15.7%0.2%$267K

Total Intergov from State

+13.6%0.2%$263K

Inspection Fees

-8.1%0.2%$240K

Intangible - Real Estate Transfer Tax

+90%0.2%$218K

Alcoholic Beverage License Fees

-1%0.2%$200K

Personal Property Tax - Title Ad Valorem (TAVT)

-18.9%0.2%$194K

LMIG Grants from State

+1.4%0.2%$178K

Ambulance Fees

-23.4%0.2%$176K

Alcoholic Beverage Excise - Beer & Wine

-23.8%0.2%$176K

Alcoholic Beverage Excise - Distilled Spirits

+3.9%0.1%$155K

Excise Tax on Rental Motor Vehicles

-39.5%0.1%$124K

Culture & Recreation Fees

-3.8%0.1%$89K

CDBG from State

+52.1%0.1%$85K

Penalties & Interest on Delinquent Taxes

-21.4%0.1%$80K

Franchise Taxes - Natural Gas

-17.9%0.1%$75K

Other Financing Sources - Misc

-23.2%0.1%$69K

Contributions from Private Sources

+105.7%0.1%$57K

Real Property Taxes - Prior Year

-38.5%0%$55K

Health Charges

+9445.5%0%$53K

Franchise Taxes - Cable Television

-2.3%0%$34K

Franchise Taxes - Telephone

-37.1%0%$28K

Personal Property Taxes - Prior Year

+305.4%0%$24K

Franchise Taxes - Other

-27.5%0%$22K

Insurance Recovery

-70.8%0%$12K

Law Enforcement Fees

-39.1%0%$12K

Regulatory Fees - Other

-12.6%0%$10K

Sale of General Fixed Assets

-24.1%0%$6K

Enterprise - Public Market

-56%0%$5K

Personal Property Tax - Railroad Equipment

+16.4%0%$4K

Other Intergov from Federal

-97.6%0%$4K

Total Intergov from Federal

-97.6%0%$4K

Non-Business Licenses and Permits

+237.8%0%$2K

Registration Fees

-3.7%0%$936

Court Costs, Fees, Charges

-28.9%0%$170

Corrections Fees

+87.5%0%$75

Investment Income

+2.7%0%$12

Expenditure Categories — vs prior yeari

Total Departmental Aggregated - Current Ops

+4.4%34.1%$28.9M

Total Part V - Current Operations

-7.7%24%$20.3M

Debt Service - 5yr General Obligation Principal

-37%7.6%$6.4M

Fire Protection

+9.7%5.7%$4.8M

Police Protection

-24.1%4.7%$4.0M

Housing & Development - Current Ops

-10.9%3%$2.6M

Economic Development and Resources

-18.2%2.5%$2.1M

Public Works Administration

-10.9%2.5%$2.1M

Roads, Streets, and Bridges

-11.7%2.2%$1.9M

Recreation

-9.9%2.1%$1.8M

Culture & Recreation - Current Ops

-10.7%1.9%$1.6M

Admin Support - Executive

-7.1%1.5%$1.2M

Total Part V - Property Capital

+5%1.2%$992K

Administration - Financial

-19%1.1%$968K

Total Part V - Machinery Capital

-43.7%0.9%$763K

E-911 Operations

-20.8%0.7%$609K

Administration - Human Resources

-10.9%0.7%$592K

Administration - Gen. Govmt Buildings & Plant

-0.5%0.7%$583K

Debt Service - 40yr GO Principal

-40.1%0.7%$582K

Debt Service - Other Principal

-24.4%0.6%$511K

Municipal Court

-4.9%0.5%$453K

Administration - Law

+120.9%0.5%$401K

Planning and Zoning

-18.1%0.3%$293K

Protective Inspection

0.2%$204K

Admin Support - Legislative

-17.8%0.1%$50K

Debt Service - 5yr General Obligation Interest

-24.8%0%$11K