Better Learning Smart Taxes
Striving for top-tier reading & math proficiency without overburdening taxpayers.
Points about why I Am Opposed to School District 45 DuPage County (D45)’s & DuPage High School District 88 (D88)’s referendums on 11/3/2026
(see Glossary for exact wording of the referendum questions)
Point #1 My property taxes keep going up.
(103-year old house,1200 sf, basement, 1-car garage)
(during this time period, my wife & I have had the Homeowner’s Exemption and the Senior Citizen’s Homestead Exemption)
D45 increase D88 increase combined increase
2021-2025 $537.00 $249.23 $786.23
Point #2 My projected property taxes will increase.
Not counting all the other taxing entities on my property tax bill, if the average annual dollar increase from 2021-2025 continues, here are my projected property taxes just from D45 & D88:
D45 D88 Combined
2021 actual $2,928.92 $1,737.01 $4,665.93
2025 actual $3,465.92 $1,986.24 $5,452.16
2030 projected $4,137.17 $2,297.78 $6,434.95
2035 projected $4,808.42 $2,609.32 $7,417.74
By 2035, my projected annual property-tax bill will be about $7,418 per year just from D45 & D88. This is an increase of about $2,752 per year compared with my 2021 bill.
These projections are based on continuing the average annual dollar increase from 2021–2025; they are not an official tax forecast. This projection assumes the same average dollar increase continues and does not attempt to predict future changes in EAV, limiting rates, levies, exemptions, or other tax factors.
The D45 referendum could increase the amount of property-tax revenue D45 is permitted to collect and could increase the amount I pay to D45, depending on future EAV, exemptions and other tax factors.
Point #3 “How school quality and property taxes may affect home values.”
A couple of points:
1. Good schools can support home values.
“One study found that house values were associated with approximately 2% to 4% higher prices for a one-standard-deviation increase in student test scores, reflecting how educational quality is “capitalized” into property prices.
capitalize as in capitalized into housing prices means that a cost or benefit is reflected in the price of a home. For example, if higher property taxes make buyers willing to pay less for a house, the tax burden is said to be capitalized into the housing price.
2. Research indicates that property taxes can affect home values.
A U.S. Census Bureau Center for Economic Studies study found that local property taxes were nearly fully capitalized into the prices of small homes.
https://www.census.gov/library/working-papers/2013/adrm/ces-wp-13-04.html?utm_source=chatgpt.com
ChatGPT 19 Sept 2026 gave an interesting example:
“Suppose you have a neighborhood with 1,000 homes. If rising school taxes cause a meaningful number of older homeowners to say:
“I can no longer comfortably afford the property taxes, so I’m going to sell and move somewhere less expensive.” then you could get: Higher taxes → more seniors selling → more homes available → increased supply → potentially less upward pressure on prices, or even lower prices if demand isn’t sufficient.
“That’s a legitimate economic mechanism.
“But there’s an important qualification: selling by seniors does not automatically cause home prices to fall. Those homes could be purchased by younger families who specifically want to live in D45/D88 because of the schools. If demand from those buyers is strong enough, the additional supply could be absorbed without a decline in prices.
“This is where D88’s argument becomes more nuanced
“D88’s statement that good schools help support property values has research behind it. But it doesn’t necessarily follow that: “Therefore, higher school spending/taxes will increase or protect property values.” That’s a different proposition.
“The question becomes whether the additional value that buyers place on the schools exceeds the additional property-tax burden they anticipate.”
Point #4 Inflation has increased prices.
The U.S. annual inflation rate stands at 3.4% for the 12 months ending August 2026. U.S. Bureau of Labor Statistics.
Point #5 D45’s & D88’s missions & ELA & Math proficiency rates
D45 MISSION Empowering all learners to cultivate hope, build confidence, and realize their full potential.
D88 Mission to prepare students to be college and career-ready in a diverse society
For D45, the English Language Arts (ELA) and math proficiency rates are the “Overall” proficiency rates reported by the Illinois Report Card. D45’s students are assessed with the Illinois Assessment of Readiness (IAR).
For D88, the ELA and math proficiency rates are the “Overall” proficiency rates reported by the Illinois Report Card.
2022-2023 2023-2024 2024-2025
D45 ELA 30.5% 35.8% 45.9%
D45 Math 28.6% 29.0% 40.6%
D88 ELA 25.7% 29.3% 47.0%
D88 Math 20.6% 21.2% 33.1%
Important note about 2024-25: “In 2022–23 and 2023–24, Illinois used the SAT as its state high-school accountability assessment. Beginning with the 2024–25 school year, Illinois transitioned to the ACT as its state high-school accountability assessment.”
There is also an important second change that occurred at essentially the same time: ISBE established new performance levels and new cut scores for the ACT and the other Illinois assessments. ISBE says the new cut scores were developed through a 2025 standard-setting process.
These two changes – SAT being replaced with the ACT for high-school accountability assessment and then ISBE using new performance levels/cut scores – are the reasons why 2024-25 D45 and D88 proficiency percentages shouldn’t simply be compared with 2023-24 and earlier percentages. (ChatGPT 19 Sept 2026)
In my view, ELA and math proficiency are two particularly important measures of academic performance and D45’s & D88’s reported proficiency rates are a significant concern for me.
Personally, I would be more open to increasing money to our schools if the proficiency rates were better.
Point #6: Task Force to investigate
Low ELA & Math proficiency is not unique to D45 & D88. Many schools in Illinois have low proficiency rates. Perhaps a county-wide or state-wide investigation into this might be in order.
At the very least, before approving any referendum, I believe D45 & D88 should conduct an investigation into the factors associated with the D45 & D88 ELA and math proficiency rates reported by ISBE. Some questions they might try to get more clarity on – What factors are most strongly associated with low proficiency?
What instructional approaches have produced measurable improvements? What
resources are currently being devoted to intervention? Are there any courses on
how to study that have demonstrated workability in improving ELA & Math proficiency?
Point #7 AI-Assisted Education
Reasonable tax-payer questions:
One benefit of waiting a year or two before committing to $118,000,000 in bonds is to look into and consider how AI might produce a major change in education during the next 5 years. That clarity may help determine D88’s long-term facility needs.
Point #8 D88’s & D45’s voter-education materials do not, in my view,
provide some information that a voter may consider important when evaluating the referendums.
District 88 (D88)
Example #1 Proficiency
D88 provides some academic information but doesn’t provide the ELA/math proficiency figures that I consider important
.Example #2 Financing costs for the $118 million bond
While it is admirable that D88 has given extensive information about the nature of the work that needs to be done on its buildings, in the D88 voter education materials that I have seen, there is no estimate of what the financing costs are for the $118 million bond that it seeks to get approved through the November 3rd referendum.
The $118 million is the principal amount and does not include interest. According to the District, the interest depends on what the actual interest rates are when the bonds are issued, the timing and size of each issuance and the repayment structure. It makes total sense that the District cannot precisely estimate these financing costs now.
Also, as far as I can tell, there is no State of Illinois statute requiring D88 to provide an estimate.
My concern though is that by not providing a rough estimate of at least the interest rte that is based on calculations using reasonable scenarios of 3%, 4%, 5% and 6% and different repayment structures over a period of 20 years, many voters would not have any idea of what the financing costs might end up being. Perhaps I am more naïve than most, but that certainly was the case with me. I was quite surprised to see what the financing costs could be.
Let me ask – as a community member, would you like to at least know a ballpark estimate of what financing costs might be?
D45 related
What also would be helpful is for D45 to include the District’s ELA & math proficiency rates in the voter educational materials for their referendum.
Yes to Keep School D45 Moving Forward
I want to emphasize that “Yes to Keep School D45 Moving Forward” is a separate political committee and should not be confused with District 45 itself.
I want to note that a Yes to Keep School D45 Moving Forward flyer was dropped off on my front porch in early September. A couple of statements in this flyer:
“D45 has doubled the number of students reading at or above grade level in the past four years.” As far as I know, the Illinois Report Card had not yet issued the final results for year (FY) 2025-26. As far as FY 2024-2025, the Illinois State Board of Education (ISBE) changed the proficiency/performance standards that year. (see the important note in #5 above)
My questions for them – What school years are they referring to? Were the figures in the flyer for all D45 or were they for individual schools in D45’s school district?
The other statement in this flyer – “D45 students rank 1st in math proficiency among DuPage County peer districts.” – What year of data? Is Math proficiency referring to what one would find on the Illinois Report Card? And which districts are considered peer districts?
I did send a letter to Yes to Keep School D45 Moving Forward in mid-Sept.,
asking about the above and never received a response. So, I asked D45 about
it and on October 15th, I received a response saying that the source for the
above statements was American Reading Company, not the Illinois Report
Card. I have to study this further as I don’t know anything about this company
and how their assessment of reading and math proficiency compares with
Illinois Report Card’s assessment of same.
Summary
Students should conceptually understand what they read. If they find themselves unable to understand it or are confused, they need to know how to address the problem independently or seek help from a parent or teacher.
Of course, community members have a responsibility in ensuring the community schools’ students are able to read and do math at their grade level.
But we also have a responsibility to create solutions that also benefit our personal and family interests. A desirable goal is maintaining low, affordable taxes while at the same time the community’s schools are creating a high number of students who are proficient in ELA & math.
D45 & D88 should conduct an investigation into the factors associated with the ELA and math proficiency rates reported by ISBE for their districts. Communicating the results of their investigation to the community would be helpful.
Also, information important enough to help a voter make an informed decision should be in voter educational materials.
Along with this, AI-assisted education should be looked into and considered.
My personal opinion:
D88’s infrastructure needs can still be a subject of a future referendum; just decrease the amount by 15% or more. D88 should base their “new ask” on the results of the above investigation/study.
D45’s needs can still be a subject of a future referendum; the limiting rate should be decreased by half and the resulting money that they receive should be geared mainly to helping students be more proficient in ELA at their grade level.
In addition to voting “No” on this November’s D45 & D88 referendums, voters
should communicate their concerns and recommendations to the appropriate Superintendent and Board of Education.
Prepared and paid for by a D45/D88 taxpayer in his personal capacity. Not authorized by, affiliated with, or sponsored by School District 45, District 88, or any referendum campaign committee.
