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Local Government Best Practices Hub

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Featured Reports & Analysis

Revenues
June 18, 2026

Best Practices - General Revenue Principles

General revenue principles guide how governments project, generate, and manage revenue in a way that is transparent, sustainable, and aligned with long-term financial health. These principles emphasize realistic forecasting, responsible use of different revenue types, and clear justification for revenue decisions within the budget process.
Best Practice
July 14, 2026

Best Practices - General Expenditure Principles

General expenditure principles refer to the foundational guidelines that dictate how government entities should allocate and manage their financial resources. These principles are designed to ensure that spending decisions are made responsibly, transparently, and in alignment with the government’s stated goals and legal obligations.
Best Practice
June 18, 2026

Best Practices - Property Taxes

Property Taxes are taxes on residential and commercial property that are based on the property's assessed value. They are among the most significant sources of local government revenue in Illinois and are levied to fund public services such as education, public safety, infrastructure, parks, and other governmental functions. Because property taxes are generally stable and predictable, they provide an important foundation for local government budgets.

Best Practices

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Best Practices - General Expenditure Principles

General expenditure principles refer to the foundational guidelines that dictate how government entities should allocate and manage their financial resources. These principles are designed to ensure that spending decisions are made responsibly, transparently, and in…

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Best Practices - Personnel

Personnel principles shape how governments manage their workforce and can bolster or hinder effective governance. They encompass key policy decisions related to staffing levels, compensation, employee benefits, healthcare cost sharing, and collective bargaining. When…

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Best Practices - Sin Taxes

A sin tax is a special tax levied on goods or services that are deemed harmful to individuals or society at large, such as alcohol, tobacco, or gambling. Unlike general sales taxes, sin taxes are targeted and intentional; they are designed both to generate revenue and…

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Best Practices - General Revenue Principles

General revenue principles guide how governments project, generate, and manage revenue in a way that is transparent, sustainable, and aligned with long-term financial health. These principles emphasize realistic forecasting, responsible use of different revenue types,…

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Best Practices - Property Taxes

Property Taxes are taxes on residential and commercial property that are based on the property's assessed value. They are among the most significant sources of local government revenue in Illinois and are levied to fund public services such as education, public safety,…