Lake County Voters To Decide On 1% School Sales Tax

LAKE COUNTY, IL — Lake County voters will decide Nov. 3 whether to approve a countywide sales tax of up to 1% to help fund school facility improvements and other eligible school-related expenses.

The proposed county school facilities sales tax would generate revenue for school districts throughout Lake County. The measure was placed on the November general election ballot after school districts representing a majority of the county's resident student enrollment approved resolutions seeking the referendum, according to the Lake County Regional Office of Education.

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The tax was authorized under Illinois law in 2007 as an alternative way for school districts to fund capital projects. Counties may impose the tax in increments of 0.25%, up to a maximum rate of 1%, if approved by voters.

If approved at the 1% rate, revenue could be used for school construction and renovation projects, including additions, roof repairs, windows, doors, heating and cooling systems, energy-efficiency improvements and safety and security projects. The money also could be used to acquire land, purchase durable equipment and pay principal and interest on qualifying school construction bonds.

The law also allows proceeds to be used for school resource officers and mental health professionals. The revenue cannot be used for general operating expenses or instructional materials.

The tax would apply to certain purchases made in Lake County. The Lake County Regional Office of Education gives restaurant meals, gasoline and general merchandise as examples of taxable purchases. At a 1% rate, an $18 restaurant meal would generate an additional 18 cents in tax, while a $750 television would generate an additional $7.50.

Some purchases would be exempt under state law. The Illinois Department of Revenue says the tax does not apply to items that must be titled or registered with an Illinois state agency, as well as drugs and medical appliances. The Lake County Regional Office of Education also identifies items such as unprepared groceries, farm equipment and many services as exempt.

Revenue from the tax would be distributed among Lake County school districts based on the number of resident students in each district. The Illinois Department of Revenue says distributions are made through the regional superintendent of schools.

Why is Lake County considering it?

School building improvements traditionally have been funded primarily through local property taxes. Supporters of the sales-tax mechanism have described it as a way to spread the cost beyond property owners because purchases by people who live outside Lake County also generate revenue.

The Lake County Regional Office of Education notes that the county borders Cook and McHenry counties and Wisconsin and attracts visitors for shopping, dining, entertainment and sporting events.

The proposal is not unique to Lake County. The Regional Office of Education says 57 of Illinois' 102 counties have approved the County School Facilities Sales Tax.

When would the tax take effect?

If approved by voters, the tax would be implemented following the certification of the election results and required filings with the Illinois Department of Revenue.

The Lake County school facilities sales tax would take effect July 1, 2027, according to the Lake County Regional Office of Education and the Illinois Department of Revenue. Schools would begin receiving the revenue in fall 2027.