Lake County
School Facilities Sales Tax
Overview
The County School Facilities Sales Tax (CSFT) is a local funding option created by the Illinois General Assembly in 2007, modeled after a similar program in Iowa.
Traditionally, school building improvements in Illinois have been funded primarily through local residents' property taxes. Because the county sits at the borders of Cook County, McHenry County, and the Wisconsin border, revenue also comes from visitors coming to our region for entertainment, travel, dining, shopping, sports, etc., not just local residents. In this way, the CSFT enables the sharing of the cost of facility improvements more broadly through a sales tax of up to one percent on selected purchases.
To date, 58 of Illinois’ 102 counties, including neighboring County, have approved the CSFT.
In Lake County, school boards representing a majority of resident student enrollment have passed a resolution for this to be placed on the ballot for the voters to decide. As a result, the proposal will appear on the Tuesday, November 3rd General Election ballot, where it will be decided by a countywide vote.
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What Can Funds Be Used For?
School Facility Upgrades & Improvements
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Security Upgrades
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Property Tax Reduction for Existing Bonds
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SROs & Mental Health Professionals
Illinois law is very clear about how the CSFT revenue can be used. Revenue from this one percent sales tax can only be used for improving school facilities, retiring new or current building bonds, or for school resource officers and mental health professionals. It cannot be used for general school salaries, instructional materials, or other operating costs. Specifically, some examples of what the funding can support include:
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School facility upgrades
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Additions and renovations
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Improved safety and security for students
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Funding to keep roofs, windows, and doors in good working condition
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Up-to-date labs and technology
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Energy efficient heating and air conditioning
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Paying off existing or new building bonds
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Architectural planning/engineering
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Durable equipment
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School resource officers and mental health professionals
What Is Taxed and Not Taxed
Items normally subject to sales tax are included in the CSFT with some exceptions.
NOT Taxed
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Unprepared food (groceries)
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Prescriptions & over-the-counter medications
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Anything purchased at wholesale level
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Cars, trucks, ATVs, boats, RVs, & mobile homes
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Farm equipment
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Services (accounting, legal, beauty, etc.)
Examples
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McDonald's meal $18 = 18¢
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Haircut = not taxed (service)
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TV at Best Buy $750 = $7.50
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Gasoline $64 = 64¢
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Ground beef at Walmart = not taxed (unprepared food)