Lake County Voters Weigh 1% Sales Tax to Fund School Upgrades
The measure would shift funding for facility improvements from property taxes to consumption, with revenue starting in July 2027.
By Anthony Lawson ·
Lake County residents face a vote on Nov. 3 regarding a countywide sales tax.
The ballot proposal allows voters to approve a tax rate of up to 1 percent. This revenue would support school facility projects across the 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 the necessary resolutions. The Lake County Regional Office of Education confirms these districts met the legal threshold to seek the referendum.
Under Illinois law enacted in 2007, counties may impose this tax in increments of 0.25 percent. The maximum allowable rate is 1 percent. If approved, the revenue would fund specific capital projects. These include school construction, roof repairs, window and door replacements, and heating and cooling system upgrades. The funds also cover energy-efficiency improvements, safety and security projects, and land acquisition. Districts could use the money to purchase durable equipment and pay principal and interest on qualifying construction bonds.
The tax applies to specific retail purchases made within Lake County. The Lake County Regional Office of Education cites restaurant meals, gasoline, and general merchandise as taxable items. At a 1 percent rate, an 18-dollar restaurant meal would generate 18 cents in additional tax. A 750-dollar television would incur an extra 7.50 dollars in tax. Certain purchases remain exempt under state law. These exemptions include items that must be titled or registered with an Illinois state agency, as well as drugs, medical appliances, unprepared groceries, farm equipment, and many services.
Proceeds from the tax would be distributed among Lake County school districts based on resident student enrollment. The Illinois Department of Revenue states that distributions are handled through the regional superintendent of schools. The revenue cannot be used for general operating expenses or instructional materials. The law also permits the use of proceeds for school resource officers and mental health professionals.
Supporters argue the sales tax spreads the cost of improvements beyond local property owners. Because visitors from Cook County, McHenry County, and Wisconsin purchase goods and services in Lake County, their spending would generate revenue. The Lake County Regional Office of Education notes that the area attracts visitors for shopping, dining, entertainment, and sporting events. This mechanism is not unique to Lake County. The Regional Office of Education reports that 57 of Illinois' 102 counties have already approved the County School Facilities Sales Tax.
If voters approve the measure, the tax would take effect on July 1, 2027. This date follows the certification of election results and required filings with the Illinois Department of Revenue. Schools would begin receiving the revenue in the fall of 2027.
