County School Facility Sales Tax
Overview
The CSFT is a countywide funding option created by the Illinois General Assembly that lets voters approve a 1% sales tax to fund school facility improvements, mental health professionals, and school resource officers.
It is intended to provide an alternative revenue stream and reduce reliance on local property taxes. If approved by voters on November 3, this tax is estimated to generate $121.2 million annually for Lake County public school districts. The funds generated from this tax can be used to pay for improvements to school buildings, safety, and mental health support. It is meant to provide an alternative to local property taxes for these costs.
Key Questions
How might proceeds be used in District 113?
District 113 is just beginning work on its Master Facilities Plan (MFP), a year-long process that deeply assesses the condition of the facilities and how those facilities support the learning environment. Until the MFP is completed, it would be premature to determine how any potential proceeds would be spent.
How much money would District 113 receive if voters approved this measure?
If the 1% CSFT were in place in Lake County from November 2024 through October 2025, it is estimated that Lake County school districts as a whole would have received $121.2 million, with District 113's proportional share based on student population estimated at $3.2 million.
When would funds be dispersed to districts?
If approved by voters, the sales tax would go into effect on July 1, 2027, with districts receiving their proportional share beginning in October or November 2027.
Do Lake County residents pay the entire tax?
No. Anyone who travels through or visits the county and makes a qualifying retail purchase contributes to the revenue. A December 2025 report from PGAV Planners estimates that at least 52% of retail transactions in Lake County are made by people who live outside the county. That means a significant share of any CSFT revenue would come from non-residents, such as shoppers, visitors, and commuters, rather than from local property taxpayers.
What Can Funds Be Used For?
School Facility Upgrades & Improvements
Security Upgrades
Property Tax Reduction For Existing Bonds
SROs & Mental Health Professionals
- School facility upgrades
- Additions and renovations
- Improved safety and security for students
- Funding to keep roofs, windows, and doors in good working condition
- Up-to-date labs and technology
- Energy-efficient heating and air conditioning
- Paying off existing or new building bonds
- Architectural planning/engineering
- Durable equipment
- School resource officers and mental health professionals
What's Taxed and What’s Not?
Taxed
- Prepared meals at restaurants
- Electronics
- Gasoline
NOT Taxed
-
Unprepared food (groceries)
-
Prescriptions & over-the-counter medications
-
Anything purchased at the wholesale level
-
Cars, trucks, ATVs, boats, RVs, & mobile homes
-
Farm equipment
-
Services (accounting, legal, beauty, etc.)
Examples of what the 1% tax would add to everyday qualifying purchases:
- Coffee at a coffee shop ($5): about 5¢
- Laptop at an electronics store ($550): $5.50
- Fuel at the gas station ($60): about 60¢
- Book from an online retailer ($9): about 9¢
- T-shirt at a clothing store ($20): 20¢
- Bag of apples at the grocery store ($5): no increase (exempt)
- Medicine ($15): no increase (exempt)
This page is provided for public information about the County School Facility Occupation Tax, a program authorized by the Illinois General Assembly (55 ILCS 5/5-1006.7). It explains how the tax works and does not advocate for or against any ballot measure.
Any measure would take effect only if it is certified to the ballot and approved by Lake County voters.