Lake County Ballot: 1% Tax Aims to Shift School Funding Burden
Voters decide Nov. 3 if a countywide levy will replace property tax dependence for school construction and mental health staffing.
By Rebecca Svoboda ·
Lake County residents will vote on Nov. 3 to approve a countywide sales tax of up to 1 percent. The measure seeks to generate revenue for school facility improvements and other eligible expenses across the county's districts. School districts representing a majority of the county's resident student enrollment placed the referendum on the ballot after approving the necessary resolutions.
The tax operates under state law enacted in 2007, which allows counties to impose the levy in 0.25 percent increments. If approved at the maximum 1 percent rate, the revenue will fund construction, renovation, and safety projects. Eligible uses include roof repairs, window replacements, heating and cooling system upgrades, and energy-efficiency improvements. Districts may also use the funds to acquire land, purchase durable equipment, and pay principal and interest on qualifying construction bonds.
Proceeds can also pay for school resource officers and mental health professionals. The law prohibits using the revenue for general operating expenses or instructional materials. The tax applies to specific purchases such as restaurant meals, gasoline, and general merchandise. An $18 meal would incur an additional 18 cents in tax, while a $750 television would cost $7.50 more. Items like unprepared groceries, farm equipment, and titled vehicles remain exempt.
Supporters argue the sales tax spreads the cost of school infrastructure beyond local property owners. Because Lake County borders Cook and McHenry counties as well as Wisconsin, visitors spending on dining, shopping, and entertainment contribute to the fund. Revenue is distributed among school districts based on resident student counts through the regional superintendent of schools. This mechanism has been adopted in 57 of Illinois' 102 counties.
If voters approve the measure, the tax will take effect on July 1, 2027, following the certification of election results and filings with the Illinois Department of Revenue. Schools are scheduled to begin receiving the revenue in fall 2027. The Lake County Regional Office of Education and the Illinois Department of Revenue both confirm this effective date.
