County School Facility Sales Tax
On November 3, 2026, voters across Lake County will have the choice to create a county-wide sales tax (up to 1 percent) that would be distributed to public school districts throughout the county.
If passed, the tax revenue would provide an alternative to property taxes for funding school facility needs. Revenue would be generated from retail purchases within the county (an estimated 53% of purchases are made by non-residents) and distributed to public school districts based on student enrollment.
The issue will be decided by voters across the Lake County. If the issue passes, all school districts would receive sales tax revenue. The amount received by any individual school district would be based on enrollment in that district.
If passed, the tax would go into effect on July 1, 2027, and schools would begin receiving revenue in the fall of 2027. Individual school districts would be able to determine how those funds are to be used, within the parameters set by Illinois law.
Revenue from this one percent sales tax can only be used for:
- Improving school facilities
- Debt reduction and property tax abatement
- School resource officers and mental health professionals
Revenue cannot be used for:
- General school salaries
- Instructional materials
- Other operating costs
The 1 percent sales tax would apply to general merchandise and online sales already subject to sales taxes. However, several items would be exempt from this sales tax including qualifying food, prescription and over-the-counter drugs, cars, boats and other titled vehicles, and professional services.
To learn more about the School Facilities Sales Tax, visit the Lake County Regional Office of Education website.