What is the County Schools Facility Tax?

Public Act 97-0542 - Since 2007, Illinois voters have had the option to approve up to a 1% County Schools Facility Tax (commonly known as a sales tax), that could potentially shift facility funding requirements away from real estate property taxes. Implementation of this tax occurs at the county level. 

 

It has not yet been implemented in St. Clair County, Illinois.  A ballot referendum to implement County Schools Facility Tax must first be requested by school boards representing at least 51% of the students in the county for a ballot referendum to appear on the ballot. The question of imposing the tax must then be approved by a majority of the voters in the county by a "Yes" vote on the ballot referendum during a regular election.  

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All items currently subject to sales tax will be subject to the County Schools Facility Tax.  Items exempted are groceries, medicine, vehicles, mobile homes, boats, seed, fertilizer, farm equipment and parts, and farm inputs.

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These sales tax revenues are collected by the state of Illinois and then returned to the local government bodies.  A school district's board of education decides how these tax revenues are to be used within the following categories.

• Payoff existing facility debt

• Land acquisition

• New school facilities

• Additions and renovations

• Improve security and safety

• Architecture planning

• Parking lots

• Energy efficiency

• Durable equipment (non-moveable items)

• Fire prevention and life safety

• Demolition, roof repairs

• School Resource Officer

• Mental Health Providers

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By law, the County Schools Facility Tax revenue is dedicated to capital improvements. Funds from the sales tax may not be used for salaries, movable durable goods, supplies, books, transportation, or other operating expenses.

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Distribution of the County Schools Facility Tax revenue to the school districts in the county is equally by registered pupil in the public schools.