Vote on or before April 1

The Illinois County Schools Facility Sales Tax (CSFT) is a 1% sales tax option, commonly known as a one-cent tax, available to Illinois voters since 2007. If approved, it can shift funding for school facilities from property taxes to sales tax (Public Act 97-0542). Since 2007, nearly 60% of Illinois counties have approved a 1% sales tax including surrounding counties such as Sangamon, Peoria, Champaign, and Macon.

If approved, one cent per dollar spent would be applied to qualifying purchases made within the county to support public schools and offer property tax relief. For example, on a $1 purchase, one cent would be added to the price for qualifying purchases. Items that are not currently taxed under Illinois law, are not taxed under the County Schools Facility Tax.

The one-cent sales tax will increase costs on qualifying purchases by 1 penny for every dollar.

For example:

You buy a $5 coffee = you pay an additional 5 cents
You purchase a $500 laptop = you pay $5 more
You fill up your car with $60 in gas = You pay an extra 60 cents
You buy a $20 book = you pay 20 cents more
You purchase a $5 bag of apples = you pay no additional taxes
You pick up a $50 prescription at the pharmacy = you pay no increase

The revenue from this one-cent tax can help improve school facilities and provide safety, security and support for our students. If approved, the revenue generated from this one-cent tax would be used to provide: 

Safety and security needs and supports

Safety and security are top priorities for our schools. The revenue raised through this tax can directly support school security needs, such as surveillance systems, secure entry points, and School Resource Officers. Supporting students academically, socially and emotionally is key to their success. Revenue raised can help expand access to mental health professionals providing students who may need support increased access resources needed to thrive. These items help ensure that our students and staff are in a safe environment and supportive, which is essential for learning and well-being.

Facility maintenance and upgrades

Maintaining and improving our school facilities is crucial for creating an optimal learning environment. Funds can be used for necessary repairs and upgrades to school buildings and facilities, including HVAC systems and general maintenance. These improvements ensure that our schools remain safe, up to code, and equipped to meet the needs of today’s students.

Property tax relief to fund schools and support the community

If approved, the revenue generated from this one-cent tax will provide an alternative source of funding for schools, reducing the reliance on property taxes. Unlike property taxes, which primarily impact homeowners, this one-cent tax would apply to qualifying purchases throughout the county. This option helps fund critical improvements for schools while easing the financial burden on property owners. This broadens the tax base to include visitors, non residents and renters who shop in the county offering a more equal way to support public schools. Additionally, a portion of the funds collected will be used to reduce debt and off-set costs offering some property tax relief for homeowners.

Each school district decides how to use funds to meet their school community’s needs. If the voters don’t approve this question, school districts will be faced with seeking alternative options — borrowing money and property tax increases — to fund facility improvements and safety and security needs.

School district leaders believe now is the right time to bring this question forward to voters due to financial challenges faced by all schools in the county, including rising costs, aging facilities and increased safety, security and support needs for students. Many schools across the county are facing critical facility needs as schools built in different eras require significant updates to meet safety, security and learning standards.

School leaders understand property tax payers are also under pressure from increasing property tax rates. The proposed 1% sales tax would help raise an estimated $30 million annually for school districts, with approximately 35% of the funds coming from people who live outside of McLean County without raising property taxes and providing some relief. This would help reduce the burden on local property tax payers.

Only items that are currently subject to sales tax will be subject to the County Schools Facility Tax. Some items are exempt from CSFT.

Items that are not currently taxed under Illinois law, are not taxed under the County Schools Facility Tax. Items not subject to the one-cent tax include: groceries, prescription medications, vehicles (cars, trucks, boats), farm equipment, professional/personal services (haircut, accounting, legal, etc.), wholesale purchases

By law, the revenue generated by this one-cent tax must be used for

paying off facility bonds and/or property tax reduction, facility improvements (new school facilities including athletics, additions and renovations, land acquisition, architectural planning, energy efficiency improvements, durable equipment, demolition, roof repairs), safety and security improvements including fire prevention and life safety, school resource officers and mental health providers

Funds from the one-cent tax may not be used for

staff salaries and benefits*, instructional supplies, books, computers, buses, or other operating expenses

(*Recent changes in Illinois CSFT allow schools to use these funds only for salaries/benefits for School Resource Officers and/or Mental Health Professionals)

Each school district’s Board of Education determines how to allocate the funding within the state’s guidelines.

Yes. Every school district in the county will benefit. The one-cent tax revenue will be collected from all cities and townships in the county and distributed to school districts based upon student enrollment.

Revenue is distributed based upon the number of students living in the county and attending public schools, regardless of which school they attend.

The County School Facility Tax (CSFT) does not flow through the General Assembly budget process and it is not factored into the Evidence Based Funding (EBF) calculations for school districts.

That means the CSFT cannot be cut by the state, taken by the state, or impact the regular state funding revenue stream (EBF). This is a local tax referendum. In other words, McLean County school districts would not get less money from the state if the CSFT were in place.

This process currently occurs in 57 counties throughout Illinois.

This money is part of the monthly collection the Department of Revenue (DOR) receives from point-of-sale retailers, including online transactions.

All retailer’s taxes across the state are collected by the DOR and then sorted by specific tax (CSFT in this case) and sent to the responsible municipalities/Regional Office of Education (ROE) for retention/distribution.

DOR sends CSFT revenue to the ROE for distribution.

ROE #17 in Bloomington-Normal has done this for the last 12+ years for Logan and Livingston Counties.

DOR retains 2% of all tax collections they are tasked with collecting as their annual operating fund source

Districts provide their annual October enrollment to the ROE.

The total monthly amount is divided per student in the county.

The ROE gets a check each month from the DOR to distribute to the districts.

The ROE cuts monthly checks to each school district based on their annual October enrollment.

Yes. Revenue will be generated from people who live outside of McLean County. Any person who is visiting or traveling through the county and makes a purchase that qualifies would contribute to the revenue for local schools. It is estimated that 35% of all purchases in McLean County are made by non-residents. Additionally, not all of the remaining 65% of purchases are made by property owners in this county– This one-cent tax would allow non-property owners to help support local schools, reducing some of the financial burden on property owners.

MCLEAN COUNTY PROPOSITION TO IMPOSE COUNTY SCHOOL SALES TAX

Shall a retailers’ occupation tax and a service occupation tax (commonly referred to as a sales tax) be imposed in The County of McLean, Illinois, at a rate of 1% to be used exclusively for school facility purposes, school resource officers, and mental health professionals?

Election day is Tuesday, April 1, 2025. Polls are open 6 a.m. to 7 p.m. on Election Day.  You can vote early or by mail now!

Elections in McLean County, including Normal, are overseen by the McLean County Clerk’s office.

Elections in the City of Bloomington are overseen by the Bloomington Election Commission.

For details about how to vote, including voting locations and how to register, visit www.elections.il.gov.

To learn more, you can visit the informational website april1cent.info, contact your local school district, visit their website, or attend an upcoming informational meeting.