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 CSFT, including surrounding counties such as McLean, Peoria, Woodford, Fulton and Mason.

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.

Here are some examples of what the one-cent tax would cost on common, qualifying purchases:

• A coffee at Starbucks $5 = .05 cents
• Laptop at Best Buy $500 = $5
• Book purchase on Amazon $5 = .05 cents
• T-shirt at Target $20 = .20 cents
• Bag of apples at Kroger $5 = No increase
• Medicine = No increase

1. If approved, the revenue generated from this one-cent tax would provide: 

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, parking lots, and other general maintenance. These improvements ensure that our schools remain safe, up to code, and equipped to meet the needs of today’s students.

Safety and security needs and supports: The safety of our students, staff, and visitors is a top priority 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 also key to their success. This additional revenue can help expand access to mental health professionals and resources for students that may need extra support to thrive. These items help ensure that our students and staff are in a safe and supportive environment, which is essential for learning and well-being.

Reduce reliance of property taxes to fund schools: 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.

The revenue from this one-cent tax can help improve school facilities and provide safety, security and support for our students.

Projects will be delayed with project costs likely increasing. School districts will be faced with seeking alternative options, such as property tax increases, to fund essential facility improvements and safety and security needs.

1. School leaders understand tax payers are under pressure from increasing property tax rates and cost of living expenses. At the same time, school districts across Illinois are also facing financial challenges due to rising operational costs, aging facilities, and increased safety, security, and support needs for students. Many schools across Tazewell County are facing critical facility needs as schools built in different eras require significant updates to meet safety and learning standards.

The proposed 1% sales tax would help raise an estimated $22 million annually for school districts, with approximately 60% of the funds coming from people who live outside of Tazewell County. This would prevent needing to possibly raise property taxes, while providing some relief by lessening the burden on local property tax payers.

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

Example purchases that would be taxed include: Coffee at Starbucks ($5): 5¢ Laptop at Best Buy ($500): 60¢ T-shirt at Target ($20): 20¢

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
• Over the counter medicine and prescription drugs
• Cars, trucks, ATV’s boats, RV’s, mobile homes
• Farm equipment, parts, inputs
• Services (accounting, legal, etc.)
• Wholesale level 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 including:
  • 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.

Yes. Revenue will be generated from people who live outside of Tazewell 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 60% of all purchases in Tazewell County are made by non-residents. Additionally, not all of the remaining 40% 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.

If approved, Tazewell County will join all of its neighboring counties that are investing in their schools through a CSFT.

Shall a retailers’ occupation tax and a service occupation tax (commonly referred to as a sales tax) be imposed in The County of Tazewell, 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, November 3, 2026. Polls are open 6 a.m. to 7 p.m. on Election Day. Early voting is available starting September 24. For details about how to vote, including voting locations and how to register, visit www.elections.il.gov.

To learn more, contact your local school district by visiting their website or attend an upcoming informational meeting.