Lake Forest and Lake Bluff families will find a countywide question on their ballots Tuesday, Nov. 3, that could send millions of new dollars to local schools each year. Polls open at 6 a.m. and close at 7 p.m.

The referendum asks whether to impose a 1% sales tax across Lake County, with revenue restricted to school facility improvements, school resource officers and mental health professionals. Bond advisor Elizabeth Hennessy of Raymond James estimated in April that the tax would generate approximately $122 million a year for the county's public school districts, as the Chicago Tribune reported.

What Lake Forest and Lake Bluff schools could receive

Revenue would be distributed on a pro-rata basis by enrollment, according to Lake County Regional Superintendent of Schools Michael Karner. The county has approximately 117,000 public school students.

As we reported in August, rough annual estimates for local districts are:

  • Lake Forest School District 67 (~1,657 students): approximately $1.7 million
  • Lake Forest High School District 115 (~1,359 students): approximately $1.4 million

Combined, that is roughly $3.1 million a year for Lake Forest schools. Enrollment figures for Lake Bluff Elementary School District 65 were not available from state records, so a precise estimate for that district could not be calculated.

The money cannot be used for teacher salaries, instructional materials or general operating costs, according to the Lake County Regional Office of Education. Eligible uses include construction, renovations, roof repairs, heating and cooling systems, safety upgrades and durable equipment.

What gets taxed

The tax would apply to restaurant meals, gasoline and general merchandise purchased in Lake County. Groceries, prescriptions, over-the-counter medications, vehicles, farm equipment and services such as legal or accounting work are exempt.

The debate

Dawn Abernathy, chair of the Lake County Republican Central Committee, said in a news release that the party opposes the measure. She said it comes "when local families are already stretched thin by rising everyday costs and endless taxes," the Chicago Tribune reported.

Supporters argue the sales tax spreads costs beyond property owners because purchases by visitors and non-residents also generate revenue. Districts could also use the money to retire existing building debt, which supporters say could reduce property tax levies. Any property tax relief would depend on decisions by individual districts.

Lake County Clerk Anthony Vega told the Chicago Tribune he is seeing strong interest. Through Nov. 1, 119,981 people had already voted by mail or during early voting, a midterm election record for the county.

How it reached the ballot

School districts representing 60% of the county's public school students approved resolutions asking Karner to place the question before voters. Twenty-three districts submitted resolutions, Patch reported. Whether District 67, District 65 or District 115 individually submitted resolutions is not specified in available records.

The County School Facilities Sales Tax was authorized by the Illinois General Assembly in 2007. Fifty-eight of the state's 102 counties have already approved it, according to the Regional Office of Education.

If it passes

The tax would take effect July 1, 2027, according to the Regional Office of Education and the Illinois Department of Revenue. Schools would begin receiving revenue in fall 2027.

How to vote and track results

Registered Lake County voters may cast a ballot at any Election Day voting site in the county. No identification is required for voters correctly registered with their current name and address, according to the Lake County Clerk's office.

Unofficial results will be posted after 7 p.m. Tuesday at the Lake County Clerk's election results page. Results remain unofficial until provisional and late-arriving mail ballots are counted 14 days after the election.