A 1% countywide sales tax for school buildings, resource officers and mental health staff goes before Lake County voters on the Nov. 3 ballot.

The referendum is one of the most consequential local funding question facing Lake Forest and Lake Bluff residents this election. As Patch reported, 23 school districts representing a majority of the county's student population approved resolutions to place the question before voters. According to a sample ballot published by Patch, the measure asks whether to impose a 1% sales tax used exclusively for school facility purposes, school resource officers and mental health professionals.

Early voting for the general election opens Monday, Oct. 19, at the History Center of Lake Forest-Lake Bluff, 509 E. Deerpath Road, according to the Lake County Clerk's early voting schedule. The site will operate Monday through Friday, 9 a.m. to 5 p.m., and Saturday, 9 a.m. to 2 p.m. It is closed Sundays. The History Center's last day for early voting is Saturday, Oct. 31.

Residents who want weekend or evening hours can use the Highwood Library and Community Center, 102 Highwood Ave. in Highwood. Highwood offers Sunday voting Oct. 25 from 10 a.m. to 4 p.m. and Nov. 1 from 9 a.m. to 4 p.m. Weekday hours extend to 7 p.m. beginning Oct. 26, and voting continues Nov. 2 from 9 a.m. to 7 p.m. Saturday hours expand to 9 a.m. to 4 p.m.

What the tax would fund

Revenue from the tax could pay for school construction, renovations, roof repairs, heating and cooling systems, safety upgrades and durable equipment, according to the Lake County Regional Office of Education. It could also fund school resource officers and mental health professionals. The money cannot be used for teacher salaries, instructional materials or general operating costs.

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.

Revenue would be distributed among Lake County school districts based on resident student enrollment. 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.

When the money would arrive

If voters approve the measure, the tax takes effect July 1, 2027, according to the Lake County Regional Office of Education and the Illinois Department of Revenue. Schools would begin receiving revenue in fall 2027.

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

Opposition

The Lake County Republican Central Committee has launched a campaign against the referendum, arguing that residents already face high taxes and rising costs, Patch reported. The group says school districts should control spending rather than seek new tax revenue.

Supporters counter that the sales tax spreads costs beyond property owners because purchases by visitors and non-residents also generate revenue.

How to vote

Early voting is already underway at the Lake County Main Courthouse, 18 N. County St. in Waukegan. The History Center site and other locations across the county open Oct. 19. Countywide early voting ends Monday, Nov. 2.

Lake County Clerk Anthony Vega's office administers the election. Online voter registration closes Sunday, Oct. 18. Grace-period registration continues through Election Day and is available at any early voting site. Residents registering during the grace period must bring two forms of identification, at least one showing a current address, and must vote at the time of registration.

Mail-ballot applications must reach the county clerk by 5 p.m. Thursday, Oct. 29. Mailed ballots must be postmarked by Nov. 3 and received by Nov. 17. Hand-delivered ballots must reach the clerk by 7 p.m. Election Day.

On Nov. 3, polls are open 6 a.m. to 7 p.m. Lake County voters can cast a ballot at any polling location in the county.