Lake Forest and Lake Bluff families could see new money flow into school facilities, resource officers and mental health staff if voters approve a countywide 1% sales tax referendum on the Nov. 3 ballot.
The measure is projected to generate approximately $122 million a year for Lake County's public school districts, allocated on a pro-rata basis by enrollment, according to Chicago Tribune reporting published Tuesday, Aug. 25. It is the only one of nine referendum questions on the ballot that affects every Lake County voter.
Revenue would be restricted to three uses: school facility improvements, school resource officers and mental health professionals, according to the Lake County Clerk's Office.
What local districts could receive
Lake County Regional Superintendent of Schools Michael Karner told the Chicago Tribune the funds will be distributed based on each district's share of the county's 117,037 public school students, a figure from the Illinois State Board of Education.
Using recent enrollment data, 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's roughly $3.1 million a year for Lake Forest schools alone.
Enrollment figures for Lake Bluff Elementary School District 65 were not available from state records, so a precise estimate for that district cannot be calculated. For comparison, Waukegan Community Unit School District 60, the county's largest with 13,640 students, could expect about $14 million annually.
How it got on the ballot
Karner said he received resolutions from public school districts representing 60% of students enrolled in county public schools, triggering the ballot placement under state law. Whether District 67, District 65 or District 115 individually submitted resolutions is not specified in available records.
Elizabeth Hennessy, a bond advisor with Raymond James, provided the $122 million annual revenue projection in April.
What's exempt
Groceries and other items already exempt from statewide sales tax would not be subject to the additional 1%. The tax applies at the cash register on taxable goods purchased in Lake County.
The bigger ballot picture
Eight other referendums join the sales tax question on Nov. 3, including a $39.5 million Vernon Area Public Library District improvement measure, a $20.3 million Lake Zurich fire station question and property tax increases in Antioch Township and two fire protection districts. Highland Park voters will also decide a term-limits question for mayor and City Council.
Lake County Clerk Anthony Vega encouraged voters to review every question on their ballot. "Every race on the ballot matters, whether voting for governor or a referendum to decide if a municipal clerk should be elected or appointed," Vega said.
What's next
Voters can look up their sample ballot by entering their address at lakecountyil.gov. District 115 voters approved a separate $105.7 million bond referendum in April 2023 for high school renovations; the countywide sales tax, if passed, would provide an additional annual revenue stream on top of that existing commitment.




