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County School Facility Occupation Tax (CSFT)

Lake County Regional Office of Education approved a resolution to place a referendum on the November 3, 2026, ballot seeking voter authorization for a 1% County School Facilities Sales Tax (CSFT). If approved by county voters, this sales tax would provide an alternative revenue source for school facility needs, currently funded primarily by property taxes. Items normally subject to sales tax are included; however, there are exceptions. Items such as groceries, prescriptions, wholesale purchases, vehicles, and services are not included in the CSFT.

Illinois law is very clear about how the revenue can be used. Revenue generated from the proposed sales tax could be used for capital projects, facility maintenance, mental health services, safety and security, and tax abatements. It cannot be used for general school salaries, instructional materials, or other operating costs. Fremont School District 79 is exploring these options should the referendum pass:

  • Facility Maintenance: Funding projects directly with sales tax revenue, potentially avoiding costly deferred maintenance or the need for new bonds and future debt service property tax increases.
  • Safety and Security: Using funds to address safety and security goals, such as high-resolution camera upgrades. 
  • Property Tax Abatement: Using sales tax revenues to reduce community debt service obligations through tax abatements to taxpayers.

Fremont School District 79's preliminary plan to address critical facility needs with this potential revenue was shared with the Board of Education on August 10, 2026. (Board Presentation)

This approach broadens the funding base beyond local property owners to include visitors within the county. Estimates suggest that more than half of the sales tax revenue would be generated by individuals who do not reside in Lake County, helping to distribute the cost of school facilities more equitably.  

In FSD79’s Spring 2026 Community Survey, 97% of respondents indicated it was important to them for the District to seek alternative funding sources outside of property taxes to help fund the cost of a growing community. Approximate annual sales tax revenue for Fremont School District 79 is $2.1 million.

By law, the Board of Education may inform the community about the referendum but cannot take an advocacy position.

To learn more about the School Facilities Sales Tax, visit the Regional Office of Education's website.