DeKalb County School Facility Tax Referendum

Voters will be asked:

"Shall a retailers’ occupation tax and a service occupation tax (commonly referred to as 'Sales Tax') be imposed in DeKalb County at a rate of one (1) percent to be used exclusively for school facility purposes, school resource officers, and mental health professionals?"

Voters will have the option to vote "Yes" or "No." A simple majority vote is required for the passage of the tax.

Certain items will not be subject to the 1% sales tax, including:

• Prescriptions and over-the-counter medications
• Cars, trucks, ATVs, boats, RVs, and mobile homes
• Farm equipment, parts, and farm inputs
• Services
• Unprepared food (groceries)

If it is not currently taxed under Illinois law, it will not be taxed under the new sales tax.

If the sales tax passes, the funds collected will be distributed to school districts based on the number of students residing within the county in each district.

The funds can be used for:

• New school facilities
• Additions and renovations
• Land acquisition
• Energy efficiency improvements
• Athletic facilities
• Paying off building bonds
• Abating property taxes
• Architectural planning
• Durable equipment 
• Safety and security improvements

The funds cannot be used for:

• Salaries and benefits for staff*
• Instructional costs
• Textbooks and computers
• Movable equipment
• School buses
• Operating costs

* The recent change in the CSFT allows schools to use these funds only for salary and benefits for School Resource Officers and/or Mental Health Professionals.

This will appear on the ballot in the November election taking place on Tuesday, November 5, 2024.

The school boards and administration within each DeKalb County district will be responsible for determining how the funds will be allocated within their respective districts.

Yes. Every public school district that has at least one student residing in DeKalb county will receive funds from the sales tax, which will be collected from all communities in the county and then distributed based on DeKalb County district enrollment.

Each school district in the county would receive a portion of sales tax money that is based on student enrollment. The most recent projection for Dekalb County Schools is as follows:

Any person who travels through or visits DeKalb County and makes a qualifying retail purchase would be contributing to the revenues for the DeKalb County school facilities. PMA Securities has conducted research that indicates that 42% of all purchases in DeKalb county are made by people who live outside of DeKalb county. In addition, not all of the remaining 58% of purchases are made by people who own property in DeKalb County. The Penny Tax could allow individuals who don’t pay property taxes to support schools and could decrease some of the burden on local property owners.

More than half of Illinois counties (57 of 102) have passed this tax. When you drive through these counties, you can see schools that were built or renovated as a result of this new source of school district revenue.

Items below are examples of what CSFT would cost on some purchases: 

• McDonald’s meal $6 = 6¢
• TV at Walmart $200 = $2 
• Ground beef at Walmart = not taxed 
• Gasoline $60 = 60¢ 
• Haircut = not taxed 
• Amazon$100=$1 
• $10,000 of annual purchases (excluding food and medicine) at Walmart = $100

Investing in school improvements and construction in DeKalb County has the potential to invigorate our local economy. Projects funded by this sales tax will create jobs and stimulate businesses throughout DeKalb County. Local contractors and vendors, selected through competitive bidding processes, will benefit as sales tax revenues are allocated toward approved facility upgrades. By keeping money circulating within DeKalb County, we can encourage job creation, economic growth, and an improved quality of life for all our residents.

Stronger Schools, Stronger Communities
High-quality schools with state-of-the-art facilities and safe learning environments are crucial in attracting new families to live in DeKalb County.

Enhanced Educational Facilities
This dedicated funding will ensure that schools remain well-maintained, secure, and sustainable, providing better environments for students and staff alike.

Boosting Local Jobs and Economic Growth
The sales tax-funded projects will create jobs for local workers and support local businesses across DeKalb County.

Local Control Over Spending
Each school district within DeKalb County will maintain full control over how this tax revenue is spent, with decisions made by the elected school board members who represent their communities.

Relief from Property Taxes
Shifting to a sales tax helps reduce reliance on property taxes. School districts will have the flexibility to pay off existing bonds or avoid levying new property taxes.

Visitors Contribute to Funding
Non-residents visiting DeKalb County will also contribute to our schools through their purchases, helping support our education system without additional burden on local taxpayers.

Attracting and Retaining Families
Improved school facilities will help attract new families to DeKalb County while also encouraging current residents to stay, ensuring a vibrant future for our community.