County Schools Facility Sales Tax
Informational Newsletter
What is the Illinois County Schools Facility Sales Tax?
Public Act 97-0542 - Since 2007, Illinois voters have had the option to approve a 1% (One Penny) County Schools Facility Tax (commonly known as a sales tax), that shifts facility funding away from property taxes.
Other Counties: 56 of 102 Counties Passed CSFST in Illinois
Champaign Co. began the CSFST in 2010 and has provided Property tax relief and major school facility improvements since implementation. Do you spend money in Champaign? If so you already pay CSFT and help fund schools in Champaign County. For example: St. Joseph School Districts receive approximately $1,200,000 per year.
What gets Taxed?
Items that are currently subject to sales tax will be subject to the CSFST (no new items are taxed). Some items are exempt from the CSFST.
What is EXEMPT from CSFST?
Groceries, Medicine, Vehicles, Mobile Homes, ATV’s/RV’s, Seed , Fertilizer, Farm Equipment & Parts/Inputs.
How can money be used?
Payoff facility debt and reduce property tax New school facilities/renovations, or hire school resource officers and mental health providers. May NOT pay teacher salaries, supplies, or books.
- School Resource Officer
- Mental Health Providers
- Payoff facility debt and reduce property tax
- Land Acquisition
- New School Facilities (Including Athletics)
- Additions & Renovations
- Improve Security & Safety
- Architectural Planning
- Parking Lots
- Energy Efficiency
- Durable Equipment (non-movable items)
- Fire Prevention & Life Safety
- Demolition, Roof Repairs
How can money NOT be used?
To pay teacher salaries, supplies, books, buses, & operating costs.
Who decides how money is used?
All financial decisions are made exclusively by the local School - Board of Education.
Revenue Distribution Logistics (Enrollment)
Equally for every pupil that lives in the county and attends public school, regardless of the location of that school. Distribution to the county schools is base on enrollment.
How much New Money would Oakwood receive if Implemented?
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 Oakwood is as follows: The most recent projection is estimated to be approximately $601,208 - New Money
How would Oakwood CUSD #76 use the money?
Priority #1 - Reduce Property Taxes
New money can be used to pay off facility debt. Currently, property tax is used for facility debt. We would be able to utilize a portion of the money to pay off Bond/Interest Debt to Reduce Property Taxes.
Priority #2 - Facility Improvements, Renovations, Land Acquisition
Sales tax money left over from property tax abatement would be used to address renovations at Oakwood High School and Extracurricular Facility Improvements such as:
- Acquire Land
- Student Resource Officer
- Mental Health Support
- New High School Gymnasium
- Parking Lot Expansion & Repairs
- Centralized Athletic Facilities Complex
- New High School 9-12 Building
- New Fine Arts Facility/Cafetorium for the High School
- Early childhood learning center
- Science STEM Lab(s) Renovation at the High School
- Energy Efficiency
Timeline for Voters
Voting Information - For Voter Consideration
- April 4, 2023, is the Consolidated Election date.
- Regular voter registration in office closes March 7th. Grace period registration begins March 8th and it is required when you register in office during grace period you must vote at the same time.
- Online registration is open through February 12th due to primary elections that will be held in some jurisdictions in Illinois.
- Early voting begins February 23 and ends April 3rd.
- January 4th is the first day to request a Vote by Mail ballot for the Consolidated Election. Ballots will begin being mailed February 23.
- If you have voting questions, contact the Vermilion County Clerk at 554-1900.
How to Place Before Voters?
- Vermilion County School Districts must adopt the question no later than January 17th and submit the passed resolution to the Regional Office of Education. The Oakwood CUSD #76 board of education voted and passed this resolution on January 4, 2023.
- When School Boards representing more than 50% of the resident student enrollment in the county adopt resolutions, the Regional Superintendent must certify and file the Public Question with the County Clerk no later than January 26th.
- The County Clerk will then place this question on the ballot at the next regularly scheduled election, which is April 4, 2023.
What voters will see on the April 4, 2023 ballot
"Shall a retailers’ occupation tax and a service occupation tax (commonly referred to as “Sales Tax”) be imposed in Vermilion County at a rate of one (1) percent (meaning: One Penny) to be used exclusively for school facility purposes, school resource officers, and mental health professionals?"
(Oakwood CUSD #76 Priority #1 - Reduce Property Taxes) We would be able to utilize a portion of the money to pay off Bond/Interest Debt to Reduce Property Taxes.
Voters will be asked to vote “Yes” or “No”. A simple majority vote is required for passage.
Passing the Vote & Receipt of Revenue
Simple majority of votes cast needed to pass. After approval by the voters, the tax will be imposed. Money is received monthly beginning approximately four months after the tax goes into effect. The money follows the student.
Communication: Responsibility of the Board of Education and Administration
For more information: Contact the Superintendent & School Board.
Oakwood Community Unit School District #76
217-446-6081 (Office), maynardl@oakwood76.org (Email)
12190 U.S. Rt. 150, Oakwood, IL 61858
Every Student, Every Day, All Day, All In!