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.

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.

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.

Groceries, Medicine, Vehicles, Mobile Homes, ATV’s/RV’s, Seed , Fertilizer, Farm Equipment & Parts/Inputs.

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.

• 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
• School Resource Officer
• Mental Health Providers

To pay teacher salaries, supplies, books, buses, & operating costs.

All financial decisions are made exclusively by the local School - Board of Education.

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.

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

Here are some possible options for a Proposed Use of Funds. Ultimately improving educational opportunities for our students is a priority for the district. The following are items listed in the Oakwood CUSD #76 Strategic Plan for Facilities and provide guidance for how CSFST revenue could be used to accomplish this Vision & Goals.

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:

• New High School Gymnasium
• Parking Lot Expansion & Repairs
• Acquire Land
• 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
  

• 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.

1. 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.
2. 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.
3. The County Clerk will then place this question on the ballot at the next regularly scheduled election, which is April 4, 2023.

"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.

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.

May only inform the community and public of the factual information related to the Vermilion County Schools Facility Sales Tax (CSFST) proposal that will be on the ballot on April 4, 2023.