County School Facility Occupation Tax

On Nov. 3, 2026, a question will be placed on the ballot in Lake County regarding a county school facility occupation tax. We have created this webpage in order to provide answers to some possible questions families may have before voting. If the majority of voters in Lake County approve this tax, the revenue from the tax would be distributed to Lake County public school districts and restricted to specific uses.

Ballot Language

"Shall a retailers' occupation tax and a service occupation tax (commonly referred to as a sales tax) be imposed in The County of Lake, Illinois, at a rate of 1% to be used exclusively for school facility purposes, school resource officers, and mental health professionals?"