The County School Facilities Tax idea began in 2007 and was modeled after a similar program in Iowa. Iowa’s program is statewide and has recently been extended to run through 2051. In Illinois, the program began as an option for providing revenue to support facilities improvements and reducing the reliance on property taxes. The tax may be implemented in ¼% increments in an amount of up to 1% on qualifying purchases. It is important to note that groceries (unprepared food), prescriptions and over-the-counter medications are exempt from the additional sales tax. Titled vehicles, farm equipment, and farm inputs are also exempt from this additional tax.

It is estimated that over half of the revenue generated from the CSFT will come from nonresidents. Anyone who visits Crawford County and purchases qualifying items will pay the tax. This will provide a source of revenue for keeping our school facilities up-to-date and in good condition, all while reducing the reliance on property taxes. To date, more than half of the counties in Illinois have passed this tax. In fact, several counties in our region have passed it–Lawrence, Jasper, Richland, Coles, Cumberland, Wabash and Edgar, to name a few. Examples of schools or facilities that have been built or improved with the help of this tax can be found in the aforementioned counties.

The proposal must be passed by a countywide, majority vote. For the proposal to be placed on the ballot, the school board that represents a majority of all countywide student enrollment (Robinson Unit 2) must approve a resolution. This December, all four school boards in Crawford County approved such resolutions to have the proposal be placed on the March 17, 2026 ballot. If the proposal passes by a majority vote in the March election, the one-cent CSFT becomes effective on July 1, 2026, with school districts projected to see their first revenues in October, 2026. The revenue from the CSFT is proportional to the student population. For example, if a school district has 20% of the total number of students in the county, that district would receive 20% of the total revenue generated by the CSFT. The funds are sent to the local Regional Office of Education for distribution to the individual school districts on a monthly basis. It should be noted that the Illinois Department of Revenue does retain a 2% fee for administrative costs.

According to Illinois law, revenue from this one percent sales tax can only be used for the following:

• Maintaining existing facilities
• Improving existing facilities
• Construction of new facilities
• Payment of new or existing bonds
• School resource officers
• Mental health professionals

The revenue cannot be used for general education salaries, instructional materials, or other operating expenses.

• Maintenance of existing buildings
  • Roofs, HVAC, Safety and Security measures
• Parking lot and traffic flow improvements
  • Expanded parking areas at all schools
  • Traffic flow issues
• Potential additions to existing facilities with the intention of reducing the total number of district facilities
• Possible payment of new or existing bonds

Examples of an additional 1% sales tax on the following items:

• McDonald’s meal $10 = $0.10
• TV at Walmart $300 = $3.00
• Ground beef $15 = no additional tax (unprepared food)
• Tank of Gasoline $50 = $0.50
• Haircut $20 = no tax
• Amazon purchase $200 = $2.00
• Medicine $100 = no additional tax
• Truck $75,000 = no additional tax

Simply put, $10,000 of annual purchases would cost an additional $100 per year.

The question on the ballot is confusing to voters. By law, the wording must read exactly as follows:

Shall a retailer’s occupation tax and a service occupation tax (commonly referred to as a “sales tax”) be imposed in Crawford County at a rate of 1% to be used exclusively for school facility purposes, school resource officers, and mental health professionals.

The March election will be held on Tuesday, March 17, 2026. This is a primary election. Please remember to vote.

Contact Kyle Klier, Superintendent of Robinson Unit 2 at 618-544-7511 or visit the following links:

• What is the County School Facility Occupation Tax? (illinois.gov)
• Crawford County CSFT Presentation (pdf)
• County County Sales Tax Brochure (pdf)