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ILLINOIS COUNTY SCHOOL FACILITY TAX (CFST) PUBLIC ACT 97-0542
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NON-TRADITIONAL APPROACH TO FUNDING PUBLIC EDUCATION Public Act 97-0542 went into effect in October 2007 The law was modeled after a similar law that is currently in place in every county in Iowa. Initially, county boards were required to approve the proposition. However, the Law was amended in August of 2011 and this step is no longer required. The law allows county voters to approve a sales tax to fund school facility costs. 1% (1 cent) Maximum Can be implemented in ¼% increments
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SEVERAL COUNTIES IN ILLINOIS HAVE ALREADY APPROVED THE MEASURE SINCE 2007 Illinois counties that have already passed the County School Facility tax include: Christian County Champaign County Jo Daviess County Macon County Greene County Williamson County Calhoun County Douglas County Jersey County Logan County
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THE SCHOOL FACILITY REVENUE IS DESIGNED TO HAVE A LOW IMPACT ON KEY BUSINESSES AND PEOPLE ON A FIXED INCOME! If a product is not currently taxed, it will not be covered under the “School Facility Tax.” Services are not taxed Everything in the municipal and county sales tax base is included in the tax base except for: Cars, Trucks, ATVs Boats & RVs Mobile Homes Unprepared Food Drugs (includes over-the-counter and vitamins) Farm Equipment and Parts Farm Inputs
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WHAT PRODUCTS ARE ELIGIBLE UNDER THE SCHOOL FACILITY TAX? Personal Care Items Soft Drinks Prepared Pizza from a Restaurant Clothing Jewelry Technology Items (Phone, Computer, Tablet) Gasoline Etc.
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APPROPRIATE USE OF REVENUES Eligible Uses Security, Entrances, Safety, Disabled Access Ongoing Maintenance Architectural Planning Durable Equipment (non-movable equipment) Fire Prevention and Life Safety Energy Efficiency Roof Repairs Parking Lots Additions, Renovations & New Facilities Non-Eligible Uses Direct Instructional Costs Textbooks Buses Detached Furniture & Fixtures Computers Electronic Tablets Movable Equipment Operating Costs (Water, Gas & Electric) Salaries and Benefits
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HOW ARE THE FUNDS ACTUALLY USED? Pay as you go capital projects Funds can be saved up over time Issue new bonds for current capital needs Support bonds with projected revenues Retire existing debt issued for capital purposes Abate property taxes Refund qualifying debt ……… Or any combination of the above options
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DISTRIBUTION OF FUNDS 2% withheld by IL. Dept. of Revenue (Same as all sales tax) R.O.E. Distributed by the Regional Office of Education on a per resident-pupil basis to all school districts in the county The money follows the student.
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POTENTIAL IMPACT IN MACOUPIN COUNTY District % of District’s Equalized Assessed Valuation (EAV) located in Macoupin County 2014-2015 Housed Enrollment (Macoupin County Residents)% of Total Estimated Annual CSFT per District Bunker Hill CUSD #899%6328.6%$188,151 Carlinville CUSD #1100%1,46419.9%$436,026 Gillespie CUSD #7100%1,33318.2%$397,010 Mount Olive CUSD #586%4596.3%$136,676 North Mac CUSD #3483%1,20616.4%$359,214 Northwestern CUSD #2100%3584.9%$106,624 Staunton CUSD #668%85411.7%$254,297 Southwestern CUSD #961%94812.9%$282,400 The following school districts have a small % of their student population who reside in Macoupin County: Greenfield, Panhandle, Litchfield, Franklin and Waverly.
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EXAMPLES OF POTENTIAL PROJECTS OR RENOVATIONS FOR NORTH MAC CUSD #34
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REPLACE ROOFS THROUGHOUT THE DISTRICT
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UPGRADE ELECTRICAL, HVAC, PHONE, SECURITY AND TECHNOLOGY INFRASTRUCTURE IN ALL SCHOOLS
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IMPROVE OUTDATED SCIENCE LABS
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COMPLETE ADDITIONAL HEALTH/ LIFE & SAFETY UPGRADES
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RENOVATE CLASSROOMS IN THE HIGH SCHOOL
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UPGRADE DISTRICT PARKING LOTS AND GROUNDS
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HOW DO YOU PLACE THE PROPOSITION BEFORE THE VOTERS? School Boards adopt a resolution When School Boards representing more than 50% of the resident student enrollment in the county adopt resolutions, the Regional Superintendent must certify the question to the Macoupin County Clerk. Macoupin County Clerk, Pete Duncan, will place the County Facility Sales Tax on the ballot at the next regularly scheduled election.
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REQUIRED LANGUAGE ON THE BALLOT Ballot Language (cannot change) Shall a retailer’s occupation tax and a service occupation tax (commonly referred to as a “Sales Tax”) be imposed in Macoupin County at a rate of one (1) percent to be used exclusively for school facility purposes? Voters who do not wish to declare a political party affiliation in the primary election may request a Non-Partisan Ballot to vote on this question only.
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WHAT DOES IT TAKE TO BECOME LAW? A simple majority of votes cast are needed for passage. After the proposition is approved by the voters, the tax is imposed. After the election, the ordinance and the final election results must be: Certified by the Macoupin County Clerk, and Filed with the Illinois Department of Revenue. Money is received monthly beginning approximately four months after the tax goes into effect. Remember, the money follows the student.
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TIME LINE MARCH 15, 2016 – Election JULY 1, 2016 – 1 Cent Takes Effect OCTOBER 2016 – Revenue Arrives At Local Districts
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