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Big Hollow SD 38 board approves placing Lake County school facility tax question on November ballot
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Summary
Trustees voted to support certifying a countywide school facility sales tax question for the November 3, 2026 ballot after a presentation showing Big Hollow’s estimated share at about $1.7 million; the measure funds capital projects and—if the county resolution permits—certain mental-health staff and school resource officers.
Trustees of the Big Hollow SD 38 Board of Education voted to approve a resolution directing the regional superintendent to certify a countywide retail and service occupation tax question for placement on the November 3, 2026 general election ballot.
The board’s action followed a presentation (S4) explaining that Lake County law allows a county-level school facility sales tax of between 0.25% and 1.0% and that, under Illinois Department of Revenue estimates, Big Hollow’s share in a sample year would be about $1,700,000 after administrative deductions. The presenter said the tax proceeds may be used for capital needs—new buildings, additions, technology infrastructure, security and life-safety projects, durable equipment, parking lots and related capital work. Salaries are generally ineligible, the presenter said, except that a county's resolution may explicitly allow use for certain mental-health professionals and school resource officers.
S4 also told trustees that roughly 52% of Lake County retail transactions are by nonresidents, meaning a large share of revenue would come from shoppers outside the county. He cautioned that estimated revenue can fluctuate with the economy and urged prudence if the district were to back bonded projects against the funds.
After the presentation, the board recorded a motion and, by roll-call affirmations, approved forwarding the resolution to the regional office for certification so the question can appear on the county ballot if other districts representing the required share of students also approve similar resolutions.
What happens next: if enough Lake County boards adopt similar resolutions, the county clerk will place the question on the November ballot; if voters approve the referendum, revenue is remitted to the Illinois Department of Revenue, distributed to the Regional Office of Education and apportioned to districts. The board would receive funds into a separate fund and would determine how to spend them within the statutory limits and the terms of the adopted county resolution.

