Illinois County School Facility Tax - Stewardson
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Transcript Illinois County School Facility Tax - Stewardson
ILLINOIS SCHOOL
FACILITIES
OCCUPATION TAX
On the March 18, 2014 Election
Ballot
In Shelby County
WHAT IS THE SHELBY COUNTY
SCHOOL FACILITY OCCUPATION TAX?
Shelby County has placed on the March 18, 2014
ballot a question requesting implementation of a
1% sales tax for funding to be used exclusively for
school facility purposes.
New approach for Illinois to fund school facility
needs
Allows county voters to approve a sales tax to
fund school facility costs rather than property tax
HOW DID IT GET ON THE BALLOT?
State law passed in 2007 and amended in 2011
As a result of resolutions to the Shelby County Board by
School Boards representing more than 51% of the student
residents of Shelby County
Resolutions were adopted by
Central A & M
Beecher City
Cowden – Herrick
Neoga
Okaw Valley
Pana
Stewardson – Strasburg
Shelbyville
WHAT IS TAXED OR NOT TAXED?
Tax is imposed on the same general merchandise as state
sales tax with exceptions
Exceptions Include
Personal Property that is titled or registered (Cars, Trucks,
Boats, Motorcycles, Trailers, Snowmobiles, RVs, Aircrafts, Etc.)
Farm Equipment, Parts, and Inputs like fertilizer and seed, etc.
Unprepared Food intended for home consumption
Prescription & Non-Prescription Medicines, Drugs, Medical
Supplies
It doesn’t tax anything that isn’t currently taxed
WHAT CAN REVENUES BE USED FOR?
School Facility Purposes
Ongoing Maintenance, Demolition, Additions, & Renovations
Land Acquisition, Architectural Planning, Non-Moveable Equipment
Fire Prevention and Life Safety Projects
Disabled Access & Security
New Facilities
Section 17-2.11 of the School Code
Abatement of Property Taxes Levied to Pay Bonds Issued for
Capital Purposes
REVENUES MAY NOT BE USED FOR …
Operating Costs, utilities, supplies
Salaries, Benefits
Buses, Trucks, Mowers etc.
Detached Furniture & Fixtures, Computers
Moveable Equipment
WHAT COUNTIES HAVE
PASSED THIS TAX?
18 Counties have already
passed CSFT
10 Counties are considering
placing it on the ballot
Nearby Counties with CSFT:
Macon
Champaign
County where the CSFT
has been passed
Douglas
Christian
County where the
CSFT is being discussed
Spring 2011
Voted Against in Shelby County
47%Yes
53% No
WHAT ARE AREA SALES TAX RATES?
City
Sales Tax Rate (Illinois Base Rate
is 6.25%)
Additional Notes
Bloomington
7.75%
ChampaignUrbana
9.00%
Charleston
6.75%
Decatur
9.00%
CSFT
Effingham
6.5%
7.5% in Business District
Forsyth
8.5%
CSFT
Mattoon
6.75%
7.75% in Business District
Shelbyville
6.25%
7.25% in Business District
Springfield
8.25%
9.25% in Business District
Taylorville
7.00%
CSFT
Tuscola
7.75%
CSFT
CSFT
HOW IS THE MONEY DISBURSED?
The money follows the students.
If voter approved the tax would generate slightly over 1
million dollars county-wide.
The Department of Revenue collects the tax.
The Regional Office of education disburses the proceeds
to each district in Shelby County based on the number of
students residing in Shelby County.
ESTIMATED REVENUE FOR SCHOOLS
# of
Students in
Shelby Co.
% of total
Shelby Co.
Students
Est. District share
of School Facility
Sales Tax
Beecher City CUSD #20
20
.59%
$6,159
Central A&M CUSD #21
474
14.02%
$145,972
Cowden-Herrick CUSD #3A
347
10.26%
$106,861
1
0.03%
$308
Neoga CUSD #3
142
4.20%
$43,730
Okaw Valley CUSD #302
173
5.12%
$53,277
Pana CUSD #8
217
6.42%
$66,827
Ramsey CUSD #204
4
0.12%
$1,232
Shelbyville CUSD #4
1,276
37.73%
$392,954
361
10.67%
$111,173
Sullivan CUSD #300
1
0.03%
$308
Teutopolis CUSD #50
20
0.59%
$6,159
346
10.23%
$106,553
District Name
Mattoon CUSD #2
Stewardson-Strasburg
Windsor CUSD #1
HOW WILL THE STEWARDSON-STRASBURG
SCHOOL DISTRICT USE THE REVENUE?
Abate a portion of the revenue back to district tax payers
through lowering tax rate for Bonds and Interest
Maintain facility and complete updates to increase energy
efficiency
Tuck point brick
Replace entrance doors and update security and safety of
building
Michele Lindenmeyer
217-682-3355 ext. 221
[email protected]
QUESTIONS?