Lake County School Sales Tax Referendum: Election Results 2026 [Live Updates]

LAKE COUNTY, IL — Lake County voters decided Tuesday whether to approve a 1 percent countywide sales tax to fund school facility improvements, security measures and mental health professionals, following a contentious campaign over school funding and the rising cost of living.

Here is a look at the results as of 7 p.m.:

• Yes: 0 votes
• No: 0 votes

The results remain unofficial until outstanding ballots are counted and the election results are certified, according to the Lake County Clerk's Office.

The referendum asked whether Lake County should impose a 1 percent sales tax on certain purchases to generate revenue for school construction, renovations, building bonds, school resource officers and mental health professionals. The measure reached the ballot after 23 school districts representing approximately 60 percent of Lake County's 114,185 public school students approved resolutions seeking the referendum, according to the Daily Herald.

The proposal could generate approximately $122 million annually for Lake County schools, according to the Lake County News-Sun report.

Revenue would be distributed among school districts based on resident student enrollment. Waukegan Public Schools projected it could receive approximately $14 million annually.

Debate Over School Funding

Supporters argued the tax would provide an alternative funding source for school improvements traditionally supported by property taxes.

The Lake County Regional Office of Education cited a December 2025 study indicating visitors accounted for 52 percent of purchases in the county, allowing non-residents to contribute to school funding.

The Lake County Federation of Teachers also endorsed the measure, arguing inadequate funding has forced some districts to delay building repairs until problems become emergencies, according to the Daily Herald.

Opponents, including the Lake County Republican Central Committee and the Barrington Area Council of Governments, argued another tax would place an additional financial burden on residents already facing rising expenses.

"Goods already cost more this year than last and many of our residents are struggling to make ends meet," Tower Lakes Village President Andy Hay told the Daily Herald.

What Happens Next?

The proposed tax would apply to purchases such as restaurant meals, gasoline and general merchandise. Unprepared groceries, medications, titled vehicles and many services would be exempt.

Revenue could fund school renovations, heating and cooling systems, security improvements and qualifying construction debt, but not general operating expenses or instructional materials.

If approved, the tax is scheduled to take effect July 1, 2027, with districts beginning to receive revenue that fall, according to the Regional Office of Education.

The tax could potentially reduce school-related property tax obligations if districts use the revenue to pay existing building debt. However, any reductions would depend on decisions by individual school boards.

Election results are unofficial until certified. Check back with Patch throughout the night for the latest vote totals and updates.

For full coverage of the 2026 election in Illinois, go here.