Waukegan board sends 1% Lake County retail/service tax to voters, approves spending plan

The Waukegan Community Unit School District 60 Board of Education voted to direct the regional superintendent to put a countywide ballot question asking Lake County voters to approve a 1% retailer and service occupation tax.

Board member Mr. Riddle moved the referral and Miss Fabian seconded; the motion carried on a roll-call vote with board members Miss Fabian, Miss Hannah, Miss Lensing, Jeffrey McBride, Miss Ramirez, Mr. Riddle and President Rodriguez voting yes.

In a separate but related vote, the board approved a resolution outlining how the district would spend receipts from the proposed tax and how some of the proceeds could be used to abate property taxes if voters approve the measure. The spending resolution passed on a roll call with the same majority but with one dissent: board member Miss Hannah voted no on the spending plan.

“Essentially, these funds go to our students,” Board member Miss Lensing said during discussion, urging the community to consider facility needs and long-term benefits to students. “We need to be able to get our students to … improvements in capital improvement,” she said, framing the tax as a way to open a revenue stream beyond property taxes.

Board member Mr. Riddle told colleagues the measure would create a county revenue source tied to capital projects and debt reduction. “We’ve got over $110 million of just facility projects that need to be done,” he said, adding that county collections would be distributed back to communities based on student counts and that the resolution includes language about abating forecasted property-tax increases.

Miss Fabian clarified limits on the use of revenue under state law and said the board’s choices were constrained by statutory language: “We are limited in our options as to what we can do with the money per the way that the actual code and law is written,” she said.

The first motion (referral to place the question on the ballot) was moved by Mr. Riddle and seconded by Miss Fabian; the second motion (the spending and abatement resolution) was moved by Mr. Riddle and seconded by Miss Fabian. The board’s formal roll calls are recorded in the meeting minutes.

Next steps: If the regional superintendent certifies the question and it is placed on the ballot, Lake County voters will decide whether to impose the tax. The spending resolution specifies program areas and an intent to abate property-tax pressure if the referendum succeeds.