What is the CSFT: County School Facility Sales Tax

On November 5, residents of Effingham County will vote on a proposed one-cent county school facilities sales tax (CSFT). The sales tax is for one cent on every dollar spent on qualifying retail purchases. To be implemented, the CSFT must be passed by a countywide vote. If approved by voters, the proposal would provide additional revenue to all schools in Effingham County: Altamont, Beecher City, Dieterich, Effingham, and Teutopolis.
 
Because we live at the intersection of two major interstate highways, much of the revenue collected from this CSFT comes from people who shop, but don’t live, in our community. Over half of the revenue provided by the CSFT comes from these nonresidents. 
 
The CSFT provides a source of money for keeping our school facilities up-to-date, safe and secure, and in good working condition. And we can do so without relying on property taxes. That’s why more than half the counties in Illinois (57/102) have already passed the County Facilities Sales Tax.
 
Illinois law is very clear about how the CSFT revenue can be used. Revenue can only be used for improving school facilities, retiring new or current building bonds, or for school resource officers and mental health professionals. It cannot be used for teacher or administrator salaries, instructional materials, school buses, or other operating costs.
 
How will the revenue from the CSFT be used in Effingham Unit 40 schools?
Phase 1 Facility Plan approved by the School Board on 09.23.24
All information is tentative as the numbers are estimates in the projecting process
 
1. A single K-2 Building to consolidate students from ELC, South Side and Central (~$39.0 M)
2. Move Little Hearts Early Childhood Center and East Side Preschool into South Side School (~$1.4 M)
3. Central Grade School Library and Computer Lab area modernization (~$1.0 M)
4. Central Grade School Gymnasium wood floor and bleachers with handrails (~$2.6 M)
5. Central Grade School North Parking Lot (parent pick up) redesign (~$0.6 M)
6. Effingham High School Parking Lot replacement (~$3.4 M)
 
Items NOT TAXED include:
 
  Groceries (a loaf of bread and deli meat is not taxed, a prepared sandwich is taxed)
  Drugs (including prescription, over-the-counter medications, and vitamins)
  Farm equipment and parts
  Farm inputs
  Cars, trucks, ATV’s, boats, RV’s, mobile homes
  Services (accounting, legal, etc.)
  Anything purchased at the wholesale level
 
For example:
 
  McDonald’s meal $6 = 6¢
  TV at Walmart $200 = $2
  Ground beef at Walmart = not taxed
  Gasoline $18 = 18¢
  Haircut = not taxed
  Amazon $100 = $1
  $10,000 of annual purchases (excluding food and medicine) at Walmart = $100
 
The ballot wording is:
 
“Shall a retailer’s occupation tax and a service occupation tax (commonly referred to as a ‘sale tax’) be imposed in Effingham County at a rate of 1% to be used exclusively for school facility purposes, school resource officers, and mental health professionals.”
 
The CSFT is on the Nov. 5, 2024 ballot. That is the same date as the presidential election. Turnout should be high. We think all voters should weigh-in on this important decision.
A full-length video detailing the FAQ about the Effingham CSFT on the ballot November 5.
Show Transcript