Voters in at least three Illinois counties—Adams, Lake, and Tazewell—are scheduled to consider sales tax referendums on the November ballot. These measures propose a 1% increase in sales tax, specifically designated for school facilities.

Megan McCombs, a Democratic candidate for the Tazewell County board, voiced strong support for the proposed 1% tax increase. She stated this measure could help reduce property tax increases because both county residents and visitors would contribute to the fund. McCombs also noted that Tazewell County residents are currently paying similar taxes in neighboring counties.

Opposition to the 1% tax comes from Adams County Republicans. Roni Quinn, an Adams County GOP precinct committeeperson, expressed concerns about the cumulative tax burden, stating that existing taxes were already overwhelming, making another tax burdensome. Quinn also raised questions about the campaign supporting the proposed tax. She pointed to the Quincy Public Schools (QPS) website, which hosts a “Quincy Together” page containing information about the ballot measure. Quinn questioned whether taxpayer dollars were funding this campaign and if public schools were inappropriately promoting ballot measures or involving themselves in elections. Quinn further alleged that the campaign supporting the referendum used school databases to send emails to parents and utilized school buildings for meetings, emphasizing that taxpayer-funded resources should not promote ballot measures. The campaign also includes a future ballot issue asking voters if existing property tax dollars used for building payments could instead go to the education fund.

Proponents of the tax highlight that a significant portion of the revenue would come from outside county residents. According to the QPS site, approximately 60% of the estimated sales tax revenue would be generated by consumers living outside Adams County. Similarly, Morton School District 709 in Tazewell County reported that nearly 60% of the revenue would come from visitors and commuters, potentially generating an estimated $22 million per year for the county.

The methods used to promote the referendums have drawn legal scrutiny. On October 2, the Illinois Policy Institute (IPI) sent cease-and-desist letters to 17 school districts within Tazewell County. Mailee Smith, IPI Vice President of Policy and Litigation, alleged that school boards appeared to have authorized the use of public funds to advocate for voter support of the referendum. Smith's letter stated the IPI believes the boards' conduct constitutes "illegal election interference" and demanded they cease such activities. Further, on October 5, Americans for Prosperity Illinois requested Attorney General Kwame Raoul and state's attorneys in Cook, DuPage, Lake, and Will counties to investigate whether 24 local taxing bodies had used taxpayer resources to campaign for additional taxpayer money.