The Waukegan Community Unit School District 60 Board of Education approved a resolution on Apr. 30 that could lead to a question on the November 2026 ballot about a proposed 1% sales tax dedicated to school facility improvements in Lake County.
The potential sales tax is intended to support infrastructure needs in local schools and would require approval from voters before implementation. The process also requires that school districts representing more than half of Lake County’s total student enrollment take similar action before the question can appear on the ballot.
If approved by voters, projections estimate that Waukegan Public Schools could receive about $14 million annually from this sales tax, which by law can only be used for construction, renovations, safety and security upgrades, and certain student services—not for general operations or most salaries. “The Board also approved a resolution outlining its intent for how any potential revenue could be used, with a focus on supporting the District’s financial needs while helping to manage the impact of taxes levied on taxpayers over time,” Superintendent Theresa Plascencia said in her message to families and staff.
This proposed 1% sales tax would apply broadly but exclude essentials such as unprepared food items, medications, and vehicles. Funds collected across Lake County would be distributed among school districts based on enrollment numbers; as the largest district in the county, Waukegan Public Schools would likely receive the greatest share. Financial estimates indicate that about 52% of this sales tax revenue comes from visitors or non-residents of Lake County—a factor expected to benefit local schools according to the Illinois State Board of Education.
School facility sales taxes have been adopted by other counties in Illinois as a way to fund infrastructure improvements without increasing property taxes. Waukegan Community Unit School District 60 serves pre-kindergarten through twelfth grade students at multiple schools throughout Lake County including Andrew Cooke Magnet Elementary School and Waukegan High School according to official records. The district enrolled over 15,000 students during the 2019-2020 academic year according to state data.
Demographically, Waukegan Community Unit School District 60 is composed primarily of Hispanic students (79.5%), followed by Black (13.2%), White (3.2%), and Asian (1.3%) populations as reported by ISBE. In terms of staffing, there are more than one thousand teachers with an average salary of $63,524; most are women (71%) and none had more than ten absences in one year according to state statistics.
District spending totaled $23,429 per student in fiscal year 2020—amounting overall to $359 million—and it faced challenges with chronic truancy: over three thousand students were identified as chronically truant during that same period—a rate higher than double the statewide average based on ISBE data.
Plascencia said no final decisions have been made yet regarding placement of this measure on the ballot: “We understand that topics like this can raise questions for families and community members… We are sharing this information now to keep our families and community informed.” She added that additional updates will be provided if steps progress toward bringing this proposal before voters.
