One Penny.
Every School District
in Adams County.
On Tuesday, November 3, 2026, Adams County voters will decide on a 1% county school facilities sales tax.
If approved, every Adams County school district would receive a share of the penny for their school buildings, school resource officers and school mental health professionals.
One penny can
go a long way.
It could fund safety, security and school building improvements while also providing property tax relief to homeowners through a different funding source for local schools.
If something is not already taxed, it would not be taxed.
Things like unprepared groceries, medicine, cars, trucks, farm equipment and agricultural inputs would not be taxed.
About 60% of revenue is expected to come from people who shop in Adams County but live outside it.
As a regional shopping destination, Adams County attracts visitors who shop, eat and fill up here. With this sales tax, eligible purchases made by residents and visitors would help fund local schools.
Every Adams County School District Would Benefit
Central CUSD 3 • Liberty CUSD 2 • Mendon CUSD 4 • Payson CUSD 1 • Quincy SD 172
One Penny • Every School In Adams County
When Would I Pay The One-Cent Sales Tax?
If approved, the county school facilities sales tax would only apply to purchases already subject to the local sales tax.
Unprepared groceries and medicine are two of the largest recurring expenses for many families in Adams County, and neither one would be affected.
The one-cent sales tax would not apply to:
Unprepared groceries
Prescription and over-the-counter medicine
Cars, trucks, ATVs, boats, RVs and mobile homes
Farm equipment, parts and farming supplies
Most services, including haircuts and accounting services
How Would The Penny Be Used?
The funding generated by the one-cent tax would be dedicated to things like:
School repairs and renovations
Roofs, windows, plumbing and electrical systems
Heating and cooling systems
Fire alarms and sprinklers
Locks, cameras and other security improvements
Career and technical education spaces, shops and labs
New school buildings and additions
School resource officers
School mental health professionals
Paying off facility bonds and/or reducing property taxes.
State law requires that funding be used for school facilities, school resource officers, and mental health professionals.
It can also be used to pay off debt from previous building updates and reduce the property tax burden on residents.
If approved, funding would be distributed to Adams County school districts based on student enrollment rather than where purchases are made.
For example, a purchase made in Quincy would help generate revenue shared with public schools across Adams County. All Adams County districts benefit from local spending, regardless of where purchases are made.
Each school district decides how to allocate funds to meet its school community’s needs.
Schools are among Adams County’s largest publicly owned buildings, and maintaining them protects the community’s existing investment.
Traditionally, school districts have relied heavily on property taxes and borrowing to pay for replacing aging roofs, updating HVAC, mechanical and electrical systems and improving safety and security.
This question asks voters whether a countywide sales tax should be available as another funding source, paid by anyone making a taxable purchase in Adams County, including visitors from outside the county.
If approved, each school district in Adams County would receive a share of the new one-cent tax revenue based on student enrollment.
Taking Care of
Our Schools
How It Will Appear On The Ballot
“Shall a retailer’s occupation tax and a service occupation tax (commonly referred to as a ‘sales tax’) be imposed in Adams County, Illinois, at a rate of 1% to be used exclusively for school facility purposes, school resource officers, and mental health professionals?”
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The Illinois County School Facility Sales Tax (CSFT) is a 1% sales tax, commonly known as a one-cent tax, available to Illinois voters since 2007.
If approved by voters, it can shift funding for school facilities from property taxes to sales tax.
If approved, one cent per dollar spent on qualifying purchases made within the county would be applied to support public schools and provide property tax relief.
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Yes, more than half of the counties in Illinois have this sales tax in place.
Nearly every neighboring county has approved the one-cent sales tax, including McDonough, Schuyler, Brown, Pike and Calhoun.
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$7 Meal at McDonald's: 7 cents
$20 T-shirt at Target: 20 cents
$70 Shoes at Shoe Carnival: 70 cents
$500 Laptop at Best Buy: $5
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Under state law, funds may be used to support school facilities, school resource officers and mental health professionals.
If approved, each school district in Adams County would receive a share of the funding based on student enrollment.
Local school boards would then decide how to use those funds based on the needs of their schools and communities.
Funding could be used to repair and improve existing schools, including roofs, windows, plumbing, electrical systems, heating and cooling, fire protection and security.
It could also support updated classrooms, career and technical education spaces, school additions or new buildings.
Districts could also use the funding for school resource officers and mental health professionals.
In addition, funds may be used to pay off facility bonds, which could help reduce the amount local property taxpayers are asked to provide for school facilities.
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Funds from the one-cent tax may not be used for staff salaries and benefits (except school resource officers and mental health professionals), instructional supplies, books, computers, buses, or other operating expenses.
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If something is not currently subject to sales tax, it would not be taxed under the CSFT. A few more examples:
$100 unprepared groceries = NO INCREASE
$40 medicine = NO INCREASE
$15,000 car = NO INCREASE
$1,000 farm equipment = NO INCREASE
$8 fast food = 8 cents
$70 shoes = 70 cents
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Unprepared food (most groceries)
Prescription and over-the-counter medications
Cars, trucks, ATVs, boats, RVs and mobile homes
Farm equipment, parts and farm inputs
Services
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Unprepared groceries are the foods you buy to take home and cook or eat later. Items such as bread, milk, eggs, produce, meat, rice, pasta, chips and canned goods, are not subject to the county school facilities sales tax.
Items like restaurant meals or hot food from a deli made to be eaten right away would be taxed.
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The state collects the sales tax and distributes each district's share. Local school boards then decide how their district's money is used within the limits set by state law.
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Yes. Every school district in the county will benefit. The one-cent tax revenue will be collected from all businesses in the county and distributed to school districts based on student enrollment.
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Revenue from the one-cent sales tax is distributed to every public school district in the county based on the number of resident students enrolled in each district, and it can be used only for the purposes allowed by state law.
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Yes. Revenue will be generated from everyone who shops and dines in Adams County, regardless of where they live.
A recent study by PGAV planners estimated that 60% of all purchases in Adams County are made by visitors passing through.
Additionally, this one-cent tax would allow non-property owners to help support local schools, reducing some of the financial burden on property owners.
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The amount each district receives is based on the number of students in the district who live in Adams County
Central CUSD 3 — $1,069,944 annually
Estimated Adams County enrollment: 777Liberty CUSD 2 — $780,355 annually
Estimated Adams County enrollment: 567Mendon CUSD 4 — $915,393 annually
Estimated Adams County enrollment: 665Payson CUSD 1 — $576,971 annually
Estimated Adams County enrollment: 419Quincy SD 172 — $8,516,867 annually
Estimated Adams County enrollment: 6,185
Southeastern CUSD 337 and Western CUSD 12 both have a small percentage of students in Adams County. Southeastern CUSD 337 has approximately 40 students who live in Adams County and is estimated to receive $54,549, and Western CUSD 12 has four students and is expected to receive $5,719.
Enrollment of Pre-K-12 students as reported by ISBE Fall Enrollment Report then adjusted by % of EAV in the County. ISBE’s figures are assumed to be students housed by each district. Estimated annual sales tax revenue based on 1% sales tax, derived from the Illinois Department of Revenue CTPS calendar year 2025 data, also excludes 1% State and 1% ROE fees.
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Some school districts could choose to use sales tax revenue to pay qualifying debt currently being paid with property taxes. School districts may also choose to use the sales tax revenue for future bonds or projects that support school facility initiatives.
Whether that happens, and what it could mean for taxpayers, would depend on the individual district.
Sales tax revenue could also be used for future bonds or projects that would otherwise be paid for by property taxes.
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“Shall a retailer’s occupation tax and a service occupation tax (commonly referred to as a ‘sales tax’) be imposed in Adams County, Illinois, at a rate of 1% to be used exclusively for school facility purposes, school resource officers, and mental health professionals?”
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Illinois law requires school boards representing more than half of the county's public school enrollment to approve resolutions placing the question on the ballot.
That threshold was met in Adams County. The question was then submitted to the Adams County Clerk to place on the ballot for the November election.
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Election Day is Tuesday, November 3 | Polls open: 6 a.m. to 7 p.m.
Early voting begins September 24, 2026.
For details on voter registration, mail-in voting, polling locations, and more, visit www.elections.il.gov. -
To learn more, contact your local school district by visiting their website.
Frequently Asked Questions
Voting Information
Election Day is Tuesday, November 3 – Polls open: 6 a.m. to 7 p.m.
Early voting begins September 24, 2026
For details on voter registration, mail-in voting, polling locations, and more, visit www.elections.il.gov.
Have A Question?
Complete this form and a representative from your school district will reach out to you.