ERIC Number: ED604802
Record Type: Non-Journal
Publication Date: 2019
Pages: 88
Abstractor: As Provided
ISBN: 978-1-3922-5909-2
ISSN: EISSN-
EISSN: N/A
The Effects of the County School Facility Sales Tax on School Districts and Communities
Henderson, Jason
ProQuest LLC, Ed.D. Dissertation, Southern Illinois University at Edwardsville
The County School Facility Sales Tax (CSFT) has been a supplemental funding source for some Illinois school districts since its inception in 2007. CSFT offers districts an alternative source of revenue targeted specifically for school facilities and for paying off existing debt without relying on local property taxes. This study explores and describes how revenue from the County School Facility Sales Tax in Illinois has been spent by school districts in counties where the measure has passed. Through surveys, documents, and interview data, themes emerge related to how school districts have used this additional revenue to shift to a more preventative focus in regards to school maintenance, to improve safety and security of existing facilities, and in some cases, to lower property taxes for constituents. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]
Descriptors: Taxes, Counties, Educational Facilities, Educational Finance, School Districts, Expenditures, School Maintenance, School Safety
ProQuest LLC. 789 East Eisenhower Parkway, P.O. Box 1346, Ann Arbor, MI 48106. Tel: 800-521-0600; Web site: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml
Publication Type: Dissertations/Theses - Doctoral Dissertations
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Illinois
Grant or Contract Numbers: N/A