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 Sales Tax Referendum



This April the Belvidere School District will be asking voters to approve a 1% sales tax increase.  Revenue generated from the increase will be used to pay outstanding bonds, or debt, and provide relief to property owners.

​Michael Houselog ​Superintendent ​(815) 544-0301
​Greg Brown Chief Financial Officer ​(815) 544-8605
Doug Smiley​ VP, Board of Education ​(815) 566-3603

Like so many other school districts, Belvidere continues to experience a decrease in local, state, and federal funding while state and federal mandates continue to rise.  Decreasing property values, lower enrollment numbers, funding cuts, and delinquent payments from the state affect the district's budget.

In an effort to create an alternative funding source for the district, and to provide tax relief to property owners, this April the Belvidere School District will ask voters to approve a countywide 1% sales tax increase.  Revenue generated from the increased sales tax would be used to pay outstanding bonds, or debt, which is typically paid for by property taxes.  Shifting the source of funds means the district would decrease the amount levied against properties.


​Uses of Sales Tax ​Ineligible Uses of Sales Tax
Abatement of property taxes levied to pay bonds issued for capital purposes​ Direct Instructional Costs
​Additions and Renovations Text Books
​Land Acquisition Buses
​Ongoing Maintenance Detached Furniture and Fixtures
​Architectural Planning Computers
​Durable Equipment (non-moveable items) Moveable Equipment
​Fire Prevention and Life Safety Operating Costs
​Disabled Access and Security Salaries and Overhead
​Energy Efficiency
​Parking Lots
​Roof Repairs
​New Facilities


The April 9 election ballot will include the following question:

Shall a retailer's occupation tax and service occupation tax (commonly referred to as a "Sales Tax") be imposed in Boone County at a rate of 1% to be used exclusively for school facility purposes?

Click on the following video link and listen to the Rockford Register Star Editorial Board interview Mr. Houselog, Mr. Smiley, and Mr. Brown regarding the details of the proposed sales tax.


 Sales Tax Information

2013 Sales Tax Referendum.pdf
3/4/2013 2:33 PMHansen, Shannon
District Bond and Interest Payments.pdf
8/7/2012 9:50 AMHansen, Shannon
Frequently Asked Questions.pdf
9/14/2012 10:45 AMHansen, Shannon
Stifel Nicolaus PowerPoint Presentation.pdf
8/6/2012 12:15 PMHansen, Shannon
Use of Illinois County School Facility Tax Receipts Policy.pdf
8/21/2012 8:13 AMHansen, Shannon

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Belvidere Community Unit School District 100 © Copyright 2010. All Rights Reserved.
1201 5th Avenue Belvidere, IL 61008 | 815-544-0301