Non-Home Rule Sales Taxes
Special Non-Home Rule Sales Tax
On September 13, 2022 the Libertyville Board of Trustees passed an ordinance enacting a Special Non-Home Rule Sales tax at a rate of 0.5% in order to fund municipal facility improvements. This Special Non-Home Rule Sales tax should be collected by retailers beginning on January 1, 2023. The Illinois Department of Revenue, as well as the Village, will communicate further about this change in the fall of 2022.
Special Non-Home Rule Sales Tax Information
Non-Home Rule Sales Tax Referendum
On the March 17, 2020 Presidential Primary Ballot, the residents of the Village of Libertyville voted to impose a local sales tax of 1%. The tax is equivalent to a penny per dollar on general merchandise. The local sales tax does NOT apply to medicines, titled goods, such as cars and trailers, and most groceries. As of July 1, 2020 the local sales tax will begin being collected on all applicable purchases. To review a summary of the sales tax rate change click here.
The Village requires the revenue from the local sales tax to offset a nearly $2,500,000 annual capital improvement deficiency for roads, sidewalks, streetlights, parking lots, parks, facilities, and technology. Furthermore, the Village is preparing to establish a stormwater utility in order to construct projects identified in the Master Stormwater Management Plan. A portion of the revenues from a local sales tax may be used to provide an initial funding source for the stormwater utility.
Materials from Non-Home Rule Sales Tax Referendum
Special Village Views Referendum Edition
Village Publications Associated with Local Sales Tax Revenue UtilizationThe Village of Libertyville Capital Improvement Plan (CIP) is a multiyear plan covering a ten year period that helps the Village budget for and schedule necessary capital improvement projects.
The Village's pavement assessment report includes an evaluation of the existing pavement roadways owned and maintained by the Village and establishes a continuous twenty-year road maintenance program.
Click here to view the pavement assessment report
Click here to view a map of past and planned projects
The Village-wide Master Stormwater Management Plan (MSWMP) includes a variety of proposed flood reduction projects. Click here to view the MSWMP