Frequently Asked Questions

How was this plan developed?

After months of continued investigation following the failed referendum efforts, the Board of Education voted to move forward with a plan that would provide funding to design and build a smaller addition at Eisenhower and provide Full-Day Kindergarten by August 2027, which meets the State mandate. The NO TAX IMPACT solution provides $16.5M to address critical construction needs at Eisenhower, MacArthur, and across the District by refinancing our current debt.

Throughout the Spring, the Administration developed and presented an extensive study of Sustainable Financing in District 23. These presentations provided an honest and transparent analysis of the current and future financial status of the organization. Unfortunately, that forecast identified a long-term structural deficit, driven by operational and educational costs rising faster than incoming revenues. The structural deficit we, and other Districts, are battling will likely require a combination of program and staffing cuts, changes to our expectations for services, and an increase in revenue just to maintain our financial standing. Mindful of the impact on taxpayers and our broader community, the Board and Administration have worked to articulate a plan that minimizes cost and limits the scope of reductions. At the August 2026 Board of Education meeting, a resolution was unanimoulsy approved to place a referendum question on the ballot.

What is included in the plan?

Key Details of the November 3rd Referendum Measure:

• Rate Adjustment: A proposed $0.35 increase in the tax rate.

• Estimated Tax Impact: An estimated $28 per month ($336 annually) for the owner of a home with a market value of $350,000.

• Reduced Ask: For the third time, the District has reduced the ask to lower the tax impact to residents.

• Revenue Generation: The measure will generate up to $4 million annually in new, locally controlled funding.

• Purpose: Funds will directly support maintaining essential instructional programs, retaining qualified staff, saving for long range facility needs, and preserving key student support services.

If approved by voters, the additional revenue will allow the district to stabilize its operating budget and minimize further reductions in administrative and program costs, deeper disruptions to classroom learning, and extracurricular opportunities.

What are the benefits to students and families?

Our kids deserve the same quality educational opportunities available to students in neighboring districts. 

Without additional funding, the district will need to reallocate its limited existing resources, leading to increased class sizes and cuts to programs and services districtwide. For a community that takes so much pride in our high-quality education, this is not the future we want for our kids. Especially since it would also likely hurt our property values as prospective home buyers begin to look elsewhere.

This referendum seeks TO MAINTAIN our current success and competitiveness for future generations of students.

What’s at risk?

• Larger class sizes

• Reductions/elimination of non-mandated programs

• Fewer extra-curricular activities

• Less professional development and training

• Cuts to non-classroom instructional staff

• Reductions in transportation services

• Increased student load per route

• Longer route times

• Fewer community stops

• Continued deferrals of facility maintenance

Why is the referendum necessary?

One of the greatest strengths of our District is that we are a small, community-based organization. Our dependence on local tax revenue, is one of our most significant challenges.

School funding in the State of Illinois is directly connected to local factors including home values, available residential tax base, corporate or commercial  tax base, and other local economic indicators. While we do recieve base funding from the State of Illinois and some reimbursement through Federal grants, our local community makes up more than 80% of all revenue for the District.

• Delays in property tax collection and dispersements from Cook County over the past few years have significantly impacted our stability and highlight the need for more substantial funding in reserves. 

• New revenue from the State of Illinois is minimal and what's worse, reductions in reimbursements for mandated programs push more of the costs to the local taxpayers. District 23 estimates a more than $2,000,000 gap in funding from the State of Illinois just to reach a level of adequacy. 

• Similarly, the Federal Government has placed additional constraints and reduction in funding for programs and services, requiring local funds to make up the difference.

All of this takes place in the same economic environment as our taxpayers, placing the same pressures on us as an organization as to our community.

• Rising inflation is growing faster than our revenue

• Medical, dental, and other insurance costs have seen astronomical increases, despite our cost-reduction efforts.

• Energy costs, including gas and electric, have continued to grow. 

• Purchased services from our vendors, such as Transportation, have grown siginificantly over the past few years. 

Without additional funding, meeting these rising costs and lost revenue will require the district to reallocate existing resources, leading to increased class sizes and cuts to programs and services districtwide. For a community that takes so much pride in our high-quality education, this is not the future we want for our kids. Especially since it would also likely hurt our property values as prospective home buyers begin to look elsewhere.

How will the referendum impact my taxes?

We are one of the most fiscally conservative districts in the region. Our tax rate is second lowest among all our neighboring districts, we always operate with a balanced budget, and we deliberately maintain the lowest fund balance in the region—we see that as good stewardship of our community’s tax dollars. We haven’t passed a referendum since 1987, despite receiving limited funding from federal and state sources. As a result, our funding levels are among the lowest in the region, but we make do with what we have, actively maintaining our facilities while focusing every possible dollar into classrooms to benefit students.

If the referendum is successful, the average $350,000 home in District 23 would see an increase of  $28 per month ($336 per year) in property taxes. Please utilize our tax calculator LINKED HERE to determine your tax impact. After a successful referendum, D23 taxing rates will still be substantially lower than those of surrounding districts.

The Board of Education is sensitive to the impact of tax increases to the community and aware of the challenges homeowners face in today’s economy.  We have already implemented reductions and cuts, but have reached the point where new revenue is necessary JUST TO MAINTAIN our current programs and services.

What has the District already done to address this deficit?

District 23 has been working to delay the impact and has taken many proactive steps to address the structural deficit:

• The District sought a referendum for Safety, Facilities, and Programs prior to reductions

• Reduced Scope of Projects and Tax Impact

• Refinanced Debt to provide needed funds for capital improvements to meet State Mandate for Full Day Kindergarten

• Implemented reductions to offset operational costs for Full-Day Kindergarten

• Reductions in Staffing - 3FTE

• Implemented a “Hiring Freeze”

• Maintained Class-Size Guidelines

• Continued Special Education cost containment (in-district services)

• Deferred Curriculum purchases

• Per Pupil Allocation Reduced by 10%

• Departmental Budgets Reduced by 10%

• Continued practice of Zero-Based Budgeting

• Delayed and reduced Technology purchases

• Addressed Immediate Safety, Security, and Facility Needs.

• Deferred/phased purchases and projects

• Commitment to rebuilding fund balance to 33%

What will we see on the ballot?

To achieve the improvements desired by our community, the Prospect Heights School District 23 Board of Education voted unanimously to place the following referendum question on the ballot in the upcoming November 3rd election:

“Shall the limiting rate under the Property Tax Extension Limitation Law for Prospect Heights School District Number 23, Cook County, Illinois, be increased by an additional amount equal to 0.350000% above the limiting rate for levy year 2024 for the purpose of providing educational programming and instruction and operating, maintaining, improving and constructing school buildings and facilities and for other school purposes and be equal to 3.634147% of the equalized assessed value of the taxable property therein for levy year 2026?”

Who can vote and where can I register to vote?

You can vote in the November 3rd election if you are a U.S. citizen, you will be 18 years old by election day, and if you have been a resident of your precinct at least 30 days prior to election day. You must be a registered voter, and you may register to vote online through the Illinois State Board of Elections website.

What are the different ways to vote?

You can vote by mail. You may now request a vote-by-mail application HERE.

You can vote early. Early voting begins October 19 and runs through November 2 at various locations throughout Cook County. Click HERE for early voting locations.

You can vote in person on election day, November 3. Click HERE to find your polling place location.

How did the District afford the recent construction at MacArthur and Eisenhower without the referendum passing?

The District maintains a 10 year facility plan that monitors and projects infrastructure needs for all of our buildings. Just like a homeowner, the District needs to maintain the roofs, plumbing, concrete, HVAC, electrical,  and other building elements. The windows, siding, and doors replacement project at MacArthur has been on the plan for many years and deferred until we were able to finance through existing borrowing capacity. 

In order to meet the State mandate for Full Day Kindergarten in August of 2027, the District needed to move forward with a building addition at Eisenhower to provide the needed space for these additional students.  The District listened closely during the recent elections and streamlined this new plan to include only the elements essential to meeting the mandate. The District’s existing bonds have been successfully refinanced with $0 additional cost to taxpayers. Full Day Kindergarten operational costs will be funded through reductions in programs, services, and staffing.

While the addition meets the immediate needs for Full Day Kindergarten, it falls well short of addressing all of our needs.

• 12,000 less sq.ft.

• $12.5M less in cost

• 4 fewer classrooms

• 5 fewer offices

Does District 23 receive any of the grant funds generated at Chicago Executive Airport? Why does Wheeling District 21 get them? 

The naming conventions of School Districts in Illinois can be very confusing and perhaps, misleading. Prospect Heights District 23 actually serves only the western half of the city of Prospect Heights, comprising about 33% of our students; another 33% are residents of Arlington Heights, 33% from Wheeling, and we serve a small neighborhood in  Mount Prospect. The Chicago Executive Airport is within the boundaries of Wheeling District 21 so they receive the funding from that area and District 23 does not. Wheeling District 21 actually serves the other half of Prospect Heights, and residents of Wheeling, Arlington Heights, and Buffalo Grove.

Will the District charge tuition for Full-Day Kindergarten?

While no formal decision has yet been made, the District would likely charge a Registration Fee as we do for all other grade levels based on the curriculum, technology, and program needs of Kindergarten. The current fee structure for our half-day program would be reviewed and updated fees would be presented in December/January of next school year.

How much of the capital investment is coming from the State vs. this tax rate increase?

Unfortunately, there have been no funds allocated by the State to address this mandate. While we do receive some State funding (approximately 8%), those are primarily grants that serve targeted populations. Our Evidenced Based Funding increases by about $35,000 each year, but is offset by reductions in other allocations. 90% of all revenue is received from our local tax dollars.