Home rule sales tax

​​​​Home rule is the ability of a Municipal government to facilitate
greater loca
l control over the government decision making process. Home
rule charters, or local constitutions that establish such status, are
voted on by the residents. This article looks at the case to increase
Glenview’s Home Rule Sales Tax (HRST) from 0.5% to 0.75%.​​

The levying of a home rule sales tax is a means to generate village
income. All cities that have a population over 25,000; have a home rule
option in Illinois, municipalities however are optional. A majority of
the communities surrounding Glenview have HRST that greatly exceeded
Glenview’s 0.5%. As of July 1st 2007; Northbrook to the north had a HRST
of 0.75%, Morton Grove to the south was 1.00% and Des Plaines to the
west was levying a 1.00% HRST. The increase in HRST tax was requested so
that the Village could continue to meet the needs of capital
improvement projects which were currently running at a deficient. An
increase would help assure that the quality of infrastructure that
Village residents had come to expect would be maintained.

By providing a map of neighboring communities and their current rates
it gave context to a 0.25% raise. According to the spatial analysis
Glenview’s updated 0.75% rate was not out of line with other North Shore
communities. In all the map depicted 23 comparable communities to
Glenview, 13 of which had HRST of 1.00% and three with 0.75%. Effective
July 1, 2008 the HRST for Glenview was increased from one-half of one
percent (.50%) to three-fourth of one percent (.75%).​