Voters in 47 Virginia localities decide on 1% sales tax for school construction

Voters in 47 Virginia cities and counties decide Tuesday whether their local governments may add up to one percentage point to the sales tax, with the money set aside for building and renovating public schools.

The referendums are possible because of a 2026 change in state law that extended the authority to every locality. Before that, only nine localities had been granted the power individually, according to a September presentation by the Virginia Association of Counties and the Virginia Municipal League to the state Commission on School Construction and Modernization. Those nine are Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick and Pittsylvania counties and the City of Danville. The presentation says all but Mecklenburg have held referendums and that every one eventually passed.

What a yes vote does, and does not, do

A yes vote does not put the tax into effect by itself. If voters approve, the local governing body still has to adopt a separate ordinance levying the tax. That ordinance must take effect on the first day of a month at least 120 days after it is adopted and must set an expiration date, according to the VACo-VML presentation. The Virginia Department of Elections ballot list shows the questions generally set expirations about 20 years out. Examples are Augusta County's on Aug. 11, 2046, and Grayson County's on June 30, 2046.

The revenue can only pay for new school construction, major renovations and related debt costs. It cannot cover operating expenses such as teacher salaries, WMRA reported. Food bought for home consumption and essential personal hygiene products are exempt.

How much money is at stake

Using Virginia Department of Taxation data, VACo and VML estimate that the 47 localities together would collect about $414 million in fiscal 2026 if all of them levied the full tax. By their figures, that total climbs to roughly $434 million by fiscal 2028.

The largest single question is in Chesterfield County. On its referendum information page, the county estimates the tax would bring in $65 million to $70 million a year and raise the local sales tax rate from 6% to 7%, with an expiration of July 22, 2046. The county says that if voters approve, the Board of Supervisors has signaled it will consider cutting the real estate tax rate by 2 cents and the personal property tax rate by 10 cents.

Other localities on the list include Norfolk, Newport News, Portsmouth, Winchester, Frederick County, Albemarle County and Charlottesville. In Albemarle, school officials have identified more than $500 million in capital needs, WMRA reported, including a proposed $231.6 million high school. Charlottesville estimates the tax could raise about $12 million a year. Nelson County estimates about $1.9 million and projects that roughly 22% would come from visitors and nonresidents.

Supporters and skeptics

In Waynesboro, Mayor Kenny Lee told WMRA that the final phase of the Waynesboro High School renovation will cost an estimated $55 million to $56 million and will go ahead either way. If the referendum fails, he said, the city would have to consider raising the real estate tax to cover the debt. A yes vote, he said, would let the council discuss possibly lowering that tax. Any such cut would require a separate council vote.

Some voters object to who pays. A Fluvanna County resident interviewed by WMRA said he voted no because sales taxes fall hardest on working-class families. WMRA also cited the Institute on Taxation and Economic Policy's finding that lower-income households spend a larger share of their income on sales and excise taxes.

Polls are open until 7 p.m. Tuesday. Anyone in line at closing time may vote. Unofficial results will be posted on the Department of Elections results site as localities report.