AGENDA DATE: 7/15/2026
TITLE:
Resolution Requesting Circuit Court to Order a Sales Tax Referendum
SUBJECT/PROPOSAL/REQUEST: Request for the Board of Supervisors to adopt a resolution petitioning the Circuit Court of Albemarle County to order a referendum concerning the imposition of a one-percent (1%) local sales and use tax dedicated exclusively to school capital projects.
ITEM TYPE: Regular Action Item
STAFF CONTACT(S): Richardson, Sumner, Herrick
PRESENTER (S): Andy Herrick and Andy Bowman
LEGAL REVIEW: Yes
REVIEWED BY: Jeffrey B. Richardson
BACKGROUND: The General Assembly has authorized Virginia localities to adopt an additional 1% local sales and use tax for the sole purpose of funding capital projects for the construction or renovation of schools, provided that the tax is approved by the locality's voters in a referendum. Virginia Code ??58.1-605.1 establishes this taxing authority, and Virginia Code ??24.2-684 sets forth the procedures for placing the question before voters.
The proposed referendum question would ask Albemarle County voters to decide whether to authorize the additional 1% sales tax, with all net revenue restricted to school capital needs. Under the governing statute, the tax would expire no later than June 30, 2046, unless it terminates earlier due to the full repayment of any bonds or completion of the capital program financed by the tax.
Adoption of the accompanying Resolution (Attachment A) would authorize County staff to file the required petition with the Circuit Court and initiate the process for holding the referendum on the November 3, 2026 general election ballot.
STRATEGIC PLAN: Education & Learning - Support exceptional educational opportunities.
DISCUSSION: Albemarle County currently funds the majority of its Capital Improvement Plan (projects for both local government and public schools) through tax revenues and the proceeds of bond issuances. The dedicated tax contemplated by ??58.1-605.1 would enhan...
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