Albemarle County voters will decide this November whether the County may impose an additional 1% local sales and use tax, equal to one cent per dollar on taxable purchases, dedicated solely to building and renovating public schools.
The General Assembly authorized localities the option to hold referendums on the tax through Virginia’s 2026-2028 budget, which took effect July 1, 2026. On July 15, 2026, the Albemarle County Board of Supervisors voted to place the referendum on the November 3, 2026, ballot.
The ballot question will read:
Shall the County of Albemarle impose a one percent (1%) sales and use tax to fund capital projects for the construction or renovation of schools, with revenues to be used solely for those purposes, and the tax to expire on June 30, 2046?
“The authority to bring this question to the Albemarle community has been a legislative priority of the Board of Supervisors for several years,” said Albemarle County Board of Supervisors Chair Ned Gallaway. “If approved, the tax would provide another revenue option for the Board to consider as we develop annual and multiyear budgets to address the capital needs across our schools.”
If approved by voters and imposed by the Board, the additional sales tax would provide a revenue source dedicated solely to school construction and renovation. Initial estimates indicate it could generate approximately $20 million per year, although actual revenue would depend on taxable sales and applicable exemptions.
Eligible expenses include building or expanding schools, modernizing facilities, replacing major building systems, making safety or accessibility improvements, and paying financing costs for eligible projects. The revenue could not be used for routine maintenance, salaries, instructional costs, classroom supplies, technology, buses, operating expenses, or non-school County projects.
“State law authorizes Albemarle County to ask voters whether to permit this dedicated local sales tax,” said Chief Financial Officer Jacob Sumner. “If voters approve the referendum, the Board of Supervisors would then need to adopt an ordinance imposing the tax. The earliest anticipated start date for the additional 1% sales tax would be May 1, 2027.”
Albemarle County Public Schools has identified significant long-term capital needs, including new schools, expanded capacity, renovations, and major building system replacements. School projects compete with public safety facilities, parks, and other infrastructure for available funding and borrowing capacity.
Approval of the referendum would not determine which projects receive funding. The School Board would continue to identify and recommend school capital projects, and the Board of Supervisors would make funding and financing decisions through its capital budget process. The Board could use the revenue as it is collected, save it for future projects, use it to repay bonds, or combine these approaches.
The tax would expire June 30, 2046.
The County has created a webpage with the ballot question, frequently asked questions, voting information, and additional resources at Albemarle.org to provide factual, neutral information for residents.
Early voting begins September 18, 2026. Election Day is November 3, 2026.
