Sales Tax Referendum
One Cent. Real Impact.
Understanding School Facility Needs in York County
The York County Board of Supervisors recently approved a resolution asking the York-Poquoson Circuit Court to place a referendum before voters on the November 3, 2026, General Election ballot. The referendum asks whether York County should be allowed to add a local sales tax of up to 1%, with the revenue dedicated to school capital projects.
The York County School Division does not advocate for or against ballot measures. Our role is to share clear, factual information so families, staff, and community members can understand the referendum and how school facilities are planned and funded.
What Is the Referendum?
On November 3, 2026, York County voters will decide whether to authorize the County to impose an additional local sales tax of up to 1%. If approved and later put into effect, the revenue would be used for eligible projects to build or make major renovations to public schools.
A vote to approve the referendum would give the County permission to impose the additional sales tax. The tax would not automatically take effect. The Board of Supervisors would need to take separate action to put the tax in place.
The Ballot Question
The proposed referendum would appear on the November 3 ballot as follows:
“Shall York County, Virginia be allowed to enact a local retail sales tax of up to one percent (1%) to provide funds that shall only be used for capital projects for the construction or renovation of public schools in York County, which tax shall expire on or before July 21, 2046.”
Why Is This Being Considered?
Our schools are an important part of our community. School buildings are long-term investments that need regular care, repairs, and updates. Over time, some buildings also need major renovations or replacement.
Recently, an independent, third-party facilities study reviewed York County's school buildings and identified significant construction and facility needs across the division. The study gives school and County leaders additional information to help plan for these needs over time. The study will be presented to the School Board and Board of Supervisors at a public meeting in September.
The York County School Division uses a Capital Improvement Program, or CIP, to plan for major school facility needs. The Board of Supervisors has encouraged the School Division to explore a 15-year CIP to support longer-term planning. Looking farther ahead can help the County and School Division better understand when projects may be needed and plan for their costs over time.
Long-term planning can also help avoid having many large construction projects happen at the same time. Spacing projects over a longer period may help reduce pressure on the County's overall budget and allow the community to plan for major investments more carefully.
How School Capital Projects Are Funded
School construction and major renovations are different from the day-to-day operation of schools. Capital projects can be funded through local, state, federal, and other sources, depending on the project and the funding available.
State law limits revenue generated through the proposed referendum to eligible school capital expenses, such as:
- New school construction
- Major school renovations
- Bond and loan financing costs associated with those projects
The revenue could not be used for:
- Teacher salaries
- Instructional programs
- School operating expenses
- General County operations
- Existing debt
YCSD also applies for state and federal grants that can help pay for eligible school construction and renovation projects. These grants have different rules and funding limits, so they are one part of a broader approach to meeting school facility needs.
Understanding the Tax
If voters authorize the tax and the Board of Supervisors later puts it into effect, a full 1% local sales tax is estimated to generate about $12 million each year for eligible school capital projects.
The referendum would authorize a local sales tax of up to 1%. The examples below show what a full 1% increase would mean for taxable purchases, using a current 7% sales tax rate and an 8% rate.
| Taxable Purchase | Current 7% Tax | Proposed 8% Tax | Difference |
|---|---|---|---|
| $1 | $0.07 | $0.08 | $0.01 |
| $10 | $0.70 | $0.80 | $0.10 |
| $50 | $3.50 | $4 | $0.50 |
| $100 | $7 | $8 | $1 |
A sales tax applies to taxable purchases made by people who live in York County as well as visitors and others who make taxable purchases in the County.
What Will Happen with the Referendum?
If the referendum is approved
Approval would give the County permission to impose the additional local sales tax. The tax would not automatically take effect. The Board of Supervisors would need to take separate action to put the tax in place.
If the referendum is not approved
The additional local sales tax could not be put in place. The County would continue to look at ways to fund school facility needs.
The Board of Supervisors has said that other local revenue options could be considered if additional funding is needed, including possible changes to the real estate tax. Any such changes would require separate action through the County's normal budget and public decision-making process.
Additional Information
Additional information, including frequently asked questions about the referendum, is available through York County.