During the 2026 General Assembly session, a bill was passed and signed into law by Gov. Abigail Spanberger that allows all Virginia cities and counties to hold a voter referendum on adding a 1% sales tax to fund school construction, renovations, and payment of construction debt.
If passed, money raised from the 1% increase must go strictly toward capital projects, such as building new schools, major facility renovations, or paying off related construction debt. The tax applies to general retail purchases made within the participating locality, meaning visitors, commuters, and tourists help contribute alongside local residents. It excludes purchases of groceries and personal hygiene products. There is a sunset provision of 20 years.
What is taxable under the additional sales tax?
- Personal property items such as clothes, furniture, appliances, and cars
- Hotel or other short-term lodging
- Prepared meals
- Some limited professional services if part of a sale, lease, or rental agreement pertaining to personal property.
What is not taxable?
- Groceries – food that is unprepared for immediate consumption
- Personal hygiene products
- Prescription drugs
- Professional services – legal, medical, financial, and labor work
- Gas in Madison County
You can tour the middle and high school complex and learn more on Saturday, September 19 at 9:00 a.m. and Saturday, October 17 at 9:00 a.m. Meet at the high school entrance.