Some voters will get to decide whether they want a 1% sales tax to fund school construction and maintenance projects.
Legislation passed in Richmond this year allows localities statewide to put the referendum on their ballot if they choose. Previously, only certain localities could propose the sales tax.
It comes after decades of backlog and school divisions begging for more funding.
Though many reports rank Virginia public schools among the best in the nation, Virginia is notably behind on school construction compared to the rest of the country. More than half the state’s public school buildings are more than 50 years old.
The timeline to get the referendum on the November ballot was short, and several school boards throughout Hampton Roads urged their city councils this summer to make it possible.
For each locality where the measure is on the ballot, the wording, school-system size, projected revenue from the tax and construction backlogs vary.
The funding would be exclusively for public school capital improvement projects, and each locality has determined a sunset date for the tax.
Early voting is from Sept. 18 to Oct. 31. The last day to register to vote for the Nov. 3 election is Oct. 23.
See what each locality is proposing on the ballot.
A note on the data:
Estimated annual funds for FY 2027 (excluding food and personal hygiene) came from the Virginia Department of Tax. This estimates how much a 1% sales tax could generate for each jurisdiction.
The number of division-owned buildings came from the Virginia Department of Education’s 2025-2026 list of public school buildings and other instructional facilities and does not include other buildings such as warehouses or central offices.
Requested capital budget came from superintendents’ proposed budgets, while the council-approved capital budget came from city- or county-approved budgets. The difference between the two numbers is an estimated funding shortfall.
The proposed sunset of the tax and the referendum text came from the Virginia Department of Elections.
ISLE OF WIGHT COUNTY
Estimated annual funds for FY 2027: $5.2 million
Number of division buildings: 11
School board-requested capital improvement budget (FY26-27): $75.2 million
Board-of-Supervisors-approved capital improvement budget (FY26-27): $39 million
Difference in requested vs. approved: -$38.5 million
Proposed sunset of tax: June 30, 2046
Referendum text: Shall Isle of Wight County, Virginia be authorized to levy a general retail sales tax at a rate not to exceed one percent (1%), with the revenues to be used solely for capital projects for new construction or major renovation of schools serving Isle of Wight County, Virginia, including related bond and loan financing costs, and that the tax shall expire on June 30, 2046?
MATHEWS COUNTY
Estimated annual funds for FY 2027: $804,000
Number of division buildings: 3
Board-of-Supervisors-proposed school capital improvement projects budget (FY26-27): $2.8 million*
Board-of-Supervisors-approved school capital improvement projects budget (FY26-27): $3 million*
Difference in proposed vs. approved: $230,750
Council-approved capital improvement budget (FY2026): $3 million
Proposed sunset of tax: July 1, 2046
Referendum text: Shall Mathews County enact a one percent (1%) local retail sales tax which shall expire upon repayment of all bonds or loans issued for the construction or renovation of schools, or, in the alternative, for capital projects not funded by bonds or loans, the tax shall expire no later than July 1, 2046, in order to provide funds for capital projects for the construction and renovation of Mathews Public Schools?
*Mathews County does not appear to have a separate capital improvement budget and instead lists capital improvement projects on its website. WHRO added the total of school-related projects. Officials hadn’t responded to requests for clarification in time for publication.
MIDDLESEX COUNTY
Estimated annual funds for FY 2027: $1.5 million
Number of division buildings: 3
School board-requested capital improvement budget (FY26-27): $955,000
Board-of-Supervisors-approved capital improvement budget (FY26-27): $875,000
Difference in proposed vs. approved: -$80,000
Proposed sunset of tax: July 1, 2046
Referendum text: Should Middlesex County add a 1% general retail sales tax on purchases to provide revenue solely for the construction or major renovation of Middlesex County Public Schools in Middlesex County?
NEWPORT NEWS
Estimated annual funds for FY 2027: $31.5 million
Number of division buildings: 40
School board requested capital improvement budget (FY26-27): $46 million
Council-approved capital improvement budget (FY26-27): $46 million
Difference in proposed vs. approved: None
Proposed sunset of tax: June 30, 2046
Referendum text: Shall the City of Newport News, Virginia be allowed to enact an additional local retail sales tax of up to one percent (1%) to provide revenues that shall be used solely for capital projects for the construction or major renovation of schools serving the City of Newport News? This additional tax would expire on June 30, 2046.
NORFOLK
Estimated annual funds for FY 2027: $44 million
Number of division buildings: 46
School board-requested capital improvement budget (FY26-27): $94.5 million
Council-approved capital improvement budget (FY26-27): $74.5 million
Difference in proposed vs. approved: -$20 million
Proposed sunset of tax: June 30, 2046
Referendum text: Shall the City of Norfolk, Virginia, add an additional local general retail sales tax that does not exceed one percent (1%) and that expires on June 30, 2046, in order to provide revenue that is used solely for capital projects for the new construction or major renovation of schools serving the City of Norfolk?
PORTSMOUTH
Estimated annual funds for FY 2027: $11.3 million
Number of division buildings: 19
School board requested capital improvement budget (FY26-27): $7.2 million
Council-approved capital improvement budget (FY2-276): $6.7 million
Difference in proposed vs. approved: -$500,000
Proposed sunset of tax: June 30, 2046
Referendum text: Shall the City of Portsmouth, Virginia be allowed to enact an additional local retail sales tax of up to one percent (1%) to provide revenues that shall be used solely for capital projects for the construction or major renovation of schools serving the City of Portsmouth? This additional tax would expire no later than June 30, 2046.
SUSSEX COUNTY
Estimated annual funds for FY 2027: $1.5 million
Number of division buildings: 3
School board proposed capital improvement budget (FY25-26): $11.4 million*
School board requested operating budget (FY25-26): $24.9 million
Council-approved operating budget (FY25-26): $24.9 million
Difference between requested operating budget vs. adopted budget: None
Proposed sunset of tax: 20 years (2046)
Referendum text: Shall the County of Sussex, Virginia, be allowed to enact a local retail sales tax of up to one percent (1%) to provide funds that can only be used for construction or major renovation of public schools in the County of Sussex for a period of not more than twenty years?
*WHRO reached out to Sussex County for information about a separate county-approved capital budget and did not receive a response in time for publication.
YORK COUNTY
Estimated annual funds for FY 2027: $12.6 million
Number of division buildings: 19
School board requested capital improvement budget (FY26-27): $26.7 million
Council-approved capital improvement budget (FY26-27): $26.7 million
Difference in proposed vs. approved: None
Proposed sunset of tax: July 21, 2046
Referendum text: 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?
The school divisions included in this story are members of the Hampton Roads Educational Telecommunications Association, which holds WHRO’s license.
