Wythe County Asks Court to Put 1% School Sales Tax on November Ballot

Wythe County supervisors are asking the Wythe County Circuit Court to place a proposed additional 1% local sales tax for school construction and major renovations before voters on Nov. 3, 2026.

The Board of Supervisors adopted the request at its July 14 meeting, according to the county. The referendum is not yet guaranteed: the court must approve the request before the question can appear on the ballot, and voter approval would still be followed by a separate county ordinance before the tax could be collected.

What the board approved

The proposed ballot question would ask whether Wythe County should be authorized to levy an additional 1% sales tax. The revenue would be restricted to capital projects for constructing or renovating schools and related facilities, including associated bond and loan financing costs.

The taxing authority and referendum electorate would be countywide. That means the proposal would cover Wytheville as part of Wythe County, although the county—not the town—would be the taxing authority.

Projects named in the proposal

According to the county, the potential revenue would support eligible school capital improvements totaling more than $72 million. The preliminary list includes a new Spiller Elementary School, renovations at Fort Chiswell High School, athletic-field and other facility improvements at county high schools, and roof and chiller replacement projects.

The list identifies eligible capital needs; it does not establish that every project has been fully designed, bid or scheduled for construction.

Revenue and tax comparison

Preliminary financial projections prepared by Davenport & Company and reviewed by county officials estimate that the additional 1% sales tax could generate approximately $5 million to $6 million annually.

The county also says financing a program of that size without the sales-tax revenue could require the equivalent of an estimated 20-cent increase in the real-estate-tax rate. The revenue estimate and tax comparison are preliminary county figures, not independently audited findings presented in the county announcement.

County estimates further indicate that more than 40% of the proposed sales-tax revenue could come from purchases by travelers and tourists visiting Wytheville and Wythe County. That is a county estimate, not an independently verified finding.

What state law requires

Virginia law allows an eligible county to seek an additional local sales tax of up to 1% for school capital projects, but the tax may be levied only after voters approve it in a referendum initiated by the local governing body.

The Circuit Court clerk must publish notice of the referendum in a newspaper of general circulation once a week for three consecutive weeks before the election. The ballot question must state that the revenue will be used solely for school construction or major renovation capital projects and must identify the tax’s expiration date.

If voters approve the measure, the Board of Supervisors would still have to adopt an ordinance before collection could begin. The ordinance must take effect on the first day of a month at least 120 days after adoption.

The additional tax could not be charged on food purchased for human consumption or essential personal hygiene products. The county’s proposed ballot language states that the tax would expire no later than June 30, 2046. Under state law, a bond- or loan-financed school-project tax expires when those bonds or loans are repaid, and the expiration date may not be more than 20 years after the resolution authorizing the referendum request.

What happens next

The immediate next step is review by the Wythe County Circuit Court. If the court orders the referendum, county voters could decide the question on Nov. 3. If voters approve it, the Board of Supervisors would then decide whether to enact the tax through an ordinance.

Sources

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