1% Sales Tax Referendum

FAQs surrounding the
1% Sales Tax Referendum

Proposed 1% Sales Tax for School Construction

Radford City Schools has worked diligently to maintain its schools and responsibly utilized the funding available to the division. However, aging facilities and other building needs present challenges for students and staff each day.

Radford City Council has approved placing a proposed 1% local sales and use tax referendum on the November ballot. If approved by voters, all revenue generated by the tax would be dedicated to eligible school construction, major renovation, and modernization projects.

On Tuesday, November 3, Radford voters will decide whether to authorize the additional tax. The tax will take effect only if it is approved by a majority of voters.

Please browse the answers to these Frequently Asked Questions (FAQs) below to learn more about the proposal and what it would mean for our schools, students, staff and community (many of our spaces are used for community events).

If you have additional questions, please contact Adam Joyce at [email protected].

Frequently Asked Questions

Select a question below to reveal or hide the answer.

What is the proposed 1% sales tax?

The proposal is an additional local sales and use tax of 1%. Revenue generated by the tax would be dedicated to eligible construction, major renovation, and modernization projects for Radford City Schools. The tax would take effect only if it is approved by a majority of voters.

How did this school construction funding option become available?

Earlier this year, the Virginia General Assembly approved legislation allowing counties and cities across the state to seek voter approval of an additional local sales and use tax of up to 1% for eligible school construction and major renovation projects.

The legislation created a new local funding option, but it did not automatically impose a tax. The City Council had to first approve placing the question on the ballot (which was done in July), and a majority of voters must then approve the referendum on November 3 before the tax can take effect. The School Board cannot implement the tax on its own.

Why are Radford City Schools considering this funding option?

Although the division’s schools have been well-maintained, students and staff face several facility challenges each day. The division’s most significant needs include:

  • Radford High School and John Dalton Intermediate School:
    • Structural Wall Cracking
    • Active Roof Leaks
    • Boarded up Windows where insert AC Units were once used
    • Various Americans with Disabilities (ADA) issues
    • 2 separate Fire Alarm systems that need to be combined into one comprehensive Unit
    • Cracked and uneven Flooring
  • Career and Technical Education wing of HS:
    • Not enough Restrooms
    • Active Roof Leaks
    • Rusted Soffit and Outriggers
    • Boarded up Windows where Air Conditioning Units were once in use
    • Damaged and uneven Flooring
    • Inadequate Space for several Classrooms
  • High School/Middle School Gym issues including:
    • Structural Cracking
    • Outdated and insufficient Windows
    • Antiquated and inoperable Bleachers

Radford City Schools makes the best possible use of its available funding. However, the division cannot address all its major facility needs through its annual operating budget or Capital Reserve Fund alone.

Further, during the last two budget cycles, the Capital Reserve Account has been used to support school programs beyond its intended purpose of funding capital projects. This process runs counter to the spirit of the Fund and is not sustainable for long term budget needs.

When will voters consider the referendum?

The proposed referendum will appear on the ballot Tuesday, November 3, 2026.

Who makes the final decision?

Our community’s voters make the final decision. The proposed tax cannot take effect unless a majority of voters approve the referendum on November 3.

Can the School Board impose the tax?

No. The School Board cannot impose the tax or place the referendum on the ballot by itself.

What happens if voters approve the referendum?

Approval would authorize the City Council to implement an additional 1% local sales and use tax. Revenue from the tax would be dedicated to Radford City Schools capital projects and associated financing costs, if any.

What happens if voters do not approve the referendum?

If the referendum is not approved by a majority of voters, the proposed tax will not take effect. The division would then not have access to the potential revenue to fund school facilities and construction projects.

How could the revenue be used?

Per Virginia law, revenue could be used for eligible school capital expenses, including:

  • Construction of new schools
  • Major renovations or modernization of existing schools
  • Eligible bond or loan financing costs associated with those projects

Revenue from the sales tax cannot be used for employee salaries or benefits, instructional materials, routine supplies, general programs, or other day-to-day operating expenses.

Could the sales tax replace existing local funding for schools?

No. The sales tax would provide an additional funding source for eligible school capital projects. It could not replace the division’s existing local support for school facility needs.

What purchases would be subject to the additional tax?

The additional 1% tax would apply to a variety of purchases already subject to Virginia’s sales tax. Examples include clothing, electronics, furniture, restaurant purchases, certain leased or rented items, and some short-term lodging.

The sales tax would not apply to groceries and food purchased for human consumption, nor would it apply to personal hygiene products.

Additionally, basic services and most purely digital products are generally not subject to Virginia sales tax. Because the proposed local tax applies to purchases already subject to the state sales tax, items that are not taxable under state law generally would not be subject to the additional local tax.

Would visitors and nonresidents pay the tax?

Yes. Visitors, commuters, and other nonresidents would pay the additional tax when they make taxable purchases in the community. This would allow people who use local businesses, restaurants, lodging, and other services to help support eligible school facility projects.

How is a sales tax different from relying on property taxes?

A sales tax is supported by taxable purchases made in the community. This includes purchases made by residents as well as visitors, commuters, and other nonresidents.

As a result, eligible school capital costs could be supported by a broader range of taxable economic activity rather than relying only on local property owners.

Why do we need a 1% sales tax if Virginia already has lottery funding for schools?

Virginia Lottery proceeds are an important source of public education funding, but they do not fully cover the cost of major school construction projects. Lottery proceeds are distributed among all 131 public school divisions in Virginia and represent only one portion of the state funding provided for public education.

Although Virginia law allows certain lottery funds to be used for eligible capital expenses, including school construction, renovations, technology infrastructure, and debt service, the amount available is generally much less than the cost of renovating or replacing aging school buildings. Lottery funds also help support a range of educational needs across the commonwealth.

The proposed 1% sales tax would provide an additional, locally controlled funding source dedicated to Radford City Schools capital projects and related financing costs. It could not be used for salaries, utilities, classroom supplies, or other day-to-day operating expenses. If approved, the revenue would help address long-term school facility needs without relying solely on local property taxes or limited state funding.

How much would the additional sales tax add to a purchase?

The proposed tax would add $1 for every $100 in taxable purchases.

For example, a purchase that costs:

  • $1 would include an additional penny.
  • $10 adds 10¢ more.
  • $50 means an additional 50¢.
  • $100 would include an additional $1.

The additional tax would not apply to purchases that are exempt under the proposal, including food purchased for human consumption and essential personal hygiene products.

Who would collect and administer the tax?

The Virginia Tax Commissioner would administer and collect the tax in the same manner as the state sales tax. Schools would not collect the tax directly.

Would the tax remain in place permanently?

No. Per Virginia law, the tax cannot remain in effect for more than 20 years from the date of the local resolution.

How much revenue is the tax expected to generate?

Based on current estimates, the 1% sales tax could generate about $1.6 million for school construction and renovation projects. Actual revenue would depend on taxable sales within our city.

Does approval of the referendum automatically approve specific construction contracts?

No. Approval of the referendum would authorize the additional sales tax.

Individual projects, financing arrangements, contracts, and expenditures would still be subject to the applicable public approval, procurement, budgeting, and oversight processes conducted by the School Division and the City, where applicable.

Where can I cast my ballot on election day?

Election Day is Tuesday, November 3, 2026. Residents can cast their ballots at their usual polling location. Polls are open from 6:00 a.m. to 7:00 p.m. on election day.

Can I vote absentee in this election?

Voters may request that an absentee ballot be mailed to them for any reason. However, you must be registered to vote before you can request an absentee ballot.

If you are registered, you can request an absentee ballot by visiting the Virginia Elections webpage.

When is the deadline to register to vote?

In Virginia, the deadline to register to vote is 11 days before the election.

For this election, the deadline is Friday, October 23. Voters may register through Election Day and vote using a provisional ballot.

To learn more about registering to vote, visit Virginia's voter information portal. Additional information on registration and other deadlines is available at Virginia Department of Elections.