Nelson County is one of 47 Virginia localities with a fourth referendum on the ballot.
The referendum asks voters whether the local sales tax should be increased by 1% to fund school construction and renovation.Â
The ballot reads:
“Shall Nelson County, Virginia be authorized to levy a general retail sales tax at a rate not to exceed one percent, with the revenues to be used solely for capital projects for new construction or major renovation of schools serving Nelson County, Virginia, including related bond and loan financing costs, and with the tax expiring on July 14, 2046?”
Nelson County Public School Superintendent Amanda Hester said there are a variety of school construction projects that could use the money.
Rockfish River Elementary is due for a total HVAC replacement, as well as an extra HVAC unit in the gymnasium. This would cost about $1.9 million — the same amount that the tax is expected to generate in revenue each year.
Another priority is finding a new home for the Nelson County School Board office. The office is currently located in the county courthouse, but the Nelson County Board of Supervisors asked the board to relocate in order to make room for other county departments. The school board may move into the high school, a freestanding space, or a combination of the two.
Not everyone in Nelson County is thrilled about the tax.
For Nelson County Supervisor Jesse Rutherford, it wouldn’t be necessary if the General Assembly allocated more state funds towards education.
“The state has done a great job at offloading any responsibility of our school system to the local government,” said Rutherford. “They decided to get really creative and give us the opportunity to tax ourselves even more, to do what the state should already be doing: funding our education systems so that teachers have good pay raises and buildings are adequately safe.”
Virginia schools get funding from a combination of local, state and federal dollars, but for decades school construction projects were primarily the responsibility of local governments, as Virginia Mercury reported in 2021. More state funding has come recently with the School Construction Assistance Program created in 2022.
Local governments across the state raced to get the referendum on the ballot when it became an option in the state budget, which was passed in June. Since Virginia is a “Dillon’s Rule” state, local governments cannot exercise powers unless they’ve been granted authority to do so by the General Assembly. Nine other localities were previously given permission to levy this tax.
If voters approve the referendum, the tax wouldn’t immediately go into effect — it would just give the local government the ability to pass an ordinance adopting the tax.
Subscribe for Voter Guide updates
The latest from the 2026 Voter Guide
With high schools ‘at or over capacity,’ Albemarle County voters will consider a 1% local sales tax referendum for school construction
Albemarle County Public Schools has six priority capital projects, but only one is currently funded.
Prince Edward Superintendent hopes 1% sales tax referendum provides ‘a dedicated funding source’ for school construction and renovations
County residents can vote the new local sales tax in a referendum on their ballots this fall.
Louisa Mayor Ashley Michael, who is running unopposed for her seat, says creating public spaces is ‘a high priority’Â
In her candidate Q&A, Michael also promised better communication, and careful deliberation on data centers and future development.
