You will see a yes-or-no question. It asks whether Rappahannock County may charge an extra sales tax of up to 1%, with the money used only for building or improving school facilities.

In 2026, Virginia gave every county and city the right to ask its voters this question. In July, our Board of Supervisors voted 5–0 to ask the court to put it on the ballot. The court has now ordered the question be on the ballot. Now it's up to you.

Below is the exact wording that will appear on the ballot.

QUESTION: Should Rappahannock County be authorized to levy a general retail sales tax at a rate not to exceed one percent (1%), provided the revenue from the sales tax authorized by Virginia State Code 58.1-605.1 shall be used solely for capital projects for the construction or renovation of public schools in Rappahannock County, with such tax to expire on July 5, 2046.

For more information, visit https://content.myconnectsuite.com/api/documents/66d614b107f04712a500afab15841e70

The county and schools made a five-year improvement plan together. Independent engineers — not school staff — inspected the buildings and ranked what needs attention first. The plan totals about $6 million, and the sales tax would cover about $4.8 million of it:

View plan here-  https://www.rappahannockcountyva.gov/fy27-fy31cip

This plan is to be prepared and adopted annually moving forward.  A new year of projects will be added as Year 5 in each new plan.

The leaking elementary school roof (installed in 1992) is currently being replaced — a $450,000 state grant covers most of it, because the school is the county's backup emergency shelter.

Facilities only.- State law says every dollar must go to school facility construction and renovations/improvements. It cannot pay for salaries, sports, programs, or anything else.

It must end.- The law requires the tax authorized through this referendum to have an end date not later than 20 years after adoption of The Board of Supervisors' resolution.  The end date is July 5, 2046 as stated in the ballot question.

Voters stay in charge.- The tax cannot start unless voters approve it. Even then, the Board must hold a public hearing and pass a local law first.

Public oversight.- The money flows through the county's public improvement plan, which is subject to public hearing, adopted in open meetings, and audited every year. Anything collected beyond project costs sits in a locked reserve that can only be used for school facilities.

Everyone who shops here.- The sales tax is collected at the register. So visitors who eat at our restaurants, stay at our inns, and shop in our stores pay part of it — not just residents. A real estate tax is paid by county property owners.

Groceries: no.- Food you buy to cook at home is not taxed the extra 1%. Neither are certain hygiene products. That's written into the state law.

Online orders: they count for Rappahannock.- Virginia bases the sales tax on where goods are delivered or used. If a package ships to your home here, the local tax comes to Rappahannock — not the county where the warehouse sits.

Shopping in other counties.- Many Virginia counties are voting on this same question in November. If a neighboring county passes it, the sales tax you pay shopping there goes to their schools.

If yes: The Board will hold a public hearing, then will vote on a local law (ordinance) before the tax starts. The total sales tax rate would go from 5.3% to 6.3%, with 1% staying locally for general purposes, and 1% staying locally for school facilities. The repair plan is paid for as money comes in — about $1.2 million a year — and the tax authorized through this referendum ends on July 5, 2046. 

If no: The sales tax stays at the current 5.3%, with 1% staying locally for general purposes, and 0% staying locally for school facilities. The Board would look at other ways to pay for school facilities improvements: borrowing (which is estimated to add about $3 million in interest costs over 20 years) funded by increased  real estate or other taxes. 

The schools' day-to-day budget for operations is different than the school facility improvements budget.  This year's day-to-day school budget for operations was level-funded — county taxpayers are contributing the same amount of local dollars as last year for purposes of school operations. This vote is only about the school facilities.  Major building components like a roof or a boiler wear out on their own schedules, which is why component replacements and general facilities improvements are planned separately, five years at a time.

No — and by law, it can't. Virginia law says counties and school divisions may not use public money to push for or against a ballot question. This page exists only to explain the facts. The decision is yours.

All figures come from the county's adopted Capital Improvement Plan (May 4, 2026) and the 2026 state budget law:

Read the full plan — including every project sheet and the engineers' full priority list — at the link below.

 https://www.rappahannockcountyva.gov/fy27-fy31cip