Board weighs schools' request to put 1% local-option sales tax on November ballot; seeks fiscal analysis

Members of the Madison County Board of Supervisors on Wednesday discussed a schools' request that the board put a proposed 1% local-option sales tax dedicated to school capital projects on the November 2026 ballot if the state budget provides enabling language.

The board heard from staff that the option would allow counties, via voter referendum, to add a one-percentage-point local sales tax whose receipts are restricted by statute to school capital purposes such as construction, renovation and acquisition; the tax could not be used for operations, salaries or other recurring expenses. Supervisors stressed several follow-up needs before directing placement on the ballot: a clear estimate of taxpayer impact, whether the enabling language includes a 10-year sunset, and specifics about exclusions (staff noted the tax generally does not apply to groceries and personal-hygiene items).

Supervisor JW said he supports submitting the question to voters but wants an independent analysis that shows how revenues would affect property-tax implications and debt service. Board members noted the registrar's August 14 deadline to have ballot items finalized and asked staff and the superintendent to provide numbers, bonding scenarios and the school CIP detail cited in the schools' letter so voters can make an informed choice.

No final motion to place the referendum on the ballot was taken at the meeting; staff said they will follow up with the superintendent and provide additional analysis for the board to consider at upcoming meetings.