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Board hears briefing on optional 1% sales-tax referendum for school projects; timing and project list remain unresolved
Summary
County staff and legal counsel briefed the board on new state authority to seek voter approval for an optional 1% sales tax to fund identified capital projects. The board discussed timing (81- or 105-day circuit court windows), coordination with the school board and the need to identify projects and estimated costs before placing a question on the ballot.
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Caroline County — County staff and legal counsel briefed the Board of Supervisors on June 23 about recently passed state language allowing localities to seek voter approval for an optional 1% local sales tax for identified capital projects.
Staff outlined the procedural steps and timing constraints to place a referendum on the ballot. The briefing noted the statute permits the locality to seek a circuit court order to hold a special or regular election for the referendum; depending on final statewide budget language, the court-order deadline could fall 105 days before an election (July 21 for a November 3 election) under one interpretation or 81 days under another if the governor’s proposed amendments are adopted. Legal counsel indicated the county is watching final budget language and court interpretations closely because the precise timeline may change.
Board members emphasized the need to coordinate with the school board to identify specific projects and estimated costs before asking voters to approve a sales-tax referendum. Mr. Black said the county’s estimate of revenue from a 1% sales tax was about $4.5 million (annual estimate referenced during discussion). Staff noted that if a referendum passes, the county must identify the projects the tax will fund and, unless bonds are used, set a maximum duration (the statute example was up to 20 years for non-bond-funded projects).
Why it matters: A locally authorized 1% sales tax would generate material revenue for school construction or other capital projects but requires clear project descriptions and adherence to statutory timelines. Board members agreed they need to reach consensus with the school board on a project list and cost estimates before the county petitions the court for an order.
Next steps: Staff and legal counsel will continue to analyze final budget bill language, potential election timelines, and coordination with the school board; board members noted an August procedural window may still be possible if the 81-day timeline applies. No formal resolution was adopted at the meeting.

