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Smith County supervisors vote to seek 1% sales-tax referendum for school construction
Summary
The Board of Supervisors adopted a resolution asking the Circuit Court to place a 1% local sales-tax question on the Nov. 3, 2026 ballot to fund school construction and renovation, with the tax set to expire by July 9, 2046 if bonds are repaid. The measure passed by roll call.
The Smith County Board of Supervisors unanimously adopted a resolution July 9 to ask the Circuit Court to order a referendum on whether the county may levy an additional 1% local retail sales tax to fund school construction and renovation.
County staff read a resolution that cites amendments to Virginia Code and outlines that any revenue would be used solely for capital projects — new construction or major renovations — and that the tax would expire by July 9, 2046, the date the board set as the expected repayment deadline for related bonds or loans. Staff noted the next step, should the board adopt the resolution, would be filing an order with the Circuit Court to place the question on the Nov. 3, 2026 general-election ballot.
The board discussed the measure briefly, noting the sunset provision and that similar options are available to other Virginia localities under state law. Supervisor (speaker 7) urged putting the question to voters, saying, “Let them vote on it,” and stressing that visitors who spend money in the county would contribute if the tax passed. Supervisor (speaker 5) moved to adopt the resolution; Supervisor (speaker 9) seconded the motion.
Clerk read a roll call for the resolution. The transcript records affirmative votes from Charles Atkins, Rick Billings, Roscoe Paul, Jason Parrish, Mike Sturgill and Courtney Weiner; Dr. Rhett was recorded as absent. The board adopted the resolution by roll call and authorized county officials to take the administrative steps listed in the resolution, including preparing and filing petitions, proposed orders, and certified copies with the Circuit Court.
What happens next: county staff will prepare the court filing and the language for the ballot question, then submit the request to the Circuit Court. If the court approves the order, the referendum would appear on the November 3, 2026 ballot.
