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Board asks court to place 1% local sales tax for school construction on Nov. 3 ballot

Smith County Board of Supervisors · July 10, 2026
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Summary

Supervisors adopted a resolution requesting the circuit court to order a November 3, 2026 referendum on an additional 1% local sales tax dedicated to school construction and renovation, with the tax set to expire July 9, 2046 if imposed.

The Board of Supervisors voted to initiate the legal steps required to ask the Circuit Court to place a question on the Nov. 3, 2026 general-election ballot asking voters whether to allow an additional 1% local retail sales tax to fund school construction and major renovation projects.

County staff read the draft resolution and noted Virginia Code requires the initiating resolution to state the tax’s expiration date or bond repayment date; the board’s draft specifies that, if imposed, the tax would expire on July 9, 2046. The School Board submitted a supporting resolution and staff said the county must send an order to the circuit court as the next step. Supervisors discussed moving quickly to meet ballot deadlines and several urged placing the question before voters.

The board adopted the resolution and then took a roll-call vote as required by the resolution process; the clerk recorded the vote as yes from Charles Atkins, Rick Billings, Roscoe Paul, Jason Parrish, Mike Sturgill and Courtney Weiner, and recorded Dr. Rhett as absent. County staff will prepare and file the necessary petitions, motions and proposed orders with the Circuit Court to request that the referendum be held at the November general election.