Sales Tax for School Capital Funding Referendum

What Voters Should Know: Sales Tax for School Capital Funding Referendum

New Kent County Public Schools does not advocate for or against this or any ballot measure. This page is intended solely for community education purposes and is based on state law and information provided by New Kent County. Our role is to share clear, factual information so community members can make an informed decision at the polls. 

Information is current as of the date published. Voters should confirm ballot language and election details through the Virginia Department of Elections.   

On November 3^rd, 2026, New Kent County voters will decide whether the county may add a local sales tax dedicated to school construction and renovation projects. 

How are New Kent County tax dollars currently used?* 

Most local tax dollars fund essential community services, with the largest share supporting public schools and public safety. 

Of the general revenues collected**:

• Twenty-seven percent ($20.3 million) supports educational services, including a transfer of funding to the public school division for teacher salaries, classroom operations, and school programs. Funds also support the operation of county libraries. 
• Twenty-four percent ($18.5 million) supports public safety, including sheriff's deputies, firefighters, emergency medical services, 911 dispatchers, and emergency communications.
• About 14% ($10.7 million) funds various capital county and school projects such as the construction of a new fire station, animal shelter, public safety equipment, school renovations, and school bus purchases.
• About 11% ($8.5 million) is used to repay debt from previously financed school and county construction projects. Current total school and county debt was $52.2 million as of 6/30/2026. 
• The remaining 24% supports all other county services, including parks and recreation, court services, community services, stormwater management, facility maintenance, economic development, and administrative services.

*This information comes from the New Kent County webpage: School Capital Funding Referendum.

**Numbers for all items above are based on the Fiscal Year 2025 full revenue budget of $74,521,244.

What is this referendum?

The referendum asks New Kent County voters whether the county may levy an additional local retail sales tax of 1%, with revenue dedicated specifically to public school construction and renovation projects.

The New Kent County Board of Supervisors approved placing this question on the November ballot. That decision did not create a new tax—it simply gives voters the opportunity to decide. A majority "yes" vote would authorize the Board of Supervisors to adopt the additional tax.$4M+ estimated new revenue each year for school construction and major renovations, if voters approve the referendum.

How is school construction funded today?

School construction and major renovations are currently funded almost entirely with local dollars.

Most capital projects are paid for by issuing long-term bonds, which are then repaid over time through local tax revenue—including real estate and personal property taxes. New Kent County Public Schools also applies for state and federal grants, but grant funding for school construction is limited and typically covers only a small share of overall project costs.

Why is this option on the ballot?

In 2026, the Virginia General Assembly authorized counties and cities across the state to ask voters to approve an additional local sales tax dedicated to school capital projects. New Kent County has long-term facility needs, and this referendum gives the community a chance to consider a dedicated funding source alongside the county's existing capital planning process.

State and federal funding for school construction remains limited, which is one reason local funding options like this referendum are being considered.