Question 1

What is the proposed 1% sales tax?

Accepted Answer

The proposal is an additional local sales and use tax of 1%. Revenue generated by the tax would be dedicated to eligible construction, major renovation, and modernization projects for Orange County Public Schools. The tax would take effect only if it is approved by a majority of voters.

Question 2

How did this school construction funding option become available?

Accepted Answer

Earlier this year, the Virginia General Assembly approved legislation allowing counties and cities across the state to seek voter approval of an additional local sales and use tax of up to 1% for eligible school construction and major renovation projects. The legislation created a new local funding option, but it did not automatically impose a tax. The Greene County Board of Supervisors must first approve placing the question on the ballot, and a majority of voters must then approve the referendum before the tax can take effect. The Greene County School Board may identify the division’s facility needs and request that the governing body place the question before voters, but the School Board cannot implement the tax on its own.

Question 3

Why is Greene County Public Schools considering this funding option?

Accepted Answer

Although the division’s schools have been well-maintained, students and staff face several facility challenges each day. The division’s most significant needs are detailed above. Greene County Public Schools makes the best use possible of its available funding. However, the division cannot address all its major facility needs through its annual operating budget alone.The projected need for a new school in 5-7 years due to growth in Greene County presents the need to begin budgeting for that project now.

Question 4

When will voters consider the referendum?

Accepted Answer

The proposed referendum will appear on the ballot Tuesday, November 3, 2026.

Question 5

Who makes the final decision?

Accepted Answer

Our community’s voters make the final decision. The proposed tax cannot take effect unless a majority of voters approve the referendum on November 3.

Question 6

Can the Greene County School Board impose the tax?

Accepted Answer

No. The School Board cannot impose the tax. The tax will be decided upon by voters on November 3rd.

Question 7

What happens if voters do not approve the referendum?

Accepted Answer

If the referendum is not approved by a majority of voters, the proposed tax will not take effect.The division would then not have access to the potential revenue to fund school facilities and construction projects. A new school will still need to be built in 5-7 years utilizing alternative funding sources.

Question 8

How would a 1% local sales tax support school capital improvements?

Accepted Answer

A 1% local sales tax is projected to generate approximately $3.1-3.6 million each year for school capital improvements. For comparison, generating that same amount through local real estate taxes would be equivalent to about $0.07 cents per $100 of assessed value. A local sales tax provides another way to help fund these improvements, with revenue coming from purchases made by both residents and visitors to the community.

Question 9

Why do we need a 1% sales tax if Virginia already has lottery funding for schools?

Accepted Answer

Virginia Lottery proceeds are an important source of public education funding, but they do not fully cover the cost of major school construction projects.Lottery proceeds are distributed among all 131 public school divisions in Virginia and represent only one portion of the state funding provided for public education. While it is true that the Virginia Lottery money does provide funding for schools, most of that money comes with specific requirements for how it must be spent. Schools do not have the freedom to use all of the lottery funding wherever it is most needed.In addition, much of the funding must be used for state-required initiatives, such as the Virginia Literacy Act, academic tutoring, and efforts to reduce chronic absenteeism.The important point is that lottery funding is not simply extra money that the school division can spend as it chooses.  Lottery funds are dedicated to public education, but for Greene County they are a labeled part of state funding, not extra money added after the school budget is already funded. And they cannot erase the County’s required local support.

Question 10

How is a sales tax different from relying on property taxes?

Accepted Answer

A sales tax is supported by taxable purchases made in the community. This includes purchases made by residents as well as visitors, commuters, and other nonresidents. As a result, eligible school capital costs could be supported by a broader range of taxable economic activity rather than relying only on local property owners.

Question 11

How could the revenue be used?

Accepted Answer

Per Virginia law, revenue could be used for eligible school capital expenses, including:Construction of new schoolsMajor renovations or modernization of existing schoolsEligible bond or loan financing costs associated with those projects
Revenue from the sales tax cannot be used for employee salaries or benefits, instructional materials, routine supplies, general programs, or other day-to-day operating expenses.

Question 12

Could the sales tax replace existing local funding for schools?

Accepted Answer

No. The sales tax would provide an additional funding source for eligible school capital projects. It could not replace the division’s existing local support for school facility needs.

Question 13

What purchases would be subject to the additional tax?

Accepted Answer

The additional 1% tax would apply to a variety of purchases already subject to Virginia’s sales tax. Examples include clothing, electronics, furniture, restaurant purchases, certain leased or rented items, and some short-term lodging.The sales tax would not apply to groceries and food purchased for human consumption, nor would it apply to personal hygiene products or prescription medication. Additionally, basic services and most purely digital products are generally not subject to Virginia sales tax. Because the proposed local tax applies to purchases already subject to the state sales tax, items that are not taxable under state law generally would not be subject to the additional local tax.

Question 14

What is the difference between "restaurant purchases" and food prepared for "human consumption"?

Accepted Answer

According to the Virginia Department of Taxation, "Food purchased for human consumption means food for home consumption by humans, as defined under the Food Stamp Act of 1977, 7 U.S.C. § 2012.The definition includes most staple grocery food items and cold prepared foods packaged for home consumption. Specifically excluded from the definition of food for home consumption are alcoholic beverages, tobacco, and prepared hot foods sold for immediate consumption."  Food purchased for "human consumption" would not be subject to the additional 1% sales tax. "Restaurant purchases" are purchases intended for immediate consumption and are subject to the additional 1%  sales tax. Please refer to Retail Sales and Use Tax, Bulletin Number VTB 99-11 for more information.

Question 15

Would visitors and nonresidents pay the tax?

Accepted Answer

Yes. Visitors, commuters, and other nonresidents would pay the additional 1% sales tax when making taxable purchases in the community.This means that people who visit Greene County and spend money at local businesses, restaurants, lodging establishments, and other taxable services would help contribute to eligible school facility projects.

Question 16

How much would the additional sales tax add to a purchase?

Accepted Answer

The proposed tax would add $1 for every $100 in taxable purchases.For example:A $10 taxable purchase would include an additional 10 cents.A $50 taxable purchase would include an additional 50 cents.A $100 taxable purchase would include an additional $1. The additional tax would not apply to purchases that are exempt under the proposal, including food purchased for human consumption and essential personal hygiene products.

Question 17

Who would collect and administer the tax?

Accepted Answer

The Virginia Tax Commissioner would administer and collect the tax in the same manner as the state sales tax. Greene County Public Schools would not collect the tax directly.

Question 18

Would the tax remain in place permanently?

Accepted Answer

No.The tax has a defined expiration date of July 14, 2046. Per Virginia law, the tax cannot remain in effect for more than 20 years from the date of the local resolution.

Question 19

Does approval of the referendum automatically approve specific construction contracts?

Accepted Answer

No. Approval of the referendum would authorize the additional sales tax. Individual projects, financing arrangements, contracts, and expenditures would still be subject to the applicable public approval, procurement, budgeting, and oversight processes.

Question 20

Where can I cast my ballot on election day?

Accepted Answer

Election day is Tuesday, November 3, 2026. Residents can cast their ballots at their usual polling location. Polls are open from 6:00 a.m. to 7:00 p.m. on election day.

Question 21

Can I vote early?

Accepted Answer

Yes, early voting begins on September 18, 2026.  Please refer to the  Virginia Department of Elections website for other important dates and information.

Question 22

Can I vote absentee in this election?

Accepted Answer

Voters may request that an absentee ballot be mailed to them for any reason.However, you must be registered to vote before you can request an absentee ballot. If you are registered, you can request an absentee ballot by visiting the Virginia Elections webpage.

Question 23

What is the exact question that will appear on the ballot?

Accepted Answer

Voters will see the following question on the ballot: “Shall Greene County, Virginia be authorized to levy a general retail sales tax at a rate not to exceed one percent, with the revenues to be used solely for capital projects for new construction or major renovation of schools serving Greene County, Virginia, including related bond and loan financing costs, and with the tax expiring on June 30, 2046?”(___) Yes(___) No

Growth in Greene

How the 1% Sales Tax Supports Schools

Growth

Growth

Creekside

Essence at Creekside

Woodpark

This Growth Means that Greene County will Be Building a New School in 5-7 Years

1% Sales Tax

1% Sales Tax

1% Sales Tax

Frequently asked questions

What is the proposed 1% sales tax?

How did this school construction funding option become available?

Why is Greene County Public Schools considering this funding option?

When will voters consider the referendum?

Who makes the final decision?

Can the Greene County School Board impose the tax?

What happens if voters do not approve the referendum?

How would a 1% local sales tax support school capital improvements?

Why do we need a 1% sales tax if Virginia already has lottery funding for schools?

How is a sales tax different from relying on property taxes?

How could the revenue be used?

Could the sales tax replace existing local funding for schools?

What purchases would be subject to the additional tax?

What is the difference between "restaurant purchases" and food prepared for "human consumption"?

Would visitors and nonresidents pay the tax?

How much would the additional sales tax add to a purchase?

Who would collect and administer the tax?

Would the tax remain in place permanently?

Does approval of the referendum automatically approve specific construction contracts?

Where can I cast my ballot on election day?

Can I vote early?

Can I vote absentee in this election?

What is the exact question that will appear on the ballot?

Frequently Asked Questions