Investing in Our Future

Stafford County voters will consider whether the County Board of Supervisors should have the authority to implement an additional local sales and use tax of up to 1%, dedicated to eligible public school capital projects.

Approval of the referendum would authorize the additional tax. If a majority of voters does not approve the referendum, the proposed tax would not take effect.

Stafford Schools faces substantial school construction, replacement, renovation, and modernization needs.

The School Board’s FY27 Adopted Capital Improvement Plan identifies more than 1.9 billion in school capital project costs (though every project may not be eligible for funding through the proposed tax). This includes about $1.7 billion for major projects and $224.8 million for repair, replacement, and renovation projects. Seventeen additional school projects are currently unfunded in the Stafford County Board of Supervisors FY27 Capital Improvement Program.

The referendum gives voters the opportunity to consider a dedicated funding source for eligible school capital projects.

The five oldest facilities are Rising Star Early Childhood Education Center (95 years), Alvin York Bandy Administrative Complex (92 years), Drew Middle School (75 years), Ferry Farm Elementary School (69 years), and Hartwood Elementary School (63 years). Three additional facilities are more than 50 years old.

Routine maintenance helps extend the useful life of schools and their systems, but it cannot eliminate the eventual need for major renovation or replacement. Modernized facilities can also provide classroom environments that better support current educational programs and student needs.

Major school projects in the adopted plan include:

• Replacing Drew Middle School, Hartwood Elementary School, and the Rising Star Complex and Day School
• Restoring critical systems at Gayle Middle School, Hampton Oaks Elementary School, Thompson Middle School, and Winding Creek Elementary School
• Addition and renovation of the performing arts wing at North Stafford High School
• Completing repair, replacement, and renovation projects throughout the division

Project schedules, scopes, and cost estimates may change as facility conditions, construction costs, enrollment needs, and funding availability evolve.

Stafford Schools has identified 17 currently unfunded projects, including:

• Three new schools
• Four elementary school replacements
• Six critical-systems and restoration projects
• An addition at North Star Early Childhood Education Center
• Transportation and support-facility improvements

Revenue from an additional sales tax could provide funding capacity to help address many of these priorities, but it would not automatically or fully fund every project.
 

Virginia law restricts the 1% local sales tax revenue to eligible public school construction, renovation, and capital improvement projects. Potential uses could include:

• Construction of new schools
• Replacement of aging school buildings
• Major renovations and modernization projects
• Restoration or replacement of critical building systems
• Classroom and instructional-space improvements
• Eligible additions to existing schools
• Eligible bond or loan financing costs associated with school capital projects

Specific projects would continue to move through the county and school division’s established capital planning, budgeting, procurement, and public approval processes.

No. Revenue from the additional sales and use tax could not be used for:

• Employee salaries or benefits
• Instructional materials
• Routine supplies
• General educational programs
• Daily school operations
• Other recurring operating expenses
• Non-school county projects

The revenue would be legally restricted to eligible public school capital projects and related financing costs.
 

The division’s annual operating budget supports recurring expenses, such as instruction, salaries, benefits, utilities, transportation, custodial services, instructional materials, and routine maintenance.

The Capital Improvement Plan addresses major, long-term investments, such as new school construction, building replacements, major renovations, additions, and the restoration or replacement of critical building systems. These projects typically require separate capital funding or long-term financing.

Current estimates indicate that an additional 1% sales and use tax could generate at least $13 million annually for eligible school construction and major renovation projects. Actual collections would depend on taxable sales activity in Stafford County.

If voters approve the referendum and the County Board of Supervisors implements the tax, the sales tax on eligible purchases in Stafford County would increase by up to one percentage point.

The current sales tax rate in Stafford County, between the county and state taxes, is 5.3%. The implementation of the additional 1% sales tax would increase the total sales tax rate to 6.3% in our community.

The additional tax would apply to many purchases already subject to Virginia’s sales and use tax,
including:

• Clothing
• Electronics
• Furniture
• Restaurant purchases
• Certain leased or rented items
• Some short-term lodging
• Other eligible retail purchases

Whether a specific purchase is taxable would continue to be determined by Virginia sales and use tax law.
 

No. The additional local tax would not apply to food purchased for human consumption. It also would not apply to essential personal hygiene products. Many basic services and most purely digital products are generally not subject to Virginia sales tax.

Anyone making an eligible taxable purchase in Stafford County would pay the additional tax. This would include county residents, as well as visitors, commuters, travelers, and other shoppers.

This broader approach would allow people who use Stafford County businesses and services to contribute to eligible school capital projects, rather than placing the responsibility only on local property owners.

No. The tax would have a defined expiration date and could not remain in place for more than 20 years from the date of the local resolution. If eligible projects are financed through bonds or loans, the tax would expire when those obligations are repaid, subject to the requirements of Virginia law.

For projects financed by bonds or loans, the tax would end when those obligations are repaid. For projects not financed by bonds or loans, the stated expiration is June 30, 2046.

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

No. The additional tax would provide a new funding source for eligible school capital projects and could not replace the division’s existing local support for school facility needs. It would supplement, rather than substitute for, the existing capital funding provided to Stafford Schools, enhancing the County’s ability to address school facility needs as part of its overall capital funding strategy.

Approval would authorize the additional local sales and use tax. If the County Board of Supervisors implements the tax, the resulting revenue could be used only for eligible public school capital projects and associated financing costs.

Individual projects would continue to go through established planning, budgeting, procurement, and approval processes. Approval of the referendum would not automatically authorize or fully fund every project.

If voters do not approve the referendum, the additional sales tax would not take effect.

Stafford Schools’ capital projects would continue to be considered through existing county and school division planning and budgeting processes. Currently unfunded projects would remain dependent on existing revenue, debt, or other available funding sources.

Projects would be prioritized through the school division and county’s established capital planning
processes. Considerations may include:

• Student and staff safety
• Building condition and age
• Condition of critical systems
• Enrollment and instructional needs
• Project readiness
• Operational impact
• Available funding
• Cost and consequences of delaying the work

It’s important to note that priorities could change as facility conditions, costs, educational needs, and funding availability evolve.

The revenue would be legally restricted to eligible public school capital projects. Projects and expenditures would remain subject to established public planning, budgeting, procurement, and approval processes.

Information about approved projects, budgets, schedules, and progress could be shared through Stafford County and Stafford Schools public meetings, budget documents, capital plans, and project updates.

Strong schools benefit the entire Stafford County community. This is because today’s students will become tomorrow’s employees, business owners, neighbors, and community leaders.

Public schools help prepare the skilled workforce on which local employers and the broader economy depend. Quality schools and well-maintained facilities also help make Stafford County an attractive place to live, work, and do business, supporting property values, economic strength, and quality of life.

School facilities are long-term community assets. Maintaining and modernizing them protects the investments made by previous generations and helps ensure they can continue serving students, families, and the community.

School capital projects are considered alongside other county needs, including public safety, transportation, utilities, parks and recreation, and general government facilities.

A dedicated funding source for eligible school projects would give the Board of Supervisors additional flexibility when considering how other county capital needs should be funded.

Election day is Tuesday, November 3, 2026. Polls are open from 6:00 a.m. to 7:00 p.m. Voters can confirm their registration and polling location through the Virginia Department of Elections Citizen Portal or visit the Stafford County Voter Registration webpage.

Yes. Early, in-person voting for the November 3 election will be available from Friday, September 18, through Saturday, October 31.

Registered voters may also apply to have a ballot mailed to them. The deadline to request a mailed ballot is 5:00 p.m. Friday, October 23, 2026. Additional information is available from the Virginia Department of Elections.

The standard deadline to register or update a voter registration for the November 3 election is Friday, October 23, 2026.

Eligible voters may register after that date and cast a provisional ballot through Virginia’s same-day registration process. Additional information is available through the Virginia Department of Elections Citizen Portal.

Voters will see the following question on the ballot November 3, 2026: