Nottoway supervisors approve resolution to place 1% school sales tax on Nov. 3 ballot

The Nottoway County Board of Supervisors on a 4-0 vote adopted a resolution requesting the circuit court place a question on the Nov. 3, 2026 general election ballot asking whether the county may levy an additional 1% local retail sales tax to fund capital projects for construction or renovation of schools.

Catherine, a staff member who briefed the board on timing, said the circuit court must enter the proposed order by Aug. 14 and noted the tax would take effect roughly 120 days after adoption of the implementing ordinance. "So as soon the the soonest it could likely be invoked is May 2027 if all goes according to plan," she said.

The resolution, read into the record by Supervisor Dicky Ingram, cites Virginia Code 58.1‑605.1 (as amended) and Virginia Code 24.2‑684 and directs that revenues from the tax be used solely for school construction, major renovation and related bond or loan financing costs. The initiating resolution includes language tying the tax's expiration to the date bonds or loans used for projects are repaid or, if no bonds or loans are used, to a specific date no more than 20 years after passage; the resolution text sets July 30, 2046 as a cap.

Supervisor Ingram argued the measure is necessary given the age of local school buildings and accessibility needs. "To me, this is a common sense thing to do," Ingram said, noting several county schools date from the mid-20th century and need major work.

A board member moved to adopt the resolution that Ingram read; the motion was seconded and the chair called the question. The board approved the resolution 4-0, with Supervisor Rourke recorded as absent. The county administrator, county attorney and other officers were authorized to take actions necessary to request entry of the referendum order by the circuit court.

The board and staff told residents the next steps include the court's order, public hearings on any subsequent ordinance, and public outreach on the referendum timetable and the projects the tax would fund.