1% Local Sales Tax Referendum
This page is published by Richmond Public Schools to provide factual information about the local sales tax referendum appearing on the November 3, 2026 ballot. It does not advocate for or against approval of the referendum, and nothing on this page should be read as a recommendation on how to vote.
Information about Richmond Public Schools facility conditions and the division's Facilities Modernization Plan is included for context. That planning process is separate from the referendum, and priorities identified through it are subject to adoption by the RPS School Board and appropriation by City Council.
Overview
On Tuesday, November 3, 2026, Richmond City voters will be asked whether the City should be authorized to levy an additional local retail sales tax of up to 1 percentage point. If voters approve the referendum, the Richmond City Council could then adopt an ordinance to levy the tax.
Revenue from the tax could be used only for qualifying capital projects involving the construction or major renovation of Richmond Public Schools facilities. The tax would expire no later than June 30, 2046.
_1789156196.jpg)
Proposed Ballot Question
Shall the City of Richmond be authorized to levy a general retail sales tax at a rate not to exceed 1% to provide revenue solely for capital projects for the construction or major renovation of schools in the City? Should this referendum be approved authorizing the levy of such tax, the tax would expire no later than June 30, 2046.
The wording above is as proposed. Final ballot language is established by order of the Richmond Circuit Court. Ballot Language
What Your Vote Means
A yes vote would authorize the City of Richmond to levy the additional sales tax. Approval of the referendum would not automatically impose the tax. The City Council would still need to consider and adopt a separate levying ordinance.
A no vote would mean the City Council would not receive authority through this referendum to impose the additional sales tax.
What the Revenue Could Fund
A 2024 facility condition assessment of 52 RPS facilities, conducted by the independent firm Bureau Veritas, estimated approximately $680 million in maintenance and repair needs over 20 years. RPS typically receives approximately $2.5 million per year for these repairs.
The City's financial advisor, Davenport & Company, estimates the additional 1% tax would generate approximately $47 million in its first year of collection, growing at an assumed 2% annually to approximately $1.1 billion in total collections over the 19-year life of the tax.
Because the revenue may be pledged to debt service, the City could borrow against it to fund projects sooner than the revenue is collected. Davenport estimates this would support approximately $850 million in school construction and renovation over the next decade, compared with approximately $450 million under the current funding plan – an increase of roughly $400 million, delivered on a faster schedule.
These are projections based on assumptions about economic growth, interest rates, and market conditions, and actual results may differ. The full analysis is available in Davenport & Company's July 2026 presentation to the City Council.
How to Vote
The referendum will appear on the ballot for the general election on Tuesday, November 3, 2026. Richmond voters will also be voting on federal and statewide contests and proposed constitutional amendments in the same election. To see everything that will appear on your ballot, use the Virginia Department of Elections' Voter Information Lookup.
Voting Key Dates
Voter registration deadline
Friday, October 23, 2026
Deadline to request a mailed ballot
5:00 PM, Friday, October 23, 2026
Early in-person voting
Friday, September 18 through 5:00 PM
Saturday, October 31, 2026
Election Day
Tuesday, November 3, 2026
Polls Open 6:00 AM – 7:00 PM
Registration is also available in person through Election Day using a provisional ballot. Early voting locations, hours, ballot drop box information, and voter identification requirements are available from the Richmond Office of Elections at 2134 West Laburnum Avenue, (804) 646-5950, or vote@rva.gov
How the Referendum Process Works
How the Proposed Tax Would Affect Purchases
The additional tax represents an increase to the retail sales tax as authorized by the Code of Virginia. This change does not create a new tax, nor does it alter which items are classified as taxable or exempt under Virginia’s existing retail sales tax structure. If the full additional 1% were levied, Richmond’s standard sales tax rate would increase from 6% to 7%.
|
Taxable Purchase |
Current 6% Tax |
Proposed 7% Tax |
Difference |
|
$10 |
$0.60 |
$0.70 |
$0.10 |
|
$50 |
$3.00 |
$3.50 |
$0.50 |
|
$100 |
$6.00 |
$7.00 |
$1.00 |
These examples apply to purchases subject to the standard retail sales tax. Other state or local taxes may apply to certain purchases.
Groceries and Personal Hygiene Products
The additional 1% tax would not apply to qualifying food purchased for home consumption or essential personal hygiene products. These purchases would remain subject to Virginia’s reduced statewide rate of 1%. Restaurant meals, alcoholic beverages, tobacco products and hot prepared foods sold for immediate consumption generally do not qualify for the reduced grocery tax rate. Learn more about Virginia’s grocery tax.
Background: The City’s School Capital Investment Program
The City established a 20-year, $800 million School Capital Investment Program consisting of four phases, providing funding for new school construction every five years, financed through the City's general obligation bonds.
Phases I and II have been funded, representing $350 million of the $800 million. Debt service on Phase I is supported by 20% of the City's meals tax, or approximately 1.5 percentage points of the 7.5% meals tax rate. Approximately half of Phase II debt service is supported by other General Fund revenues in the City's FY 2027 budget, with the balance of approximately $7.5 million to come from future General Fund revenue growth. Phases III and IV are not yet funded and would rely on future General Fund revenue growth.
Four schools were completed under this program: Cardinal Elementary School, Henry L. Marsh III Elementary School, River City Middle School, and Richmond High School for the Arts
Richmond Public Schools’ Current Facility Plan
RPS is at the end of its current facility plan and beginning the engagement for the next ten years.
Next up in the current facility plan, the Maury Street Campus will be the hub and centerpiece for Passion4Learning, RPS’s high school redesign initiative. It will replace the Richmond Technical Center. RPS is aiming for Phase I of construction to be complete by fall of 2028. Funding for Phase II of construction is not yet secured.
RPS will also begin construction of a new Woodville Elementary School. The design is already complete, though funding is not yet secured.
RPS Facility Modernization Planning — The Next 10 Years
As the current plan nears completion, the school division is engaging the community on its plans for the future. Richmond Public Schools is developing a long-range Facilities Modernization Plan to guide investments in school buildings over the coming years.
The plan is being developed in two phases. Phase I will assess the condition and needs of RPS schools and establish a prioritized list of investments, including which schools are identified for modernization. This phase is informed by public engagement. Phase II will translate those priorities into specific projects and determine how and when those projects can move forward.
The process combines independent building-condition data with enrollment and building-use trends, information about student populations, and input from families, staff, and the community. The resulting priorities will be presented to the RPS School Board for adoption.
Learn more about RPS’s Facility Modernization Plan.
Funding and Accountability
Dedicated Use
Revenue could be used only for qualifying public school construction, major renovation, and related financing costs. State law requires the revenue to be maintained in a dedicated fund, and earnings on that fund are also dedicated to school construction and renovation. It cannot be used for any other city government construction projects.
What the Revenue Cannot Be Used For
The revenue could not be used for school operating costs, including salaries, instructional materials, or transportation; repayment of existing debt; school construction or improvements already underway; or to reduce or replace capital funding committed to qualifying school projects as of the date the tax is first imposed.
Financial Oversight
The tax would be collected by the Commonwealth of Virginia through the existing retail sales tax system and remitted to the City. Revenue distributed to the City would be tracked through the City's established budgeting, accounting, and financial-control processes.
Limited Duration
If approved by voters and implemented by the City Council, the tax would expire no later than June 30, 2046.