Question 1

What will voters consider on Tuesday, November 3?

Accepted Answer

Powhatan County voters will consider whether the County Board of Supervisors should have the authority to levy an additional 1% local sales and use tax dedicated to eligible school capital projects.Approval of the referendum would authorize (but not require) the Powhatan County Board of Supervisors to adopt an ordinance establishing the additional tax.

Question 2

Why is this referendum being considered?

Accepted Answer

The Powhatan County Public Schools has identified about $58 million in facility needs that must be addressed over time.Major school replacements and renovations cannot generally be funded through the division’s annual operating budget. They must instead be considered through the county’s capital planning and budgeting process, where school projects compete with other county priorities for limited funding.The referendum gives voters the opportunity to consider a dedicated funding source for eligible school capital projects.

Question 3

Why are improvements to our school facilities needed?

Accepted Answer

School roofs, HVAC equipment, electrical systems, plumbing, fire alarms, security systems, and other major building components have expected service lives. Many systems are approaching or have reached the point at which major replacement or renovation must be planned.PCPS maintenance and custodial employees work continuously to keep school buildings operating safely and effectively. Routine maintenance can extend the life of a system, but it cannot eliminate the eventual need for replacement.Delaying necessary replacement projects can increase repair costs, make replacement parts more difficult to obtain, and increase the risk of unexpected equipment failures.

Question 4

How are the school facility needs identified?

Accepted Answer

The division’s facility needs were identified through professional facility assessments, ongoing inspections, maintenance records, lifecycle planning, and the School Board-adopted Capital Improvement Plan (CIP).Projects are evaluated using factors such as:Student and staff safetySecurityAccessibilityCode complianceBuilding conditionRemaining useful lifeMaintenance historyEffect on school operationsCost of delaying the projectThe CIP is reviewed and updated as building conditions, costs, and priorities change.

Question 5

What are some of the division’s most pressing facility needs?

Accepted Answer

Current priorities include aging infrastructure and safety-related improvements, such as:Heating and cooling systemsElectrical panelsPlumbingIntercom systemsGenerator installationsFire alarm systemsSecurity system upgrades, including camerasThe division prioritizes needs involving life safety, hazardous materials, enforceable building codes, and deterioration that could significantly disrupt or cancel school operations.

Question 6

What types of projects are eligible to be funded through a 1% local sales tax?

Accepted Answer

Virginia law restricts the revenue generated through a 1% sales tax to qualifying school construction, renovation, and capital improvement projects. Eligible uses may include:Roof replacementsHVAC and ventilation systemsFire alarm systemsSchool security improvementsElectrical and plumbing improvementsAccessibility improvementsParking lots and site improvementsMajor building renovationsOther qualifying school construction projectsSpecific projects would continue to move through the established Capital Improvement Plan, budgeting, procurement, and public approval processes.

Question 7

What projects are anticipated to be funded at each school?

Accepted Answer

The projects and timelines below reflect anticipated uses of sales tax revenue and the estimated time periods identified in the current Capital Improvement Plan (CIP).Anticipated projects at Flat Rock Elementary School include:Chiller and pump replacements (CIP, Fiscal Year 2028)Fan coil unit replacements (CIP, FY 2028)Fire alarm system replacement (CIP, FY 2028)LED lighting upgrade (CIP, FY 2029)Security system upgrade (CIP, FY 2029)Water heater replacements (CIP, FY 2029)Generator upgrade (CIP, FY 2031)Electric panels and gear replacements (CIP, FY 2031)Air handling unit replacement (CIP, FY 2033)Boiler and pump replacements (CIP, FY 2033)Anticipated projects at Pocahontas Elementary School include: Security system upgrade (CIP, FY 2028)Replacement of intercom speakers, amplifiers, and data cabling (CIP, FY 2028)Fire alarm system replacement (CIP, FY 2028)LED lighting upgrade (CIP, FY 2028)Electric panels and gear replacements (CIP, FY 2030)Window replacement, Phase 2 (CIP, FY 2034)Emergency generator (CIP, FY 2028)Flooring replacement (CIP, FY 2034)Anticipated projects at Powhatan Elementary School include: Fire alarm system replacement (CIP, FY 2028)LED lighting upgrade (CIP, FY 2028)Security system upgrade (CIP, FY 2028)Electric panels and gear replacements (CIP, FY 2030)Emergency generator (CIP, FY 2030)Anticipated projects at Powhatan Middle School include:Science lab furniture replacement (CIP, FY 2032)Anticipated projects at Powhatan High School include:Roof replacement (CIP, FY 2029)Generator upgrade (CIP, FY 2031)Air handling unit replacements (CIP, FY 2028)Field house water heater replacements (CIP, FY 2028)Fire alarm system replacement (CIP, FY 2028)Intercom system (CIP, FY 2028)New racks and equipment for the weight room (CIP, FY 2028)Security system upgrade (CIP, FY 2028)LED lighting upgrade (CIP, FY 2029)Sports field LED lighting upgrade (CIP, FY 2030)Electric panels and gear replacements (CIP, FY 2031)Career and Technical Education addition (CIP, FY 2032)Science lab casework (CIP, FY 2032)

Question 8

Could the revenue be used for employee salaries or school operations?

Accepted Answer

No. State law restricts the revenue to eligible school capital projects.Revenue from the additional sales and use tax could not be used for:Employee salaries or benefitsInstructional programsDaily school operationsTransportation operations, including vehicle purchasesRoutine operating expensesNon-school county projects

Question 9

What is the difference between the operating budget and the Capital Improvement Plan?

Accepted Answer

The division’s annual operating budget supports recurring expenses such as instruction, salaries, utilities, transportation, custodial services, and routine repairs.The Capital Improvement Plan addresses major, long-term investments, such as building renovations and the replacement of roofs, HVAC equipment, electrical systems, and other large facility components. These projects typically require separate capital funding.

Question 10

How much revenue could the additional tax generate?

Accepted Answer

Current estimates indicate that the additional 1% sales and use tax could generate approximately $5 million annually. Actual collections would depend on retail sales activity.Estimated revenue could support more than $60 million in debt capacity over 20 years and help fund a significant portion of the school division’s about $58 million in identified capital needs.

Question 11

How would the referendum affect the local sales tax rate?

Accepted Answer

If voters approve the referendum and the County Board of Supervisors subsequently implements the tax, Powhatan County’s general sales tax rate would increase from 6% to 7%.

Question 12

What purchases would be subject to the additional tax?

Accepted Answer

The additional 1% sales tax would apply to many retail purchases subject to sales and use tax in Powhatan County.  These include things like:Clothing and accessoriesElectronics, appliances, furniture, and household goodsRestaurant meals and takeoutTools, hardware, and home improvement purchasesSporting goods, toys, books, and general school suppliesQualifying online purchases delivered in Powhatan CountyWhether a specific purchase is taxable would continue to be determined by applicable Virginia sales and use tax laws.

Question 13

Who would pay the additional sales tax?

Accepted Answer

Anyone making an eligible taxable purchase in Powhatan County would pay the additional sales tax. This would include county residents as well as visitors, travelers, and other shoppers.Unlike a funding approach supported only by local property owners, a sales tax allows others who make taxable purchases within the county to contribute to eligible school capital projects.

Question 14

Would voter approval of the referendum automatically put the tax into effect?

Accepted Answer

No. Approval would simply give the Powhatan County Board of Supervisors the authority to levy the additional tax. The board would then need to adopt an ordinance before the tax could take effect.

Question 15

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.Although Virginia law allows certain lottery funds to be used for eligible capital expenses, including school construction, renovations, technology infrastructure, and debt service, the amount available is generally much less than the cost of renovating or replacing aging school buildings. Lottery funds also help support a range of educational needs across the commonwealth.The proposed 1% sales tax would provide an additional, locally controlled funding source dedicated to eligible PCPS capital projects and related financing costs. It could not be used for salaries, utilities, classroom supplies, or other day-to-day operating expenses. If approved, the revenue would help address long-term school facility needs without relying solely on local property taxes or limited state funding.

Question 16

What would happen if the referendum is approved?

Accepted Answer

If the referendum is approved, the County Board of Supervisors would be authorized to establish the additional 1% local sales and use tax. If the board implements the tax, the resulting revenue could be used only for eligible school capital projects. Individual projects would continue to go through the county’s existing planning, budgeting, procurement, and approval processes.

Question 17

What would happen if the referendum is not approved?

Accepted Answer

If voters do not approve the measure on the ballot November 3, the County Board of Supervisors would not have the authority to levy the additional 1% sales tax.PCPS would continue maintaining its buildings using existing funding sources. Major school projects would continue to compete with other county priorities during the annual capital budgeting process, and some replacements or renovations could continue to be deferred based on available funding.As systems age, repair costs and the likelihood of unexpected failures may increase. The county could continue considering existing revenue, property taxes, debt, or other available sources to fund school capital needs.

Question 18

How would projects be selected?

Accepted Answer

Projects would be prioritized through the School Board-adopted Capital Improvement Plan and the county’s established capital budgeting process.Priorities may change as building conditions, project costs, safety considerations, and operational needs evolve. Although approval of the referendum would provide a funding source, it would not eliminate the existing review and approval process for individual projects.

Question 19

How would the public know how the revenue is being used?

Accepted Answer

Revenue would be legally restricted to eligible school capital projects. Projects would also remain subject to the county’s established public planning, budgeting, procurement, and approval processes.The school division and county would provide public updates about approved projects, expenditures, timelines, and progress.

Question 20

How could dedicated school capital funding affect other county priorities?

Accepted Answer

Each year, school capital projects are considered alongside other county needs, including public safety, public works, parks and recreation, and county administration.A dedicated source of funding for eligible school projects could allow the Board of Supervisors to consider other county capital priorities using the county’s remaining resources.

Question 21

Are other nearby communities considering the same 1% sales tax?

Accepted Answer

Yes. Powhatan is one of more than 40 Virginia localities with a 1% local sales tax referendum on the November ballot. Nearby and regional localities considering the same option include Amelia, Chesterfield, Fluvanna, New Kent, Nottoway, Orange, Prince Edward, and Richmond.If voters approve the referendum and the tax is implemented in one of those localities, the additional 1% would apply to taxable purchases made there, regardless of where the shopper lives. For example, a Powhatan resident shopping or dining in Chesterfield would pay Chesterfield’s additional sales tax, even if the referendum does not pass in Powhatan. That revenue would remain in Chesterfield to support qualifying school construction and renovation projects.Likewise, if the referendum is approved and implemented in Powhatan, visitors and nonresidents making taxable purchases in Powhatan would help generate revenue for Powhatan County school projects. The tax is based on where a purchase is made—not where the shopper lives.

Question 22

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 23

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 24

When is the deadline to register to vote?

Accepted Answer

In Virginia, the deadline to register to vote is 11 days before the election. For this election, the deadline is Monday, October 23. Voters may register through Election Day and vote using a provisional ballot.To learn more about registering to vote, visit vote.elections.virginia.gov/VoterInformation.  Additional information on registration and other deadlines is available at www.elections.virginia.gov.

Question 25

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

Accepted Answer

Voters will see the following question on the ballot:Should Powhatan County, Virginia, enact a local retail sales tax of up to one percent (1%) to provide funds that can only be used to pay for construction and renovation of public schools in Powhatan County for a period of not more than twenty years?

Question 26

Which items would NOT be subject to the sales tax?

Accepted Answer

The sales tax would not apply to items already exempt under Virginia's sales tax law. These include things like:GroceriesHome or vehicle salesGasolineSome personal hygiene productsDigital productsPrescriptions and medicationsNote that groceries and personal hygiene products are taxed, but at 1% total.

Powhatan County Public Schools

1% SALES TAX REFERENDUM

Planning for Safe, Functional Schools

Local Investment, Lasting Impact

TOWN HALL MEETINGS

Our Facility Needs

Frequently Asked Questions