On November 3, 2026, Nelson County voters will decide whether to authorize an additional local retail sales tax of up to 1% to provide a dedicated funding source for eligible school capital projects.
We know there are questions about what this proposal means for our families, residents, businesses, and community. Over the next several weeks, NCPS will share information to help everyone understand the proposal, ask questions, and make an informed decision.
Here are a few important facts to get us started:
💲 What does 1% mean? For purchases subject to the additional tax:
$10 purchase = 10¢
$50 purchase = 50¢
$100 purchase = $1
🏫 Where could the money go? The revenue would be legally restricted to qualifying new school construction, major school renovations, and associated bond and loan financing costs. It could not simply be redirected to other County purposes or used for ordinary school operating expenses. NCPS has several projects identified as eligible for this money. The HVAC replacement at Rockfish River Elementary School (estimated at $1.9 million) is an immediate need to support our students, staff, and community.
💰 How much could it generate? Current conservative estimates project approximately $1.9 million annually after required exemptions.
🏔️Would visitors help contribute? Yes. Residents would contribute through applicable taxable purchases, but so would the many people who visit Nelson County. Based on the County's current conservative estimate, approximately 22% of the revenue (~$418,000) is expected to come from visitors and non-residents.
🛒What purchases could be affected?
Examples include clothing, electronics, furniture, restaurant meals, taxable alcoholic-beverage purchases, hotels and inns, taxable short-term lodging, campgrounds, and other taxable retail purchases. Groceries for home consumption and qualifying essential personal hygiene products would not be subject to the additional 1%.
Over the coming weeks, we will take a closer look at what is taxed, who contributes, how the revenue can—and cannot—be used, and potential NCPS facility needs.
Our goal is simple: provide information to assist informed decisions.
💚💛Our Students. Our Schools. Our Community. Our Future.
#OneNelson | Empowering Generations Through Excellence in Education