Chester County — Capital Project Sales and Use Tax

What it does

Shall a special, one-percent capital project sales and use tax be imposed in Chester County beginning immediately at the expiration of Chester County’s existing capital project sales and use tax (which is anticipated to expire on or about April 30, 2028) to ensure no interruption in the imposition or collection of the sales and use tax and ending April 30, 2035, and shall the County be permitted to issue general obligation bonds, in one or more series, sufficient to fund project costs in an amount not to exceed the aggregate of $35,530,000, which the County intends to repay using the sales and use tax, and which is otherwise repayable from a millage levy on property taxes, the proceeds of which shall be distributed and expended for the acquisition, construction, equipping, or rehabilitation of each project as follows: GRASP Food Pantry and Back Door Improvements $20,000.00 Dawson Drive Baseball Complex Improvements $4,430,000.00 North Chester Fire Service Station Improvements $500,000.00 Richburg Park (Bathrooms) Improvements $150,000.00 Wylie Park Swimming Pool Improvements $600,000.00 Lando-Manetta Museum Improvements $180,000.00 Countywide Fire Service Air Packs Acquisition $3,290,000.00 Great Falls Park Improvements $715,000.00 Sunset Park David Lex Minors Recreation Park Republic Park Dearborn Pocket Park Rossville Fire Service Station Improvements $3,500,000.00 SL Finley Historic School Shop Improvements $805,000.00 Lowry's Community Center Renovation (Former Service Station) Improvements $300,000.00 Edgemoor Community Action Center Improvements $180,000.00 ADA Elementary School Playgrounds (Chester Park, Lewisville Elementary, Great Falls Elementary) Improvements $960,000.00 Historic City of Chester City Hall Business Economic/Arts Entertainment Center Improvements $1,700,000.00 Countywide 911 Back-up Radio System Acquisition $560,000.00 Fort Lawn Historic Cultural Arts Center Improvements $900,000.00 County Body Cameras Acquisition $1,815,000.00 City of Chester Performing Arts and Entertainment Center (Amphitheatre) Improvements $220,000.00 Great Falls Sewer System (Belt Press/Chlorine Contact) Improvements $2,475,000.00 Historic Post Office (Federal Building 158 Main Street, Chester) Improvements $5,560,000.00 City of Chester Phase 3 Streetscaping, Parking, and Dumpster Enclosure Improvements $850,000.00 County Fire Service Richburg Ladder Truck Acquisition $2,490,000.00 Great Falls Rail Trail (to Fishing Creek) Improvements $1,330,000.00 ADDITIONAL CONDITIONS The capital project sales and use tax shall be used for acquiring an interest in, paying debt service for previously issued bonds and/or reimbursing other prior expenditures from whatever source, related to, or procurement, design, architectural, engineering, surveying, soil testing, construction, improvement, or similar type uses related to the projects listed above, or any combination related to the foregoing that are related to the acquisition, construction, equipping, or rehabilitation of a project. Net proceeds of the sales and use tax must be expended for the purposes stated, in the priority listed above. However, the completion of each project funded by the sales and use tax is governed by the Capital Project Sales Tax Act (S.C. Code Ann. § 4-10-300, et seq.) and subject to acquisition of property and right-of-way, design and engineering considerations, funding of projects from other sources (as may be provided, for example, in the County’s Ordinance No. 2026-11, enacted June 15, 2026, as may be subsequently amended), bids in excess of project estimates, qualifications of bidders, cost overruns, financing costs, exhaustion of net sales and use tax revenues prior to the completion of each project in the order and priority stated above, other unforeseen circumstances and conditions, and other conditions as may be reasonably imposed by Chester County Council, which, if any of these circumstances occurs or is imposed, then the County may move to the next priority project and continue through the priority list until completed, then may, in the County’s sole discretion, return to any project(s) passed over, and may be otherwise provided for by enacted ordinance of County Council.

A YES vote means

Chester County would continue a 1% capital projects sales tax from when the current one expires (around April 30, 2028) through April 30, 2035, for a listed set of parks, fire, public safety, historic building and sewer projects, and could issue up to $35,530,000 in bonds repaid from the tax or otherwise from property taxes.

A NO vote means

The new 1% capital projects sales tax would not be imposed when the current one expires, and these bonds would not be issued.

Needed to pass

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Left–right lean

Not a left–right issue: a procedural or local question that liberals and conservatives don't typically split on (AI read of the official ballot summary).

The YES and NO lines are SpectrumVote's plain-language reading of the official text above; the official text is what you vote on.

Official text: source

Background

According to Chester County's informational brochure, the measure would continue the existing one-cent Capital Project Sales Tax, which expires April 30, 2028, rather than add a new penny. The money would fund 23 listed capital projects totaling $33,530,000, and voters approve or reject the list as a whole.

The projects were chosen by a six-member CPST Committee: three members appointed by County Council and three representing municipalities. Larger items include the historic Post Office in Chester ($5,560,000), Dawson Drive Baseball Complex ($4,430,000), Rossville fire station ($3,500,000) and countywide fire air packs ($3,290,000).

The brochure says Chester County voters approved earlier CPST referendums in 2008, 2014 and 2020. It notes that the county may not advocate for or against the question.

Put on the ballot by Chester County Council (projects selected by the CPST Committee).

From official source.

Next elections here

• 2028 presidential election · Who has filed so far, from FEC filings

Quick answers

What does a YES vote on Chester County mean?

Chester County would continue a 1% capital projects sales tax from when the current one expires (around April 30, 2028) through April 30, 2035, for a listed set of parks, fire, public safety, historic building and sewer projects, and could issue up to $35,530,000 in bonds repaid from the tax or otherwise from property taxes.

What does a NO vote on Chester County mean?

The new 1% capital projects sales tax would not be imposed when the current one expires, and these bonds would not be issued.

How many votes does Chester County need to pass?

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Should I vote yes or no on Chester County?

SpectrumVote doesn't endorse anyone or tell you how to vote. Read what a YES and a NO vote each do, and the official text, then decide based on what you want to happen.

When is the vote?

The general election was Tuesday, November 3, 2026. Counts are unofficial until each state certifies its results over the following weeks; your state or county election office has the official results.