Frederick County — Sales Tax

What it does

Shall Frederick County, Virginia, be allow to enact a local retail sales tax of up to one percent (1%) to provide funds that can only be used for construction or major renovation of public schools in Frederick County for a period of not more than twenty years?

A YES vote means

Frederick County could levy an added local sales tax of up to 1%, used only for construction or major renovation of public schools, for no more than 20 years.

A NO vote means

Frederick County would not levy this added local sales tax for schools.

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

Unclear: our AI read of the official summary isn't confident enough (we require 70%) to place this on the left–right spectrum, so we don't. Read the summary and decide for yourself.

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

Virginia Code § 58.1-605.1, as amended in the 2026 Special Session I, allows a county outside Planning District 8 to levy an additional general retail sales tax of up to one percent, used solely for capital projects for new construction or major renovation of schools, only if voters approve it in a referendum initiated by a resolution of the local governing body.

Under the statute, the tax may last no more than 20 years from the date of the referendum resolution, and its revenue may not be used to repay existing debt for school projects begun or completed before the tax was imposed.

If voters approve, the Board of Supervisors would still have to adopt an ordinance setting the tax, effective at least 120 days after adoption; the additional tax would not apply to food purchased for human consumption or essential personal hygiene products.

Put on the ballot by Frederick County Board of Supervisors (referendum resolution under Va. Code § 58.1-605.1; date and vote not confirmed).

From official source 1, official source 2.

Next elections here

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Quick answers

What does a YES vote on Frederick County mean?

Frederick County could levy an added local sales tax of up to 1%, used only for construction or major renovation of public schools, for no more than 20 years.

What does a NO vote on Frederick County mean?

Frederick County would not levy this added local sales tax for schools.

How many votes does Frederick 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 Frederick 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.