Madison County — Local Option Sales Tax

What it does

QUESTION: Should Madison County be authorized to levy a general retail sales tax at a rate not to exceed one percent (1%), provided the revenue from the sales tax authorized by Virginia Code §58.1-605.1 shall be used solely for capital projects for the construction or renovation of public schools in Madison County, with such tax to expire upon repayment of any bonds or loans issued to fund such projects by July 6, 2046, or, in the case of capital projects not financed by bonds or loans, the sales tax shall expire on July 6, 2046?

A YES vote means

Madison County could levy an added local sales tax of up to 1%, used only for construction or renovation of public schools, expiring when any bonds or loans for the projects are repaid by July 6, 2046, or on July 6, 2046, if none are used.

A NO vote means

Madison 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

The Madison County Board of Supervisors adopted Resolution #2026-16 at a special meeting on July 7, 2026, by a 4-0 vote with Supervisor Jud Buchanan absent, according to the minutes.

The resolution says that if the school projects are financed with bonds or loans, those must be repaid by July 6, 2046; otherwise the tax expires on July 6, 2046. It directs that the resolution be sent to the Circuit Court for approval of the ballot question.

The only speaker in the meeting's first public comment period supported putting the question to voters, citing the county's reliance on real estate taxes. No one spoke in the second comment period, the minutes say.

Put on the ballot by Madison County Board of Supervisors, 4-0 (one absent), July 7, 2026 (Resolution #2026-16).

From official source.

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Quick answers

What does a YES vote on Madison County mean?

Madison County could levy an added local sales tax of up to 1%, used only for construction or renovation of public schools, expiring when any bonds or loans for the projects are repaid by July 6, 2046, or on July 6, 2046, if none are used.

What does a NO vote on Madison County mean?

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

How many votes does Madison 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 Madison 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.