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City of Fairfax School Board Resolution

City of Fairfax School Board Resolution. Passed unanimously July 1, 2026. 
 
Resolution Supporting a Referendum for a 1% Local Option Sales and Use Tax in the City of Fairfax, Virginia

WHEREAS, the City of Fairfax School Board (“Board”) of the City of Fairfax, Virginia (“City”) is committed to providing safe, modern, high-quality learning environments that support student achievement, student well-being, and the continued success of the City’s public schools; and

WHEREAS, the City of Fairfax School Board owns the school facilities serving City of Fairfax students and is responsible for major capital improvements, including the construction, renovation, modernization, and long-term maintenance of school buildings; and

WHEREAS, the Board has determined that it is necessary to undertake a program of school capital improvement projects for the public school system of the City, including major renovation and modernization projects that will promote the public welfare of the City, its students, its families, and its inhabitants; and

WHEREAS, the cost of major school capital projects, together with related financing costs, presents a significant financial challenge for the City and its taxpayers; and

WHEREAS, reliance on real estate taxes and general obligation debt alone places a substantial burden on City residents and property owners; and

WHEREAS, the Board recognizes the importance of providing localities with voter-approved revenue tools to help address eligible capital and infrastructure needs in a responsible manner; and

WHEREAS, an additional local option sales and use tax provides a responsible mechanism to diversify revenue for school capital needs by allowing a broader base of those who shop, work, visit, and do business in the City to contribute to the cost of long-term school infrastructure; and

WHEREAS, the 2026 Special Session I state budget amendments authorize any county or city located in Planning District 8 to levy a general retail sales tax at a rate not to exceed one percent, as determined by its governing body, to provide revenue solely for capital projects for the construction or renovation of schools serving such county or city, public transportation purposes, or both; and

WHEREAS, the City of Fairfax is located in Planning District 8; and

WHEREAS, because the state budget language authorizes use of the local option sales and use tax for school construction or renovation, public transportation purposes, or both, the support expressed by the Board in this resolution is intended to support all options authorized by the Commonwealth, subject to action by the City Council and approval by the voters of the City of Fairfax; and

WHEREAS, the state budget language requires that such tax may be levied only if approved by referendum within the county or city, initiated by resolution of the local governing body, and held in accordance with applicable provisions of Virginia law; and

WHEREAS, revenues generated from a local option sales and use tax could provide critical support for eligible capital projects and purposes authorized by the Commonwealth, including school construction or renovation, public transportation purposes, or both; and

WHEREAS, the Board believes that the voters of the City of Fairfax should have the opportunity to consider whether to approve a 1% local option sales and use tax to support school capital projects and reduce reliance on other local revenue sources;

NOW, THEREFORE, BE IT RESOLVED BY THE SCHOOL BOARD OF THE CITY OF FAIRFAX, VIRGINIA:
1.    The Board expresses its strong support for pursuing a 1% local option sales and use tax, as authorized by the Commonwealth of Virginia, for the purpose of financing school capital projects serving the City of Fairfax.

2.    The Board’s support for the 1% local option sales and use tax includes all options authorized by the Commonwealth of Virginia: school construction or renovation, public transportation purposes, or both, subject to City Council action and approval by referendum.

3.    The Board requests that the Council of the City of Fairfax (“Council”), as the local governing body, take all necessary steps to initiate a referendum on the question of levying a 1% local option sales and use tax consistent with the authority granted by the Commonwealth of Virginia and applicable provisions of Virginia law.

4.    The Board supports and prioritizes the use of revenues generated by the 1% local option sales and use tax for capital projects for the construction, renovation, and modernization of schools serving the City of Fairfax, including related bond, loan, and financing costs, to the extent permitted by law.

5.    The Board further supports continued collaboration among the School Board, City Council, City staff, and the community to ensure transparency regarding the planned use of such revenues, the school capital projects to be supported, and the long-term fiscal benefits to the City.

6.    The Clerk of the Board is authorized and directed to cause a certified copy of this resolution to be delivered forthwith to the City Clerk.

7.    This resolution shall take effect immediately.