(The Center Square) – Voters across nearly 50 Virginia localities will decide this fall whether to give local governments additional taxing authority for school construction, but approval at the ballot box would be only the first step.

Forty-seven localities have school construction sales tax questions on the Nov. 3 ballot, following a change in Virginia law that expanded access to the option.

The law allows Virginia counties and cities to seek voter approval for an additional local sales tax of up to 1%. Outside Northern Virginia, the revenue is limited to school construction and major renovations. Northern Virginia localities may also use the revenue for public transportation.

A successful referendum would not automatically raise the sales tax. The local governing body would still have to adopt an ordinance imposing the tax.

The amount of money at stake, and what communities plan to do with it, varies considerably.

Chesterfield County estimates a full 1% increase would generate $65 million to $70 million annually and raise the county’s standard retail sales tax rate from 6% to 7%.

The county has identified six school projects that could receive or be accelerated by the revenue, including replacing Midlothian Middle School, additions at Thomas Dale and Bird high schools and construction of two new elementary schools.

The tax would expire in July 2046. Chesterfield supervisors have also said they would consider reducing the county’s real estate tax rate by 2 cents and personal property tax rate by 10 cents if the additional sales tax is implemented.

Albemarle County voters face a similar question after supervisors voted July 15 to place the proposal on the ballot.

The county’s referendum would authorize an additional 1% sales tax, with the money dedicated to school construction and renovation. The tax would expire June 30, 2046.

In Amelia County, school officials estimate the same 1% tax could generate about $1 million to $1.5 million annually.

The school division says the money could pay for projects such as new school construction, major renovations and upgrades to heating, electrical and plumbing systems. It could not be used for teacher salaries, textbooks or routine operating expenses.

Food purchased for home consumption and essential personal hygiene products would remain exempt from the additional tax.

Virginia law requires the school construction taxes to have an expiration point. For projects financed through bonds or loans, the tax expires when that debt is repaid. For projects without that financing, the locality must set an expiration date no more than 20 years after the resolution initiating the referendum.

The Nov. 3 votes will determine whether local governments receive the authority to impose the tax. Where voters approve a referendum, local elected officials would then decide whether to enact it.

This post was originally published on The Center Square.