TITLE
Title
RESOLUTION TO CONDUCT AN ADVISORY REFERENDUM ON THE NOVEMBER 3, 2026 ELECTION BALLOT - ONE-FOURTH OF ONE PERCENT (1/4 of 1 cent) COUNTY SALES AND USE TAX PURSUANT TO ARTICLE 46 OF CHAPTER 105 OF THE NORTH CAROLINA GENERAL STATUTES
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SPONSOR
Sponsor
Chairman Melvin "Skip" Alston
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BACKGROUND
Background
The Board of County Commissioners has been proactively working with the North Carolina General Assembly to clarify language used on the ballot for a sales tax referendum to provide transparency for voters on how the funding would be invested. The Board approved proposed language at the January 15, 2026 work session making it clear that 70% of generated funding would support classroom teacher salary supplements, 18% would support fire protection equipment and services for fire districts, 8% for Guilford Technical Community College capital improvements, and 4% for qualifying municipalities for allowable expenses (currently Oak Ridge, Pleasant Garden, Stokesdale, Summerfield, and Whitsett). The General Assembly approved SB 1074 on July 2, 2026. The Board appreciates the collaboration with the General Assembly delegation in making these amendments so voters have clarity on what the funding would support.
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RESOLUTION
Resolution
RESOLUTION DIRECTING THE GUILFORD COUNTY BOARD OF ELECTIONS TO CONDUCT AN ADVISORY REFERENDUM ON NOVEMBER 3, 2026 ON THE QUESTION OF WHETHER TO LEVY ONE-FOURTH OF ONE PERCENT (0.25%) COUNTY SALES AND USE TAX PURSUANT TO ARTICLE 46 OF CHAPTER 105 OF THE NORTH CAROLINA GENERAL STATUTES
WHEREAS, Article 46 of Chapter 105 of the North Carolina General Statutes authorizes Guilford County to levy a local sales and use tax at a rate of one-fourth of one percent (0.25%) if approved by voters in an advisory referendum; and
WHEREAS, if the referendum were approved, of the new revenue, 70% would fund higher pay for classroom teachers and instructional support personnel, 18% would fund new fire trucks, firefighting and saf...
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