Guilford County commissioners spent a whole lot of time in their Thursday, Dec. 4 work session debating not only how to divide a proposed quarter-cent sales tax, but also how to present that tax to the public.
The board is preparing for a 2026 referendum on what’s formally known as an Article 46 sales tax, and county commissioners said the wording that voters see in the booth could make or break the measure’s chances.
At the center of the discussion was a presentation by Guilford County Budget Director Toy Beeninga, an excellent public speaker who walked commissioners through the mechanics of House Bill 305 – a new state law that outlines how Guilford County must structure a sales tax referendum planned for 2026.
The bill was passed earlier this year and spells out exactly how any new revenue must be allocated if voters approve it. The commissioners, however, have a chance to work with state legislators and tweak the language that will appear on the ballot in November of 2026.
As of now, here it is:
“[ ] FOR [ ] AGAINST
Local sales and use tax at the rate of one-quarter of one percent (0.25%) in addition to all other State and local sales and use taxes to be used solely for classroom teacher salary supplements, fire protection equipment and services, for Guilford Technical Community College, and to be used by municipalities for any public purpose.”
This is the exact statutory wording that must appear on the referendum unless the legislature amends it.
It uses the phrase “one-quarter of one percent (0.25%),” which many commissioners want rewritten.
Guilford County is asking the legislature to consider revising the current ballot language for clarity; however, unless lawmakers approve changes, the above wording is what will appear on the 2026 ballot.
According to Beeninga, the tax would raise an estimated $28.7 million a year, with roughly 67 percent going to classroom teacher salary supplements, 19 percent to fire protection equipment and services, and 9 percent to capital improvements at Guilford Technical Community College.
A final 5 percent would be distributed to smaller municipalities according to a formula based on population and property tax base.
Beeninga noted that, if voters approve the measure in the fall of 2026, Guilford County teachers would instantly jump from 16th to about 6th in North Carolina when it comes to average local salary supplements. GTCC would gain funding for facility renovations and expansions meant to align with aerospace and advanced manufacturing training demands.
And rural fire districts would finally have a recurring revenue stream to replace aging fire trucks and equipment – something Guilford County officials have been concerned about for years.
Commissioner Alan Perdue, a former county emergency services director, pushed for simplifying the language as much as possible – arguing that voters shouldn’t be confronted with a long technical description when all they want is a clear choice.
Other commissioners had similar concerns.
Commissioner Frankie Jones pointed out that some of the minimum funding thresholds written into the bill mean certain percentage descriptions aren’t technically exact each year, which could create confusion.
One area of near-unanimous agreement was in avoiding the phrase “quarter-cent sales tax.”
Several commissioners said that phrase sounds like “a quarter” – “a higher number”– even though the tax is actually one-fourth of one percent. Some suggested that the ballot language say “one-fourth of one cent,” or “one-fourth of one penny.”
That phrasing immediately drew laughter and support.
“Love it,” one commissioner said during the discussion.
The idea is that county voters might react differently depending on whether the language evokes a single penny or something larger.
Chairman of the Guilford County Board of Commissioners Skip Alston asked the most practical question of the day – who exactly they needed to satisfy with all these edits.
Toy confirmed that the commissioners could propose changes, but the maker of the bill in the General Assembly would have to approve any revised ballot text before it could appear in 2026.
The board also spent time disentangling House Bill 305’s “supplanting” restrictions – rules that require the county, school system and GTCC to use the new sales tax money to supplement, not replace, existing funding.
Beeninga walked commissioners through a tangle of 10-year look-back formulas that determine how much each party must continue spending on teacher supplements, fire protection, and GTCC capital improvements. The original bill tried to apply all supplanting rules directly to the Board of Commissioners; however, the budget director explained that wasn’t workable in some cases. The county cannot directly appropriate funds for teacher supplements, for instance, because state law requires commissioners to allocate money to the school system at the purpose-level rather than the line-item level.
He recommended shifting the responsibility for maintaining teacher supplement funding levels to the Board of Education instead.
The Fire and Rescue Council, which includes both Greensboro and High Point, along with rural fire districts, is also asking for the county to establish a custodial fund to hold the new tax revenues.
Under that model, Guilford County would manage the money, invest it, and release it to the council upon request.
The council also asked for permission to spend up to 2 percent of its allocation – roughly $100,000 – on administrative costs, such as hiring an auditor or contract staff. Beeninga said the council’s current funding system, which relies on a nominal membership fee, isn’t enough to manage millions of dollars in annual sales tax revenue.
The commissioners plan to continue refining the language and allocations before sending it back to Raleigh. The referendum is expected to appear on the Tuesday, Nov. 3, 2026, ballot, with revenue collections beginning April 1, 2027 if voters approve it.
Beeninga emphasized that staff will develop educational materials but must avoid anything that looks like advocacy. State law allows counties to explain a referendum, but not to promote it.
In the past, when it came to sales tax referendums and “educating” the public about them, the county has played fast and loose with that rule and presented the public with some highly flattering information about how great it would be to have the additional $29 million or so in revenue from higher sales taxes.
What happens now is a months-long negotiation between Guilford County and the NC General Assembly over commas, percentages, and even word choice. However, based on this week’s discussion, the commissioners believe that the right phrasing – or the wrong one – could determine whether voters say yes to a tax increase that they argue would be small in size but large in impact.
This needs to be a hard No. The commissioners need to stop spending money like a drunken sailor on all their pet projects before we trust them with more of our money.
I disagree. Do agree spending of our tax dollars should be under constant scrutiny. And we should only raise taxes for what we legitimately need. But we already know about the crumbling schools for lack of sufficient maintenance. And, we have borrowed over $1 billion to build new schools. We’ll need to pay that back. Funny how taxpayers approved the borrowing but not the taxes to pay the debt. And, keeping teachers is tough. This tax will help with teacher pay. The great thing about the quarter cent tax is: NOBODY is going to notice it. You spend $100 dollars, you pay an extra TWENTY-FIVE CENTS.
I disagree. What is need is the elimination of waste and corruption. It has been building from the earliest days of the Republic.
Anything that doesn’t personally benefit me directly is waste and fraud.
Brought to you by Chris!
Chris !
The master of the childish cheap shot.
Austin,
Just a reminder…Chris doesn’t live in the Fiefdom of Alston, aka Guilford County.
Yes Guilford County tax is to high thanks to Skip and his lady’s.
Let’s not forget how the bond was approved: by highlighting a litany of “maintenance issues” that officials later admitted stemmed from “deferred maintenance”—funds the school board had deliberately redirected to other priorities. To build support, they rallied parents across the county with promises that the bond would dramatically improve their children’s schools.
But once the bonds passed—built on that deception—an even greater betrayal emerged. Officials had pledged 51 major projects, from full school rebuilds to extensive renovations, knowing full well the funding fell woefully short of what they’d claimed it could achieve. Almost immediately after approval, 30 of those 51 projects were scrapped—nearly 59% fewer than promised. In the end, many of the very parents who championed the bonds were left with nothing but a steeper tax bill and unfulfilled hopes for their kids’ education.
We all know how bonds work—they must be repaid, and that’s not the issue here. The real question is: Would you keep trusting the advice of a salesman who promised you a shiny new car, all you had to do was say yes and agree to repay the loan, only for him to admit later that he’d miscalculated, so you’d have to settle for a five-year-old model… while still footing the bill for the full loan?
You are smarter than the average guy.
The Parasitic Sector will say and do anything that results in it getting more money.
There is no limit to their greed.
Respectfully, the figure of $1Billion is incorrect. Voters approved a $1.7 Billion bond. That, plus the $300 Million bond approved a few years ago, means Guillford County taxpayers are on the hook for $3.4 Billion. This figure includes the interest that must be paid and has been widely reported by multiple news outlets. Once bonds are approved, the money must be spent within 10 years and must be repaid within 20 years after the money is spent. So $3.4 Billion dollars divided by 30 years means YOU and other Guilford taxpayers will be paying $113 MILLION dollars a year, every year, just to pay off the bonds. Now ole skippy wants to put YOU and every Guilford taxpayer further in debt by borrowing another $550 MILLION dollars because the $3.4 Billion is not enough. When added together the TOTAL bond required payment will be about $150 MILLION dollars a year, EVERY YEAR for the next 30+ years. This does NOT bond repayment does NOT include any money to run the schools.
The House Bill that identifies how Sales tax money can be spent says (according to the Rhino Times article shown above) “State law allows counties to explain a referendum, bu not to promote it.” Funny, when the school bond was being considered, Guilford County and the School Board ACTIVELY PROMOTED its passage, a CLEAR VIOLATION of state law. Republican and former Guilford County Commissioner Alan Branson spent his own money to challenge the referendum results. A democrat judge in Wake County agreed but said it was okay with him because the bond was approved. I guess the thought is that if you can break the law and get away with it, it’s okay. Do you suppose the democrat controlled Guilford County and democrat controlled School Board will break the law again. You better believe they will.
Don’t forget the reassessment of property that will happen in 2026 that will INCREASE PROPERTY TAXES BY 40% TO 50%. This increase has also been widely reported by multiple news outlets. Renters may think it will not hurt them. Sorry folks BUT if the landlord has to pay more property taxes, your rent WILL INCREASE TOO.
As currently written, House Bill 305 says Sales Tax revenue can be “used by municipalities for any public purpose.” That means that almost 10% of the Sales Tax INCREASE could be used to pay for the $2 MILLION TREE HOUSE the democrat controlled Guilford County wants to build or to pay for the 50% PAY RAISE, the democrat controlled Guilford County board gave themselves. I don’t know about you, but I NEVER got a 50% PAY INCREASE…NEVER…DID YOU?
ALL OF THE TAX AND SPEND POLICIES of the democrat controlled Guilford County and democrat controlled School Board MUST STOP…NOW!
It is well PAST TIME TO THROW THE BUMS OUT. ELECT REPUBLICANS FOR EVERY OFFICE FROM DOG CATCHER, TO CITY COUNCIL, TO COUNTY COMMISSIONERS, TO STATE LEGISLATORS, TO GOVERNOR, TO ATTORNEY GENERAL AND JUDGES, TO US SENATORS AND MEMBERS OF THE HOUSE OF REPRESENTATIVE AND TO PRESIDENTS. if YOU don’t, you will only get HIGHER AND HIGHER TAXES.
We don’t “trust” them now. TRUST is neither given nor taken, it is earned. When someone says “trust me”, don’t.
Are you kidding me….they tax your home, your land, your vehicles, your internet service, your phone service, your groceries and North Carolina taxes your income so No to anymore taxes. Perhaps next they will try a defecating tax.
I repeat NO.
Well technically they charge you a range of ‘fees’ for city sewage if you live in the city.. So you might call that a ‘dedication tax’.
While reading the piece, it becomes clear that commissioners engage in language trickery to convince voters to vote “yes.” Voters and nonvoters know that the current commissioners cannot be trusted, especially with tax money. If Guilford representatives in Raleigh go along with whatever language Skippy and the other commissioners come up with, then Raleigh is a big part of the problem just as the county commissioners. Vote NO for more taxes in 2026.
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The proposed language is inherently contradictory. Whoever composed it is stupid.
And aren’t they just chomping at the bit to spend the money? The public sector of this county needs to keep in mind that this measure has been voted down over and over again – rightly so.
When I came to North Carolina the Sales Tax was 4% and British VAT was 8%. Now these taxes are about 7% and exactly 20% respectively – increases of 75 per cent and 150%.
Why do taxes only ever go up?
That is a rhettoritcal question.
North Carolina has reduced its income taxes for both individuals and corporations dramatically. Local governments are left to make up the difference due to less State level support. To evaluate taxes you have to look at total taxes paid per household.
Since local taxes rely much more sales taxes, it benefits the wealthy far more than the working class. Which I beleive is the plan of the modern conservative movement. Wealthy pay less as percent of wealth and income while working class pay more. Tarrifs have the same effect.
Happy to provide data if interested.
“and to be used by municipalities for any public purpose.” NO NO NO NO NO!
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By the way, if you’re earning $16 an hour and taking home about $12.50/hour after taxes, for each $100.00 the Parasitic Sector takes from you, it means that you just worked the entire eight hour day just to serve your masters.
Taxation is de facto slavery.
Taxation is legalized theft.
Think of the Amendment to allow income tax, and the Federal Reserve act of 1913.
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1913 was a very bad year, but didn’t Lincoln (the first fascist) introduce income tax?
Yes, temporarily. I don’t know how he got away with that. But then again, he had to finance to War.
The Social Contract Argument that Taxes are NOT legalized theft as so many libertarians whine about every time taxes are mentioned.
This idea posits that citizens implicitly agree to taxation in exchange for the benefits of a civilized society, creating a fiscal social contract.
- Mutual Responsibility:
By choosing to live and operate within a sovereign territory, you benefit from public goods that are impossible or impractical to provide privately, such as:
– Rule of Law:
Police, courts, and a military (which protects your life and property).
Infrastructure: Roads, ports, utilities, and communication networks that allow you to conduct business and commute.
– Education and Public Health:
A skilled workforce and a healthy populace.
– Implied Consent:
When you use a public road, call the fire department, or rely on a court to enforce a contract, you are implicitly consenting to the agreement (the “social contract”) that requires you to pay a fair share for these collective services. Refusing to pay taxes while demanding these services would be the equivalent of ordering a meal in a restaurant and then refusing to pay, claiming the bill is “theft.”
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Statist sophistry.
Sounds like Medieval Lords defending feudalism.
The idea of taxes has been around for a looooooooooooong time.
So has authoritarianism (and Communism, 1848). And evil.
Does that mean they’re good?
No. Period. Use wisely what you already take and get out of my pocket. I’m tired of this and I’m tired of education being used as the reason because it’s always a lie.
For this joke of a “board of commissioners “ to sit around and laugh about how best to make a tax rate “sound” acceptable so they can “trick” the ignorant voters into voting for an additional tax is nothing short of disgusting! If they only would work so hard to reduce spending!!!?!!!! Please don’t fall for their sloppiness and vote NO for this same tax we have voted against for years!!!
Next this pompous group will be working to convince the commoners that they are “holding taxes” by not raising the property tax rate! Of course they will leave out the fact that we will be paying 25 to 40% more because of the reevaluation of our property!
These are not our servants doing what is best for our community. They are power hungry politicians who simply spend our money in the best way they determine to acquire votes to remain in power!
More money, more money, more money… it would be wonderful if the county residence actually showed up to vote for something. If only 21% show up the faithful will vote for the tax having once again fallen for double speak.
You mean “slip it by the taxpayer”?
NO MORE F^*(%$G TAXES! ANYWHERE!
How do more taxes help people have enough to get by, much less get ahead?
“slip it by the taxpayer” or do you mean ‘slip it TO the taxpayer’?
“Whatever suits you just tickles me to death.”
Don’t forget, the Commissars have a little surprise in their pockets in the form of what can be called non-citizen voters, aka college students, a number of which do really don’t have a dog in this fight. Add to this, as been pointed out by others, the verbal Tennessee Two Step the Commissars like to use on us poor unwashed masses.
Another thing not pointed out is the billions of dollars the school system already sits on. ‘Oh but that’s for new school construction!’ Build less Taj Mahals and get back to basics.
Why would college students who vote, vote for a tax increase on themselves, because it is?
How many of them live here long term.
Because they’re uninformed, uncaring, juveniles who have no interest in anything but themselves.
There may be hope on the horizon when it comes to property tax in Guilford. The NC house has created a 23 member bipartisan committee to study the effects of high property taxes on residents and to look for solutions that ease the burden on home owners by keeping increases in check and still maintaining some flexibility for counties. I’ve noticed no legislators from Guilford are on the committee. Wonder why lol. Could be just in time for revaluation next year.
Peter,
Do you also believe in the Tooth Fairy, Santa clause, and the Easter Bunny?
No disrespect meant, but the whole thing you just outlined is the usual Professional Politician Two Step meant to to allow them to tell you to watch their left hand while they steal your eye teeth with their right and then charge you for the painkillers.
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There is no limit to the greed of The Parasitic Sector.
“67 percent going to classroom teacher salary supplements”
This, my friends, is the elephant in the room. If you do not support the tax increase, then those who support it will view you as being against “the children”.
Every time you complain about quality of public k-12 education, note that NC ranks near the bottom of per student spending nationally. Any waste in NC tax utilization isn’t within the school systems. You get what you pay for…..
We DON’T WANT IT! We’re overtaxed already! Don’t throw so much money away on boondoggles and there will be more than enough for things we actually need!
Sounds like our fine commissioners spent the afternoon planning how to spend these new funds they don’t have. God save Guilford county.
Absolutely NO way! You already have property taxes going toward those needs and that tax is double taxation! I do not want to supplement teacher salaries through sales tax. That’s total B.S.
Vote NO! We need a DOGE for Guilford County. Bet it could find enough wasteful spending and corruption to cut out millions. If you want to help the schools cut out half the useless administrators and get the money into the classroom.
AMEND BROTHER. WHERE IS DOGE WHEN YOU NEED THEM! THROW OUT THE democrat BUMS EVERYWHERE AND ANYBODY THAT SUPPORTS THEM!
No new taxes. No new bonds. No new money. Period.
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Hear, hear !
New money? Think Federal Reserve. It allows banks to lend money they don’t have; and politicians to spend money they don’t have (to buy votes). So, our National Debt will soon be 40 Trillion, and ever-grown. That 40 Tril = inflation, a tax nobody voted for.
I do have one question…does anybody remember what happen when an overbearing self-serving government decided we should be paying them a tax because they could?
Oh, I forgot, we don’t teach US History correctly anymore.
Never mind.