FAQ
What is the Half-Penny Promise?
The Half-Penny Promise is the commitment made to Hillsborough County voters, teachers and students when the one-half cent sales tax was approved in 2018. That promise: every school would receive at least $500,000 in improvements to address critical deferred maintenance in facilities, safety, and technology. Since 2019, more than $1.5 billion has been invested in schools across the district. Renewing the tax continues that promise for the next generation of students.
What am I voting on this November?
Voters will decide whether to renew the existing one-half cent sales surtax for another 10 years, beginning January 1, 2029. The ballot is listed as Referendum 3 and the full ballot question reads:
“SHALL A ONE-HALF CENT SCHOOL CAPITAL OUTLAY SALES SURTAX BE CONTINUED FOR A TEN (10) YEAR LEVY BY THE SCHOOL BOARD OF HILLSBOROUGH COUNTY BEGINNING JANUARY 1, 2029, TO FUND AIR CONDITIONING REPLACEMENT AND REPAIRS, CAPITAL IMPROVEMENTS AND CONSTRUCTION OF OTHER SCHOOLS, BUILDING ENHANCEMENTS FOR SCHOOL SECURITY AND OTHER MAINTENANCE NEEDS?”
Is this a new tax or a tax increase?
Neither. This is a renewal of the existing one-half cent sales surtax at the same rate voters approved in 2018. The rate does not change. Surtax is the term used to describe an extra charge added directly on top of the existing sales tax. Voting yes simply continues the funding that has already transformed schools across Hillsborough County.
When does the current tax expire, and why vote now?
The current authorization expires at the end of 2028. However, school facility projects require planning 2 to 3 years in advance. Renewing now ensures there is no gap in funding and that students experience no interruption to safe, well-maintained learning environments.
How long would the renewal last?
The one-half penny sales tax would run for 10 years, from January 1, 2029 through December 31, 2038.
What is a one-half cent sales surtax?
A one-half cent sales surtax adds one-half cent to every dollar spent on eligible purchases in Hillsborough County. A surtax is an extra charge added directly on top of the existing sales tax. It is not a property tax. Groceries and prescription drugs are exempt, and for large purchases, the tax only applies to the first $5,000.
What is the difference between a sales tax and a surtax?
Surtax is the term used to describe an extra charge added directly on top of the existing sales tax. Surtaxes are often used to fund specific programs. The Half-Penny Promise is a one-half cent sales surtax that directly funds capital improvement projects for Hillsborough County Public Schools.
What will this cost me?
The average Hillsborough County family pays less than $8 per month, an estimated $86 per year. 25% of the total tax collected is paid by visitors and tourists to our region, meaning residents bear a smaller share of the cost.
Are any purchases exempt?
Yes. Groceries and prescription drugs are not subject to the one-half cent sales surtax. Additionally, large purchases are only taxed on the first $5,000, so the tax is capped on big-ticket items.
Do visitors and tourists pay this tax?
Yes. 25% of the one-half cent sales surtax revenue is paid by tourists visiting Hillsborough County. That means our community’s schools benefit from investment by the millions of visitors who enjoy our region every year.
Do I pay this even if I don't have kids in school?
The one-half cent sales surtax applies to all eligible purchases in Hillsborough County. Strong public schools benefit the entire community, supporting property values, attracting businesses, and developing the local workforce that drives our economy.
What can the one-half cent sales tax be used for?
The funds generated from this one-half cent sales tax fund capital improvement projects for public schools, including:
- Air conditioning replacement and repairs
- Roof repairs and replacements
- Exterior and interior painting
- Safety and security system upgrades
- State-of-the-art classroom equipment and technology
- New and upgraded playgrounds
- Recreational tracks, fields, and athletic facilities
- Structural construction and renovations
What can the money NOT be used for?
As a capital outlay tax, the funds are restricted to physical improvements, construction, and equipment. The money cannot be used for teacher salaries, administrative costs, or day-to-day school operating expenses.
Which schools benefit? Does this include charter schools?
All Hillsborough County Public Schools are eligible for funding, including charter schools. Hillsborough County is the eighth-largest school district in the United States, with 206 schools. Every school is guaranteed to receive at least $500,000 in improvements.
What has the one-half cent sales surtax funded since 2019?
Since 2019, the one-half cent sales tax has funded more than 900 completed projects, representing more than $1.5 billion invested in school facilities, safety, and technology. More than $800 million of that work was awarded to local businesses in the Tampa Bay region. Projects range from HVAC replacements and new roofs to athletic facilities, playgrounds, security vestibules, and technology upgrades. Explore the case studies to see examples of specific school projects.
If the one-half cent surtax is renewed, what will the next 10 years fund?
Hillsborough County Public Schools has identified nearly $2 billion in potential projects for the next 10 years. These include continued HVAC replacements, roof repairs, security improvements, technology upgrades, and construction across all 206 schools in the district. Use the interactive project tool to explore what is planned for specific schools in your community.
Who oversees the spending?
An independent Citizen Oversight Committee (COC) tracks every dollar. The COC consists of six citizens with no affiliation to the school district and no financial stake in any referendum-funded project. Their role is to ensure the Half-Penny Promise is kept and they have done exactly that since 2019. You can learn more about the COC by visiting the Hillsborough County Public Schools Citizen Oversight Committee page.
How do I know the money is being spent as promised?
Referendum finances are independently audited and publicly reported. All spending records, COC meeting agendas, minutes, and project updates have been publicly available since 2019. Every dollar is accounted for, and the community can verify that at any time. To see the most up-to-date financials visit the Hillsborough Public Schools Half-Penny Sales Tax page.
Where can I find reports, project updates, and spending information?
Visit the official Hillsborough County Public Schools Half-Penny Sales Tax page for full financial reports, audit results, COC meeting minutes, and project updates. You can also use the interactive project tool to explore completed and planned projects school by school.
When is the vote?
November 3, 2026 – voting day for the 2026 General Election. As part of that election, Referendum 3, The Half-Penny Promise one-half cent sales surtax renewal is on the ballot.
October 19 – November 1, 2026 – early voting in select locations is available.
Vote by Mail – The deadline to request a Vote By Mail ballot be mailed to you is no later than 5 p.m. on the 12th day before the election.
Visit the Hillsborough County Supervisor of Elections website for more information, such as ways to vote, where to vote early and finding your precinct.
Other Important Dates
October 5 – Voter registration deadline. If you are registered, make sure your voter information is up to date.
Still have questions?
Contact us or see the full list of school projects.
