Half-Penny Sales Tax Referendum
The half-penny sales tax in Hillsborough County is a voter-approved investment in the future of students, teachers, and the broader community. Passed in 2018, this 0.5% sales tax provides a dedicated funding source to improve and maintain school facilities across Hillsborough County Public Schools.
As the current authorization approaches its end, local leaders are seeking to place it on the 2026 ballot to allow voters the opportunity to continue this investment without interruption.
Why It Matters
Great teaching and learning can happen in many different spaces, but students and teachers deserve schools that are safe, comfortable, and ready to support them every day. Across Hillsborough County, many school buildings are aging and in need of critical repairs, while continued population growth is creating demand for classroom space and updated facilities. When air conditioning systems fail, safety upgrades are delayed, or buildings are not maintained, it directly affects the daily experience of students, teachers, and school staff. Continuing this dedicated funding source helps address those needs before they become bigger and more costly, while giving schools the stability to plan for today’s students and future generations.
Proven Impact
Since its approval in 2018, the half-penny sales tax has delivered measurable improvements across schools throughout Hillsborough County. To date, more than 900 facility improvement projects have been completed, and 225 are currently in progress. This has impacted nearly every school in the district. As of April 2026, more than $1.259 billion has already been invested directly in school improvements. Of that, $685 million has been awarded to local businesses, meaning this funding is not only improving schools for students and teachers, but also reinvesting public dollars back into Hillsborough County’s local economy.
Projects in Action
The impact of this funding is visible across campuses in both large and small ways that directly affect daily student and teacher experiences. In classrooms, this includes replacing failing air conditioning systems to keep learning environments safe in Florida’s heat, upgrading lighting to improve visibility, installing modern network infrastructure to support digital learning, and replacing worn flooring and outdated doors that affect safety and functionality.
Safety and campus improvements are also a major focus, with funding supporting secure entry vestibules and access control systems, upgraded fire alarms and emergency communication systems, and improved campus lighting and fencing. Beyond safety, these investments enhance the overall school environment through repairs to playgrounds, athletic courts, and gym floors, as well as improvements to parking lots, sidewalks, and covered walkways that help students move safely throughout campus.
Accessibility is another critical component of this work, ensuring all students can fully access their school environment. Projects include ADA-compliant ramps and pathways, elevator modernizations, and other accessibility upgrades that support students with diverse needs and create more inclusive learning environments.
Accountability and Transparency
This funding comes with clear safeguards to ensure it is used as intended. The revenue is legally restricted to school facility improvements and cannot be used for salaries or daily operating expenses. Oversight is further strengthened through an independent Citizen Oversight Committee that meets monthly to review expenditures and project progress, helping ensure funds are used responsibly and as promised.
Spending and committee updates are publicly reported and published, allowing the community to see how funds are being used. The fact that the majority of collected funds have already been reinvested into school projects reflects an active and ongoing commitment to delivering results for students and schools.
To learn more about the Citizen Oversight Committee and review funding, click the link below.
https://www.hillsboroughschools.org/o/hcps/page/impact-financial-reporting
Looking Ahead
As the current half-penny sales tax approaches its sunset, there is an opportunity to consider future needs and avoid potential gaps in funding. Placing the measure on the ballot ahead of its expiration allows voters to make an informed decision while maintaining continuity in long-term planning. This approach supports stability for ongoing projects and helps ensure that critical school improvements can continue without delay.
The half-penny sales tax is a critical investment in safe, modern schools that support student success and strengthen the community as a whole. By addressing essential facility needs, demonstrating proven impact, and planning ahead for future growth, this funding helps ensure that every student has access to a learning environment that allows them to thrive.
Frequently Asked Questions
The half-penny sales tax is a 0.5% voter-approved sales surtax in Hillsborough County that provides funding for school facility improvements across Hillsborough County Public Schools. It is applied to most purchases made in the county and is used specifically for long-term infrastructure needs.
Funds are used for capital improvements, which include repairing and maintaining school buildings, replacing aging systems such as air conditioning and roofs, improving safety features like secure entrances, new playgrounds, improving recreational facilities, and upgrading technology infrastructure. These funds cannot be used for salaries, teacher pay, or daily operating expenses.
Since its approval in 2018, the funding has supported over 900 projects across schools throughout the district, including HVAC upgrades, safety improvements, classroom enhancements, and campus repairs. These projects impact nearly every school and are part of an ongoing effort to improve learning environments.
Anyone who makes a taxable purchase in Hillsborough County contributes to the half-penny sales tax, including residents, visitors, and tourists. Because it is applied at the point of sale, the cost is shared across a broad base of people who shop, dine, and do business in the community. This structure helps spread the investment more evenly, capturing revenue from those who benefit from the area’s schools and infrastructure while visiting or working here. Even small, everyday purchases contribute incrementally, creating a reliable funding stream that supports long-term improvements without placing the burden on any single group.
Project priorities are identified based on facility needs across the district, including the condition of school buildings, safety requirements, and student enrollment growth. The district uses long-term planning to determine where investments are most needed.
The use of funds is subject to multiple layers of public reporting and oversight to ensure transparency and accountability. Spending is carefully tracked to confirm it aligns with legally approved uses, and detailed information about projects, timelines, and progress is made available to the community through publicly accessible reports.
In addition, an independent Citizen Oversight Committee plays a key role in monitoring how funds are used. This committee meets monthly to review expenditures, assess project updates, and help ensure that investments are being carried out as promised. Their work provides an added level of community-driven accountability, reinforcing that funds are managed responsibly and in line with voter intent. Meeting materials, updates, and outcomes are published, giving residents consistent visibility into how decisions are made and how funding is being applied across school projects.
To learn more about the oversight committee, follow the link below.
https://www.hillsboroughschools.org/o/hcps/page/citizen-oversight-committee
Planning ahead allows for continuity in funding and helps avoid potential gaps between funding cycles. It also provides time for the community to review information and understand how the funding has been used before making a decision.
Students and teachers do their best work in schools that are safe, comfortable, and ready for learning. This funding helps address the everyday conditions that shape the school experience, from reliable air conditioning and improved safety systems to updated classrooms, technology infrastructure, and accessible spaces. When students can focus on learning and teachers can focus on teaching, our entire community benefits.
Information about school-specific projects and improvements can be found through Hillsborough County Public Schools here:
https://www.hillsboroughschools.org/o/hcps/page/impact-financial-reporting
Community members are encouraged to review available resources and stay informed.
