PURCELLVILLE, Va., July 9, 2026 – Three members of the Purcellville Town Council said this week’s advisory opinion from the Virginia attorney general confirms the position they have argued for more than a year: that state law requires a two-thirds vote of the council to adopt the town’s annual tax rate.
In a joint statement, Council Members Erin Rayner, Caleb Stought and Kevin Wright said the opinion “provides important clarity” on a question that has divided the council and the community.
“Over the past year, this issue has generated significant discussion in our community,” the three wrote. “Throughout that time, we maintained that Virginia law requires Purcellville to adopt its annual tax rate by a two-thirds vote of the Town Council.”
Opinion Applies to All Rate Votes
The opinion, issued Wednesday by Attorney General Jay Jones, concludes that Virginia law requires an annual two-thirds vote of a town’s governing body to adopt its tax rate, regardless of whether the rate is increased, decreased or left unchanged. It also concludes that the requirement cannot be avoided through procedural ordinances or by allowing tax rates to carry over automatically from year to year.
The council members’ statement tracked those conclusions closely. “The Attorney General concluded that Virginia law requires an annual two-thirds vote of the governing body to adopt a town’s tax rate, regardless of whether that rate is increased, decreased, or remains unchanged,” they wrote. “The opinion also concludes that this statutory requirement cannot be avoided through procedural ordinances or by allowing tax rates to continue automatically from year to year.”
The opinion, No. 26-021, was requested by Loudoun County Treasurer Henry C. Eickelberg and Commissioner of the Revenue Robert S. Wertz Jr., who asked how many votes a town council needs to set its tax rate when the town charter is silent. Advisory opinions are not binding on courts, but Virginia courts and local governments traditionally give them significant weight.
A Dispute More Than a Year in the Making
The question surfaced in June 2025, when the council adopted its Fiscal Year 2026 budget and tax rate on a 4-3 vote, with Rayner, Stought and Wright opposed. Then-Town Attorney John Cafferky advised at the time that the two-thirds requirement in Virginia Code Section 15.2-1427 applied only to new taxes, not to setting existing ones.
The three council members filed a petition in Loudoun County Circuit Court in October 2025 seeking judicial review of the vote. The case was resolved this spring on procedural grounds, leaving the underlying legal question unanswered.
“Although the earlier court case was resolved on procedural grounds, today’s opinion answers the underlying legal question that remained unresolved,” the statement reads.
Council Members Say Issue Was Never Personal
“For us, this has never been about personalities or politics,” the three wrote. “It has always been about ensuring that our Town follows Virginia law and that important decisions involving taxation are made through the process the General Assembly intended.”
“Public service sometimes means asking difficult questions and seeking clarity, even when doing so is unpopular,” they continued, thanking those who helped resolve the question, including their attorneys, Bryan Turner and Sarah Bruns, “for their advocacy throughout this process.”
The statement closed with a pledge to the town’s residents. “Good governance requires transparency, accountability, and a commitment to following the law,” they wrote. “We will continue working to earn the public’s trust by ensuring that both the process and the outcome are right for Purcellville.”
The full opinion is available on the Office of the Attorney General’s website. The council members’ complete statement appears below.
Full Statement From Council Members Rayner, Stought and Wright
Today, we, Erin Rayner, Caleb Stought and Kevin Wright, became aware that the Virginia Attorney General issued an official opinion regarding Purcellville’s annual tax vote.
Over the past year, this issue has generated significant discussion in our community. Throughout that time, we maintained that Virginia law requires Purcellville to adopt its annual tax rate by a two-thirds vote of the Town Council.
Today’s opinion provides important clarity. The Attorney General concluded that Virginia law requires an annual two-thirds vote of the governing body to adopt a town’s tax rate, regardless of whether that rate is increased, decreased, or remains unchanged. The opinion also concludes that this statutory requirement cannot be avoided through procedural ordinances or by allowing tax rates to continue automatically from year to year.
For us, this has never been about personalities or politics. It has always been about ensuring that our Town follows Virginia law and that important decisions involving taxation are made through the process the General Assembly intended.
Although the earlier court case was resolved on procedural grounds, today’s opinion answers the underlying legal question that remained unresolved.
Public service sometimes means asking difficult questions and seeking clarity, even when doing so is unpopular. We appreciate everyone who helped bring resolution to this important statutory question, including our attorneys, Bryan Turner and Sarah Bruns, for their advocacy throughout this process.
Good governance requires transparency, accountability, and a commitment to following the law. We will continue working to earn the public’s trust by ensuring that both the process and the outcome are right for Purcellville.
