ESPLOST stands for Education Special Purpose Local Option Sales Tax.  ESPLOST was established by the Georgia Legislature in 1996.  Voters in a county must approve the one cent sales tax every five years.  ESPLOST provides a method for Georgia school systems to generate funds for capital outlay expenditures which include new classrooms and schools, maintenance and renovation of schools, purchases of technology, security equipment, and buses. Catoosa County residents have passed ESPLOST since 1997.

ESPLOST I, II, and III were primarily used for new schools and classrooms to accommodate growth in the community. 


The Board of Education listened to stakeholders when planning for ESPLOST IV and established three priorities, in addition to maintenance of facilities: Safety/Security, Facility Equitability, and Technology.  


The Board of Education conducted a Strategic Plan Survey in 2013, and listened to stakeholders at a Town Hall Meeting in 2014, to determine community priorities for ESPLOST V.  The Board of Education determined to continue community priorities in the following areas:  Safety and Security, Technology, and Facility Equitability.


Catoosa County citizens have the opportunity to continue ESPLOST VI on March 16, 2021.  The Catoosa County Board of Education is inviting community input for ESPLOST VI.  The Board can’t hold the typical community engagement meeting to listen to stakeholders due to the COVID restrictions on large group gatherings. Therefore, we have created a special video presentation. Please click on the link below to view the video.   

Please click here to view our ESPLOST VI video presentation