E-SPLOST
Education Special Purpose Local Option Sales Tax (E-SPLOST)
An E-SPLOST is a voter-approved, one-cent (1%) local sales tax in Georgia dedicated exclusively to funding public school capital improvements.
- How it Works: It is a consumption tax paid by anyone who buys goods in the county, including non-residents and visitors, rather than placing the burden solely on local property owners.
- Approval & Duration: E-SPLOST must be enacted by a local referendum. If approved by voters, it typically lasts for five years or until a predefined monetary cap is reached.
- Property Tax Relief: By using sales tax revenue to fund capital projects or pay down bond debt, school districts can reduce their reliance on property taxes (ad valorem taxes) to fund these expenses.
Permitted Uses (Capital & Infrastructure)
- Building new schools and adding classrooms
- Renovating aging facilities (HVAC, roofs)
- Upgrading safety systems and security cameras
- Purchasing school buses and transportation
- Expanding technology (student devices, infrastructure)
- Improving athletic, fine arts, and extracurricular spaces
- Repaying previously incurred bond debt
- Instructional subscriptions & licenses
Prohibited Uses (Operating Expenses)
- Teacher and staff salaries
- Employee benefits
- Routine maintenance and daily operations
- Classroom supplies and textbooks
- Utility bills (electricity, water)
- Administrative costs
- Custodial services