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What is E-SPLOST and how does it work in Georgia?
Executive summary
E‑SPLOST (Education Special Purpose Local Option Sales Tax) is a voter‑approved one‑cent local sales tax in Georgia used exclusively for capital outlay — buildings, buses, technology and other “things you can build or buy” — typically collected for a fixed term such as five years [1] [2]. Local districts and counties use E‑SPLOST revenue to fund schools debt‑free in some places and to reduce pressure on property taxes, but rules, sharing and project lists vary by county and school system [3] [4] [5].
1. What E‑SPLOST is: a narrowly defined, temporary sales tax
E‑SPLOST is the education variant of Georgia’s Special Purpose Local Option Sales Tax family: a one‑cent (1%) sales tax that counties put on the ballot for voter approval to pay for capital projects rather than recurring operating costs like salaries [1] [2]. The state constitution and accompanying state law authorize counties to adopt SPLOSTs; E‑SPLOSTs are temporary and typically last a set term (for example, five years) decided by the referendum [2] [1].
2. What E‑SPLOST may pay for — and what it cannot
County pages and local school districts consistently describe E‑SPLOST dollars as funding “things you can build or buy”: new schools and classrooms, roofs, HVAC, buses, playgrounds, classroom technology, and other capital improvements [1] [3]. News and advocacy materials stress that E‑SPLOST cannot be legally used for operating expenses and salaries, a distinction local proponents cite when arguing it keeps classroom dollars focused on instruction [1].
3. How the money is collected and who pays
E‑SPLOST is added to retail sales tax collections within a participating county; everyone who shops or visits the county contributes when buying taxable goods and many services, which proponents say spreads the cost to visitors as well as residents [6] [7] [3]. Counties may have different overall sales tax rates depending on other local SPLOSTs and state rate; continuation of an E‑SPLOST affects only that 1% education portion [6] [8].
4. Voter approval, terms and local control
Implementation requires a local referendum — voters decide whether to continue or renew the one‑cent education tax for a set period [6] [1]. Local governments and school boards create project lists tied to the referendum so voters know what capital projects the revenue will support, and many counties emphasize transparency and specific project allocations in campaign materials [2] [3].
5. Common arguments for renewal: debt‑free projects and lower property taxes
County and school system advocates argue E‑SPLOST funds allow capital projects to be paid without issuing debt, saving interest and lowering long‑term taxpayer cost; Gwinnett materials explicitly claim renewals will fund future construction “100% debt‑free,” potentially saving taxpayers money [4] [9]. Districts also say E‑SPLOST revenue keeps pressure off property tax millage rates by providing an alternate revenue source for capital needs [3] [4].
6. Political and community dynamics: business endorsements and turnout
Local business groups and chambers sometimes endorse E‑SPLOST renewals as investments in workforce and community competitiveness; the Gwinnett Chamber publicly supported the 2025 renewal effort [10]. Because E‑SPLOSTs are on local ballots, turnout and timing (off‑year vs general election) can influence results and campaigning dynamics [2].
7. Variations and intergovernmental sharing
How revenue is allocated can vary: some large districts participate across county lines or share E‑SPLOST revenues among multiple school systems as determined by law and local arrangements (Atlanta Public Schools notes participation in E‑SPLOSTs across Fulton and DeKalb counties and revenue sharing) [5]. Project lists, duration, and whether funds are held centrally or distributed differ by county and school board [5] [3].
8. What recent election results show about public support
Several recent county votes have shown strong voter approval for E‑SPLOST measures — for example, Bibb County’s one‑percent education sales tax passed with roughly 73.8% of the vote in November 2025 — signaling widespread local support in many areas [11]. At the same time, reporting shows some variability in margins and turnout across counties [2].
9. Limitations of available reporting and unanswered questions
Available sources summarize what E‑SPLOST funds can be used for and offer local arguments for renewals, but they do not provide a single statewide statute text, long‑term fiscal impact modeling, or detailed audits comparing promised projects to delivered outcomes across all counties — those specifics are “not found in current reporting” provided here and would require direct county budget documents or state legal texts for full assessment [2] [5].
Conclusion: E‑SPLOST is a voter‑approved, time‑limited 1% local sales tax dedicated to school capital needs in Georgia, promoted as a way to fund construction and equipment without raising property taxes or taking on debt; the particulars — project lists, revenue sharing, and fiscal effects — are local and vary by county and district [1] [3] [5].