Logo
Human Resources Student Support Services System Planning and Operations Technology School Nutrition Central Enrollment Finance Title
School Directory Big A Elementary Liberty Elementary Toccoa Elementary Stephens County Middle School Stephens County High School Stephens County Fifth Grade Academy
District Directory Directions Superintendent's Corner Meetings And Strategic Planning Board of Education Charter System SPLOST Accreditation
Community Apps for Education Inclement Weather High School Diploma Petition Open Records Request Student Accident Insurance
Participant Forms
Past Press Releases Young Georgia Authors SKILLS USA Winners Campfire Toccoa

Frequently Asked Questions

 

What is a SPLOST for education?

  • The Special Purpose Local Option Sales Tax  for education, also known as E-SPLOST, is a 1 cent sales tax on all retail sales in Stephens County
  • The E-SPLOST is a sales tax, not a property tax.
  • Everyone who makes a purchase in Stephens County, including visitors, contributes to the support of local schools.
  • By law, an E-SPLOST can be used only for certain capital projects that support local schools.  Such funds cannot be used for the day-to-day operational expenses of a school system.

The current E-SPLOST in Stephens County expires December 31, 2012.  A referendum will be held November 8, 2011, to extend the tax another five years. 

 

Is the proposed E-SPLOST a new tax?  How long would the E-SPLOST be in effect?

  • The E-SPLOST is not a new or additional tax.
  • The current sales tax will not increase.
  • If approved by Stephens County voters, the 1 cent sales tax currently in place for schools would be continued for another five years.

 

How will funds be used if voters approve a continuation of the 1 cent sales tax for education?

  • Retirement of 2008/2009 Bond Series that helped fund the construction  and renovation of the new SCHS, technology upgrades, and new buses. 
  • Retirement of the Quality School Construction Bonds that funded new roofs and other improvements at Big A Elementary, Toccoa Elementary, and Eastanollee Elementary. 

To the extent that funds are available the Board proposes the following projects:

  • Updating technology equipment
  • New buses to replace aging ones
  • Acquisition and/or replacement of system security, equipment and furnishings
  • Repairing, renovating, extending and improving existing schools and facilities

 

How have E-SPLOST funds been used in the past to support schools?

  • Stephens County voters first approved an E-SPLOST in 1998.
  • Voters approved a continuation of the 1 cent sales tax for education on 2002 and 2006.

Guaranteed E-SPLOST revenues have helped the school system secure two forward funding, interest-free programs (QZAB and QSCB).  Forward funding allow the school district to immediately start approved projects while paying back the bonds from monthly E-SPLOST earnings received over the 5 year approved E-SPLOST collection period.

 

Don’t local property taxes pay for school improvements?

  • Property taxes pay for day-to-ay operations, such as teacher salaries, books, supplies, fuel for school buses, electricity, etc.