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Special Purpose Location Option Sales Tax

Since 1996, school systems in Georgia have been allowed to place a referendum before taxpayers for an Education Special Purpose Local Option Sales Tax (E-SPLOST or SPLOST) that has enabled school districts across the state to build and renovate schools, upgrade technology and reduce long-term debt without adding additional tax burden to the local system's property tax owners.

The Stephens County Board of Education has called for a referendum for citizens to consider the continuation of a SPLOST for education (E-SPLOST).  The question will be on the March 21, 2017, elections ballot.

SPLOST V REFERENDUM

DATE: January 8, 2017
EFFECTIVE: JANUARY  1, 2018

REVENUE

Projected Total Stephens SPLOST Receipts (5 years):  $18,500,000

EXPENDITURES:

  • Retirement of 2016 Bond Series that helped fund the renovation of the facilities, equipment upgrades, and infrastructure
  • Repairing, renovating, extending and improving existing schools and facilities including agriculture and technical programs
  • Acquisition and/or replacement of HVAC, system security, equipment and furnishings
  • New buses to replace existing older models

SPLOST I TOTAL RECEIPTS:  $15,252,937 COLLECTED

SPLOST II TOTAL RECEIPTS:  $16,956,571 COLLECTED

SPLOST III TOTAL RECEIPTS:  $16,983,594  COLLECTED

SPLOST IV TOTAL RECEIPTS:  $15,847,661 COLLECTED TO DATE

QUICK FACTS

  • To date:  Over $52,000,000 has been collected through ESPLOST I, ESPLOST II, ESPLOST III, and ESPLOST IV
  • 100% of collected proceeds have been used for school construction/ additions/ renovations, transportation, technology
  •  ESPLOST funds cannot be used for the day to day operations (ex. salaries) of the school system