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A Special Purpose Local Option Sales Tax (SPLOST) is a one-penny sales tax that Georgia school systems may use for capital improvements and/or long-term debt reduction from previous bonds. When a SPLOST is used by a local school district, it is referred to as an E-SPLOST, or “Educational” SPLOST. By law, school districts must ask permission from voters through a referendum before implementing or renewing an E-SPLOST. Each E-SPLOST lasts for five years unless citizens vote to renew it. a new website that offers a variety of products and services for customers.
No. This is not a new tax. The current E-SPLOST was approved by voters in 2021 and will expire on March 31, 2027. The November 2025 referendum asks voters to continue the one-cent sales tax for another five years, from April 1, 2027, through March 31, 2032. Voters in Houston County have consistently approved an E-SPLOST since 1997.
E-SPLOST does not raise property taxes or business/commercial taxes. It is a one-penny sales tax, so the cost is shared broadly by everyone who shops in Houston County including visitors and travelers not just property owners. If voters do not approve the continuation of E-SPLOST, the District will lose a critical source of funding for building renovations, new facilities, safety improvements, buses, instructional materials, and technology.
By law, voters must approve an E-SPLOST in order for it to be collected. This ensures that citizens have a direct voice in funding capital improvements for their schools. The renewal vote will take place on Tuesday, November 4, 2025. Early voting begins October 14, 2025.
A list of proposed projects for 2027–2032 is available on the ESPLOST website. https://houston-county-esplost.com/
The Houston County School District compiles its project list through a thorough review of facility needs, safety requirements, enrollment trends, and program priorities. District leaders from the facilities, maintenance, technology, and instructional departments as well as school leaders evaluate needs and recommend priorities to the Superintendent. The Board of Education then reviews the final list that is presented to voters.
No. By law, E-SPLOST funds may only be used for capital improvements (such as new schools, renovations, technology, safety upgrades, instructional materials, and transportation) and/or for retiring long-term debt from previous bonds. They cannot be used for salaries, benefits, or day-to-day operating costs.
If voters do not approve the continuation of E-SPLOST, the District will lose a critical source of funding for building renovations, new facilities, safety improvements, buses, instructional materials, and technology. To address these needs, the Board of Education would have to rely on increasing the millage rate or delaying projects, which would place a greater financial burden on local homeowners and businesses. E-SPLOST ensures that the cost is shared by everyone who shops in Houston County, not just property owners. ESPLOST is how we secure the future, not just for our schools, but for Houston County as a whole!
Even if you don’t have children in public schools, an E-SPLOST benefits you directly and indirectly. Strong schools are the backbone of strong communities. Safe, modern, and well-equipped schools attract families, support business growth, and help maintain or even increase property values. A high-quality school system also provides a well-educated workforce that benefits local employers. E-SPLOST is not just a school district initiative; it is a community investment.
E-SPLOST funds are subject to strict state laws and annual independent audits. The Houston County Board of Education provides regular updates on collections, expenditures, and project progress, ensuring transparency and accountability to the public.
State and federal funds are allocated for salaries, instructional materials, and daily operating costs of schools. They do not provide enough money to address major capital needs like building new schools, renovating facilities, purchasing buses, or adding safety and technology upgrades. E-SPLOST fills this critical gap without increasing property taxes.
Yes. Previous E-SPLOST initiatives funded new schools, renovated aging facilities, improved safety and security, expanded technology access, and supported extracurricular and athletic facilities. These investments have helped keep up with enrollment growth and ensured safe, modern learning environments for students.
Typical projects include new school construction, classroom additions, renovations to existing schools, roof and HVAC replacements, technology upgrades, safety improvements, bus replacements, and critically needed instructional materials.
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