Skip to main content

Early County School System

Everyone Committed to Student Success

Schools

Popular Links

ESPLOST

ESPLOST

The Early County School System logo features the letters ESPLOST with a penny.


ESPLOST stands for Education Special Purpose Local Option Sales Tax. 

In short, it is a one cent sales tax on all retail sales in Early County.  It is NOT a property tax and it is NOT a new tax; it is a continuation of an existing one-cent sales tax on all retail purchases in Early County.  An ESPLOST provides a method of funding the cost of educational improvements that everyone pays, not just property owners. 

On Tuesday, May 21, 2024,  voters in Early County face a very important vote affecting the future of our children and our school system. A local ESPLOST referendum is being held to decide whether the school system can continue the ESPLOST, a one cent sales tax. Early County voters have supported this one cent sales tax for education since 1997.

Please read this ESPLOST Executive Summary if you would like more information. 


ESPLOST Executive Summary - May 17, 2024  ECBOE- Schedule of Approved ESPLOST Projects for Year Ending June 30, 2024 


ESPLOST funds can be used for many things. 

Building Renovations

Technology Hardware

Textbooks

Maintenance

New Buildings

Athletic Equipment

Buses

HVAC Purchases & Repairs

Office Equipment

Band Uniforms & Instruments

Maintenance Vehicles

Classroom Equipment

Previous Early County School System ESPLOST Projects:

  • An air conditioning unit is mounted on a red brick wall.

  • An empty auditorium with rows of seats facing a stage with closed curtains.

  • A white security camera is mounted on a red brick wall.

  • A black charging cart holds numerous laptops, ready for use.

  • A textbook titled 'Literature: The British Tradition' lies open on a wooden surface.

  • Several brass instruments, including trombones and a euphonium, are displayed in open cases.

  • A yellow school bus is parked on a paved surface on a sunny day.

  • Exterior view of a large brick and metal building under a clear blue sky.

  • Empty tennis courts with a viewing structure in the background on a sunny day.

  • An aerial view of a football field with the word 'CATS' in large blue letters.

  • Three marching band uniforms are displayed on mannequins against a dark backdrop.

  • A black Motorola XPR 3500e radio sits in its charging cradle, with a small lamp nearby.

FAQs

  • NO!  Early County sales tax will remain at its current level.  If approved, the May 21st, 2024 referendum will simply allow the school system to continue collecting a one penny sales tax already in place to be used solely for education. 
    ESPLOST provides a method for funding the cost of educational improvements that EVERYONE pays. This is important because sales tax is paid by everyone who shops, stays in, or passes through Early County.
    By law, an E-SPLOST must be renewed by popular vote. 

  • ESPLOST funds can be used for many things, but NOT for salaries. For more information, visit the GADOE website that explains how the funds can be used. https://www.gadoe.org/Finance-and-Business-Operations/Facilities-Services/Pages/Splost.aspx

  • E-SPLOST revenue generates approximately $143,000 monthly or $1,716,000 annually.

  • E-SPLOST dollars help keep property taxes stable because facility improvements can be paid from the one cent sales tax rather than using local property tax revenue.
    In the last 6 months of 2023, nearly $858,000 in ESPLOST was collected. The current value of a mill in Early County is nearly $491,000. E-SPLOST generates a savings of almost 3.5 mills to the property owners of Early County and keeps property taxes lower! 

  • The most recent election was held on Tuesday, May 21, 2024.

This webpage is for information purposes only. 

Thank you to all Early County stakeholders and community members for voting on May 21, 2024.