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.