The special purpose local option sales tax for educational purposes (“Education SPLOST” or “ESPLOST”) has become a popular source of funding for new and renovated educational facilities in Georgia. In the past, a county school district and any independent school districts within the county could only impose an ESPLOST by concurrent resolutions after voter approval, and allocation of the ESPLOST proceeds was based on the ratio of student enrollment in each school district to the total student enrollment (using full-time equivalent counts).
In the November 2018 general election, Georgia Constitutional Amendment #5, the School Sales Tax Referendums Amendment, was approved, allowing the call for an ESPLOST election to be made by the school district or combination of school districts that has a majority of the students enrolled within the county (using full-time equivalent counts). The amendment further allows distribution of the ESPLOST proceeds on a per student basis among all the school districts unless an agreement is reached among the school districts for a different distribution. The sample timeline presented is a general guideline of requirements and tasks needed to accomplish your new or extended ESPLOST financing. Keep in mind that each county is different and deadlines for local board of education meetings and legal notice publications vary. Be sure to check on your county’s specific needs while using our guide for illustrative purposes.