ESPLOST History



Since July 1, 1997, Troup County visitors and residents have participated in the Education Special Purpose Local Option Sales Tax, or ESPLOST. The year prior, the Georgia legislature said this one-cent tax on all consumer goods must be approved by voters in a referendum and it's effective for five years. 

Before ESPLOST, the primary source of local revenue to most school systems for renovating and modifying existing facilities or construction of new facilities was property taxes. 

The first ESPLOST was approved in the spring of 1997. It was in effect from July 1, 1997 to June 30, 2002. The second ESPLOST for Troup County Schools was approved in the fall of 2001 and was in effect from July 1, 2002 to June 30, 2007. The third ESPLOST for Troup County Schools was approved in the fall of 2006 and was in effect from July 1, 2007 to June 30, 2012.

We are currently in the fourth ESPLOST where the collection period is from July 1, 2012 - June 30, 2017.  

The election for ESPLOST V is in May 2016. For ESPLOST V, here is a list of future projects, including safety enhancements, renovations and updates at various schools, bus fleet refresh, technology upgrades, security upgrades, new athletic facilities and a new elementary school.  

***Want to see more photos? Check out the ESPLOST Photo Gallery