ESPLOST

ESPLOST stands for Education Special Purpose Local Option Sales Tax.  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 Troup County. The ESPLOST helps to reduce property taxes.

It provides a method of funding the cost of educational improvements that everyone pays, not just property owners.  This is important because sales tax is paid by everyone who shops or stays in Troup County, including the estimated 3.5 million annual visitors, contribute to the support of our local schools.  Approximately 30-40% of the sales tax is paid by people who live outside of Troup County. This takes a huge burden off of Troup County taxpayers. 

By Georgia law, the funds can only be used for capital improvements. It cannot be used to pay salaries of any school system employee or purchase instructional materials. The money can be used to:

• Build new schools and facilities
• Purchase new school buses
• Upgrade technology
• Provide safety and security measures
• Improve existing schools and facilities (HVAC, roofs, paving, cafeteria equipment, etc.) 

Many projects have been funded by ESPLOST, such as:

• Callaway Elementary, Middle and High Schools
• LaGrange, Troup, and Callaway High Athletic Facilities
• Callaway High Indoor Practice Facility 
• Franklin Forest Elementary School
• Troup High Performing Arts Center 
• Clearview Elementary School 
• Ethel W. Kight Elementary School
• Rosemont Elementary School
• Safety measures at each school  
• Technology purchases
• School buses

The goal of the Troup County School System is to ensure all students have access to learning environments that meet their academic needs. These environments need to be safe, comfortable and conducive to learning. If the current ESPLOST extension does not pass, several things could happen. Enhanced safety features will be placed on hold until funds are available. Building enhancements, like new flooring or heating and air additions, will be eliminated. New technology that keeps our students prepared for the diverse and changing world will not be purchased.  

Without an ESPLOST the system would be forced to issue school bonds for its capital needs.  By law, school bonds are paid exclusively from property taxes. In short property owners have to step in to pay the bonds. The ESPLOST collects funds equally from property owners, non-property owners and non-residents of Troup County who spend money in our county.

In addition, property taxes would have to increase to pay for needed facility improvements or equipment. Various projects would not be completed, resulting in lost opportunities for TCSS students and staff.

If ESPLOST does not pass, the community loses – property taxpayers, Troup County citizens, TCSS students and staff, and local businesses. 

This is not an additional sales tax or property tax. The one-percent sales tax is already in place so it is a continuation of the current penny sales tax for education. It will not change the existing sales or property tax for Troup County.  By law it must be renewed every five years. That is why the community is seeing it again.