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SPLOST Information
SPLOST Information
What is E-SPLOST and how can school systems use them?
A Georgia E-SPLOST (Special Purpose Local Option Sales Tax) is a voter-approved one-penny sales tax that provides school districts with a stable, long-term source of funding for major capital improvements. Unlike general operating funds, SPLOST dollars cannot be used for salaries, benefits, utilities, or other day-to-day expenses. Instead, they are dedicated for larger capital projects that keep school facilities safe, modern, and equipped for student learning.
These projects often include constructing new schools, adding classrooms to address growth, renovating aging buildings, improving HVAC and roofing systems, and upgrading safety and security features across campuses. SPLOST also supports districtwide technology needs such as network infrastructure, classroom devices, and instructional equipment, as well as transportation needs like purchasing school buses. In addition, funds may be used to improve athletic fields, fine arts spaces, and other extracurricular facilities that support the whole student experience.
Because SPLOST is funded through a one-percent sales tax rather than property taxes, it allows school districts to complete essential facility and infrastructure projects while reducing the burden on local homeowners. Through careful planning and community support, SPLOST enables districts to address both current and future needs in a financially responsible and transparent way.
Would the proposed SPLOST be a tax increase?
No — passing the measure would not raise taxes. It would only continue the existing 1% sales tax for up to five more years or until the cap is reached. This extension allows the school system to keep investing in facilities without increasing the tax rate.
Why would residents want to continue the SPOLST?
Various studies conducted in Georgia communities have shown that travelers and non-residents often pay a substantial portion of local SPLOST revenues—typically ranging from 30% to more than 70%. While no formal study has been completed specifically for Franklin County, the high volume of travelers passing through our community strongly suggests that a significant share of the SPLOST burden will be carried by non-residents rather than local taxpayers.
What can SPLOST funds be used for?
By law, SPLOST funds must be used for capital projects for educational purposes or to make payments on bonds, but not for operating expenses, such as salaries.
What projects have the Franklin County School System funded with SPLOST dollars is in the past?
Franklin County School System has used SPLOST collections to complete major capital improvements that would not have been possible through local operational funds alone. Significant projects completed through previous SPLOST programs include:
Construction of South Franklin Elementary School
Expansion and repaving of the Lavonia Elementary School parking lot
Improvements to Ed Bryant Stadium
CTAE classroom additions at Franklin County High School
Expansion of Carnesville Elementary School, including 20 new classrooms
Significant school safety and security investments at all campuses
Construction of the SAE (Supervised Agricultural Experience) Barn
Fire system upgrades across multiple campuses
Major technology infrastructure upgrades supporting all campuses
Technology devices for students and teachers to support instruction
These investments have strengthened the system's facilities, enhanced learning opportunities, and improved the overall educational environment for Franklin County students and staff.
10-Year Vision
10-Year Vision
Franklin County School System is committed to giving every student a safe, welcoming place to learn. Over the next decade, we’ll focus on updating facilities, strengthening technology, improving extracurricular spaces, and keeping our campuses safe so students can learn and grow.
The following outlines our 10-year facility vision to support the priorities of the Franklin County School System.
SPLOST VII
SPLOST VII
Fact Sheet
Referendum Date: May 19, 2026
Start Date: September 2027
Expiration Date: September 2032
Proposed Cap: $52,000,000
Proposed Projects
Renovations at Lavonia Elementary School
Renovations at Carnesville Elementary School
Renovations at Franklin County Middle School
New competition gym at Franklin County High School
New ag expo center at Franklin County High School
Annual bus purchases
Technology devices to support instruction
SPLOST VI
SPLOST VI
Fact Sheet
Referendum Date: March 2022
Start Date: September 2022
Expiration Date: September 2027
Cap: $30,000,000
Significant Projects:
South Franklin Elementary School
Lavonia Elementary Parking Lot Expansion
Franklin County Middle School HVAC Improvements
Franklin County High School Tennis Resurfacing
SPLOST IV & Splost V
SPLOST IV & Splost V
SPLOST IV
Fact Sheet
Referendum Date: April 19, 2011
Start Date: September 2012
Expiration Date: September 2017
Cap: $20,000,000
SPLOST IV Resolution
SPLOST V
Fact Sheet
Referendum Date: March 8, 2016
Start Date: September 2017
Expiration Date: September 2022
Cap: $20,000,000
SPLSOT V Resolution
Significant SPLSOT IV & V Projects
Improvements to Ed Bryant Stadium
CTAE classroom additions at Franklin County High School
Expansion of Carnesville Elementary School, including 20 new classrooms
Security Cameras
Weapons Detectors
Construction of the SAE (Supervised Agricultural Experience) Barn
Fire system upgrades across multiple campuses
Major technology infrastructure upgrades supporting all campuses
Technology devices for students and teachers to support instruction
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