SPLOST 

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. 

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.  

Significant SPLOST IV & V Projects