Community Input Needed for ESPLOST IV

Community input is being sought by the to prioritize needs that may be funded through an Education Special Purpose Local Option Sales Tax (ESPLOST). In November, the Douglas County Board of Education will seek the approval from the voters for a five year renewal of the current ESPLOST referendum passed in 2005. This will not be a tax increase, but only a continuation of the current education one-cent sales tax. Read related Patch article here.

Historically, the primary source of local revenue available to most school systems for renovating and modifying existing educational facilities and construction of new schools (capital improvements) was property tax. Two options were available to Local Boards of Education: ask voters to approve issuance of General Obligation Bonds to be repaid from property tax revenues or use ad valorem tax revenues levied for the Maintenance and Operation (M&O) of schools to fund capital improvement projects. Either of these options placed the burden for providing adequate local funding for capital improvements directly on property owners.

If voters approve the referendum, the ESPLOST revenues may only be used for the following:

1. Specific capital improvement projects for educational purposes, and/or
2. Retire General Obligation Bond debt previously incurred with respect to only capital outlay projects, and/or
3. Issue new General Obligation Bond for specific capital outlay projects to be paid with ESPLOST.

Click the following survey link to provide input to assist the Douglas County Board of Education identify priorities for use of potential ESPLOST funds: https://www.surveymonkey.com/s/communityprioritiesforESPLOST