ESPLOST FAQ

No, the proposed ESPLOST is not a new tax—it is a continuation of the existing one-cent sales tax currently collected in Oconee County. This tax was first approved in 1997 and has been renewed by voters every five years since. If approved again, the new ESPLOST will go into effect once the current collection reaches its cap of $48.5 million and will remain in place for another five-year period.

If the ESPLOST is not renewed the school district will be required to raise property taxes to pay debt which was previously approved by Oconee County voters and is currently outstanding. ESPLOST directly offsets property tax millage that would otherwise be levied.

Revenue from the ESPLOST is the primary funding source for capital projects such as building, maintaining, and upgrading school facilities. Without it, Oconee County Schools would face significant limitations in renovating or constructing new buildings, acquiring essential technology, implementing safety improvements, and completing other critical infrastructure projects. ESPLOST funding allows the school system to meet these needs while helping to keep property taxes lower for Oconee County residents.

The ESPLOST can pay bond debt and shares the cost of educational facilities and equipment with visitors and all citizens – not just property owners. Sales tax offsets property tax and helps keep property taxes stable.

The district is seeking to renew the ESPLOST now because current projections indicate the existing tax will reach its cap by Winter 2026. By approving the continuation in the November 2025 election, the one-cent sales tax can continue without interruption. This would enable Oconee County Schools to move forward with the next phase of capital improvement projects, addressing the challenges of aging facilities and growing student enrollment. 

Oconee County Schools plans to do the following:

• Add to, renovate, improve, and equip existing school buildings and facilities

• Construct and equipped service facilities

• Acquiring miscellaneous new equipment, fixtures, and furnishings for the school system

• Extend technology, including Chromebooks, laptops, desktops, printers, and projectors

• Acquire school buses, vehicles, and transportation and maintenance equipment 

A total of $86,770,555 is projected to be raised in the 5-year collection period.

These bonds will give the district access to funding before sales tax revenue is collected, enabling Oconee County Schools to begin necessary projects such as building renovations or renovations — up to a total of $12.1 million if necessary. The bonds will be repaid using future sales tax proceeds as they are collected.