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Oconee County School System - ESPLOST

The Oconee County Board of Education on Monday, Aug. 4, 2025, unanimously agreed to place an Education Special Purpose Local Option Sales Tax (ESPLOST) referendum on the Nov. 4 ballot. Advance voting will take place Oct. 14-31. 

ESPLOST VII, if approved by voters, would allow the Board of Education to continue the current one-percent sales tax, and, if necessary, issue general obligation bonds to fund capital improvements. 

ESPLOST VII, if approved, would begin once ESPLOST VI reaches its cap of $48.5 million. Oconee County Schools Chief Financial Officer Peter Adams expects the cap to be reached in late 2026, which is a year early, based on current collection rates.


 

What is ESPLOST?

An Education Special Purpose Local Option Sales Tax (ESPLOST) is a one-cent sales tax specifically designated to support public education. This tax helps fund important capital projects for local school systems, such as building construction, classroom furnishings, instructional technology, and school vehicles. In Oconee County, renewing the ESPLOST ensures that everyone who shops locally—whether a resident or a visitor—contributes to the cost of maintaining and improving schools. By law, ESPLOST funds cannot be used for salaries or day-to-day operating expenses.

KEY FACTS ABOUT CONTINUING ESPLOST ON NOVEMBER 5, 2025
  • Not a new tax – this is a continuation of the existing one-cent sales tax
  • No increase in the sales tax rate – it's an extension, not an additional tax
  • The renewed ESPLOST begins once the current one ends
  • Everyone who shops in Oconee County contributes, including visitors and non-residents
  • Funds support safe, modern, and secure school facilities
  • Strong schools benefit students and help drive community and economic growth

 

Oconee County Schools Logo

 


WHEN IS THE VOTE?

Tuesday, November 4, 2025

Advance Voting: October 14-31, 2025

Find your polling location here


Resources

 


Renewing the ESPLOST ensures that everyone who shops locally. whether a resident or a visitor, contributes to the cost of maintaining and improving OCS campuses. By law, ESPLOST funds cannot be used for salaries or day-to-day operating expenses. By approving the referendum in the November 2025 election, the one-cent sales tax can continue without interruption, enabling Oconee County Schools to move forward with the next phase of capital improvement projects and address the challenges of aging facilities.


 

ESPLOST VII Proposed Projects:

• These proposed projects are based on current collections and subject to the cost of material, labor, and professional services.

 

ESPLOST VI - 2021

  • Construction of Dove Creek Middle School and the Instructional Support Center
  • Classroom additions to Colham Ferry, High Shoals, and Malcom Bridge elementary schools.
  • Renovations to Oconee County Primary School and Oconee County and Rocky Branch elementary schools
  • Transportation Upgrades
  • Technology Upgrades

 

 

ESPLOST V - 2017

  • Construction of Dove Creek Elementary School
  • Classroom additions to Oconee County High School
  • HVAC at Oconee County High School and North Oconee High School
  • Technology upgrades to 1:1 Chromebooks
  • Athletics facility upgrades at Oconee County High School and North Oconee High School
  • Transportation Upgrades to new buses with air conditioning 

 

Frequently Asked Questions