E-SPLOST & G.O. Bonds

ESPLOST is the Education Special Purpose Local Option Sales Tax, which allows for local school systems to ask voters to support a one penny sales tax for school improvement projects. The funds can be used for capital projects and debt repayment. Each ESPLOST renewal term period is for 60 months, or until the maximum limit is reached.

As of 2024, the Jackson County School System brings in over an average of $1.1 million each month from ESPLOST revenue. That money is used for capital improvement projects and debt payoff.

This tax is collected on every purchase of goods or services made inside Jackson County.

No. If approved, the sales tax for education would remain at its current level. A "Yes" vote would simply extend the 1% sales tax for education for an additional five years, or until the $200 million cap has been collected. 

The main purpose of extending ESPLOST is to continue to pay for General Obligation Bonds, continue to make systematic facility upgrades and upgrade technology throughout the system.

Without ESPLOST collections, the Jackson County Board of Education might be forced to raise the millage rate to help the system afford further construction and facility upgrades. Ultimately, certain facility upgrades and planned construction may not be possible without the passing of ESPLOST and the General Obligation Bond. 

The proposed ESPLOST referendum is shared by the county's three school systems — Jackson County, City of Commerce and City of Jefferson. Each system is awarded a portion of the ESPLOST, based on enrollment numbers. The total ESPLOST revenue is $200 million, with Jackson County being capped at receiving $128 million through the five-year period.

Georgia State Law prohibits using ESPLOST proceeds for teacher salaries. However, approving the sales tax renewal will help free up funds to meet existing financial obligations without having to rely on excessive ad valorem taxes.

While the Jackson County School System was approved a general obligation bond worth $52,660,000 for the construction of the new Jackson County High School, ESPLOST funds were used to finish the construction on the Hoschton-based school, which opened in August of 2021.

With the opening of the new Jackson County High School, the old JCHS campus was transitioned into the Empower College & Career Center. Located off Highway 129 and Highway 11 in Jefferson, the Empower College & Career Center is utilized by students from both East Jackson High School and Jackson County High School for Career Technical Agricultural Education (CTAE) courses. 

As the fastest growing school system in the state of Georgia, the Jackson County School System began construction of Legacy Knoll Middle School in 2022. The three-story facility was completed and opened in August of 2023. The new $38 million facility was paid for with use of ESPLOST funds and features a state-of-the-art 6th through 8th grade facility with a turf multi-purpose field on the property. 

Heroes Elementary School was opened in August 2024 and provided relief to Gum Springs Elementary School, North Jackson Elementary School and West Jackson Elementary School, all of which were seeing extensive growth. Heroes Elementary School is a brand new three-story, state-of-the-art Pre-Kindergarten through fifth grade facility housed on the same campus as Legacy Knoll Middle School and Jackson County High School. The facility was paid for primarily with use of ESPLOST funds, in addition to State Capital Outlay and General Funds. 

In December of 2024, the Jackson County School System broke ground on a new automotive lab based at the Empower College and Career Center. This automotive lab will be complete by the start of the 2025-26 school year and will offer a new pathway for students seeking career readiness.

As part of its strategic plan, the Jackson County School System is committed to ensuring students have the opportunity to leverage technology throughout their educational experience. During the ESPLOST VI cycle, JCSS has made extensive upgrades in technology throughout the system.

With a bus fleet composed of over 160 buses, the Jackson County School System has used ESPLOST VI funds to pay for upgrades throughout its bus fleet. These upgrades include new buses and safety upgrades to current buses.

ESPLOST funds are used each month to assist with the repaying of debt occurred from previous general obligation bonds. The Jackson County School System has two former bonds, including a 2005 Series Bond and a 2019 Series Bond. ESPLOST revenue is earmarked as a source of repayment for these bonds. The 2005 Series Bond will be completely paid off in March of 2025.

In order for a General Obligation (G.O.) Bond referendum to be passed, it must receive at least 50 percent of the votes during a general voting period. Every registered voter inside unincorporated Jackson County would be eligible to vote on the referendum.

With commerce growing inside Jackson County, SPLOST revenue funds are increasing for the Jackson County School System. While funding future projects solely off SPLOST money is not possible, a portion of SPLOST revenue will be directed toward making the bond payment each month. In addition, the Jackson County School System has a Bond Millage Rate of 2.6 mills.

By prioritizing E-SPLOST funds to pay back a G.O. Bond, there should be little-to-no impact on local property taxes. The obligation to pay back the G.O. Bond is solely the responsibility of the school system.