What is E-SPLOST?

E-SPLOST stands for (Education) Special Purpose Local Option Sales Tax. It is a one-cent tax on all consumer goods that must be approved by voters in a referendum. E-SPLOST receipts can be used only for school-related capital improvements. The current E-SPLOST in Gilmer County expires September 30, 2015.

What do E- SPLOST funds provide for the school system?

Gilmer’s learning environments and infrastructure require ongoing maintenance and to continue providing the most effective instructional resources for Gilmer students. As enrollment trends have flattened in recent years, the System’s needs have shifted toward revitalization of outdated facilities that are aging and have inadequate space and resources to best serve students. The current E-SPLOST (and future E-SPLOST) is focused on giving new life to existing facilities, replacing some of the oldest and least efficient school buildings and refreshing the System’s technology resources and infrastructure.

Don’t my property taxes pay for these school improvements?

Nearly 90 percent of the System’s operating budget, which is supported by state funding and local property taxes, goes to pay the salaries of teachers, administrators, bus drivers, food service employees, custodians, and other staff. The other 10 percent pays for items such as textbooks and supplies, as well as utilities such as fuel, gas, electricity and water. State funding and local property taxes do not provide for regular building maintenance, or for technology enhancements. To address these needs, the System must use a different funding source such as E-SPLOST. 

E-SPLOST Talking Points…

  • E-SPLOST stands for Education - Special Purpose Local Option Sales Tax – a 1% sales tax on retail goods. Revenues from the tax must be used for specific capital improvement projects at local schools.
  • The System’s operating budget is not sufficient to fund capital improvements, or even regular building renovations and repairs. Approximately 90 percent of the District’s operating budget pays salaries of teachers and other staff. The remaining portion covers daily operating expenses such as transportation and utilities – water, gas and electricity – fuel, and supplies such as textbooks.
  • The school system receives very little funding from the state of Georgia that could be used for school building maintenance or technology.
  • Those who do not pay property tax and/or live out of the county, but work, visit,  and play in Gilmer County, support our schools by paying a significant portion of the E-SPLOST – estimates say 30%  or more!


The E-SPLOST referendum must be approved by the majority of eligible voters. The voting date for this referendum is March 17, 2015.

The following documents have been presented to the Board of Education:
File nameDescriptionSizeRev.TimeUser
SelectionFile type iconFile nameDescriptionSizeRevisionTimeUser
View Download
Suggested Projects presented to the BOE on 10/27/2014  73k v. 1 Oct 28, 2014, 11:15 AM erick.hofstetter@gilmerschools.com
View Download
Revised List reflecting proposed projects eligible for State Capital Outlay Funding  77k v. 1 Oct 28, 2014, 11:16 AM erick.hofstetter@gilmerschools.com
View Download
Clean Copy of Resolution recommended for Board Consideration for approval at 11/20/2014 meeting  44k v. 1 Nov 18, 2014, 10:31 AM erick.hofstetter@gilmerschools.com
View Download
Comparison copy of 11/17/2014 Resolution with BOE Revisions.  48k v. 1 Nov 18, 2014, 10:31 AM erick.hofstetter@gilmerschools.com
View Download
First Draft of BOE Approved Projects for E-SPLOST IV Referendum  113k v. 1 Nov 4, 2014, 2:04 PM erick.hofstetter@gilmerschools.com