Greene County ESPLOST
What is ESPLOST?
ESPLOST stands for:
Education Special Purpose Local Option Sales Tax.
It is a 1-cent sales tax that can only be used for specific school capital projects—not for everyday operating expenses like teacher salaries or utilities. Georgia law limits ESPLOST revenues to approved capital purposes such as constructing and improving school facilities, purchasing buses, technology, instructional materials, and paying eligible school construction debt.
Did you know?
64%
of ESPLOST collections come from outside visitors to Greene County, reducing the tax burden on Greene County families.
Greene County has the
13th lowest
school millage rate out of all 181 school districts in the state of Georgia!
Your ESPLOST Dollars at Work
Renovations to the high school theater created an improved performance space for student productions, school events, and fine arts programs, enhancing opportunities for creativity and artistic expression.
This modern, combination baseball-softball fiels gives Greene County student-athletes outstanding places to practice, compete, and represent their school while supporting continued growth in extracurricular opportunities.
ESPLOST investments help purchase new buses, keeping our fleet modern, reliable, and safe, and ensuring students have dependable transportation to and from school every day.
Modern equipment and specialized instructional resources prepare students for high-demand careers through authentic, hands-on learning experiences.
New synthetic turf and a resurfaced track provide safe, high-quality facilities for student-athletes, physical education classes, marching band performances, and community events throughout the year.
Completed in July 2026, this state-of-the-art facility provides students at CMS and GCHS with hands-on learning opportunities that prepare them for careers in agriculture, natural resources, and skilled trades while strengthening one of Greene County's signature Career, Technical and Agricultural Education pathways (CTAE).
Student Chromebooks expand access to digital learning resources, collaboration tools, and personalized instruction both inside and outside the classroom.
ESPLOST 2028: A Vision for the Future
Every generation of Greene County students has unique needs. Future facilities must support modern learning, career preparation, creativity, and community partnerships. District planning has included facility assessments, enrollment and growth projections, community input, and long-range planning to identify future needs.
Expanded Greene College & Career Academy
An expanded Greene County College & Career Academy would create more opportunities for GCHS and LOA students to explore their interests, develop hands-on skills, and connect their learning to future careers. The expanded facility would provide additional space for existing career pathways while broadening the Academy’s focus to include expanded opportunities in the fine and performing arts. This could include programs and learning experiences in existing pathways such as culinary arts and audio/visual production, while expanding programming related to the fine and performing arts such as lighting and sound design, recording and audio production, and facility design and management. By bringing more learning spaces, technology, equipment, and career-focused experiences together in an expanded extension of the high school, the Academy could strengthen existing programs while creating room for new pathways and interdisciplinary opportunities. Students would have more opportunities to learn by doing, work with industry-relevant tools and technology, build meaningful credentials and experiences, and see how the skills they develop in high school connect to college, careers, and life beyond graduation.
Lake Oconee Academy Middle School Facility
A permanent middle school facility would replace the aging temporary modular classrooms currently serving Lake Oconee Academy students in grades 4-8. The district’s 2026 Facilities Needs Assessment identified the existing modular facilities as an area of critical need. A purpose-built middle school would provide students and teachers with modern, dedicated learning spaces and a long-term facility designed specifically to support middle school education, addressing one of the district’s most significant identified facility needs.
Buses
Maintenance
Technology
Curriculum
Safety and Security
Athletic Facilities
ESPLOST can be used for:
- ✅ Building schools
- ✅ Renovating classrooms
- ✅ Safety improvements
- ✅ Technology
- ✅ School buses
- ✅ Athletic facilities
- ✅ Career and technical education facilities
- ✅ Roofs
- ✅ HVAC
- ✅ Fine arts facilities
ESPLOST cannot be used for:
- ❌ Teacher salaries
- ❌ Employee benefits
- ❌ Daily operating expenses
- ❌ Utility bills
- ❌ Classroom supplies used in everyday instruction
Frequently Asked Questions
- What does ESPLOST stand for?
- Is ESPLOST a property tax?
- Can ESPLOST pay teacher and staff salaries?
- Why hold the referendum now?
- What would future ESPLOST funds support?
- Does everyone who shops in Greene County help fund ESPLOST?
- Will all projects be completed immediately?