Transforming Union County with the
SPLOST Program

When planning for the next Special Purpose Local Option Sales Tax (SPLOST) in Union County, a comprehensive and community-oriented approach is adopted. The process involves several key steps:

1. Community Engagement and Feedback: Union County actively seeks input from residents, business owners, and community groups to understand their needs and priorities. This could involve public meetings, surveys, and outreach programs.
2. Assessment of Needs: The County assesses the current infrastructure, facilities, and services to identify areas that need improvement, expansion, or new development. This includes evaluating roads, public safety facilities, parks, and community centers.
3. Prioritization of Projects: Based on community feedback and needs assessment, the County prioritizes projects. This prioritization considers factors like urgency, impact on community welfare, cost-effectiveness, and long-term benefits.
4. Budget Planning and Financial Analysis: The County conducts a detailed financial analysis to estimate the cost of proposed projects and the expected revenue from SPLOST. This step ensures fiscal responsibility and effective allocation of resources.
5. Collaboration with Local Entities: Union County collaborates with local municipalities, schools, and other governmental entities to align SPLOST projects with broader community goals.
6. Transparency and Accountability: The County commits to transparency throughout the SPLOST planning process. Regular updates and reports are provided to the public, detailing how funds are being used and the progress of ongoing projects.
7. Adoption of a SPLOST Resolution: Finally, the County adopts a SPLOST resolution, which includes a detailed list of projects and the estimated cost for each. This resolution is then presented to voters for approval.

Through these steps, Union County ensures that the SPLOST is planned in a way that aligns with the community’s needs and priorities, supporting a robust and sustainable growth for the County.

Union County encourages resident participation through public meetings, community surveys, and direct communication with county representatives. Residents can attend Union County Commission meetings or contact the Commissioner's Office to express their views on SPLOST projects.

Unlike property taxes, which are based on property value, SPLOST is a sales tax applied to most consumer goods and services. It is a way to fund specific projects without increasing property taxes, and it is also paid by visitors and non-residents who shop in the county.

SPLOST (Special Purpose Local Option Sales Tax):

Purpose: SPLOST is a 1% sales tax imposed specifically to fund capital projects within a county, such as road improvements, public safety enhancements, parks, and public buildings.
Duration: SPLOST is temporary, typically lasting 5 to 6 years, and must be reapproved by voters for each new round of funding.
Approval: It is a voter-approved tax, meaning residents vote on whether to implement or continue the tax for a specific set of projects.
Use of Funds: The revenue generated from SPLOST can only be used for the specific projects listed on the ballot. It cannot be used for operating expenses or ongoing maintenance.

Other Local Taxes:

Property Tax: This is a tax on real estate, calculated based on the assessed value of property within the county. It is used to fund a wide range of local government services, including schools, police, fire services, and general government operations.
Local Option Sales Tax (LOST): LOST is another 1% sales tax, but unlike SPLOST, it is used to reduce property taxes and fund general government operations rather than specific capital projects.
Educational Special Purpose Local Option Sales Tax (E-SPLOST): Similar to SPLOST but specifically for funding educational infrastructure projects, such as building or renovating schools, purchasing technology, and improving facilities in the school district. E-SPLOST is also voter-approved and must be renewed periodically.
Hotel/Motel Tax: This is a tax on lodging, used primarily to promote tourism and fund local infrastructure that supports visitors, such as convention centers or marketing initiatives.

Key Differences:

Specificity: SPLOST is earmarked for specific capital projects, whereas other local taxes like property taxes and LOST can be used for a broader range of services and operations.
Duration and Approval: SPLOST is temporary and must be reapproved by voters, while other taxes like property taxes are ongoing and do not require voter reapproval.
Revenue Source: SPLOST and LOST are sales taxes, meaning they are paid by anyone who makes purchases in the county, including visitors, whereas property taxes are paid by property owners.

SPLOST is a targeted, project-specific tax, while other local taxes are broader in their application and purpose.

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The duration of a SPLOST in Union County is typically five to six years, as mandated by state law. Renewal of SPLOST is subject to voter approval in a referendum, which typically occurs before the expiration of the current SPLOST.

The Special Purpose Local Option Sales Tax (SPLOST) is a funding mechanism for a variety of capital outlay projects within Union County. As outlined in O.C.G.A. 48-8-111, the scope of SPLOST is broad yet specific, focusing on long-term capital projects that benefit our community. Here are some key areas where SPLOST funds can be utilized:

1. Infrastructure Development: This includes roads, bridges, public transportation systems, and other critical infrastructure needs. SPLOST helps ensure our County's foundation is strong and capable of supporting our community's growth and well-being.
2. Public Safety Enhancements: Funding from SPLOST maintains and improves our County’s public safety facilities and equipment. This encompasses fire stations, police stations, emergency vehicles, and other necessary resources to keep our community safe.
3. Recreational and Cultural Facilities: SPLOST can also be allocated toward the development and improvement of parks, recreational centers, libraries, and cultural facilities. These projects enhance the quality of life for all Union County residents by providing spaces for leisure, learning, and community engagement.
4. Educational Facility Improvements: Although primarily managed by separate educational SPLOSTs (E-SPLOST), SPLOST funds can sometimes be directed to support educational infrastructure, ensuring our schools are well-equipped and conducive to learning.
5. Environmental and Public Health Projects: SPLOST funds can also support projects aimed at protecting our environment and promoting public health, such as water and sewer system upgrades, waste management facilities, and public health centers.

It is important to note that SPLOST funds are strictly regulated and can only be used for capital outlay projects, not for operational expenses or maintenance. The projects funded by SPLOST are decided through a transparent process, involving public input and careful planning to ensure they meet the long-term needs of our community.