Transforming Union County with the
SPLOST Program

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.

If you are interested in getting involved in the SPLOST program, there are several ways to participate. You can attend public meetings and hearings to voice your opinions and suggestions, join community organizations that advocate for specific projects or initiatives, and stay informed about upcoming SPLOST-related events and opportunities to provide input.

The terms SPLOST, ELOST, LOST, and TSPLOST refer to different types of local option sales taxes in the state of Georgia. Each serves a specific purpose and is used to fund different types of projects or needs within local communities. Here is a breakdown of each:

1. SPLOST (Special Purpose Local Option Sales Tax): This is a financing method for funding capital outlay projects proposed by a county government and municipal governments. Voters in a county must approve SPLOST through a referendum. The tax is collected for a specific period, typically five to six years, to fund specific capital projects like roads, bridges, schools, parks, and other public facilities.

2. ELOST (Education Local Option Sales Tax): Similar to SPLOST, this tax is specifically designated for educational purposes. It is often used to fund school system capital projects, such as building new schools, improving existing facilities, or purchasing new equipment and technology. Like SPLOST, it is implemented for a fixed term and must be approved by voters.

3. LOST (Local Option Sales Tax): This is a general sales tax used primarily to reduce property taxes. Unlike SPLOST and ELOST, which fund specific projects, LOST revenues go into the general fund of the local government and can be used for a variety of needs, including offsetting property taxes.

4. TSPLOST (Transportation Special Purpose Local Option Sales Tax): This is a variation of SPLOST, specifically aimed at funding transportation-related projects. It is used to finance road, bridge, and public transit projects within a county or group of counties. Like SPLOST and ELOST, it is time-limited and requires voter approval.

If SPLOST revenue exceeds projections, the excess funds must still be used for the specified projects. If all projects are completed and funds remain, they may be used for other capital projects as long as they fall within the scope of the original SPLOST referendum.

No, Union County has not designated any Level One projects. While some of the Union County SPLOST projects have been eligible to be designated as Level One projects, the county did not designate them as such in the ballot question or the IGA documents.