Infrastructure
The SPLOST program is funding major infrastructure projects in Union County, GA.

Enhancing Community Infrastructure Through SPLOST Investments
The SPLOST program is revolutionizing Union County's infrastructure with groundbreaking infrastructure projects.

Infrastructure Projects Funded Through SPLOST

Replacing the Fisher Field Road Bridge with a Cost-Effective Solution

Glass Recycling for a Greener, More Economical Union County

Enhancing Union County's Roadways
Glass Recycling: From Waste to Economic Resource
SPLOST funds supported the establishment of a recycling center that safely turns glass into useful gravel.
Roadways: Ensuring a Safe Path
SPLOST funds ensure the county can purchase lawn mowers and other equipment essential to maintaining road safety.
Bridges: Connecting and Protecting Communities
SPLOST funds are used to reinforce bridges and add infrastructure to foster economic growth.
Investing in Better Infrastructure for Our Community
By improving roads, bridges, and utilities, we are creating safer and more efficient transportation systems, attracting new businesses, and fostering economic growth.

Get Involved in Building Infrastructure
Join us in shaping the future of Union County's infrastructure projects. Your voice matters!
SPLOST Supports a Better Union County
SPLOST supports the vision for Union County, Georgia by investing in the infrastructure necessary to sustain economic opportunity, thus contributing to the community's goal of prioritizing education, supporting local businesses and institutions, and fostering prosperity and quality of life for its citizens.
Union County Vision Statement
Union County, Georgia is a hometown focused on its people, putting families first by celebrating its friendly, neighborly charm, providing a safe community, and investing in facilities and services that will provide the quality of life and opportunities for prosperity desired by its citizens.
Union County, Georgia is a rural community respectful of its history and natural beauty, recognizing the value of, and striving to preserve for generations, its mountain setting, its agricultural roots, and its Appalachian heritage.
Union County, Georgia is a community that supports its local businesses and institutions, prioritizing education, partnering with the City of Blairsville, and investing in the infrastructure necessary to sustain economic opportunity.
Union County, Georgia is a community dedicated to open and efficient governance, where residents feel welcome and vested in the well-being of their hometown through fair and bold government.
SPLOST FAQs
Find answers to frequently asked questions about the SPLOST program in Union County, GA.
See All FAQsNo, 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.
The Georgia Department of Revenue collects SPLOST funds through the regular sales tax process and then distributes them to Union County. The County manages these funds, ensuring they are used solely for the voter-approved projects. Regular audits and public reports maintain transparency and accountability.
SPLOST funds are designated for specific capital projects and improvements as voters approve. According to the regulations governing SPLOST, these funds cannot be directly allocated to Emergency Medical Services (EMS) operational expenses.
However, SPLOST funds can be utilized for capital expenditures within the Emergency Management Agency (EMA), a distinct entity focused on preparing for, responding to, and recovering from disasters and emergencies within the community. This can include infrastructure improvements, purchasing of emergency vehicles, and other capital projects that indirectly support the broader emergency response framework, including EMS operations.
The Union County Emergency Management Agency is a Local Emergency Management Agency https://gema.georgia.gov/locations/union
SPLOST provides significant benefits, such as funding for infrastructure improvements, enhancements to public facilities, and development of community projects. These improvements can lead to a higher quality of life, better public services, and increased property values.
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.


