Public Safety
SPLOST projects are enhancing protection and emergency response in Union County, GA.

Improving Public Safety for Our Community
The SPLOST program is making a difference in public safety by funding crucial projects and providing enhanced emergency response facilities and equipment.
Enhanced Emergency Response Facilities and Equipment
Through SPLOST funding, Union County has been able to upgrade its emergency response infrastructure, including the construction of advanced fire stations and the acquisition of state-of-the-art firefighting equipment. These improvements significantly reduce response times to emergencies, ensuring quicker and more effective assistance to residents in need. Additionally, SPLOST has facilitated the procurement of new, technologically advanced police vehicles and equipment, enhancing the capabilities of law enforcement to maintain public safety efficiently.
Upgraded Roads and Traffic Systems for Safer Commutes
SPLOST investments in Union County's transportation infrastructure have led to the renovation and expansion of critical roadways, reducing traffic congestion and minimizing the risks of accidents. These projects include widening roads, improving intersections, and installing modern traffic signals. Better roads not only facilitate smoother commutes but also ensure that emergency vehicles can navigate more effectively during critical responses, thereby improving overall public safety.
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Public Safety Projects Funded Through SPLOST

Fueling Our Firefighters, Ensuring Our Safety
SPLOST FAQs
Find answers to frequently asked questions about the SPLOST program in Union County, GA.
See All FAQsUnion County provides updates on SPLOST projects and spending through its website, local news releases, and public meetings. The county may also publish newsletters or annual reports detailing the progress and financial status of SPLOST-funded projects.
SPLOST is different from other taxes in that it is a temporary sales tax that is specifically designated for funding certain projects. Unlike property taxes or income taxes, which are ongoing, SPLOST is only collected for a limited time period and is solely used for the designated purposes outlined in the program.
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.
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.
Yes, many other counties in Georgia utilize the Special Purpose Local Option Sales Tax (SPLOST). In 2023, out of the 159 counties in the state of Georgia, 155 counties had a SPLOST. SPLOST is a popular tool for funding specific capital projects in Georgia counties and cities. The reasons for its widespread adoption include:
- Flexibility in Funding Projects: SPLOST allows counties to fund large-scale projects without the need for federal or state funding, giving them more control over local developments.
- Voter Approval: Since SPLOST must be approved by voters in a referendum, it ensures that the tax is only implemented when there is public support for the proposed projects.
- Burden Sharing with Non-Residents: Because SPLOST is a sales tax, it is paid by anyone who makes eligible purchases within the county, including tourists and visitors, not just the residents. This spreads the cost of local improvements more widely.
- Avoiding Increases in Property Taxes: SPLOST can fund projects that might otherwise require an increase in property taxes, making it a more palatable option for many voters and officials.
- Time-Limited and Project-Specific: SPLOST is implemented for a specific time period (usually five to six years) and can only be used for the projects listed in the referendum. This specificity and time limitation often make it more acceptable to voters.
The use of SPLOST is common in both urban and rural areas across Georgia, as it provides a practical way to finance important local projects, such as road improvements, school building renovations, park development, and emergency services upgrades. Each county’s SPLOST plan is tailored to its unique needs and priorities, reflecting the specific goals and projects that local residents and officials find most important.