LIBERTY COUNTY, Ga. (WSAV) — The referendum vote for the Educational Special Purpose Local Option Sales Tax (ESPLOT) will be held on Mar. 18.
The vote is for or against continuing a one percent use and sales tax for the funding of projects for educational purposes.
Shall a special one percent sales and use tax for educational purposes be imposed in Liberty County for a period not to exceed twenty (20) calendar quarters and for the purpose of raising not more than $112,000,000 of net proceeds by said tax, which shall go to the School District for the purpose of (i) acquiring, constructing and equipping new school buildings and facilities useful and desirable; (ii) adding to, renovating, improving, furnishing and equipping existing school buildings and other buildings and facilities useful and desirable in connection therewith, including, but not limited to, roofing, HVAC, playgrounds, additional classrooms and physical education/athletic facilities; (iii) acquiring technology improvements, including safety and security improvements and computer technology; (iv) acquiring new school equipment and furnishings, including but not limited to, band instruments, text books and digital resources; (v) acquiring new school vehicles including new buses and maintenance vehicles; (vi) acquiring any necessary or desirable property, both real and personal, the maximum amount of the projects to be paid with sales and use tax proceeds will be $112,000,000?
If approved by voters, the tax would start Feb. 1, 2026, the expiration of the current ESPLOST, and ends February 1, 2031.
See the sample ballot below: