• ESPLOST logo


    SPLOST – or Special Purpose Local Option Sales Tax – was first enacted by the Georgia Legislature in 1985 as a method for governmental agencies to fund capital outlay projects. In 1996, the law was broadened to include school systems.
    In Fulton County Schools, that funding program is called ESPLOST. The "E" stands for "Education."

    Fulton County voters approved the first county-wide ESPLOST in 1997, allowing it to become the primary funding source for capital projects instead of relying on bonds or other long-term loans. This has reduced the Fulton County Board of Education’s reliance on property taxes or millage rates to fund school improvements, as the tax burden is shared more fairly among property and non-property owners, including those who visit Fulton County to work, shop or eat.

    In Fulton County, ESPLOST is a one-penny sales tax levied for the purpose of funding new or replacement schools, building additions, and renovations to existing facilities. A large portion of the funds also has been earmarked to address aging technology within schools and to support the district’s personalized learning initiatives.

    Since it began in Fulton County Schools, ESPLOST has generated more than $3.2 billion to fund:

    • 51 new or replacement schools
    • 63 building additions
    • Investments that support students and teachers in the classroom as well as district business operations
    • Hundreds of systems replacement and upgrade projects throughout the school system
    • Nearly 76,000 one-to-one devices issued to students, putting FCS in a strong position for remote learning as the COVID-19 pandemic changed instructional models
    • Security enhancements, including building entrance access control, visitor management, and improved video camera systems, lighting, and fencing
    • Safer, more cost efficient and environmentally friendly
      school bus fleet


    ESPLOST generates more than $180 million annually and is expected to have raised $860 million for Fulton County Schools by the time the five-year tax expires on June 30, 2022.