When Chattooga County voters go to the polls in November, one of the local questions they will encounter concerns the continuation of a one-percent sales tax that has helped finance school construction, renovations, technology, security and other capital needs for nearly three decades.

Trion City Schools Superintendent Howard Hughes and Chattooga County Schools Superintendent Michelle Helie spoke with WZQZ News about the upcoming E-SPLOST referendum and said their goal is to make sure voters understand what the tax is, what it pays for and what would happen if the revenue were no longer available.

The referendum will appear during Georgia’s November 3 General Election. Georgia Secretary of State

A Tax That Dates Back To 1998

E-SPLOST stands for Education Special Purpose Local Option Sales Tax. It is a voter-approved one-percent sales and use tax dedicated to eligible educational capital projects. It is not unrestricted money that the school systems can spend for any purpose. eSPLOST FAQs

One point both superintendents want voters to understand is that the November referendum does not create an additional one-percent tax. According to the joint information prepared by the school systems, Chattooga County voters first approved an education SPLOST referendum on September 15, 1998. Successive E-SPLOSTs have been approved since then, but each is for a limited period and must be renewed by voters. eSPLOST FAQs

Hughes said that history is important because an increasing number of today’s voters were either children or not yet born when the tax was first approved.

“Things over time, they lose their history if you don’t keep reminding people about the history,” Hughes told WZQZ. He said voters can encounter complicated legal language on a referendum without necessarily knowing the history behind it. Pasted text

Helie said seeing the word “tax” can lead some voters to assume they are being asked to pay a new tax. The superintendents said that is one reason they prepared a joint list of frequently asked questions explaining the referendum. Pasted text

What E-SPLOST Can — And Cannot — Pay For

E-SPLOST money benefits both Chattooga County Schools and Trion City Schools, but it cannot be used to pay teacher salaries or simply supplement normal day-to-day school operating expenses.

The money is restricted to eligible capital purposes. Those can include construction and renovation of schools, classrooms and athletic facilities; technology; safety and security improvements; buses and other vehicles; equipment; land and site work; and debt associated with approved capital projects. eSPLOST FAQs eSPLOST FAQs

During the interview, the superintendents also discussed QBE — Quality Basic Education, the state funding mechanism for Georgia public schools. Helie described QBE funding as providing for the basic educational needs of students, while Hughes said E-SPLOST gives the systems a separate source for major capital needs that ordinary operating revenue may not cover. Pasted text

“We Have New Schools. Why Do We Still Need It?”

The superintendents also addressed a question they say they hear from residents: with newer school campuses and substantial improvements already completed, what remains to be funded?

Helie pointed to Menlo School, now in its third year in the new building, as a recent example. She said bonds supported by E-SPLOST revenue made construction possible without waiting years to accumulate enough capital money to pay for the entire project upfront. Pasted text

She also noted that not every building in the Chattooga County School System is new. Helie said Summerville Middle School will face major facility needs over the coming decade, while much of Lyerly School is considerably older. Pasted text

Hughes said even newer facilities require continuing investment. School buildings experience heavy daily use by students, employees and the public, meaning roofs, heating and cooling systems, technology, security systems, transportation equipment and other assets eventually require repair or replacement. Pasted text

Technology has become another major expense. Hughes noted that technology has a much shorter replacement cycle than traditional school infrastructure, while modern security needs have also added expenses that schools did not face to the same degree decades ago. Pasted text

E-SPLOST And School Construction Debt

Another important part of E-SPLOST is the ability to finance major projects through bonds rather than waiting until the entire construction cost has been accumulated.

Helie said Chattooga County Schools still has bond debt associated with Menlo School that is scheduled to be paid with future E-SPLOST collections. She said previous projects, including Chattooga High School and Leroy Massey Elementary School, were also financed using this type of structure. Pasted text

If the E-SPLOST is not renewed, the existing authorization would eventually end and the school systems would stop receiving revenue from it. Capital needs that otherwise would have been paid with those proceeds would have to be reconsidered or financed through other available sources. eSPLOST FAQs

Sales Tax Versus Property Tax

The superintendents also emphasized the distinction between E-SPLOST and property taxes.

Because E-SPLOST is collected on taxable purchases made within Chattooga County, people who live outside the county also contribute when they make taxable purchases here. That spreads part of the cost of school capital projects beyond local property owners. eSPLOST FAQs

During the interview, Hughes and Helie were careful not to claim that renewing E-SPLOST would reduce anyone’s property-tax bill. Hughes specifically said there is “no guarantee” that E-SPLOST will decrease property taxes. Their point was that without the sales-tax revenue, school systems would have to consider other available revenue sources to meet capital needs and existing obligations, potentially including property-tax revenue. Pasted text

Superintendents Say Their Goal Is Voter Education

Both Hughes and Helie stressed that their discussion with WZQZ was intended to explain the referendum rather than tell residents how to vote.

“This is definitely not any kind of a campaign or lobbying deal that we’re talking about,” Hughes said. “We’re talking about making sure that people understand” the funding and the needs it addresses. Pasted text

The superintendents also encouraged voters to read the complete referendum before casting their ballots. Hughes noted that the ballot language will not simply describe the proposal with the word “renewal,” which could make it less obvious to someone unfamiliar with E-SPLOST that the county has had the educational sales tax for decades. Pasted text

Georgia voters will decide the referendum along with other races and questions on the Tuesday, November 3 General Election ballot. The Georgia Secretary of State also provides voters access to sample ballots through the state’s My Voter Page.