What You Should Know About the ESPLOST
What is an ESPLOST and how does it support Monroe County Schools?
The ESPLOST (Education Special Purpose Local Option Sales Tax) is a 1% sales tax approved by local voters to fund capital improvements for our schools—without increasing property taxes. These funds cannot be used for salaries or day-to-day operations. Since 1999, Monroe County has used ESPLOST to invest in strong, safe, and modern learning environments for all students.
Is the proposed ESPLOST a new tax? How long would it be in effect?
The ESPLOST is not a new tax, but a continuation of one already being collected in Monroe County. The first ESPLOST took effect in 1999 and has been continued every five years since. If the extension is approved by voters, the penny would be collected for a 5-year period beginning when the current ESPLOST reaches its cap of $42,000,000.
Why is the district renewing the ESPLOST now?
Current projections show the existing ESPLOST will reach its cap in year four for the 5-year period. Approving the continuation in November of 2025 would ensure that the penny would continue to be collected. It would also allow Monroe County Schools to begin its next major capital project, building a new Mary Persons High School.
What will be funded if voters approve a continuation of the sales tax for education?
With average ESPLOST collections of $650,000 per month, and a projected $250,000 monthly increase with the opening of Buc-ee’s, Monroe County Schools will continue to invest in:
Construction of new schools and modernization of existing facilities
Safety improvements across all campuses
Expanded and upgraded instructional space
Construction and modernization of athletic facilities
Ongoing upgrades to technology and instructional resources
Land acquisition for future growth
Debt service to manage prior capital investments
New vehicles, including school buses
Critical equipment to support teaching and operations
Renovation, modification, and modernization of existing facilities
The ballot question mentions $96,500,000 in general obligation bonds that will be approved as well. What does that mean?
These bonds will provide the district with funding prior to the collection of sales tax, allowing Monroe County Schools to move forward with construction of a new Mary Persons High School totaling no more than $96,500,000. These bonds will be paid for with sales tax proceeds as that revenue is collected.
What happens if voters do not approve the continuation of the ESPLOST?
ESPLOST helps reduce the financial burden on local property owners by using sales tax revenue to fund major school improvements. If ESPLOST were not renewed, the school system would face a significant funding shortfall.
At the current millage rate of 16.212 and with a projected $1.2 million budget deficit, MCS would need to potentially increase the millage rate by approximately:
4.46 mills to cover the loss of ESPLOST at the current tax digest, or
Effect on property owners @ $250,000 value, $446 per year increase
6.17 mills without accounting for the anticipated revenue from Buc-ee’s
Effect on property owners @ $250,000 value, $617 per year increase
This would place a much greater burden on local taxpayers compared to the shared sales tax model of ESPLOST, where everyone who shops in Monroe County contributes to the funding of our schools.
How has the ESPLOST been used to support our school district?
Build the College and Career Academy and Ninth Grade Campus
Replace aging roofs and HVAC systems
Construct a new fieldhouse and upgrade the football stadium
Enhance athletic facilities, technology, and instructional resources
