What is SPLOST and Why Do We Need to Understand It?

Every time someone spends a dollar in Stephens County, just one penny of the dollar helps support important local projects which improve our quality of life.

Since no one likes higher property taxes, sales taxes are considered a simpler and fairer way to raise money, especially because everyone who shops in the county contributes. Thus, the Special Purpose Local Option Sales Tax (SPLOST) has become a popular way to fund essential improvements for a community. That’s why voters in Stephens County have continued to support SPLOST for nearly 40 years.

What is SPLOST? By definition, a SPLOST is a county-wide tax used to fund local projects proposed by the county government and participating city governments within the county. SPLOST helps lower property taxes by using money from retail and online purchases made in Stephens County. This includes spending by local residents, renters, and visitors. The funds go toward important projects in the community, reducing the need to raise taxes or borrow money and helping support long-term improvements in our area.

SPLOST became law in 1985 after being proposed by the Association of County Commissioners of Georgia (ACCG), a group that represents all 159 counties in the state. The goal was to create a way for counties to fund big projects, like roads or buildings, without raising property taxes. Since SPLOST is a county tax, only the Stephens County Board of Commissioners can start one.

SPLOST is added to most purchases that are already taxed by the state, including gas, food and drinks, and online shopping. A lot of these purchases are made by people who don’t live in Stephens County. That means for every dollar spent in the county, one penny goes toward important projects that improve our community.

Why do we need to understand SPLOST? We will have the opportunity to support SPLOST VIII on the ballot in November 2025. This is NOT a new or additional tax, simply a continuation of the use of the same one cent per dollar which has been collected and put to good use in Stephens County for so many years. We have benefited from these funds since 1987 and our community is better for it. It’s the best way to spread the cost as SPLOST has been a key source of funding for things like road repairs, transportation upgrades, police and fire equipment, and parks and recreation facilities.

If voters don’t approve the SPLOST VIII in November, Stephens County and the cities of Toccoa, Martin, and Avalon will have to find other ways to pay for important projects. Without SPLOST, the county may have to raise property taxes to cover these costs. That means instead of everyone who shops in the county helping to pay, the financial burden would fall mostly on local property owners.

That’s why it’s important to consider the many benefits of SPLOST—it helps fund vital community projects, reduces the need for higher property taxes, and ensures that everyone who spends money in Stephens County helps support its future.