Education - Special Purpose Local Option Sales Tax

The Henry County Board of Education is committed to providing the children of Henry County opportunities, access, and positive educational outcomes. Our board is responsible for the eighth largest district in the state, which educates 42,000 students with a dedicated team of 6,000-plus employees, making Henry County Schools the largest employer in the county. Our unified governance team is strengthened by our governance model, which includes core beliefs and commitments, a plan of action, and a strategic plan of which our community is responsible for shaping. 

Believing in the importance of community voice, the HCBOE engaged with thousands of community members to hear their ideas for our schools, and several themes emerged as needs from our community.

E-SPLOST VII Proposal

During its January 2026 meeting, the Henry County Board of Education unanimously approved a resolution to enable voters to continue the Education - Special Purpose Local Option Sales Tax (E-SPLOST) for an additional five years.

The referendum for Henry County’s seventh E-SPLOST will appear on the ballot of the upcoming General Primary Election/Nonpartisan Election on Tuesday, May 19, 2026.

If approved, E-SPLOST VII (2028-2032) would continue to fund capital projects, including:

• Safety and security enhancements, including districtwide upgraded classroom door locks, additional middle and high school security doors, and elementary school camera replacement
• Districtwide painting of schools
• Modernized school infrastructure, including flooring and lighting
• Districtwide network technology, network security, equipment, and device refresh
• Continuing school bus replacement with new clean-fuel, air-conditioned buses (25 per year)
• Continuing school furniture replacement
• Continuing roof replacement
• Phased athletics enhancements, including stadium LED lights, athletic field turf replacement, athletic equipment replacement, and weight room upgrades
• Middle school STEM lab renovations and orchestra room additions
• Improved elementary school cafeteria sound systems
• Additions to Dutchtown Elementary School and Tussahaw Elementary School
• Renovation of Transportation Facility - East

Read more about E-SPLOST VII.

History of E-SPLOST

E-SPLOST, or the Educational - Special Purpose Local Option Sales Tax, was an answer to a problem many school systems in this state faced regarding how to keep up with growth in their schools. Districts needed support while utilizing a general operating budget that is made up largely of salaries and benefits for teachers and staff. The state legislature and citizens of Georgia helped solve that by passing a constitutional amendment that allowed school districts to put before voters a measure that would create a one-cent sales tax to support capital projects in the school district.

Henry County Schools, like many other districts in the state, jumped at the opportunity, and the first E-SPLOST was passed by voters in 1997. The first pennies started rolling in the following year. It is important to note that E-SPLOST collections cover a five-year period, and districts wishing to continue the collections must put a ballot referendum before the voters to allow them to support a continuation or decline it. Henry County voters have overwhelmingly supported this continuation for six E-SPLOST referendums since the first one was approved.

E-SPLOST generated funds can only be used for capital projects – construction, technology, transportation, learning equipment/resources – and NOT salaries or benefits. These funds go straight to supporting our students with the most up-to-date facilities and other vital resources for an exceptional education. 

When considering the role E-SPLOST plays to support our district’s growth, understand that more than 90% of the annual operating budget covers salaries and benefits for 6,000-plus employees. The remaining percentage covers other general operating expenses. Keeping our buildings and resources current and modern has been possible through E-SPLOST.

Who pays for E-SPLOST? 

The simple answer is anyone who eats, sleeps, shops, or has a business in Henry County. When a dollar is spent, a penny is collected for schools. Millions of travelers going north or south on I-75 each year, NASCAR fans flocking to the state’s largest sports venue in Hampton, youth sports teams from the Southeast and beyond, and any other groups brought to Henry County, for any reason, contribute to E-SPLOST. When someone comes here, they spend money, and one penny makes its way to supporting our schools.

Since the beginning, E-SPLOST in Henry County has resulted in more than 88 billion pennies making their way to support a wide array of capital projects.

Henry County Schools is no longer a small school system. We have grown substantially over the past nearly 30 years since we started utilizing E-SPLOST for support of growth. Henry County has more than doubled in county population and school enrollment.

Election Details

• Election Date: Tuesday, May 19, 2026. Polls open from 7 a.m.- 7 p.m.
• Early Voting Dates: April 27-May 15
• Unregistered voters must register by April 20, 2026, to participate in this election

Visit the Georgia Secretary of State’s Election Day resource page for more information about voting procedures and polling locations.