Oglethorpe County voters will decide on two local sales taxes in November: FLOST, a new 1% tax to reduce property taxes, and ESPLOST, a renewal of the existing one-cent education tax.
Advance voting for this year’s general election began Tuesday and continues through Oct. 31 at the Oglethorpe County Board of Elections at 41 Fairground Road.
Advance voting will be held from 8 a.m. to 5 p.m. on weekdays and on two Saturdays: Oct. 18 and 25 prior to the general election on Nov. 4.
The polls will be open from 7 a.m. to 7 p.m. at the county’s three precincts on Election Day.
For more details, go to oglethorpecountyga.gov/elections.
What is FLOST?
The Floating Local Option Sales Tax is a 1% sales tax to help generate revenue for reducing property taxes. The tax is a portion of House Bill 581 that was passed in March 2024 and approved in last November’s general election.
“We’re expecting it to bring in about $1.2 million a year to solely go toward property tax relief,” county administrator Jason Lewis said.
The sales tax rate in Oglethorpe County is 8%. It’s made up of a 4% state sales tax, a 1% local option sales tax (LOST), a 1% special purpose local option sales tax (SPLOST), a 1% transportation special purpose local option sales tax (TSPLOST) and a 1% education special purpose local option sales tax (ESPLOST).
Approval of FLOST will raise the county rate to 9%.
It will be another penny tax, just like other local option sales taxes in the county, but will exclusively be used to offset property tax.
“The reason that FLOST is important is because it’s a tax that’s paid by everyone who shops here,” Lewis said. “It provides some relief to the homeowner while still collecting the same amount of revenue that we would need to balance the budget.”
The main goal of FLOST is to help the county control its portion of the millage rate, which is slated to be approximately 5.2 this year, Lewis said.
In recent years — including this one — the county has met the rollback rate, avoiding any significant tax increases. However, balancing the budget each year still requires bringing in more revenue from property taxes, the only source of funding the county directly controls.
“Eventually, you’re not going to meet the (rollback rate) because cost is going to outpace revenue, and that's what prompts the tax increase,” Lewis said.
FLOST must be approved every five years by voters. If FLOST doesn’t pass, this could result in an adjustment to future millage rates and an increase in property taxes.
“These special pennies are really what helps rural Georgia manage budgets,” Lewis said.
What is ESPLOST?
Special Purpose Local Option Sales Tax for Education, or ESPLOST, is a 1-cent sales tax on retail purchases. It means that every person who shops in Oglethorpe County, including visitors, helps support the school system.
This year’s ballot measure would continue the existing 1-cent tax, keeping funding flowing without interruption.
Although the resolution isn’t up for renewal until May of 2027, if it doesn’t pass this November, the Oglethorpe County Board of Education can’t put it back on the ballot until November 2027.
Unlike the county, the Board of Education is allowed only one SPLOST.
Superintendent Beverley Levine said the sales tax has had a direct impact on students.
“When they enter sixth grade, they get a new computer,” Levine said. “And when they enter ninth grade, they get a new device.”
Previous ESPLOST funds have gone toward buses, school repairs and safety upgrades, including secure entryways and cameras.
The BOE said the funds would pay for new buses, technology upgrades and part of the principal and interest of the general obligation bonds.
Levine also stressed the consequences if ESPLOST doesn’t pass.
“The biggest thing is that if this does not pass, the money we need will fall back on taxpayers in the form of an increase in our bond tax,” she said. “It’s a perfect way for people to allow others who come into the county and buy things to help contribute.”