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E-SPLOST Facts and Information

UPDATE: Voters approve E-SPLOST VI on March 12, 2024.

THANK YOU for your continued support!

photo of RCPS Superintendent Dr. Terry Oatts"We are grateful to the voters of Rockdale County for their support of the E-SPLOST ballot initiative. This strong support for E-SPLOST VI illustrates this community’s long-standing commitment to education. We appreciate the work of our community E-SPLOST committee members and all those who helped to inform others about the importance of E-SPLOST and how this funding supports our students and staff.” 
 -  Dr. Terry Oatts

What is E-SPLOST?

E-SPLOST stands for Education Special Purpose Local Option Sales Tax.  It is a one penny sales tax that allows for shared contribution to education, including visitors to the county who spend money on gas, food, hotels, and retail items.

What can E-SPLOST be used for?

   •   Capital expenditures
   •   Debt retirement (RCPS is a debt-free school system)


E-SPLOST VI will continue a 25-year collection of pennies for public education in Rockdale County

Presentation (PowerPoint) (PDF)
E-SPLOST VI Project List (PDF)

Information & Process

E-SPLOST V = $85 million
Collection period beginning April 2019 and ended September 2023.

E-SPLOST VI = $135 million
Collection period beginning July 2024 and ending July 2029.


1.    What is E-SPLOST?  E-SPLOST stands for Education Special Purpose Local Option Sales Tax. It is a one penny sales tax that allows for shared contribution to education, including visitors to the county who spend money on gas, food, hotels, and retail items.
2.    Do I pay E-SPLOST when I shop in other counties? Yes, all surrounding counties have E-SPLOST, so you are contributing to the neighboring school systems when you shop in other counties.

3.    Can E-SPLOST be used for regular staff salaries and any other expenditure? E-SPLOST can only be used for two things: capital expenditures and/or debt retirement. It cannot be used for regular (Maintenance & Operations) salaries or other expenses that are not considered capital expenditures.

4.    Why doesn’t RCPS use E-SPLOST for debt retirement? RCPS is a debt-free school system which is attributed to having E-SPLOST funding available.

5.    Why is E-SPLOST being considered now? E-SPLOST runs in five-year increments. Once E-SPLOST is passed by the citizens it will run for five years or until the total amount of the E-SPLOST is collected, whichever is first.

6.    How long has Rockdale County had E-SPLOST, and is this a new sales tax? Rockdale County has had E-SPLOST for nearly 25 years. No, this is not a new tax, it is simply continuing the nearly 25 years of E-SPLOST in Rockdale County.

7.    What oversight is there to ensure the school system is using the funds appropriately? RCPS provides monthly reports which are accessible to the public. In addition, independent auditors annually review every expenditure to ensure compliance. RCPS must use E-SPLOST funds in accordance with the referendum and RCPS has always been in compliance with E-SPLOST expenditures.

8.    Who determines what projects E-SPLOST will fund?  The school system gathers feedback from citizens, parents, school administrators, and other stakeholders for consideration. With this information, district leaders compiled a list of capital projects which can be funded by E-SPLOST over the five-year period. For E-SPLOST VI, these projects have been placed into four categories: Safety and Security, Teaching and Learning, Technology, and Facilities. The complete list of projects can be found at

9.    What are some of the past projects that were funded with E-SPLOST? So many wonderful additions and improvements were made possible because of E-SPLOST funding. Some of the most notable include new school buildings such as the Rockdale Career Academy, Peek’s Chapel, C.J. Hicks, Rockdale Magnet School Annex, Pine Street and J.H. House. Other highly visible projects include the turf fields and improved tracks at all high schools. Others included new band uniforms, band instruments, upgrades to all middle and high school theatres, and equipment for specialty and choice programs. Some of the other prior projects include painting, roofing, HVAC, lighting, and many other projects that keep our facilities in great shape for our students, staff, and families. E-SPLOST has even purchased new buses to keep our fleet the best it can be! For a complete list of prior E-SPLOST projects please visit

10.    What if we did not have E-SPLOST? For nearly 25 years, Rockdale County citizens and visitors to Rockdale County have significantly contributed to E-SPLOST by way of purchases made within the county. If we did not have E-SPLOST, we still would have the obligation to fund the E-SPLOST expenditures. We would have to seriously consider increasing the millage rate and/or borrowing. The result would be more taxes for citizens beyond what E-SPLOST required.

E-SPLOST VI Proposed Project List

Costs Estimates Included, $135,000,000.

School Safety and Security: $5,000,000

•    Security camera upgrades/expansions, expand key card access (interior; general use areas), add buzz in door options at front desks.
•    Replace selected AEDs district wide.
•    Security vehicles upgrades through the district fleet rolldown process.
•    Open Gate purchases for all site locations.
Teaching and Learning: $10,000,000
•    Instructional supplies (i.e., books).
•    Specialty/Choice Programs.
•    Equipment upgrades: band instruments, string instruments, miscellaneous art programs, replace select high schools band uniforms, sports equipment/uniforms.  

Technology:  $40,000,000

•    Learning Reimagined (One-to-One Program), student laptops (Grades 2-12), student iPads (Grades PK-1), teacher laptops, staff laptops.
•    Infrastructure improvements, school modernization, classroom modernization, network modernization, administration computers.

Facilities: $80,000,000

•    Local Facilities Plan: Improvements/modifications/renovations (i.e., roof replacements, LED upgrades, HVAC equipment upgrades and controls, maintain 7-year paint schedule; (15 schools), new ceilings, paving, curbing, gutters, and striping, fire alarm systems / controls, HVAC, and power controls.
•    Additions and renovations (architect list of possible options/sites).
•    Buses/white fleet purchases (40 buses / 16 support vehicles).
•    Safety and security facilities improvements (i.e., fencing, safe rooms, enhanced entry ways).
•    Stadium field and facility upgrades/refurbishing; add jumbo electronic sports screens.
•    School athletic improvements (scoreboard improvements, protective equipment, track refreshing, gym basketball goals improved, baseball field refreshing; consider relocation of HHS softball field, and upgrade of HHS gym.  
•    Fleet Maintenance: Refurbish four lifts, add service bay and lifts, add above ground fuel tank.
•    Potential land purchases.
•    Film pathway (renovation of a gym or purchase an industrial location) support for the entertainment training industry.

US penny

E-SPLOST Resources

E-SPLOST VI Presentation (PowerPoint) (PDF)

If you need any assistance accessing information, please contact [email protected]

What has your penny accomplished for the students of Rockdale County?

   •   Barksdale Elementary additional land and stage
   •   Roofing at BES, FSE, and HHS
   •   RCHS Auditorium, Additions, and Renovations
   •   HHS and SHS Auditorium Additions
   •   Peek’s Chapel Elementary
   •   Evans Stadium at HHS
   •   Debt retirement
   •   Bus facility maintenance and underground fuel storage

   •   Rockdale Career Academy and additions
   •   General Ray Davis Middle School
   •   C.J. Hicks Elementary School
   •   Athletic facility improvements at RCHS, HHS, and SHS
   •   Fine Arts Addition at HHS
   •   Alpha Academy and County Office Renovations
   •   Technology Infrastructure
   •   Debt Retirement
   •   Buses
   •   Painting, paving, and energy efficient retrofits throughout the district


   •   SHS Addition
   •   RCHS Annex Renovation for Magnet Program
   •   PSE Renovations
   •   CMS Expansion and Renovations
   •   EMS Expansion and Renovations
   •   MMS Renovations
   •   RCHS Gym Addition and Renovations
   •   Land Acquisition for future school
   •   Technology and Security Upgrades
   •   Buses
   •   Painting, Warehouse and Transportation Facility Renovations

   •   Pine Street Elementary
   •   Track / Turf Fields - RCHS, HHS, and SHS
   •   Technology  - One to One Devices
   •   Security Vestibules
   •   Security Access Control at all schools
   •   GPS Tracking for Buses
   •   Band Uniforms - for RCHS, HHS, and SHS
   •   Land Acquisition for JHH
   •   Specialty Program Equipment and Facility Upgrades
   •   Painting and Fleet Upgrades
   •   New JHH
   •   Renovate County Office and Old PSE

   •   New JHH
   •   Renovate County Office and Old PSE
   •   Security Vestibules
   •   Baseball Field LED Lighting
   •   Tennis Court Upgrades
   •   New Playground Structures and Upgrades
   •   Audio Enhancement/EPIC Systems Installation
   •   Old County Office Renovation for GMC Partnership
   •   HVAC Upgrades
   •   LED Lighting Upgrades
   •   HS Theaters Repair and Upgrades
   •   Ceiling Replacements
   •   Roof Replacements
   •   Carpet and Flooring Replacement
   •   Painting and Fleet Upgrades