



ESPLOST – Education Special Purpose Local Option Sales Tax
Irwin County Schools, like many districts across Georgia, continues to face rising mandatory costs such as TRS contributions, State Health Benefit Plan premiums, utilities, insurance, fuel, and other operational expenses. These increasing obligations often outpace the regular millage rate, requiring careful budgeting to support students, staff, and programs while meeting required costs.
ESPLOST plays a critical role by funding facilities, buses, technology, safety improvements, and other capital needs—expenses that cannot be paid from the general fund. By covering these long-term investments, ESPLOST allows the general fund to remain focused on daily operations and classroom instruction.
In short, as fixed costs rise, ESPLOST helps relieve pressure on the regular millage rate by supporting the system’s long-term needs.
FACTS ABOUT ESPLOST:
ESPLOST stands for Education Special Purpose Local Option Sales Tax. It is a one-cent sales tax on retail goods that must be approved by voters in a referendum. Revenues from the tax must be used for specific capital improvement projects at local schools.
The ESPLOST on the May 2026 ballot is a continuation - meaning NOT an increase - of the current ESPLOST that will include all the projects that are included on this site. The ESPLOST is completely separate from a community SPLOST for the city and county.
Before ESPLOST initiatives, the school district issued bonds that were repaid from property tax revenues or used ad valorem tax revenues to fund capital improvements. Both put the burden on property owners and took years to pay off.
Those who do not pay property tax and/or live out of the county, but work and shop in Ocilla, support our schools by paying a portion of the ESPLOST.
ESPLOST- Investing in Education -Security, Innovation, and Facilities
As we entered into our most recent ESPLOST for Irwin County, it was evident that together we were making a difference in the lives of our children. The ESPLOST, a penny tax on consumer goods, has paid huge dividends in our schools. Since the beginning of the ESPLOST, our community has been able to complete several necessary upgrades for our children including:
Construction of the football stadium, cheer gym and fieldhouse
Construction of the auditorium
Construction of the JROTC building and weight room
Replacement and upgrades to HVAC systems in all buildings
Resurfacing of tennis courts and parking lots around schools
Annual purchases of school buses
Purchase of maintenance trucks and grounds equipment
Increased security with ongoing upgrades to camera systems in the school buildings and upgrades to lock systems
Upgrades to gated entrances/exits in student parking lots.
Digital safety badges for emergencies and push-button system in all classrooms for direct communication with main office
Upgrades in the auditorium including sound & lighting enhancements and air conditioning
New wrestling facility at the high school
Upgrades to lighting & sound system at the football
Improvements to the sound system in high school gym
Upgraded kitchen equipment at ICMS/HS
Replaced some VCT flooring iwth LVT flooring in the schools
Upgrades to Canning Plant and CASE Farm
New roofing for all flat roofs at the schools
Future/Current projects we hope to complete include:
Purchase of an activity bus
Upgrades to lighting at the baseball fields
Continue to enhance security in all buildings
Repair drainage issues at football field and track
Resurfacing of the track
Continue to purchase additional school buses
Add locker room & restroom to the wrestling facility
Position ourselves to build a new K-12 school in 5-10 years

Auditorium Improvements

Wrestling Facility

Upgrades to high school gym including bleachers, air conditioning, & sound system

Construction of Weight Room

HVAC upgrades for all schools

Facility Study completed in 2023 to assist with future planning of new school.

11 of our 27 buses have been purchased with ESPLOST since FY21.

Multiple safety improvements around campus and in the buildings have been funded with ESPLOST funds.
