Hall County Schools ESPLOST 2026

ESPLOST is a 1% education sales tax—a penny on the dollar—that funds school buildings, safety upgrades, technology, buses, and other long-term capital needs.

No. This is not a new tax. It is a renewal of the existing 1% that Hall County voters have supported for more than 25 years.

Everyone who shops in Hall County contributes—including visitors, commuters, and tourists. Hall County draws millions of visitors each year for recreation and events on Lake Lanier, as the regional hub for healthcare and judicial services and for higher education studies. This means a significant portion of school facility funding comes from people who don’t live here.

No. ESPLOST is a sales tax, not a property tax. Renewing ESPLOST helps avoid future property tax increases by paying for major school needs through purchases at local stores rather than through homeowners’ tax bills.

At its January 12, 2026 meeting, the Hall County Board of Education approved a resolution to place the extension of the Education Special Purpose Local Option Sales Tax (ESPLOST) on the May 19, 2026 ballot. To view the approved resolution and learn more about how ESPLOST supports Hall County Schools, please visit our ESPLOST webpage for additional details.

 ESPLOST VII Resolution

SPENDING PRIORITIES

Listed in Priority Order

1. Debt Service
2. Existing school upkeep and upgrades, including items such as new roofs, HVAC systems, flooring, safety enhancements, communication systems, parking lots, and elementary playgrounds
3. Classroom renovations, additions, and replacements; associated land acquisition; and items such as library books, furniture, and large band instruments
4. Technology
5. School buses and fleet vehicles
6. Land acquisition for future school needs
7. Fine arts space renovations and additions for grades K–12
8. Extracurricular facilities, including fields, gyms, bleachers, stadiums, scoreboards, and related amenities
9. Renovations and additions to support service facilities