Frequently Asked Questions

SPLOST stands for Special Purpose Local Option Sales Tax. It is a voter-approved 1% sales tax dedicated exclusively to funding capital improvement projects in Union County. Unlike property taxes, SPLOST is collected from everyone who makes purchases in the county — including visitors, tourists, and seasonal residents.

Yes. SPLOST requires voter approval through a local referendum before it can be implemented. The county must prepare and publicly share the projects that will be funded before the vote takes place, giving voters full transparency on how their tax dollars will be used.

Yes, SPLOST is widely used across Georgia. As of the Georgia Department of Revenue sales and use tax rate chart effective July 1, 2026, 156 of 159 counties in Georgia levy a SPLOST.

SPLOST funds capital improvement projects including: roads, bridges, and infrastructure; public safety facilities like fire stations; emergency vehicles and equipment; parks, trails, and recreational facilities; community centers and senior centers; water and sewer system improvements; and environmental protection projects.

The total sales tax in Union County is 7%, divided as follows: State Sales Tax (4%) goes to the State of Georgia; Local Option Sales Tax/LOST (1%) is applied as a rollback credit against the county property tax millage rate; Education SPLOST/E-SPLOST (1%) funds school capital projects; and SPLOST (1%) funds county capital improvement projects.

Union County's SPLOST generates a monthly average of $649,849, or approximately $7.8M+ annually. SPLOST V collections to date total $40,290,671. The county has also used SPLOST funds to match state and federal grants, bringing in $3.5M+ in additional funding for county projects.

Yes, certain items are exempt from SPLOST, consistent with Georgia's state sales tax policies. This includes prescription medications and grocery food products. These exemptions help ensure that essential necessities remain affordable for all residents.

Yes. The City of Blairsville receives a portion of SPLOST revenue through an Intergovernmental Agreement, minus the 1% state administrative fee.

SPLOST collections last for the defined period set by the intergovernmental agreement — typically 72 months. When the term ends, collections stop, though spending on approved projects may continue.

SPLOST funds are collected by retailers as part of the standard sales tax collection process. The Georgia Department of Revenue then distributes the SPLOST portion to Union County, minus a 1% state administrative fee. By law, SPLOST funds must be kept in a separate account from the general fund to ensure they are used only for designated projects.

Each serves a different purpose: SPLOST (Special Purpose Local Option Sales Tax) funds general capital projects like roads, buildings, and equipment for a defined period of 72 months. ELOST (Education Local Option Sales Tax) funds school capital projects exclusively. LOST (Local Option Sales Tax) is ongoing, and its proceeds are applied as a rollback credit against the county property tax millage rate. TSPLOST (Transportation SPLOST) is limited to transportation-specific projects like roads and transit.

No. Neither tax caps or freezes property taxes, and property tax bills can still increase. The two work differently. LOST proceeds are applied as a rollback credit against the county millage rate, which reduces the rate below what it would otherwise be — but assessed property values, the school millage rate, and other levies are set separately and can still push a bill higher. SPLOST works differently again: it does not apply a credit to any bill. It funds capital projects — buildings, equipment, roads, and bridges — with sales tax revenue rather than property tax revenue. Whether a given project would have been funded through property taxes instead is a budget decision made by the county, not an automatic result of SPLOST.

Multiple safeguards ensure proper use of SPLOST funds: funds must be kept separate from the general fund; regular audits verify proper use of funds; annual public reports maintain transparency; and all expenditures must match voter-approved purposes. Misuse of SPLOST funds is a violation of state law.

SPLOST VI is the proposed continuation of Union County's Special Purpose Local Option Sales Tax. If approved by voters, a 1% sales tax would continue for up to 6 years, with an estimated $43,000,000 in revenue for capital improvement projects across Union County and the City of Blairsville.

The SPLOST VI resolution identifies six county project categories: County Administrative Facilities, Library, Public Safety, Roads/Streets/Bridges, Parks and Recreation, and Solid Waste. For the City of Blairsville, five categories are identified: Administrative Buildings, Public Safety, Airport Improvements, Public Works, and Water and Sewer Systems. Detailed information is available on the SPLOST VI page.

The SPLOST VI referendum is scheduled for November 3, 2026. Polls will be open from 7:00 AM to 7:00 PM. The early voting period will be posted here once confirmed by the official call for election. The voter registration deadline will be posted here once confirmed. For the most current information, contact the Commissioner's Office at (706) 439-6000.

SPLOST VI is estimated to raise approximately $43,000,000 over 6 years. Of that, $39,130,000 would go to Union County projects and $3,870,000 to City of Blairsville projects, based on the intergovernmental agreement.

All SPLOST financial records are public records maintained at the Union County Commissioner's Office at 65 Courthouse Street, Blairsville, GA 30512. Annual audit reports are available for review. You can also visit the Accountability page on this website for an overview of SPLOST accomplishments.

Union County's SPLOST expenditures are subject to independent annual financial audits. These audits verify that all SPLOST funds are deposited in separate accounts (as required by Georgia law), that expenditures align with voter-approved project categories, and that financial records are properly maintained.

Yes. Union County follows the guidelines and best practices published by the Association County Commissioners of Georgia (ACCG), which has guided Georgia counties on SPLOST implementation since the program was enacted in 1985. Today, 156 of 159 Georgia counties use SPLOST under these same guidelines.

Each SPLOST lasts for a defined period per the intergovernmental agreement — typically 6 years (72 months). Collections stop when the term ends, though spending on approved projects may continue. The tax automatically expires unless voters approve a new referendum to renew it, preventing indefinite taxation without ongoing public consent.

If voters reject a SPLOST referendum, the tax is not collected and the listed capital improvement projects are not funded through SPLOST revenue. The county may explore other funding mechanisms for capital projects, such as general fund allocations or bond issuances. A new SPLOST referendum can be proposed at a later date.

Capital improvement needs are ongoing for any county — infrastructure requires regular maintenance and replacement, communities grow, and safety standards evolve. Each SPLOST referendum is a separate vote that allows residents to decide whether to continue the program.

Union County provides multiple ways to stay informed: this website with project updates and videos; official county news releases and social media; public meetings and town halls; annual reports detailing SPLOST expenditures; and direct communication with county representatives.

Residents can provide input by: contacting the county commissioner directly; speaking during public comment periods at county meetings; joining community organizations that work with county government; and voting in SPLOST referendums.

Retailers collect the 1% SPLOST sales tax at the point of sale and remit it through the standard Georgia sales tax process. The tax is paid by the purchaser, not the business. SPLOST funds are used for capital projects such as roads and public facilities within the county.

For detailed information about Georgia's SPLOST law, the Association of County Commissioners of Georgia (ACCG) offers a comprehensive 71-page SPLOST guide. You can also explore this website, contact Union County directly, or attend public meetings to learn more about local SPLOST projects.