Close
Toggle Mobile Trigger

FAQs

SPLOST stands for Special Purpose Local Option Sales Tax, a program commonly used to fund major community projects and improvements that provide long-term benefits to the community such as:

  • Roads, bridges, and intersections 
  • Fire stations and emergency services projects
  • Public buildings like libraries and courthouses
  • Parks, trails, and recreational facilities

SPLOST funds are strictly reserved for long-term capital projects—not for everyday operational expenses like salaries, supplies, or utilities.

No—SPLOST is not a new tax. It’s a continuation of the 1% sales tax program that has been in place in Hall County since 1985.  This renewal would help fund voter-approved projects like road paving and widening projects, park and ballfield improvements, public safety facilities and equipment and more.

Over the past 40 years, SPLOST has helped build and improve:

  • Roads, bridges, and intersections (like Spout Springs Road and McEver Road)
  • Fire stations, ambulances, and upgrades to the 911 system
  • Parks and trails, including the Highlands to Islands Multi-use Trail, Elachee Nature Science Center and Laurel Park
  • Public buildings like libraries, the Health Department, and the Hall County Courthouse
  • Facilities like the Animal Control Center and the Chicopee Woods Agriculture Center
  • A new Sheriff’s Office Training Center and vehicle replacements

With about 40% coming from out-of-county shoppers—thanks to Lake Lanier tourism, commuters, hospital visitors, and several local colleges, residents get the benefit of major infrastructure upgrades without bearing the full financial burden themselves.

Because it’s a sales tax, everyone who shops in Hall County contributes, including visitors and tourists—not just property owners. This helps spread the cost of important community projects more fairly across all who benefit from them.

No—SPLOST will not raise your property taxes.

SPLOST is a 1% sales tax—often called a “penny tax” or “consumption tax.” That means it’s added to the purchase of certain goods and services at the cash register, not to your property tax bill.

SPLOST dollars are reserved for major community improvements—not everyday expenses.

By law, SPLOST (Special Purpose Local Option Sales Tax) can only be used for infrastructure and capital projects that are approved by voters. These include long-term investments like:

  • Roads and bridges
  • Public buildings
  • Fire stations and equipment
  • Parks and green spaces

SPLOST cannot be used for routine operating costs—like salaries, supplies, or utilities. Those day-to-day expenses are funded through other sources, such as property taxes.

In short: SPLOST helps build the future of Hall County, while other funding keeps it running today.

The SPLOST IX program will fund projects and community improvements across Hall County. Proposed projects include:

Parks & Recreation

  • South Hall Park & Active Life Center (Spout Springs Road)
  • Sardis Creek Park
  • Healan’s-Head’s Mill restoration
  • Upgrades throughout Hall County’s park system
  • Extension of the Highlands to Islands Trail System

Roads & Transportation

  • Spout Springs Road Widening Project – Phase II
  • Intersection improvements: McEver Rd, Mount Vernon Rd, Joe Chandler Rd
  • Road resurfacing throughout the county

Public Safety & Facilities

  • Expansion of the Hall County Judicial Complex
  • New Sheriff’s Office Training Center
  • Fire station construction/relocation
  • Ambulance replacements
  • 911 system upgrades
  • Vehicle and equipment replacements

Municipal Support

  • $95 million allocated to Hall County’s nine cities, based on population

SPLOST IX is a community-driven investment in Hall County’s infrastructure, public safety, and recreational spaces—designed to improve everyday life for all.

Courthouse services are part of everyday life in Hall County—from real estate matters, marriage licenses, probate filings, traffic citations, accessing public records and legal matters.  Right now, our court system is spread across nine different buildings around Gainesville and Browns Bridge Road. That setup creates inefficiencies, security challenges, and confusion for the public.

A space study done in 2021/2022 showed Hall County is already short by 100,000 square feet, and that number will only grow as our population and caseloads increase. A follow-up study looked at long-term needs — things like secure movement between courtrooms, technology upgrades, parking, and future growth — and found we’ll eventually need over 600,000 square feet to serve the community well.

The plan is to keep using the main courthouse and build a 372,000 square foot expansion, with room for a future annex later on. Consolidating into just two or three buildings would make operations smoother, safer, and more accessible for everyone who interacts with the court system.

SPLOST allows Hall County to invest in long-term improvements without increasing property taxes, and about 40% of SPLOST revenue comes from out-of-county shoppers. Losing it would shift more of the financial burden onto local residents. If voters choose not to renew SPLOST, Hall County would lose a major funding source for capital projects. 

Here’s what that could mean:

  • Delayed or canceled infrastructure improvements: Road expansions, bridge repairs, and intersection upgrades may be postponed or scrapped due to lack of funding.
  • Increased pressure on property taxes: Without SPLOST, the County may have to consider alternate funding sources, which may include raising property taxes or fees to fund essential capital projects.
  • Limited public safety upgrades: Fire stations, emergency equipment, and 911 system improvements would have to rely on other funding sources, which may not be available.
  • Reduced investment in public facilities: Libraries, parks, and other community buildings may not receive needed renovations or expansion.
Based on a 2024 study conducted by a local firm, it was estimated that 40% or more of SPLOST sales tax revenue comes from non-residents. The firm performed random license plate counts at retail locations across the county to assess visitor spending patterns. While the percentage varies by location, the data confirms that a significant share of our SPLOST collections are funded by people who live outside Hall County.

Georgia law requires excess SPLOST funds to be spent only be spent on projects that were approved by voters during that SPLOST referendum.  According to Hall County, as of June 30, 2025, has been collected–$90 million over projections—due to:

  • New 2020 taxes on internet sales due to state law changes
  • Inflation boosting revenue

$87 million of this surplus is allocated per the voter-approved intergovernmental agreement (IGA):

  • Municipal Allocations – $19 million
  • Hall County Roads – $43 million
  • Hall County Sewer – $10 million
  • Hall County Fire – $2.6 million
  • Hall County Parks – $2.5 million
  • Hall County Sheriff – $3.5 million
  • Hall County Buildings – $3.5 million
  • Hall County IT Infrastructure – $2.8 million

Remaining $42 million (reserved for fiscal caution)

  • $20M reserved for Spout Springs Road Phase II right-of-way
  • $13M for County Road Resurfacing (FY 2026) 
  • $3M for the new East Hall Library
  • $3M for the Fire Training Center

Additional uses:

  • Road resurfacing expanded from 20 to 30+ miles annually, sustained for four consecutive years
  • Additional road projects completed on White Sulphur Road and Cagle Road

Inflationary costs absorbed to complete Fire Station 17 and the Spout Springs Sewer Treatment Facility

  • Community Meetings & Presentations: Hall County often hosts public forums and presentations where residents can learn about proposed SPLOST projects and share feedback. 
  • Board of Commissioners Meetings: Residents can attend or speak during public comment periods at official meetings. 
  • Contacting County Officials: Direct outreach to commissioners or the county administration is encouraged for specific concerns or suggestions

All three are types of local sales taxes in Georgia, but each one serves a different purpose:

SPLOST – Special Purpose Local Option Sales Tax

  • A 1% sales tax used to fund capital projects like roads, public buildings, parks, and emergency services.
  • Projects must be approved by voters and cannot be used for day-to-day operations like salaries or supplies.
  • In Hall County, SPLOST helps build long-term infrastructure that benefits the entire community.

ESPLOST – Education SPLOST

  • A 1% sales tax specifically for school systems.
  • Funds are used for things like new school buildings, renovations, technology upgrades, and buses.
  • Managed by the local Board of Education, and also requires voter approval.

TSPLOST – Transportation SPLOST

  • A 1% sales tax focused solely on transportation projects—like road improvements, bridges, sidewalks, and transit.
  • Can be regional or county-specific, depending on how it’s structured.
  • Hall County voters have considered TSPLOST in past elections, but it has not been approved to date.

Each tax is designed to meet specific community needs, and all require voter approval before they’re enacted. Together, they give local residents a voice in shaping the future of their schools, roads, and public spaces.

The tax is collected when people buy goods and services in Hall County. The revenue is then sent to the Georgia Department of Revenue, where the funds are distributed back to the county government to a dedicated SPLOST account for use on voter-approved projects. Georgia law requires counties to conduct annual audits of SPLOST expenditures and prepare annual reports detailing the progress of each SPLOST-funded project. To provide additional transparency to residents, Hall County has a Citizens Review Committee as well.

SPLOST follows the same exemption rules as Georgia’s state sales tax. That means the following types of purchases are typically exempt from SPLOST:

  • Vehicle purchases
  • Prescription medications
  • Medical devices prescribed by a physician
  • Certain agricultural products and equipment used in farming
  • Motor fuel used for off-road purposes
  • Sales to nonprofit organizations with tax-exempt status, in specific cases

These exemptions are designed to remove taxes on essential goods and services. However, everyday retail purchases—like clothing, electronics, and restaurant meals—are generally taxed.

Property taxes are essential for keeping Hall County running day to day—but they’re not designed to cover major capital projects without raising rates or increasing fees.

Here’s how your property tax dollars are currently distributed in Hall County:

  • 67.15% – Hall County School District
  • 13.58% – General Fund (County operations)
  • 10.08% – Fire Services
  • 2.4% – Emergency Services
  • 4.96% – Development Services
  • 1.84% – Parks & Leisure Services

These funds support essential services like education, public safety, and infrastructure maintenance. But large-scale improvements—like new facilities, road expansions, and park upgrades—require a different funding source.

That’s where SPLOST (Special Purpose Local Option Sales Tax) comes in. It allows the County to invest in long-term, high-impact projects without raising property taxes.

As long as Hall County continues to grow, SPLOST will be a vital tool for:

  • Maintaining property taxes
  • Funding major capital improvements
  • Supporting both county-wide and municipal projects

There are strong safeguards in place to ensure SPLOST dollars are used as promised.

State Oversight: Georgia law requires every local government receiving SPLOST funds to conduct an annual audit and prepare a yearly report showing how the money is being spent and how each project is progressing.

Local Accountability: Hall County goes a step further by appointing a Citizens Review Committee—a group of community members who meet regularly to review SPLOST spending and project updates. Their role is to keep the public informed and ensure funds are used appropriately.

Together, these checks and balances help maintain transparency, accountability, and public trust throughout the life of the SPLOST program.

Voting for SPLOST in Hall County is scheduled to take place during the November 4, 2025, General Election. 

  • Early Voting: October 14–31, 2025 (excluding Sundays)
  • Election Day: Tuesday, November 4, 2025

Early Voting Information: Early voting is available at Gainesville Civic Center from October 14-October 24th.  October 25-31st (excluding Sunday) early voting locations are Gainesville Civic Center, Lula City Hall, Mulberry Creek Community Center and North Hall Community Center.  Times vary, see below for more details.  

Gainesville Civic Center Times:
Oct 14-17, Oct 20-24: 8 am – 5 pm 
Oct 18:  9 am – 5 pm 

All Locations Times:
October 25:  9 am – 5 pm
October 27-31:  8 am – 5 pm

Election Day: Voting at your usual precinct.

Early Voting Locations: 

GAINESVILLE CIVIC CENTER
830 Green Street, Gainesville

LULA CITY HALL
6055 Main Street, Lula

MULBERRY CREEK COMMUNITY CENTER
4491 JM Turk Road, Flowery Branch

NORTH HALL COMMUNITY CENTER
4175 Nopone Road, Gainesville