Georgia K-12 School Capital Spending and Maintenance: An ESPLOST Promise Kept?

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• December 17, 2019 Create Date
• December 17, 2019 Last Updated

CSLF Brief, Publication No. 57, December 17, 2019, Chris Thayer
Funding education is a critical government function, not only the support of operating expenses like teacher salaries but also capital expenses like buildings and buses. One avenue to fund capital expenses is through a special purpose local option sales tax for education (ESPLOST). Referenda to implement ESPLOST often claim the tax will reduce capital maintenance spending. This brief shines light on this claim and analyzes ESPLOST's effect on capital and maintenance spending in Georgia K-12 schools.

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