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Ballot Measures

2018 State-Wide Ballot Measures

Amendment 5: School District County Sales Tax Referendums

Amendment 5 would allow a school district or multiple districts with a majority of students within a county to call for a county sales tax referendum.

This amendment, if approved, would change the requirement that all systems in a county with multiple school systems agree to put an E-SPLOST (education special purpose local option sales tax) on the ballot. This would allow the referendum to be called for a vote if a system or systems with the majority of students requests it. Basically, small systems would not be able to hold a larger system hostage, as has happened in the past. E-SPLOST proceeds are allocated per capita, so all system within the county benefit regardless.  


May decrease the power of smaller school systems. This is also a narrowly written amendment and does not address the underlying problems with the ESPLOST (With the ESPLOST mechanism, an estimated 83 rural counties lose out because their citizens shop in neighboring counties with larger retail centers.)

  • May result in proceeds being allocated disproportionally across school districts. Smaller school districts may be pressured into accepting a smaller share of tax revenues. -- Garland Favorito, Voter GA


This amendment corrects the current law allowing leaders of school districts with a very small percentage of the students in a county to withhold agreement unless they get a disproportionate share of funds per student.

  • Allows an easier path to county ballots for vital ESPLOST funding that our school systems need to upgrade and modernize, and reduces the likelihood of the process being held up unnecessarily – Minority Leader Stacey Abrams

  • Stops small school systems from holding larger school systems hostage by blocking ESPLOST tax referendums – Galvanize Georgia

  • Supported by State Legislators Elena Parent, Bee Nguyen & (Rep Elect) Becky Evans

  • Supported by Galvanize Georgia & DeKalb Strong