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The Coweta County School Board has two ballot measures to be decided by Coweta voters on November 4th – a renewal of the 1-cent Educational Special Purpose Local Option Sales Tax for schools, and a referendum to increase senior citizen homestead tax exemption for school property taxes.
A third measure – a “Floating Local Option Sales Tax” (FLOST) referendum – is a separate measure brought by Coweta County and local city governments. It is not a school system measure, and Georgia school systems cannot participate in the new FLOST by state law.
Both the school system’s ESPLOST and Senior Homestead Exemptions for school taxes have been in place for several years, and both are property tax relief measures. A vote in favor would continue the ESPLOST for another term in the case of the sales tax, and would raise exemption amounts for senior citizens in the case of the senior tax exemption measures.
The November 4th ballot language for both measures can be found here.
ESPLOST and Senior Exemption Informational Videos:
(Newnan High School, Willis Road/Bass Middle)
ESPLOST (Education Special Purpose Local Option Sales Tax) has been approved by Coweta voters since 1997, and is a substitute for local property tax as a funding method for school system capital projects. It can only be used for capital improvements such as new construction, school renovations and modifications, and school equipment, school buses, books and technology, and is used rather than property tax revenue for such local expenses. Currently, 157 of 159 Georgia counties have opted for ESPLOSTs as a part of their local sales taxes. If approved on November 4th, Coweta’s ESPLOST measure would continue the existing one-cent sales tax on all retail purchases in Coweta County when the current one expires in September, 2026.
Local school funding is strictly limited by state law. The only other method to fund the local share of school capital improvement expenditures is through bond referendums (locally approved borrowing) financed by local property taxes. The current Coweta ESPLOST collects approximately $40.2 million per year, which is paid for by all residents and out-of-county shoppers. The current value of one mill of property tax is approximately $9.7 million dollars per year for the Coweta school system, factoring in current exemptions and after county fees. The value of one cent of sales tax is equivalent to slightly more than 4 mills of property tax. The school system’s current property tax rate of 15.00 mills – the lowest in the metro Atlanta area region – would need to be 19.00 mills or higher to produce similar local revenues.
The proposed priority project list outlined in the ESPLOST VII project list (2026-2031) includes:
- Approximately $160.2 million (or about 56.8% of total anticipated ESPLOST collections for 2026-2031) allocated toward necessary renovations and modifications at 9 of the school system’s 32 schools, including Poplar Road, Madras, Arbor Springs, Smokey Road, Willis Road, Lee, Welch, Glanton and Western. This will include total renovations and upgrades to each of these schools, which are directed to all Coweta schools at the 25-year mark.
- Approximately $67.4 million (or about 21.1% of total anticipated collections over the period) allocated toward a number of projects that will impact all schools or students. These include replacement school buses (the largest expenditure, at $16.5 million), school bus routing technology, playground improvements at all elementary schools, textbook replacement and textbook software, maintenance and grounds equipment, emergency generators, kitchen equipment, additional AED devices, floor covering, painting, paving, re-roofing, replacement lighting, and land for future schools or school expansions, musical instrument purchases for middle and high school band programs, and a number of safety and security upgrades.
- The school security upgrades in ESPLOST VII ($3.6 million of the above list) include additional cameras and other upgrades for all schools, but also SHIELD security systems at East Coweta High and Northgate High, which would be high priority projects under the proposed list. This would install remote access controls and emergency response systems at both high schools. The rebuilding of Newnan High following the 2021 tornado installed SHIELD at that school, and the Central Educational Center’s current renovation and expansion (funded by ESPLOST VI) is installing the security measure at that school. All elementary and middle schools have installed SHIELD systems as of this summer.
- Approximately $27.3 million (9.7% of allocated revenues over the period) is allocated toward student and classroom technology including student and staff chromebooks, staff desktop devices, school network switches, interactive panels, network cabling and firewalls. Chromebook purchases and support is the largest item over the period, at approximately $20 million, representing a per-device and service cost of about $400, three-year device replacement cycles, and associated networking technology for approximately 23,000 students and 2,000 staff members over a five-year period.
- $26.9 million (9.5% of allocated revenues over the period) is allocated toward athletic improvements, including stadium renovations and modifications, field updates, baseball facility improvements, and covered outdoor multi-purpose facilities at all three high schools (East Coweta, Newnan and Northgate High Schools). The multi-purpose facilities would be covered facilities similar to those used in surrounding communities built for year-round use by marching band programs, football, soccer, lacrosse, and general PE students.
ESPLOST – based on current collections – produces revenues that equals just over 4 mills of property tax in Coweta annually. ESPLOST revenues replace property tax revenues, which are the only other local option available to finance school systems’ capital project costs. Unlike property taxes, all Coweta residents and out-of-county visitors and shoppers share in Coweta’s ESPLOST sales tax.
Replacing the current revenues from ESPLOST with local property taxes would increase Coweta current property tax rate of 15.00 mills – the lowest in the region – to 19.00 mills or higher. That would represent an increase to the average local homeowner of $632 on their annual tax bill (based on a home value of $400,000).
ESPLOST Overview and Project List
Senior Homestead Tax Exemptions for school system property taxes have been in place for Coweta’s senior citizens 65 and older since 2002, following approval by Coweta voters in a 2001 referendum. They were expanded by the board and voters again in 2019.
At their May 13, 2025, meeting, the Coweta County Board of Education approved a Board Resolution formally asking the Coweta County Board of Elections to place increased senior tax exemptions on the November 4th election ballot, following state legislative approval. In February, the board had opted out of House Bill 581 provisions in part because opting in would have foreclosed on the board’s availability to expand senior citizen homestead tax exemptions.
If approved by voters, the measure will expand senior citizen homestead tax exemptions for school taxes starting in 2026 to include 100 percent exemptions for Coweta residents 75 and older, and expanded exemptions for homeowners 65 to 74. Specifically, approval would give a full senior education tax exemption (100 percent, regardless of home value) to any primary homestead for citizens 75 years of age and older, raise current senior homestead tax exemptions for citizens 71 to 74 to $100,000 of assessed value (up from $85,000 currently), and raise current senior homestead tax exemptions for citizens 65 to 70 to $75,000 of assessed value (up from $60,000 currently).
The basis for local ad valorem taxation is the fair market value of the property, which is established January 1 of each year by the tax assessor’s office. Local property tax is levied (through a millage rate set by local governments) on the assessed value of the property which, by law, is established at 40% of the fair market value. For more information about current senior citizen school tax exemptions, and how to apply for them, go here.
If approved by voters on November 4th, the raised school tax exemptions and 100 percent exemptions for 75 and older Coweta residents would go into effect in 2026.
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