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SB 76, ESPLOST Distribution Options

Municipal Impact Position Contact
Evaluating Joel Wiggins, (678) 686-6270

Last Updated: 2/10/2017
Subject Area: Taxation |
Resources: bill text
SB 76 is a companion bill to SR 95, a Constitutional Amendment that would allow county and independent school systems the option to negotiate a tax sharing agreement in lieu of the current distribution method. Currently, ESPLOST proceeds are distributed based on the ratio of students in each system. Under the proposed CA, if an agreement is not reached between the districts, then the proceeds would be distributed based on the student ratio of each school district.

The proposed CA would also allow the school district, or combination of school districts, that has a majority of the students to call for an ESPLOST vote. Current law requires the county school board and the school board of each independent school system to pass concurrent resolutions calling for the referendum.

1/30/2017 - Assigned to Senate Committee


Rep. Ellis Black
District 174
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