What is a SPLOST?
A Special Local Option Sales Tax allows local school districts the option to ask voters for the ability to levee and collect a one percent sales tax to help fund school improvements. It can be used to pay for capital projects or to retire debt, but cannot be used to pay operating expenses, such as salaries.

Is the SPLOST a property tax?
The SPLOST is not a property tax, it is a sales tax.

Does a SPLOST provide benefits to all Muscogee County taxpayers?
It provides a method of funding the cost of educational improvements that Muscogee County taxpayers, not just property owners, contribute to. Additionally, the sales tax is paid by everyone who shops in Muscogee County including numerous visitors.

Why do we need a SPLOST? New buildings don’t improve student achievement.
The most important indicator of student achievement is a quality teacher in every classroom. What new buildings do provide is a safe learning environment for teaching and learning of our students. While SPLOST cannot be used to pay salaries for quality teachers, SPLOST can be used to purchase technology hardware, and to provide safe and secure buildings. Proper support for teachers is vital to their success and the success of our students. The SPLOST can help to achieve that goal. Research indicates that a quality learning environment does affect student achievement.

When will taxpayers in Muscogee County decide on the next proposed SPLOST?
Citizens of Muscogee County will have the opportunity to decide on a proposed new SPLOST on Tuesday, September 15, 2009. The polls will be open from 7:00 am until 7:00 pm. Early poll sites (as of August 3) include the Cunningham Center on the campus of CSU, the Columbus Public Library on Macon Road, the Frank D. Chester Recreation Center on Benning Drive, and at the elections office.

What does the ballot say?
"Shall a special one percent sales and use tax for educational purposes be imposed in Muscogee County for a period of time not to exceed 20 calendar quarters and for the raising of not more than $223,155,784 to pay or to be applied toward the cost of (a) (i) the acquisition, construction and equipping of new school buildings and facilities, including but not limited to a new Carver High School, a new middle school, one and possibly two new elementary schools, a fine arts academy, and other such projects, (ii) adding to, renovating, improving and equipping existing school buildings and facilities, including but not limited to Richards Middle School 12-Classroom Addition and Renovation, Northside High school 20-Classroom Addition, Jordan High School Auditorium Upgrade, Kinnett Stadium Upgrades, System-Wide Athletic Facilities Upgrades, air-conditioning gymnasiums, security upgrades, Alternative School and Adult Education Facility Upgrades, and other such projects, (iii) acquiring new school equipment and making certain technology improvements, and (iv) acquiring any property necessary or desirable therefore, both real and personal (the “Projects”); and (b) issuing the hereinafter described Debt; the maximum cost of such projects to be funded from the proceeds of such tax not to exceed $223,155,784? If imposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of Muscogee County School District in the principal amount not to exceed $70,000,000 (the “Debt”) for the above purposes."

What would be built or bought with SPLOST funds?

New Carver High School
A/C Gymnasiums
Land for Future Site
New Middle School #6
New Elementary School #7
New Elementary School #8
Richards Middle School 12-Classroom Addition & Renovation
Northside High School 20-Classroom Addition
Jordan High School Auditorium
Fine Arts Academy
Athletic Upgrades System Wide
Kinnett Stadium Upgrades
Instructional Technology
Alternative School Upgrades
Adult Education Upgrade
FF&E System-Wide
Roofing Projects
Technology Infrastructure
Buses
Security Upgrades
Playground Upgrades
Museum Upgrades
Lorenzo Road Complex Upgrade
Library Needs
Gymnasium System Wide
Other Projects as Funds Allow
 
Why do we need another tax now?
With a projection of approximately 4000 new students entering the district due to BRAC, additional classroom space is needed. Using SPLOST funds, one, possibly two, new elementary and one new middle school will be built, twelve new classrooms added to Richards Middle School, and twenty classrooms to Northside High School. In addition, a new Carver High School, which is outdated and has undergone costly repairs previously and lacks proper infrastructure for support to learn, would be demolished and a new school would be built at the same location. A Fine Arts School is also proposed that would serve grades 6-12 and house approximately 700 students, freeing 700 seats in schools throughout the district.

Is the tax permanent?
NO. The tax will only be in effect for 5 years or until 223,155,784 is collected, whichever comes first.

Where will the new schools be built?
At least one new high school is proposed, Carver High School, which would replace the current high school which is outdated and lacks proper infrastructure. The district anticipates approximately 4,000 students due to Base Realignment and Closure (BRAC), but cannot predict where the families with school age children will reside. Not all new students will be associated with BRAC. The availability of land is currently being investigated at sites in all parts of the city.

Why can SPLOST money not be used for teacher salaries and curriculum development?
State laws prohibit using SPLOST proceeds for salaries or instructional materials or supplies. However, passing this sales tax referendum would allow the school system to redirect funds to meet its required financial obligations.

Why do we need a new Carver High School?
The current Carver High School lacks proper infrastructure. The current building is outdated and dilapidated. According to the Muscogee County School District’s five-year facility plan, it would be more cost-efficient to rebuild Carver High School than to continue renovations and remodeling; therefore, Carver High would be demolished and a new high school built on that site. Taxpayers are encouraged to visit proposed project sites, to evaluate the need.

Will the county’s athletic facilities be upgraded?
Yes. Student athletic fields will be upgraded to include a new gym at Fort Middle School which will serve the entire community for basketball and volleyball competitions; Kinnett Stadium will be upgraded; a new athletic complex will be developed near Carver High School which will include a football field, baseball and softball fields, track, and tennis courts; Upgrade of athletic fields at Kendrick, Spencer, and Jordan. Current physical education facilities (gyms) that are not air-conditioned will be air conditioned.

Why is the school system proposing to sell bonds in the SPLOST referendum?
By selling bonds, the school system will be able to immediately address some of its most dire needs. Bond money would allow the system to begin construction earlier on several of the new schools instead of waiting for the proceeds to be collected. The sale of bonds also helps to minimize construction cost inflation. The payments on the bond will be made with SPLOST funds.

Why would people who do not have children in school support the SPLOST?
Children are not the only ones who benefit from good schools. The social and economic strength of the community are greatly influenced by the school system. Good schools mean well-prepared citizens, a strong labor market, and an inviting atmosphere for living and working. One of the key questions asked by industrial/commercial or residential prospects looking to move into a community is, “What is the quality of the schools?”

What happens if the SPLOST does not pass?
If the SPLOST fails to pass, the proposed projects could not be accomplished without the proposed revenue from the collection of the additional one-cent sales tax. To fund the news schools without the SPLOST would be impossible. Without the passage of the SPLOST, the children will continue to attend outdated and costly to maintain elementary schools and the expense of future construction will greatly exceed the cost of building at today’s cost. Continued and increased use of portable classrooms, higher class sizes and/or double sessions are options that would be considered.

Why do we need new computers in the schools?
Technology is one of those items constantly in need of updating just like replacing your car or your eyeglasses. They are designed to perform their functions for a specific period of time. However, after that time, they become less effective and eventually they are useless. That is why is important to continue to refresh these classroom resources. We currently use a “5 year refresh cycle”, which means we keep our computers a minimum of five to six years before they are replaced with new ones. The SPLOST funds provide the means to do this replacement since the state provides no technology funds.

Why are other proposed technology items needed to teach students well?
The requirements for preparing students to be successful in today’s job market are more diverse than for any prior generation. The technology skills required are too. Therefore, it is important our students use those tools on a regular basis as a part of their learning process. This exposure allows them to become as proficient with technology as they are with reading, writing and math. Our classrooms must mirror the world in which they live.

SPLOST