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  • Can SPLOST Funds be used to reduce Property Taxes?

    Although counties cannot directly include a property tax rollback as an eligible expenditure on the referendum, counties can use SPLOST funds to pay for capital outlay projects that would otherwise be funded through property tax revenues.  Also, if excess proceeds remain after SPLOST projects have been completed and there is no county debt, the excess proceeds must go to the general fund of the county to reduce county property taxes. For more information on the Disposition of Excess Funds, please see the SPLOST Guide.