Houston County 2024 SPLOST FAQs

SPLOST stands for Special Purpose Local Option Sales Tax. It is a countywide 1% sales tax that was voted on and approved by the citizens of Houston County and is used to fund capital outlay projects proposed by officials in Houston County and the three cities (Warner Robins, Centerville, and Perry).

SPLOST is a consumption tax, not a property tax, meaning it is charged on goods purchased in Houston County and affects everyone who purchases items subject to a state sales tax, even those who do not live, work, or regularly play in Houston County.

Anyone who shops, dines, or receives service in Houston County is likely contributing to SPLOST. Whether you live or work in Warner Robins, Centerville, Perry, or the unincorporated communities of Kathleen or Bonaire, or you visit and make purchases in any corner of the county, you are contributing to SPLOST.

SPLOST is a six-year program that will end in 2030. It was voter approved on November 7, 2023; Houston County began collecting funds on October 1, 2024; and the County will stop collecting funds on September 30, 2030.

SPLOST funds are divided as follows:

• 45% of revenue collected through SPLOST goes toward countywide projects*
• 27% of SPLOST revenue goes to Warner Robins
• 18% of SPLOST revenue goes to unincorporated communities of Houston County
• 7% of SPLOST revenue goes to Perry
• 3% of SPLOST revenue goes to Centerville

A countywide project does not necessarily mean it’s a project that touches all corners of the county. Instead, a countywide project can be described in one of two ways:

• The project affects all or the majority of those in the county.
• All in the county are in a position to support the project

The current sales tax rate in Houston County is 7% and is divided as follows:

• State – 4%
• Board of Education (Local Option Sales Tax—permanent) – 1%
• Board of Education (E-SPLOST—voted) – 1%
• County (SPLOST—voted) – 1%

SPLOST can only fund capital outlay projects. It is not to be used for operating expenses or non-governmental projects or organizations.

No. SPLOST is only available to fund capital outlay projects decided by officials in Houston County and the three municipalities.

No, SPLOST does not have any effect on your property taxes. Whether SPLOST is in effect or not, it neither increases nor decreases millage rates.

Houston County has a tax cap that limits the millage rate, regardless of whether SPLOST is passed or not. Having SPLOST in effect means capital projects can be completed. Not having SPLOST in effect means the projects will not be completed. Funding is not covered by other taxes, like property taxes.