How ESPLOST Works

When we talk about what makes a community strong, education is always at the center. Schools are more than just places of learning—they help shape the workforce, influence economic growth, and contribute to the overall quality of life in Baldwin County.

One important source of funding for school improvements in our district has been ESPLOST—the Special Purpose Local Option Sales Tax for Education. This one-cent sales tax provides revenue that can only be used for capital projects such as new construction and facility renovations, technology upgrades, and transportation needs.

Enhancing Learning Environments

School buildings and resources play a key role in student success. Dr. Tracy Clark, principal of Lakeview Primary, has seen the difference these improvements make:

"Our whole school has gotten a new transformation. Just to see the look on our kids and our parents when they came back with all of our new changes—it’s like a completely new school."

At Lakeview Primary, ESPLOST funds have supported upgrades such as a new media center, a much-needed playground, a new roof, an HVAC system, and classroom renovations. These updates create a safe, engaging, and effective learning environment for students and teachers alike.

Investments Beyond the Classroom

Educational facilities extend beyond traditional classrooms. School athletics, for example, provide opportunities for teamwork, leadership, and community engagement. Over the years, many athletic facilities in Baldwin County have been updated, helping support student-athletes and school pride.

BCSD Athletic Director Dexter Ricks Sr. recognizes the role of this funding in improving resources for student-athletes:

"Athletics has always been known in Baldwin County. The facilities lacked though. Now, you’re actually seeing some of that buy-in from the powers that be because of ESPLOST. We’re able to bring that money in for special projects that wouldn’t be able to come into fruition otherwise."

When schools have modern, well-maintained facilities, they are better equipped to serve students and the community. These improvements create more opportunities for students and families, while also contributing to the local economy by making Baldwin County a more attractive place for events and competitions.

How ESPLOST Works

ESPLOST funds are collected through a one-cent sales tax on purchases made in Baldwin County. This means that residents and visitors alike contribute to school facility improvements.

One key aspect of ESPLOST is that it cannot be used for salaries or operating expenses—it is strictly designated for capital projects such as:

✅ New school construction & renovations

✅ Technology & digital learning resources

✅ School safety & security enhancements

✅ New buses & transportation improvements

✅ Upgrades to athletic & extracurricular facilities

Looking Ahead

School facilities need to evolve over time as student enrollment, safety standards, and technologies change. Funding sources like ESPLOST allow Baldwin County Schools to address these needs in a way that benefits students and the broader community.

Educational improvements support not just the students of today, but also the future workforce, local businesses, and community development. As we continue to plan for the future, ensuring that students have access to safe, innovative, and well-equipped schools remains a priority.

By working together as a community, we can continue to make education in Baldwin County stronger for generations to come.