School Capital Outlay Surtax Oversight Committee

Approved November 2024 · Effective January 2025

Watching Over Your Investment in Marion County Public Schools

The School Capital Outlay Surtax Oversight Committee is the independent, volunteer body that reviews how the voter-approved half-cent sales tax is spent — and reports back to the Marion County School Board.

Thank you to the residents and visitors investing in safe, modern schools for every MCPS student.

Front exterior architectural rendering of Belleview school, showing a modern two-story brick building with a covered entrance, flagpole, and playground.

What the surtax is

A dedicated source for safe, modern schools

On November 5, 2024, Marion County voters approved a half-cent sales tax to fund school construction, renovation, expansion, and maintenance — for 10 years. It took effect in January 2025.

59%
Voter approval
10 years
Length of the tax
~30%
Paid by tourists and visitors
$335M
Expected revenue over 10 years

Why it matters

The need across our schools

Aging buildings and rapid growth created capital needs the district could no longer cover with traditional funding.

1914
Year the oldest operating school was built
78%
MCPS schools over 30 years old
+11%
Enrollment growth over five years (≈270 new residents move to Marion County each week)
100%
Of district-owned portable classrooms are older than 20 years

  • Dedicated to capital needs only

    Revenue can be used only for construction, renovation, expansion, and maintenance. It cannot pay for salaries or administrative costs.

A proven track record

Voters have supported this before

More than $111 million raised (2005–2009)

Voters first approved a half-cent school sales tax in 2004 (53% in favor). It ran January 2005 through December 2009 and built four schools:

  • Horizon Academy at Marion Oaks
  • Legacy Elementary
  • Liberty Middle
  • Marion Oaks Elementary

Legacy Elementary opened in 2013. No new MCPS school opened again until Ross Prairie Elementary and Winding Oaks Elementary opened in August 2025. The half-cent sales tax has since contributed toward the completion of both schools.

What it funds

Projects over the sales tax duration

Active sales-tax safety projects

  • East Marion ElementaryPermanent walls & doors and a secure single entrance — the first project funded by the new tax.
  • Osceola Middle School (Building 2)Permanent walls & doors
  • Belleview Elementary ReplacementCombining Belleview and Belleview-Santos onto one campus; targeted for the 2028–29 school year.
  • Belleview Middle SchoolHVAC upgrades (design phase).

Five-year Facilities Master Plan

  • Belleview Elementary Replacement
  • Dunnellon Middle/High School Replacement

Official ballot language

What voters approved

To retain high-quality teachers, reduce classroom overcrowding, and improve safety and security by expanding, constructing, and improving school facilities, with collected revenues shared according to Florida law with eligible public charter schools based on their proportion of total school district enrollment, with oversight by an independent volunteer committee, shall the school district of Marion County levy a one-half cent sales surtax for ten years to fund such activities for Marion County schools?
Marion County, November 5, 2024 ballot

Our role

Accountability for every dollar

The independent volunteer committee reviews how the money is spent and reports to the Marion County School Board. Explore official information, oversight reports, and supporting documents in the pages to the left.