Funding Sources

E-SPLOST for DeKalb County Students is a voter-approved one-cent Special Purpose Local Option Sales Tax (SPLOST) that funds capital improvements for the DeKalb County School District (DCSD). Because the tax is paid on purchases made in DeKalb County, everyone who shops here, including visitors, helps support three public school districts: DCSD, City of Decatur Schools, and Atlanta Public Schools.

DeKalb County voters have approved every E-SPLOST referendum for DCSD. The current program, E-SPLOST VI, was approved by 81% of voters in November 2021 and took effect on July 1, 2022. It will remain in effect through June 30, 2027, or until the maximum amount authorized by law has been collected.

By law, E-SPLOST funds can only be used for capital projects, such as building and improving schools, upgrading technology, enhancing safety and security, and replacing major equipment. These funds cannot be used for daily operating expenses.

November 3, 2026: E-SPLOST VII

DeKalb County voters will have the opportunity to decide on the renewal of E-SPLOST during the upcoming General/ Special Election on November 3, 2026.

• Early voting: October 13-October 30 
• First Day to Request Absentee Ballot: August 17
• Last Day to Request Absentee Ballot: October 23
• Registration Deadline: October 5

For more information, including how to register to vote, visit https://dekalbcountyga.gov/departments/voter-registration-and-elections

The project categories for E-SPLOST VII focus on creating safe, healthy, and effective learning environments for our students and staff. Investments will support:

• The construction of new replacement schools
• Facility and building additions
• Capital improvements of facilities
• Technology improvements
• The replacement of capital equipment, including transportation

The estimated revenue for a continued five-year collection of a 1% sales tax, up to $946,773,776, if approved by the voters in the November 3, 2026, election. Capital Improvements will be funded by the E-SPLOST commencing on July 1, 2027, and continuing until June 30, 2032 or until the maximum amount authorized by law has been collected.

View more information here!

The Capital Outlay Program is a reimbursement program. All expenditures must be paid by the local school system before being submitted to Facilities Services for reimbursement. Under no circumstances will state funds be given to a local school system before the project has started or expenses have been paid.

The Georgia Department of Education’s (GaDOE) Capital Outlay Program is funded with Reimbursement Bonds issued by Georgia State Financing and Investment (GSFIC).

• 10 Guideline for Reimbursement on State Funded Projects

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The Board of Education and the staff of the School District recognize and appreciate the valuable support from individuals, PTA and community groups, and others in the contribution of cash and material gifts, officially known as ‘donations’. Because of concern for the safety and well-being of DeKalb County children and School District staff and employees, certain specifications must be met before donations will be accepted and certain procurement procedures must be followed after acceptance.

As related to monetary gifts made to the School District to be utilized for proposed construction or improvement projects (all projects to build a new structure or add to, modify or renovate any building structure or grounds), monetary gifts for special projects may be made by outside organizations, individual citizens from the community, and/or groups affiliated with the School District (i.e., parents, booster clubs, PTAs, etc.) that are approved by the Superintendent and the Board of Education.

All monetary gifts to be used for special projects must be transferred to the School District and the School District must be the entity that enters into any written agreement with contractors to perform work for the proposed construction/improvement project. Notwithstanding any other language in this policy (DFK), all monetary gifts for special projects that exceed $5,000.00 must be presented to the Board for formal acceptance and approval.