What is E-SPLOST?

Education Special Purpose Local Option Sales Tax

Teacher With Students
  • A significant funding source for capital improvements (e.g. new construction, facility improvements, technology upgrades, etc.) which can ONLY be used for educational purposes
  • A one penny sales tax funded by anyone buying goods in the county, regardless of where they live
  • Must be approved by DeKalb County voters, and has been continuously approved since its inception in 1997

  • The E-SPLOST will expire on June 30, 2022, unless it is continued by the voters of DeKalb County before the end of fiscal year 2021.

E-SPLOST Program History (1997 – 2017)

  • SPLOST I 1997-2002: ($415 million) Constructed ten new schools; added multi-purpose buildings at each elementary school; modified existing facilities
  • SPLOST II 2002-2007: ($457 million) Constructed 11 new schools; made modifications across the District including major renovations of ten middle/high schools
  • SPLOST III 2007-2012: ($489 million) Replaced one high school; provided 12 major renovations/additions, and 140 minor renovations
  • SPLOST IV 2012-2017: (est. $492 million) Replaced seven elementary schools and two middle/high schools; provided five major renovations/additions; made stadium improvements, technology upgrades, school bus purchases, and capital renewal of many facilities

E-SPLOST V Program (2017-2022)

  • In 2015, the Building S.P.A.C.E.S. Team conducted a Comprehensive Facility Assessment of the District’s 140+ sites
  • This assessment evaluated capacity, facility condition, and educational suitability
  • The assessment identified over $2 billion in capital improvement needs and upgrades
  • On February 1, 2016, the Board of Education approved a $500 million capital program to be funded by E-SPLOST during 2017-2022. The referendum was approved by voters on May 24, 2016