E-SPLOST: A Local Cent for Local Schools

Education Special Purpose Local Option Task (E-SPLOST VII)
DeKalb County voters have consistently renewed the Education Special Purpose Local Option Sales Tax (E-SPLOST) since 1997 as a community investment in the future students and public education. E-SPLOST VII is a proposed continuation of the existing one-cent sales tax on retail goods and services purchased in DeKalb County. A renewal referendum will appear on the ballot on November 3, 2026. This proposed renewal of the existing tax is not an additional tax and will not increase the sales tax rate.
E-SPLOST is specifically allocated for capital projects such as buildings, technology, and equipment, and cannot be used for routine operational expenses, such as salaries and benefits. Its purpose is to improve educational facilities by allowing all shoppers in the county to contribute, rather than placing the financial burden solely on property owners. CSD also receives E-SPLOST proceeds from Amazon purchases made by DeKalb County residents.
Revenue is collected over five years and supports school infrastructure in CSD, DeKalb County School District, and the portion of Atlanta Public Schools within DeKalb County. Voters will have the opportunity to vote on the E-SPLOST VII referendum on November 3, 2026.
Prepared by City Schools of Decatur for informational purposes only.
