E-SPLOST FAQ

Similar to SPLOST, the Education SPLOST, or E-SPLOST, is a voter-approved, one-cent sales tax in Georgia. It is applied to retail purchases made within the school district. This tax is specifically allocated for capital projects such as buildings, technology, and equipment, and cannot be used for routine operational expenses. Its purpose is to improve educational facilities by allowing all shoppers in the district to contribute, rather than placing the financial burden solely on property owners.

E-SPLOST is collected on most retail purchases made in DeKalb County. This means that not only residents, but also visitors and non-residents who shop, dine, or conduct business in DeKalb help support our schools.

No. When districts put an E-SPLOST on the ballot, it is almost always a request to continue or renew the existing 1-cent sales tax, not to add another penny on top of it. 

Yes, this will be the 7th E-SPLOST. 

No. E-SPLOST specifically helps keep property taxes stable by funding major building projects through consumption sales rather than property levies.
 

The question is placed on the ballot for the voters of DeKalb County (including the City of Decatur and the City of Atlanta in DeKalb voters) to decide in a referendum. 

SPLOST

• Supports essential infrastructure and public services:
  • Funds roads, public safety, parks, and other vital infrastructure that benefit the entire community.
• Shares the tax burden:
  • Non-residents who shop or visit the county also contribute, easing the financial load on property owners.
• Potential to reduce property taxes:
  • By financing capital projects through sales tax, SPLOST can help prevent or lessen increases in property taxes.

E-SPLOST

• Invests in children's education:
  • Provides resources for enhancing school facilities, technology, and learning environments.
• Ensures student safety and well-being:
  • Funds security upgrades, facility enhancements, and safer transportation options.
• Maintains property values and attracts businesses:
  • Quality schools are a crucial factor for both homeowners and businesses when deciding where to live or set up shop.

Funding for Infrastructure:

• E-SPLOST finances the construction of new schools, modernizes existing facilities, and covers essential renovations like HVAC, roofing, and paving.

Technology and Equipment:

• It allocates funds for computers, printers, interactive equipment, classroom furniture, and other technology for both educators and students.

Safety and Security:

• Resources are directed toward safety enhancements, such as installing camera systems and alarm systems in all classrooms.

Transportation:

• E-SPLOST supports the purchase of new school buses and other equipment necessary for student transportation.

Land for Growth:

• It can also be utilized to acquire land for future school expansions.

Debt Management:

• E-SPLOST offers a means to manage debt from prior capital investments, eliminating the need for new bonds.
• Using a sales tax creates an additional revenue source that helps keep property taxes lower than they would be if funding were derived solely from property taxes.
   

By law, these funds cannot be used for day-to-day operating or maintenance expenses, such as teacher and staff salaries, utility bills, or classroom supplies.
 

Potential projects that would be funded by E-SPLOST VII include:

CSD's estimated total share of E-SPLOST revenue is $57 million, or $11-12 million per year over five years. Final revenue amounts will vary based on actual retail collections and enrollment shifts.

The vote will occur on November 3, 2026. Visit the City of Decatur Voting and Elections webpage to learn more about voting within the City of Decatur. 

The one-penny sales tax effectively keeps property taxes low while preventing the accumulation of long-term debt that could arise from issuing bonds for capital improvements. Thanks to the community's backing of this sales tax, the City Schools of Decatur School Board has successfully constructed new playgrounds, improved technology infrastructure, renovated existing facilities, and sustainability and energy efficiency upgrades.