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Special Purpose Local Option Sales Tax

Close-up of road construction machinery, including an asphalt paver and a yellow steamroller, working on a freshly laid road surface outdoors in DeKalb County funded by SPLOST.

In 1985, the Georgia Legislature gave counties the option to implement a one-cent Special Purpose Local Option Sales Tax, known as SPLOST.

This optional sales tax allows counties to fund voter-approved capital improvement projects that support long-term community needs, such as infrastructure, public facilities, and major equipment. In DeKalb County, SPLOST may be implemented only after approval by voters through a countywide referendum, ensuring transparency, accountability, and public input in how funds are raised and used.

A Message from CEO Lorraine Cochran-Johnson

Welcome to the DeKalb County SPLOST website. We invite you to explore and learn more about DeKalb SPLOST and how your pennies are making a lasting impact on communities across the County.

I want to extend my sincere gratitude to the residents of DeKalb County for your continued support of the SPLOST program. Your approval of the 2017 SPLOST I and 2023 SPLOST II Referendums demonstrate your confidence in our ability to deliver meaningful improvements throughout unincorporated DeKalb County including safer roads, modernized public safety facilities, enhanced parks, and critical infrastructure upgrades.

Thank you for your trust and partnership. We are honored to continue the DeKalb SPLOST program with the same dedication and community-driven focus that has earned your ongoing support. These SPLOST-funded projects represent lasting investments in the future of our children, our neighborhoods, and our county.

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Overview

DeKalb County voters approved the county’s first-ever SPLOST in November 2017, and the collection of funds occurred from 2018 through March 2024. This six-year SPLOST required that 85% of the funds be dedicated to transportation and public safety projects, with the remaining 15% allocated to repairs and improvements of other existing capital outlay projects. SPLOST I generated approximately $460 million in revenue for unincorporated DeKalb County.

In November 2023, 72% of DeKalb County voters approved the SPLOST II referendum. Collection of funds began in April 2024 and will continue through March 2030. SPLOST II is expected to generate approximately $496 million for unincorporated DeKalb County.

SPLOST I and SPLOST II are projected to generate more than $950 million for unincorporated DeKalb County. DeKalb SPLOST represents a significant investment in the county’s future, improving quality of life for residents and creating stronger, more vibrant communities for generations to come.

 

Pie chart titled "2024 SPLOST II" shows budget. $254M (51%) for Transportation; $92M (19%) for Public Safety; $84M (17%) for Recreation; $66M (13%) for Capital Projects. Total $496M.
SPLOST Administration and Requirements

How are SPLOST Funds Allocated?

State law outlines how SPLOST proceeds must be spent. DeKalb County is responsible for estimating both the revenues expected to be collected and the costs of all County-owned projects funded through SPLOST.

Municipalities within DeKalb County estimate their own project costs separately.

Length of SPLOST

A SPLOST may be imposed for a maximum period of five years. However, when the County and its municipalities enter into an intergovernmental agreement (IGA), the SPLOST may be levied for up to six years. DeKalb County’s current SPLOST is a six-year program supported by IGAs executed with each of the County’s 12 incorporated cities.

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Project Categories

State law identifies 14 categories of eligible capital improvements that may be funded through SPLOST. These include public safety facilities, transportation improvements, parks and recreation facilities, libraries, water and sewer infrastructure, and other long-term capital investments. In DeKalb County, current SPLOST projects are organized into four primary program areas: Transportation, Public Safety, Parks, and Capital Facilities.

Frequently Asked Questions

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