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ABOUT US | NEWSROOM | LIVING IN DEKALB | DOING BUSINESS WITH DEKALB | VISITING DEKALB
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SPLOST
Special Purpose Local Option Sales Tax
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  DeKalb County > SPLOST
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DeKalb County SPLOST
 
DeKalb County now eligible to enact a SPLOST
 
During the 2015 legislative session, the Georgia General Assembly approved House Bill 215, which allows DeKalb County residents to decide through a referendum to adopt a Special Purpose Local Option Sales Tax (SPLOST) that will fund capital projects, and to reform the existing Homestead Option Sales Tax (HOST) to create an Equalized HOST (E-HOST) that would provide additional property tax relief to taxpayers. To read House Bill 215, CLICK HERE
 
 
A DeKalb County SPLOST will provide dedicated funding for capital projects
 
A SPLOST is a 1% sales tax. The revenue from a SPLOST is exclusively dedicated to capital improvement projects, such as transportation improvements, road resurfacing, facility improvements, new or expanded parks, and other tangible assets. Cobb and Gwinnett County have approved several SPLOSTs over the last three decades, resulting in billions of dollars in funding for capital projects. A DeKalb County 1% SPLOST is projected to generate over $540 million over 5 years countywide, which would be split between DeKalb County and its incorporated municipalities according to population. To learn more about SPLOST, see our SPLOST information.
 
The use of SPLOST funds is tightly regulated, and funds can only be utilized for authorized purposes outlined in the Official Code of Georgia Annotated (O.C.G.A.). The County is initiating a Public Input Process, led by a SPLOST Citizen Advisory Committee. This committee will review existing county strategic plans, master plans, and unconstrained department project lists, consider public input at meetings and survey results, and adopt a final SPLOST Project List. This list will be presented to the Board of Commissioners for final adoption. If the SPLOST is approved via referendum, all funding must be dedicated to projects included in the SPLOST Project List. To review County strategic plans and master plans, visit the County Plans page. To review unconstrained project lists, visit the SPLOST Project Lists page.
 
 
Equalized HOST would increase homestead exemptions for County residents
 
A HOST is a 1% sales tax. The revenue from a HOST is used to increase the homestead exemption on County taxes for homeowners countywide, provide capital funding for unincorporated areas, and fund equalization payments to the cities in DeKalb County. Currently, no less than 80% of all HOST proceeds must be dedicated to property tax relief for homeowners, homeowners, while the remaining revenue goes toward capital improvement projects for unincorporated areas and equalization payments to the cities in DeKalb County. House Bill 215 allows residents to decide through a referendum whether to create an Equalized HOST. Equalized HOST legislation mandates that 100% of proceeds collected for E-HOST will be used for property tax relief for homeowners countywide. This would result in a decrease in property taxes for all homeowners. To learn more about HOST, see our HOST and E-HOST information
 
Voters must approve both Equalized HOST and SPLOST for either to be established
 
The County is moving forward to allow residents to vote for adoption of a SPLOST and to approve an E-HOST on Tuesday, November 8, 2016. Residents will be asked the following questions on the ballot:
      1. HOST Reform Referendum Question:
(..)YES

(..)NO
Shall an equalized homestead option sales and use tax be levied and the regular homestead option sales and use tax be suspended within the special district within DeKalb County for the purposes of reducing the ad valorem property tax millage rates levied by county and municipal governments on homestead properties?
 
      2. SPLOST Referendum Question:
(..)YES

(..)NO
Shall a special 1 percent sales and use tax be imposed in the special district of DeKalb County for a period of time not to exceed ______ years and for the raising of an estimated amount of ______ for the purpose of ______ ?
 
A majority of residents must vote to approve both measures for either to move forward. If either fails, neither will be implemented. Let us know what you think by offering feedback at SPLOST Citizen Advisory Committee meetings (calendar found HERE) and by providing public comment online.
 
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