DeKalb County SPLOST

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.   

DeKalb SPLOST Frequently Asked Questions

What is SPLOST?
SPLOST is an acronym for Special Purpose Local Option Sales Tax. It is a temporary one-cent sales tax approved by voters through a referendum. SPLOST funds are utilized by local governments to finance capital improvement projects, such as road enhancements, public safety facilities, parks, and other infrastructure proposed by county and municipal governments.

How long does a SPLOST last?
A SPLOST is typically levied for five years. However, if a county and participating municipalities enter into an intergovernmental agreement, the collection period may be extended to six years.

Does SPLOST increase property taxes?
No. SPLOST is a sales tax that provides an alternative funding source for capital improvement projects.

What year did DeKalb County’s first SPLOST get implemented?
DeKalb County voters approved the county’s first SPLOST in November 2017, and the collection of funds occurred from 2018 through March 2024.

When did DeKalb County’s SPLOST II begin?
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.

Who contributes to DeKalb County SPLOST?
Anyone who makes a taxable purchase in DeKalb County contributes to SPLOST funding, which includes residents and visitors.

How is the allocation of SPLOST II funds between DeKalb County and its municipalities determined?
DeKalb County and its municipalities entered into an intergovernmental agreement (IGA) establishing a formula to distribute SPLOST II funds based on population.

How much revenue will SPLOST II generate for unincorporated DeKalb County?
SPLOST II is projected to generate approximately $496 million in revenue for unincorporated DeKalb County over the six-year collection period.

What are the funding categories for DeKalb County’s SPLOST II?