DeKalb County SPLOST

SPLOST in DeKalb County: What Happens Now?

 

 

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DeKalb County SPLOST Projects Include:

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Click to download the full SPLOST project list (PDF)

 

Frequently Asked Questions

 

Don’t we already have a HOST?   Yes, we have a Homestead Option Sales Tax or HOST in the County.   Currently, it works this way:  A one-cent sales tax is collected throughout the county.   Each year, the County can use between 80% and 100% of collections to reduce the property taxes levied by the County for homeowners.   In 2017, HOST reduced 43% of the property taxes (for homeowners only) on taxes for the General, Police, Designated (Parks, Roads), Hospital, and Fire taxes.  Bond tax bills are not reduced.

Does the current HOST get used for capital expenditures?  Yes, a maximum of 20% of the funding can be used for capital expenditures.   

So, what is this new EHOST?   The new EHOST (the E is for Equalized) does two things:  First, it removes any use of the funding for capital purposes.   Each year, 100% of the revenue must be used to reduce property taxes for homeowners.   Secondly, it applies the revenue first to rollback millage rates levied countywide (General and Hospital currently). If there’s enough total EHOST revenue to provide a 100% rollback of countywide property taxes, then any remaining funding can reduce taxes in cities and non-countywide districts. The total estimated property tax relief from EHOST is more than $110 million annually, which is more than a 50% increase compared to HOST.

How much will my home’s tax bill be reduced if EHOST passes?    This amount will vary depending upon the value of your home and the jurisdiction in which you live.   The chart below shows estimated savings for a $200,000 house in each jurisdiction, if EHOST had been in effect in 2017. 

 

Current HOST 
Savings

Proposed EHOST
Savings
Additional
Savings
Unincorporated (*) $605 $752 +147
Atlanta $285 $742 +457
Avondale Estates $397 $800 $403
Brookhaven $378 $689 +311
Chamblee $381 $716 +336
Clarkston $400 $883 +483
Decatur $288 $847 +559
Doraville $378 $746 +368
Dunwoody $378 $680 +301
Lithonia $405 $852 +448
Pine Lake $408 $956 +548
Stone Mountain $382 $972 +590

 

Note: Based off the value of a $200,000 house in 2017.

Note:  Stonecrest and Tucker would have the same value as Unincorporated.

If EHOST passes, will it affect my commercial business’s tax bill or my second home’s tax bill?  No, this reduction in property taxes only applies to homestead properties, meaning homes that are the primary residence of the taxpayer.

But I hear this is a tax increase?  There will be a one penny increase to the sales tax; however, the burden of this increase is lessened in several ways.

  • There will be no increase in the sales tax on unprepared food and medicine.   The county made sure that, if SPLOST is implemented, these items would be exempt from the sales tax to not increase the tax burden on necessary purchases.
  • Even though the sales tax rate increases, all homeowners would save money on their property taxes offsetting the increase in sales tax.

What is SPLOST?  SPLOST (Special Purpose Local Option Sales Tax) is a one-cent sales tax that would provide funding exclusively for capital projects – basically buildings, roads, etc.  DeKalb’s SPLOST has some limits on which projects can be funded.

What restrictions do we have?  DeKalb’s SPLOST allows unrestricted funding for transportation and public safety; however, there is a cap of 15% for repair of capital assets that are not related to public safety or transportation such as for general government, parks, health, libraries and facilities.

How will this funding be broken up?  Who will get how much?   The Cities and the County passed what is called an intergovernmental agreement (IGA) which created a distribution formula based on the population of each city.  The tax is expected to generate $636 million over the next six years.   The formula and estimated figures agreed to by the Cities and the County are in the chart below.

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Click to download FAQs for HOST and EHOST  (PDF)

Click to download FAQs for SPLOST

Click to download Unincorporated DeKalb County SAMPLE Ballot

Click to download the SPLOST Update- March 28,2018

 

Frequently Asked Ballot Questions

 

 

Are both the EHOST and the SPLOST required to pass for either to become law?

Yes. Unless BOTH the Equalized Homestead Option Sales and use Tax (EHOST) AND the Special Purpose Local Option Sales and use Tax (SPLOST) are approved, then neither the sales nor use tax shall become effective."

What is meant by the term special district?

The term “special district” is a legal term to define where the EHOST taxes will be collected and in this case it means the cities and the county.

What is the DeKalb County Homestead Exemption Act 73?

Act 73 asks voters to approve an extension of the Homestead Property Tax Exemption through 2021.  If EHOST is approved, Act 73 also extends the homestead property tax exemption for as long as EHOST is in place.

Click to Download Frequently Asked Ballot Questions (PDF)