SPLOST VISION STATEMENT
DeKalb County Special Purpose Local Option Sales Tax will support county-wide improvements that promote a high quality of life for all residents.
The DeKalb County SPLOST (Special Purpose Local Option Sales Tax) is a one-cent sales tax that provides funding exclusively for capital projects – roads, buildings, vehicles and major equipment, and other long-lived improvements.
The current SPLOST was adopted by voters in a referendum in November 2017 and will run from 2018 until 2024. SPLOST is expected to generate $636 million over the next six years for capital improvements for the county and city governments in DeKalb County.
The cities and DeKalb County adopted an intergovernmental agreement which created a distribution formula based on the population of each city. The formula and estimated figures agreed to by the cities and the county are in the table below.
| Transportation Purposes | |
| Road Resurfacing. | 151,250,000 |
| Federal and State Transportation Project Matching Funds for Transportation Purposes. | 25,550,000 |
| Pedestrian Improvements. | 14,450,000 |
| Transportation Enhancements which include, but are not limited to, intersection upgrades, widening of narrow lanes, and improvements to roadway alignment, safety lighting, and sight distance. | 9,000,000 |
| Multi-Use Trails. | 7,000,000 |
| Bridge Repairs and Improvements | 7,000,000 |
| Sidewalks to Schools, Transit, and Other Locations. | 4,000,000 |
| Traffic Signal Improvements. | 2,350,000 |
| Community Improvement District Matching Funds for Transportation Purposes. | 1,500,000 |
| Corridor Beautification. | 1,250,000 |
| Public Transportation Shelters | 150,000 |
| Transportation Project Management | 9,701,074 |
| Commission District Transportation Projects. | 7,056,673 |
| Total | 240,257,747 |
| Public Safety Facilities and Related Capital Equipment | |
| Replace existing fire station(s) and construct new fire station(s) and related capital equipment. | 41,151,612 |
| Repair fire stations and related capital equipment. | 3,100,000 |
| Upgrade Fire Radio System. | 1,500,000 |
| Purchase Fire Quick Response Units. | 2,000,000 |
| Repair and replace police precinct(s) and public safety facility(ies.) | 2,856,675 |
| Police Vehicles. | 5,606,300 |
| Repair or replace Bobby Burgess Building. | 27,300,000 |
| Planning and design for public safety training facility. | 1,200,000 |
| County Courthouse Administrative Complex Including Parking. | 16,500,000 |
| Total | 101,214,587 |
| Parks and Recreation Repairs | |
| Athletic Fields. | 11,650,000 |
| Renovate athletic and recreation facilities including but not limited to roofs, shelters, and pavilions. | 8,400,000 |
| Parks, playgrounds, and recreational areas. | 6,900,000 |
| Pools and other aquatics facilities. | 3,950,000 |
| Resurfacing trails and paved areas. | 3,000,000 |
| Golf Courses. | 1,000,000 |
| Tennis Court Resurfacing. | 2,150,000 |
| Stream Bank Restoration / Drainage and Stormwater Improvements. | 200,000 |
| Total | 37,250,000 |
| General Repairs | |
| County Courthouse Administrative Complex including Parking | 16,500,000 |
| General Library Repairs. | 1,500,000 |
| General Senior Center Repairs. | 1,000,000 |
| Repair of County Owned Health Care Facilities. | 1,000,000 |
| Total | 20,500,000 |
| General Administrative Costs | |
| General Administrative Cost for All Projects on Project List. | 5,820,644 |
| Grand Total | 388,042,978 |
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Due to the City of Atlanta’s Municipal Option Sales Tax for water and sewer projects, SPLOST will not be collected in Atlanta in DeKalb, and the City of Atlanta will not receive any proceeds from the DeKalb County SPLOST.
DeKalb County’s SPLOST allows unrestricted funding for transportation and public safety projects. However, there is a cap of 15 percent for repair of capital assets that are not related to public safety or transportation such as for general government, parks, health, libraries and facilities.
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