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.
DeKalb County and the cities 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.
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.