What is E-SPLOST?

Education Special Purpose Local Option Sales Tax

A significant funding source for capital improvements (e.g. new construction, facility improvements, technology upgrades, etc.) which can ONLY be used for educational purposes
A one penny sales tax funded by anyone buying goods in the county, regardless of where they live
Must be approved by DeKalb County voters, and has been continuously approved since its inception in 1997
The E-SPLOST will expire on June 30, 2022, unless it is continued by the voters of DeKalb County before the end of fiscal year 2021.

SPLOST I 1997-2002: ($415 million) Constructed ten new schools; added multi-purpose buildings at each elementary school; modified existing facilities
SPLOST II 2002-2007: ($457 million) Constructed 11 new schools; made modifications across the District including major renovations of ten middle/high schools
SPLOST III 2007-2012: ($489 million) Replaced one high school; provided 12 major renovations/additions, and 140 minor renovations
SPLOST IV 2012-2017: (est. $492 million) Replaced seven elementary schools and two middle/high schools; provided five major renovations/additions; made stadium improvements, technology upgrades, school bus purchases, and capital renewal of many facilities

In 2015, the Building S.P.A.C.E.S. Team conducted a Comprehensive Facility Assessment of the District’s 140+ sites
This assessment evaluated capacity, facility condition, and educational suitability
The assessment identified over $2 billion in capital improvement needs and upgrades
On February 1, 2016, the Board of Education approved a $500 million capital program to be funded by E-SPLOST during 2017-2022. The referendum was approved by voters on May 24, 2016

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