DeKalb-APS-Decatur E-SPLOST VII and DeKalb Bond Resolution - June 15, 2026 - DCSD Board Meeting Archive

RESOLUTION

CONCURRENT RESOLUTIONS OF THE BOARDS OF EDUCATION FOR
DEKALB COUNTY, CITY OF DECATUR AND THE ATLANTA
INDEPENDENT SCHOOL SYSTEM TO PROVIDE FOR THE CALLING
OF AN ELECTION TO DETERMINE THE REIMPOSITION OR
NONIMPOSITION OF A ONE PERCENT SALES AND USE TAX WITHIN
DEKALB COUNTY FOR EDUCATIONAL PURPOSES; AND TO
DETERMINE WHETHER TO AUTHORIZE THE ISSUANCE OF
CERTAIN GENERAL OBLIGATION DEBT OF THE DEKALB COUNTY
SCHOOL DISTRICT'S PORTION OF THE PROCEEDS OF SUCH TAX;
AND FOR OTHER PURPOSES.

WHEREAS, the Board of Education of DeKalb County (the "DeKalb County Board of
Education") is charged with the duties of contracting debts and managing the affairs of the DeKalb
County School District which embraces all the territory within DeKalb County, Georgia (the
"County") with the exception of the territory lying within the City of Decatur, Georgia and the
territory lying within the Atlanta Independent School District; and

WHEREAS, the Board of Education of the Atlanta Independent School System (the
"Atlanta Board of Education") is charged with the duties of contracting debts and managing the
affairs of the Atlanta Independent School System, which embraces all territory within the City of
Atlanta, Georgia (the "City of Atlanta"); and

WHEREAS, the Board of Education of the City of Decatur (the "Decatur Board of
Education") is charged with the duties of contracting debts and managing the affairs of the City of
Decatur School System (also referred to as “City Schools of Decatur”), which embraces all territory
within the City of Decatur, Georgia (the "City of Decatur"); and

WHEREAS, Article VIII, Section VI, Paragraph IV of the Constitution of the State of
Georgia and the Official Code of Georgia Sections 48-8-140 et. seq. authorize the imposition within
each school district of each county and each independent school district located within such county
in the State of Georgia of a one percent (1%) sales and use tax (the “SPLOST”) to be used by school
districts for educational purposes conditioned upon approval by a majority of the qualified voters
within the boundaries of the local taxing jurisdiction voting in an election held therein; and

WHEREAS, the SPLOST for educational purposes is currently being imposed in DeKalb
County and will expire on the earlier of June 30, 2027, or the date that the maximum amount of
proceeds to be raised from the imposition of the SPLOST shall have been collected; and

WHEREAS, Georgia law requires the Board of Education of each county school district
and the Board of Education of each independent school district within such county to adopt

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concurrent resolutions with respect to the imposition, levy and collection of any one percent (1%)
sales and use tax conditioned upon approval by a majority of the qualified voters residing within
the limits of the local taxing jurisdiction voting in a referendum thereon; and

WHEREAS, the DeKalb Board of Education, the Atlanta Board of Education and the
Decatur Board of Education have each determined that the most feasible means of funding certain
expenditures for educational purposes within their respective school districts or portion thereof
lying in DeKalb County, is by reimposing, levying and collecting a special one percent (1%) sales
and use tax within DeKalb County as authorized by law; and

WHEREAS, the net proceeds of the SPLOST shall be distributed between the DeKalb
County School District, the City of Decatur School System and the Atlanta Independent School
System on the basis of the latest FTE count prior to the referendum on imposing the SPLOST; and

WHEREAS, the DeKalb County Board of Education has determined that it is in the best
interests of the citizens of the DeKalb County School District that the proceeds of the SPLOST, if
authorized, be used to pay or to be applied toward the cost of the projects set forth herein, the
payment of expenses incidental to accomplishing the projects; and

WHEREAS, the DeKalb County Board of Education intends to finance a portion of the cost
of the DeKalb Projects (hereinafter defined) through the issuance of not to exceed $500,000,000.00
in general obligation debt of the school district (the "DeKalb Bonds") and the DeKalb County Board
of Education intends to pay the principal of and interest on the DeKalb Bonds with its portion of
the proceeds of the SPLOST; and

WHEREAS, the Atlanta Board of Education has determined that it is in the best interests of
the citizens of the Atlanta Independent School System that the proceeds of the SPLOST, if
authorized, be used to pay or to be applied toward the cost of the projects set forth herein and the
payment of expenses incidental to accomplishing the projects; and

WHEREAS, the Decatur Board of Education has determined that it is in the best interests
of the citizens of the City of Decatur School System that the proceeds of the SPLOST, if authorized,
be used to pay or to be applied toward the cost of the projects set forth herein and the payment of
expenses incidental to accomplishing the projects, to pay the cost of acquiring certain assets that
are being leased or subject to installment purchase by the City of Decatur School System, and for
the retirement of all or a portion of any outstanding general obligation debt of the City of Decatur
incurred on behalf of the City of Decatur School System for school projects; and

WHEREAS, pursuant to the provisions of the Constitution and laws of the State of Georgia,
and pursuant to this resolution, it is necessary to submit to the qualified voters of the County the
question of whether or not the one percent (1%) sales and use tax for educational purposes shall be
reimposed;

NOW, THEREFORE, BE IT RESOLVED by the DeKalb County Board of Education, the
Atlanta Board of Education, and the Decatur Board of Education, and it is hereby resolved by

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authority of the same, as follows:

Section 1. Authorization of Sales and Use Tax. There shall be reimposed, levied and collected in
DeKalb County, Georgia, a one percent (1%) sales and use tax for educational purposes, subject to
approval by a majority of the qualified voters residing within the limits of DeKalb County voting
on the referendum therein to be held November 3, 2026, as authorized by Article VIII, Section VI,
Paragraph IV of the Constitution of the State of Georgia, and by Article 3, Part 2 of Chapter 8 of
Title 48 of the Official Code of Georgia Annotated, as amended (the “Act”), such tax to be imposed
on all sales and uses (the “Sales Tax”) in DeKalb County for a period of twenty quarters (60 months)
or the date that the maximum amount of proceeds to be raised from the imposition of the SPLOST
shall have been collected, commencing on July 1, 2027, upon the expiration of the currently
imposed SPLOST. Such tax shall raise the maximum amount of net proceeds of $1,046,154,324.00,
which shall be expended for the following educational purposes:

For the DeKalb County School District:

(A) The following capital outlay projects (“DeKalb Projects”) and the expenses
incidental to accomplishing the DeKalb Projects including, but not limited to,
implementation expenses, management expenses, and legal expenses at a total
maximum cost of $946,773,776.00 (the actual amount of the proceeds to be
determined by the ratio of DeKalb County School District students to Atlanta
Independent School System students and City of Decatur School System students as
determined by the latest FTE count prior to the referendum):

(i) Adding to, modifying, replacing, reconfiguring schools and/or facilities or
creating new schools and/or facilities to accommodate current and future
student enrollment, address major facility conditions, develop early
childhood centers, enhance regional support of schools, and accommodate
expanded or new programmatic needs, and acquiring land for constructing
and equipping new and/or replacement schools/facilities, or equivalent
facility capacity, including, but not limited to, site preparation and the
demolition of all or portions of existing structures and/or acquiring leasehold
purchasing of facilities/properties as needed based on DeKalb County
School District's determination of need priorities;

(ii) Adding to, renovating, modifying, reconfiguring, equipping, upgrading,
supplementing, acquiring, replacing, and installing capital improvements for
various existing and new schools, buildings and facilities (including schools,
buildings and facilities to be constructed pursuant to this resolution, once
completed and including any site preparation and demolition of existing
structures if necessary)--e.g., roofing, plumbing, wiring, painting, water
piping, HVAC, making athletic field and physical education facility
upgrades and improvements, ADA renovations, infrastructure
improvements, repaving, restroom facilities, systems for environmental and
air quality control, physical education facilities, kitchens, technology

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improvements, safety and security improvements, surveillance systems, fire
alarms systems, fire sprinkler installation, perimeter fencing, improvements
to comply with health, safety and applicable building codes, traffic control
and optimization, parking and parking capacity, stormwater management
facilities, and program-driven modifications, as needed based on the DeKalb
County School District's determination of need priorities at some or all of
the following schools and facilities (the "DCSD Schools and Facilities"):

1. Adams Stadium Facility 79. Indian Creek Elementary Facility
2. Administrative and Instructional Complex 80. International Student Center
(AIC) Facility (Midway) Facility
3. Allgood Elementary Facility 81. John R. Lewis Elementary Facility
4. Arabia Mountain High Facility 82. Jolly Elementary Facility
5. Ashford Park Elementary Facility 83. Kelley Lake Elementary Facility
6. Austin Elementary Facility 84. Kingsley Elementary Facility
7. Avondale Elementary Facility 85. Kittredge Magnet Facility
8. Avondale High/DSA Facility 86. Lakeside High Facility
9. Barack H. Obama Elementary Facility 87. Laurel Ridge Elementary Facility
10. Bethune (Mary McLeod) Middle Facility 88. Lithonia High Facility
11. Bob Mathis Elementary Facility 89. Lithonia Middle School Facility
12. Bouie (Edward L., Sr.) Elementary Facility 90. Livsey Elementary Facility
13. Briar Vista Elementary Facility 91. Marbut Elementary Facility
14. Briarlake Elementary Facility 92. Margaret Harris Comprehensive
15. Brockett Elementary Facility Facility
16. Browns Mill Elementary Facility 93. Martin Luther King, Jr. High Facility
17. Buck Godfrey Stadium Facility 94. McLendon Elementary Facility
18. Canby Lane Elementary Facility 95. McNair (Ronald E) Elementary
19. Cary Reynolds Elementary Facility Facility
20. Cedar Grove Elementary Facility 96. McNair High Facility
21. Cedar Grove High Facility 97. McNair Middle Facility
22. Cedar Grove Middle Facility 98. Midvale Elementary Facility
23. Chamblee High Facility 99. Miller Grove High Facility
24. Chamblee Middle Facility 100. Miller Grove Middle Facility
25. Champion Middle Theme Facility (incl. 101. Montclair Elementary Facility
Rock Gym) 102. Montgomery Elementary Facility
26. Chapel Hill Elementary Facility 103. Murphy Candler Elementary
27. Chapel Hill Middle Facility Facility
28. Chesnut Elementary Facility 104. Narvie Harris Elementary Facility
29. Clarkston High Facility 105. North DeKalb Stadium Facility
30. Cobb Stadium Facility 106. Oak Grove Elementary Facility
31. Columbia Elementary Facility 107. Oakcliff Elementary Facility
32. Columbia High Facility 108. Oakview Elementary
33. Columbia Middle Facility 109. Panola Way Elementary Facility
34. Coralwood Education Facility 110. Panthersville Administrative
35. Cross Keys High Facility Facility

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36. DeKalb High Facility of Technology, 111. ParkLake Administrative Facility
South Facility 112. Peachcrest Elementary Facility
37. DeKalb Arts Academy (Avondale Middle) 113. Peachtree Middle Facility
Facility 114. Pleasantdale Elementary Facility
38. Doraville Administrative Facility 115. Princeton Elementary Facility
39. Doraville United Elementary Facility 116. Rainbow Elementary Facility
40. Dresden Elementary Facility 117. Redan Elementary Facility
41. Druid Hills High Facility 118. Redan High Facility
42. Druid Hills Middle Facility 119. Redan Middle Facility
43. Dunaire Elementary Facility 120. Robert Shaw Theme Facility
44. Dunwoody Elementary Facility 121. Rock Chapel Elementary Facility
45. Dunwoody High Facility 122. Rockbridge Elementary Facility
46. Eagle Woods Academy/GNETS Facility 123. Rowland Elementary Facility
47. Early Learning Center (Terry Mill) Facility 124. Sagamore Hills Elementary
48. East Campus #1/DeKalb Alternative Facility
Facility 125. Salem Middle Facility
49. East Campus #2/Transportation Facility 126. Sam Moss Service Center Facility
50. Eldridge L. Miller Elementary Facility 127. Sequoyah High Facility
51. Environmental Studies Center Facility 128. Sequoyah Middle Facility
52. Evansdale Elementary Facility 129. Shadow Rock Elementary School
53. Fairington Elementary Facility Facility (incl. Shadow Rock
54. Fernbank Elementary Facility Center)
55. Fernbank Science Center Facility 130. Smoke Rise Elementary Facility
56. Flat Rock Elementary Facility 131. Snapfinger Elementary Facility
57. Flat Shoals Elementary Facility 132. Southwest DeKalb High Facility
58. Former Briarcliff High Site 133. Stephenson Elementary Facility
134. Stephenson High Facility
59. Former Clarkston High (Community 135. Stephenson Middle Facility
Center) Facility 136. Stone Mill Elementary Facility
60. Former Forrest Hills Facility 137. Stone Mountain Elementary
61. Former Glen Haven Facility Facility
62. Former Heritage Facility 138. Stone Mountain High Facility
63. Former Hooper Alexander Site 139. Stone Mountain Middle Facility
64. Former Medlock Facility 140. Stoneview Elementary Facility
65. Former Nancy Creek Elementary Facility 141. Toney Elementary Facility
66. Former Shallowford Elementary Site 142. Towers High Facility
67. Former Smoke Rise Elementary Site 143. Tucker High Facility
(Silver Hill Administrative Facility) 144. Tucker Middle Facility
68. Freedom Middle Facility 145. Vanderlyn Elementary Facility
69. Green Forrest Drive (Wadsworth) Facility 146. Wadsworth Magnet (Knollwood)
70. Hallford, James R. Stadium Facility Facility
71. Hambrick Elementary Facility 147. Warren Technical Chamblee
72. Hatton Dr. Warehouse Facility Facility
73. Hawthorne Elementary Facility 148. William Bradley Bryant
74. Henderson Middle Facility Technology Center Facility

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75. Henderson Mill Elementary Facility
76. Hightower Elementary Facility 149. William Buck Godfrey Stadium
77. Huntley Hills Elementary Facility Facility
78. Idlewood Elementary Facility 150. Woodridge Elementary Facility
151. Woodward Elementary Facility
152. Wynbrooke Elementary Facility

(iii) Making technology improvements, by acquiring, replacing, purchasing,
installing, upgrading or supplementing technology including, but not limited
to: technology that supports and/or enhances instruction, digital
communication technology, enhanced school security solutions, wireless
technology, enterprise content management solutions, replacement and/or
enhancement of technology/systems in support of an Enterprise Resource
Planning (ERP) upgrade, data storage systems, telecommunication systems,
digital records retention, technology hardware, software, and related
infrastructure at some or all of DSCD Schools and Facilities, as needed;

(iv) Replacing, purchasing, upgrading, refurbishing or supplementing school
buses and support vehicles and other capital equipment as needed including,
but not limited to items such as, desks, chairs, tables, instructional
equipment, band equipment, kitchen equipment, waste compactors, portable
classrooms/modular buildings, custodial equipment, grounds equipment, etc.
at some or all of DCSD Schools and Facilities;

For the Atlanta Independent School System:

(A) The following capital outlay projects within DeKalb County (“APS Projects”) and
the expenses incidental to accomplishing the APS Projects including, but not limited
to, implementation expenses, management expenses and legal expenses, at a total
maximum cost of $41,504,193.00 (the actual amount of the proceeds to be
determined by the ratio of DeKalb County School District students to Atlanta
Independent School System students and City of Decatur School System students as
determined by the latest FTE count prior to the referendum):

(i) Adding to, modifying, reconfiguring schools, demolition of all or portions of
existing schools, buildings and/or facilities, any or some APS Schools and
Facilities or creating new schools to accommodate current and increased
student enrollment, class-size reductions, and programmatic needs, and
acquiring land and preparing sites for constructing and equipping new or
replacement schools and facilities, or equivalent classroom capacity, if and
as needed including site preparation and the demolition of all or portions of
existing structures;

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(ii) Replacing, updating, renovating, adding to, modifying, and equipping

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certain critical systems, infrastructure, safety systems and non-critical
systems at the following schools if and as needed, based on the condition
and identified deficiencies:

Mary Lin Elementary School

(iii) Adding to, renovating, modifying, reconfiguring, equipping, upgrading,
supplementing, acquiring, replacing, and installing capital improvements for
various existing and new schools, buildings and facilities (including schools,
buildings and facilities to be constructed pursuant to this resolution, once
completed and including any site preparation and demolition of existing
structures if necessary)--e.g., roofing, plumbing, wiring, painting, water
piping, HVAC, ADA renovations, infrastructure improvements, repaving,
restroom facilities, systems for environmental and air quality control, sports
equity, physical education facilities, play spaces, playgrounds, surfacing,
fencing and landscape shading for playgrounds, play spaces and outdoor
classrooms, classroom additions, outdoor classrooms, kitchens, capital
improvements as needed to comply with legislative mandates, and as needed
to mitigate unexpected capital losses due to theft or calamity, fire protection,
improvements to comply with health, safety and applicable building codes,
traffic control and optimization, parking and parking capacity, stormwater
management facilities, and program-driven modifications, including but not
limited to any, some or all of the following schools and facilities ("APS
Schools and Facilities"):

1. Burgess-Peterson Academy ES
2. Coan Facility [1550 Hosea L Williams Dr NE]
3. East Atlanta Campus Facility [256 Clifton St SE]
4. East Lake Facility [145 4th Ave SE]
5. Facilities Service Center Facility [1631 La France St NE]
6. Former Whitefoord Facility [35 Whitefoord Ave NW]
7. Hirsch House @ Springdale Park ES [1246 Ponce De Leon Ave
NE]
8. Marshall Facility [1820 Mary Dell Dr SE]
9. Mary Lin ES
10. Peterson Facility [1757 Mary Dell Dr SE]
11. Springdale Park ES
12. Toomer ES
13. Warren Street Facility [20 Warren St NE]
14. Wesley Avenue Property [187 Wesley Ave NE]
15. Any other building(s) or real property owned or acquired by Atlanta
Independent School System.

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(iv) Making technology improvements, by acquiring, replacing, purchasing,
installing, upgrading, renewing, or supplementing technology including, but
not limited to: instructional technology, digital instructional materials,
digital communication technology, wireless technology, wireless
infrastructure, enterprise content management solutions, data storage
systems, telecommunication systems, mass communications systems,
technology hardware, software, and related infrastructure at schools and
facilities, at any, some or all of APS Schools and Facilities;

(v) Making athletic field and physical education facility upgrades and
improvements at various middle and high schools as needed;

(vi) Acquiring, replacing, purchasing, refurbishing, equipping and
supplementing school buses and support vehicles;

(vii) Replacing, purchasing, upgrading, refurbishing or supplementing capital
equipment including, but not limited to, desks, chairs, tables, multi-year
textbooks, instructional resources, instructional equipment, physical
education equipment, band and music instruments and equipment,
equipment that supports learning, kitchen equipment, waste compactors,
portable classrooms/modular buildings, custodial equipment, grounds
equipment, and similar equipment at any, some or all of APS Schools and
Facilities;

(viii) Making of site, facility and technology improvements deemed necessary to
improve safety and security, and enhance surveillance systems at any, some
or all of APS Schools and Facilities;

(ix) Making technology improvements, replacing, purchasing, installing,
upgrading, renewing or supplementing technology including, but not limited
to: instructional technology and information systems hardware, software,
and infrastructure at some or all Atlanta Independent School System schools
and selected other facilities (including without limitation selected charter
schools), upgrades to wireless communication infrastructure and technology,
emergency response technology, access control technology and equipment,
security cameras and surveillance upgrades at any, some or all of APS
Schools and Facilities;

(x) Replacing, purchasing, upgrading or supplementing capital equipment
including, but not limited to, school bus equipment, school bus lifts, school
police vehicles, school police equipment, support vehicles, fuel management
systems, medical, emergency and evacuation equipment, etc.; and

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(xi) Making existing or new lease/purchase payments or otherwise acquiring and
paying for the acquisition of schools, facilities, school buses, school police
vehicles, transportation vehicles, or other capital acquisitions.

For the City of Decatur School System:

The following capital outlay projects ("Decatur Projects") and the expenses incidental to
accomplishing the Decatur Projects including, but not limited to, implementation expenses,
management expenses, and legal expenses at a total maximum cost of $57,876,355.00 (the actual
amount of the proceeds to be determined by the ratio of DeKalb County School District students to
Atlanta Independent School System students and City of Decatur School System students as
determined by the latest FTE count prior to the referendum):

(i) To acquire, design, construct, renovate, reconfigure, modify, add to, repair,
replace, demolish all or a portion of, improve, and equip existing and new
school buildings and sites and other existing and new buildings and facilities,
including green spaces, useful or desirable in connection therewith;
including, but not limited to:

● Beacon Hill Middle School
● Clairemont Elementary
● College Heights Early Childhood Learning Center
● Decatur High School (inclusive of the Frasier Center)
● Fifth Avenue Upper Elementary
● Glennwood Elementary
● Oakhurst Elementary
● Talley Street Upper Elementary
● Westchester Elementary
● Winnona Park Elementary School
● The Kentucky Street Transportation Building
● The Wilson Center (Central Office)
● 346 West Trinity Place (also known as 103 Electric Avenue)
● Any other building(s) or real property owned or acquired by City Schools
of Decatur

and including but not limited to the purposes of accommodating increased student
enrollment, reducing class sizes, and adjusting programmatic needs;

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in connection therewith, and including but not limited to new school
buildings, an early learning center, athletic and extra-curricular facilities,
office space, and new facilities for the Department of Facilities and
Maintenance;

(iii) To make various technology improvements at all schools and facilities of the
City Schools of Decatur, which includes, but is not limited to, replacing,
purchasing, installing, upgrading, and supplementing instructional
technology, professional learning technology, information security, process
automation, data utilization systems, disaster recovery systems,
communication systems, wired and wireless communications, emergency
response technology, security and surveillance systems, information
systems, access control systems, life safety and security systems, enterprise
content management solutions, data storage systems, and hardware related
to the technology improvements, and also includes, but is not limited to,
related modifications, changes, configurations, and upgrades to at all schools
and facilities of City Schools of Decatur necessary to implement such
technology improvements;

(iv) To acquire computers and similar technology for the use of students and staff
in and outside of the classroom;

(v) To acquire, repair, replace, upgrade, maintain, or make lease/purchase
payments for school buses, school-related vehicles, and transportation
equipment.

(vi) To acquire, design, construct, equip, maintain, and upgrade charging and
other infrastructure for a fleet of electric vehicles for use by the City Schools
of Decatur;

(vii) For school improvement and maintenance projects throughout the facilities
and buildings of the City Schools of Decatur, including but not limited to
HVAC renovations, repairs and replacements; roofing repairs and
replacements; electrical repairs, plumbing improvements, energy efficiency
projects, renovations and upgrades, including but not limited to cost-saving
energy efficiency capital projects; boiler renovations, repairs and upgrades;
and other infrastructure improvements necessary to maintain safe, efficient,
and effective learning environments;

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quality, signs, safety audits and assessments, professional services, interiors,
exteriors, environmental testing and abatement, kitchen equipment, lifts,
elevators, ADA compliance and renovations, infrastructure improvements,
repaving, fire/life/safety and security systems, sports, equity and physical
education facilities, playgrounds, classroom additions, and program-driven
modifications, as needed;

(ix) To conduct assessments of school system land, facilities, technology
information systems, vehicles, and capital equipment following
implementation and identification of additional capital needs;

(x) To acquire, design, replace, purchase, upgrade or supplement capital
equipment including, but not limited to, classroom furniture, musical, band
and orchestra equipment, desks, chairs, tables, instructional equipment,
equipment that supports learning, school bus equipment, school bus lifts, fuel
management systems, medical, emergency and evacuation equipment, etc. at
all schools and facilities of City Schools of Decatur; and

(xi) To acquire any property useful or desirable for the purposes listed in (i)
through (x), both real and personal.

(xii) To pay the cost of acquiring certain assets that are being leased or subject to
installment purchase by the City Schools of Decatur and to retire all or a
portion of any outstanding general obligation debt of the City of Decatur
incurred on behalf of the City Schools of Decatur for school projects.

Section 2. Call for Election. The DeKalb County Board of Education, Atlanta Board of Education
and Decatur Board of Education hereby call, and request that the Board of Registration and
Elections of DeKalb County call, an election to be held in all the voting precincts in DeKalb County
on the 3rd day of November 2026, for the purposes of submitting to the qualified voters of DeKalb
County the question set forth in Section 3 below.

Section 3. Form of Ballot. The ballots to be used in such election should have written or printed
thereon substantially the following language or such other language as may be required by law:

( ) YES Shall the special one percent sales and use tax for educational purposes currently
imposed in DeKalb County be reimposed on July 1, 2027, upon the expiration of the
( ) NO such currently imposed tax, for not longer than 20 consecutive calendar quarters, to
raise not more than $1,046,154,324.00 to be used for the following educational
purposes:

For the DeKalb County School District:

(1) (A) adding to, upgrading, reconfiguring, renovating, replacing,

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modifying and equipping existing and replacement schools, support
facilities, athletic fields and physical education facilities;
(B) for acquiring and developing land for, constructing and equipping,
new and replacement schools and support facilities, as well as
additions to existing facilities.
(C) for installing capital improvements for various existing and new
schools, buildings and facilities
(D) for providing hardware, software, and related infrastructure and
making technology improvements;
(E) replacing, purchasing, upgrading school buses, support vehicles, and
other capital equipment.

in an amount not to exceed $946,773,776.00 for the DeKalb County School District, all as
more fully described in the Notice of Election. If imposition of the tax is approved by a
majority of the voters within the DeKalb County School District, such vote shall also
constitute approval of the issuance of general obligation debt of the DeKalb County School
District in the principal amount of not to exceed $500,000,000 for the purpose of funding a
portion of the above projects of the DeKalb County School District.

For the Atlanta Independent School System:

(A) for acquiring, reconfiguring and developing land for, constructing and
equipping, new and replacement schools and support facilities;
(B) replacing, updating, renovating, adding to, modifying, and equipping certain
critical systems, infrastructure, safety systems and non-critical if and as
needed, based on the condition and identified deficiencies;
(C) adding to, upgrading, reconfiguring, renovating, replacing, modifying and
equipping existing and replacement schools, playgrounds, support facilities
and athletic facilities as needed;
(D) making technology improvements and safety and security improvements for
schools and facilities; and
(E) replacing, purchasing, upgrading or supplementing capital equipment as
needed, including without limitation furniture, multi-year textbooks,
instructional resources, physical educational equipment, kitchen equipment,
band and music equipment and equipment that supports learning; and
(F) acquiring and equipping school buses, school police vehicles, support
vehicles, transportation vehicles and other capital equipment;

at a total maximum cost of $41,504,193.00, for the Atlanta Independent School System as
more fully described in the Notice of Election.

For the City of Decatur School System:

(A) for the acquisition, construction, renovation, modification, addition, repair,
replacement, demolition of, improvement and equipping of existing and new

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school buildings and other facilities, including other buildings and
greenspace useful or desirable in connection therewith;
(B) to acquire and install safety and technology improvements throughout the
school system, including computers, systems, sensors, and related hardware
and infrastructure;
(C) to acquire school buses, school-related vehicles, and transportation
equipment, including infrastructure for electric vehicles;
(D) for school and facilities improvement, energy conservation, and maintenance
projects;
(E) to acquire supplemental capital equipment for the school system, including
any property, real and personal, useful and desirable in connection with the
projects listed in the Notice of Election; and
(F) To pay the cost of acquiring certain assets that are being leased or subject to
installment purchase by the City Schools of Decatur and to retire all or a
portion of any outstanding general obligation debt of the City of Decatur
incurred on behalf of the City Schools of Decatur for school projects

in an amount not to exceed $57,876,355.00 for the City Schools of Decatur, all as more fully
described in the Notice of Election.

Section 4. DeKalb Bond Terms. The DeKalb Bonds are hereby authorized to be issued by the
DeKalb County School District, upon referendum approval, in order to fund a portion of the costs
of the DeKalb Project, including capitalized interest, and the costs of issuing the DeKalb Bonds.
The DeKalb County Board of Education intends to pay the principal of and interest on the DeKalb
Bonds with its portion of the proceeds of the SPLOST. The DeKalb Bonds shall be issued from
time to time in whole or in part and in one or more series and shall be issued in the aggregate
principal amount of not to exceed $500,000,000.00. The DeKalb Bonds shall be dated upon their
date of issuance or, at the option of the DeKalb Board, on the first day of any month prior to the
date of issuance of the DeKalb Bonds as may be determined by the DeKalb County Board of
Education in a supplemental resolution , shall bear interest from such date at an interest rate or rates
not to exceed 6 percent per annum, determined by the DeKalb County Board of Education prior to
the issuance of such series of DeKalb Bonds and shall mature (serially or, at the option of the
DeKalb County Board of Education, by mandatory sinking fund redemption) in the years and
amounts as follows:

Maximum Principal
Date: Payable in Such Year:

2029 $ 91,637,500
2030 92,862,500
2031 94,387,500
2032 221,112,500

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Section 5. Manner of Election. In accordance with O.C.G.A. § 21-2-540, the date of such election
shall be, and the election is hereby set for, November 3, 2026. The polls of each election district of
the County shall open at 7:00 a.m. and close at 7:00 p.m. The election shall be held in accordance
with the election laws of the State of Georgia and the returns of said election shall be made to the
DeKalb County Board of Education, Atlanta Board of Education, Decatur Board of Education, and
Board of Registration and Elections for the County, and the Boards of Education and Board of
Registration and Elections shall, in the presence of and together with the several managers of the
polls, bring up the returns, consolidate the returns and declare the results of the election in the
manner required by law.

Section 6. Publication of Call and Notice of Election. The DeKalb County Board of Registrations
and Elections is hereby authorized and instructed to publish the call and notice of Election as
required by law in the newspaper in which sheriff’s advertisements of the County are published.
The call shall be published at least ninety (90) days prior to the date of the election and the notice
of election shall be published once a week for five (5) weeks immediately preceding the date of the
election, i.e., November 3, 2026. The Notice of Election shall be in substantially the form attached
hereto as Exhibit “A”, and, by this reference thereto, made a part hereof. Prior to the date of the
election authorized herein, there shall be appointed proper Election Managers and Clerks to
supervise and hold said election.

Section 7. Notice to Board of Registration and Elections. The Secretary of the DeKalb County
Board of Education, the Executive Secretary of the Atlanta Board of Education, and the Secretary
of the Decatur Board of Education are hereby authorized and directed to deliver a copy of this
resolution to the Chairman of the DeKalb County Board of Registration and Elections with a request
that the Chairman of the DeKalb County Board of Registration and Elections order the call of this
election or cause the call of this election to be ordered.

Section 8. Further Authority. The proper officers and agents of the School Boards and School
Districts are hereby authorized to take any and all further actions as may be required in connection
with the imposition of such sales and use tax, the acquisition, constructing, and equipping of the
projects and the repayment of the general obligation debt as described herein.

Section 9. General Repeal. Any and all Resolutions or parts thereof in conflict herewith are hereby
repealed.

Section 10. Effective Date. These Concurrent Resolutions shall take effect immediately upon
adoption.

[SIGNATURES ON FOLLOWING PAGES]

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BOARD OF EDUCATION OF
DEKALB COUNTY, GEORGIA

By:
Chair
Attest:

Secretary

THIS th DAY OF June, 2026.

Page 16 of 31
BOARD OF EDUCATION OF THE
ATLANTA INDEPENDENT SCHOOL SYSTEM

By:
Chair

Attest:

Secretary

THIS th DAY OF June, 2026.

Page 17 of 31
BOARD OF EDUCATION OF THE
CITY OF DECATUR, GEORGIA

By:
Chair

Attest:

Secretary

THIS th DAY OF June, 2026.

Page 18 of 31
Page 19 of 31
EXHIBIT “A”

NOTICE OF CALL FOR SPECIAL ELECTION
TO THE QUALIFIED VOTERS OF DEKALB COUNTY, GEORGIA
TO CONSIDER A SPECIAL ONE PERCENT SALES AND USE TAX

NOTICE IS HEREBY GIVEN that on November 3, 2026, an election will be held in all of
the election districts of DeKalb County, at which time there will be submitted to the qualified voters
of DeKalb County for their determination the question of whether or not a special one percent (1%)
sales and use tax shall be reimposed on all sales and uses in DeKalb County beginning July 1, 2027,
upon the expiration of the current sales and use tax, and continuing for a period of time not to
exceed 20 calendar quarters to raise not more than $1,046,154,324.00, to be expended for the
following educational purposes:

I. For the DeKalb County School District:

Page 20 of 31
improvements, safety and security improvements, surveillance systems, fire
alarms systems, fire sprinkler installation, perimeter fencing, improvements
to comply with health, safety and applicable building codes, traffic control
and optimization, parking and parking capacity, stormwater management
facilities, and program-driven modifications, as needed based on the DeKalb
County School District's determination of need priorities at some or all of
the following schools and facilities (the "DCSD Schools and Facilities"):

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36. DeKalb High Facility of Technology, 111. ParkLake Administrative Facility
South Facility 112. Peachcrest Elementary Facility
37. DeKalb Arts Academy (Avondale Middle) 113. Peachtree Middle Facility
Facility 114. Pleasantdale Elementary Facility
38. Doraville Administrative Facility 115. Princeton Elementary Facility
39. Doraville United Elementary Facility 116. Rainbow Elementary Facility
40. Dresden Elementary Facility 117. Redan Elementary Facility
41. Druid Hills High Facility 118. Redan High Facility
42. Druid Hills Middle Facility 119. Redan Middle Facility
43. Dunaire Elementary Facility 120. Robert Shaw Theme Facility
44. Dunwoody Elementary Facility 121. Rock Chapel Elementary Facility
45. Dunwoody High Facility 122. Rockbridge Elementary Facility
46. Eagle Woods Academy/GNETS Facility 123. Rowland Elementary Facility
47. Early Learning Center (Terry Mill) Facility 124. Sagamore Hills Elementary
48. East Campus #1/DeKalb Alternative Facility
Facility 125. Salem Middle Facility
49. East Campus #2/Transportation Facility 126. Sam Moss Service Center Facility
50. Eldridge L. Miller Elementary Facility 127. Sequoyah High Facility
51. Environmental Studies Center Facility 128. Sequoyah Middle Facility
52. Evansdale Elementary Facility 129. Shadow Rock Elementary School
53. Fairington Elementary Facility Facility (incl. Shadow Rock
54. Fernbank Elementary Facility Center)
55. Fernbank Science Center Facility 130. Smoke Rise Elementary Facility
56. Flat Rock Elementary Facility 131. Snapfinger Elementary Facility
57. Flat Shoals Elementary Facility 132. Southwest DeKalb High Facility
58. Former Briarcliff High Site 133. Stephenson Elementary Facility
59. Former Clarkston High (Community 134. Stephenson High Facility
Center) Facility 135. Stephenson Middle Facility
60. Former Forrest Hills Facility 136. Stone Mill Elementary Facility
61. Former Glen Haven Facility 137. Stone Mountain Elementary
62. Former Heritage Facility Facility
63. Former Hooper Alexander Site 138. Stone Mountain High Facility
64. Former Medlock Facility 139. Stone Mountain Middle Facility
65. Former Nancy Creek Elementary Facility 140. Stoneview Elementary Facility
66. Former Shallowford Elementary Site 141. Toney Elementary Facility
67. Former Smoke Rise Elementary Site 142. Towers High Facility
(Silver Hill Administrative Facility) 143. Tucker High Facility
68. Freedom Middle Facility 144. Tucker Middle Facility
69. Green Forrest Drive (Wadsworth) Facility 145. Vanderlyn Elementary Facility
70. Hallford, James R. Stadium Facility 146. Wadsworth Magnet (Knollwood)
71. Hambrick Elementary Facility Facility
72. Hatton Dr. Warehouse Facility 147. Warren Technical Chamblee
73. Hawthorne Elementary Facility Facility
74. Henderson Middle Facility 148. William Bradley Bryant
75. Henderson Mill Elementary Facility Technology Center Facility

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76. Hightower Elementary Facility 149. William Buck Godfrey Stadium
77. Huntley Hills Elementary Facility Facility
78. Idlewood Elementary Facility 150. Woodridge Elementary Facility
151. Woodward Elementary Facility
152. Wynbrooke Elementary Facility

If imposition of the tax is approved by a majority of the voters within the Dekalb County School
District, such vote shall also constitute approval of general obligation debt of the Dekalb County
School District in the principal amount not to exceed $500,000,000 for the purpose of funding a
portion of the Dekalb County School District Projects, including capitalized interest and the costs
of issuing such general obligation debt. Such general obligation debt shall bear interest at an interest
rate or rates not to exceed 6 percent per annum, determined by the DeKalb County Board of
Education prior to the issuance of such general obligation debt, may be issued from time to time in
whole or in party in one or more series and shall mature (serially or, at the option of the DeKalb
County Board of Education, by mandatory sinking fund redemption) in the years and amounts as
follows:

Maximum Principal
Date: Payable in Such Year:

2029 $ 91,637,500
2030 92,862,500
2031 94,387,500
2032 221,112,500

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II. For the Atlanta Independent School System:

(ii) Replacing, updating, renovating, adding to, modifying, and equipping
certain critical systems, infrastructure, safety systems and non-critical
systems at the following schools if and as needed, based on the condition
and identified deficiencies:

Mary Lin Elementary School

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1. Burgess-Peterson Academy ES
2. Coan Facility [1550 Hosea L Williams Dr NE]
3. East Atlanta Campus Facility [256 Clifton St SE]
4. East Lake Facility [145 4th Ave SE]
5. Facilities Service Center Facility [1631 La France St NE]
6. Former Whitefoord Facility [35 Whitefoord Ave NW]
7. Hirsch House @ Springdale Park ES [1246 Ponce De Leon Ave
NE]
8. Marshall Facility [1820 Mary Dell Dr SE]
9. Mary Lin ES
10. Peterson Facility [1757 Mary Dell Dr SE]
11. Springdale Park ES
12. Toomer ES
13. Warren Street Facility [20 Warren St NE]
14. Wesley Avenue Property [187 Wesley Ave NE]
15. Any other building(s) or real property owned or acquired by Atlanta
Independent School System.

(iv) Making technology improvements, by acquiring, replacing, purchasing,
installing, upgrading, renewing, or supplementing technology including, but
not limited to: instructional technology, digital instructional materials,
digital communication technology, wireless technology, wireless
infrastructure, enterprise content management solutions, data storage
systems, telecommunication systems, mass communications systems,
technology hardware, software, and related infrastructure at schools and
facilities, at any, some or all of APS Schools and Facilities;

(v) Making athletic field and physical education facility upgrades and
improvements at various middle and high schools as needed;

(vi) Acquiring, replacing, purchasing, refurbishing, equipping and
supplementing school buses and support vehicles;

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(viii) Making of site, facility and technology improvements deemed necessary to
improve safety and security, and enhance surveillance systems at any, some
or all of APS Schools and Facilities;

(xi) Making existing or new lease/purchase payments or otherwise acquiring and
paying for the acquisition of schools, facilities, school buses, school police
vehicles, transportation vehicles, or other capital acquisitions.

III. For the City of Decatur School System:

● Beacon Hill Middle School
● Clairemont Elementary
● College Heights Early Childhood Learning Center
● Decatur High School (inclusive of the Frasier Center)
● Fifth Avenue Upper Elementary

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● Glennwood Elementary
● Oakhurst Elementary
● Talley Street Upper Elementary
● Westchester Elementary
● Winnona Park Elementary School
● The Kentucky Street Transportation Building
● The Wilson Center (Central Office)
● 346 West Trinity Place (also known as 103 Electric Avenue)
● Any other building(s) or real property owned or acquired by City Schools
of Decatur

and including but not limited to the purposes of accommodating increased student
enrollment, reducing class sizes, and adjusting programmatic needs;

(ii) To acquire, including through lease-purchase and installment sale purchase,
design, construct, and/or equip new buildings and facilities of or for use by
the City Schools of Decatur, including parking and land useful or desirable
in connection therewith, and including but not limited to new school
buildings, an early learning center, athletic and extra-curricular facilities,
office space, and new facilities for the Department of Facilities and
Maintenance;

(iv) To acquire computers and similar technology for the use of students and staff
in and outside of the classroom;

(v) To acquire, repair, replace, upgrade, maintain, or make lease/purchase
payments for school buses, school-related vehicles, and transportation
equipment.

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(vi) To acquire, design, construct, equip, maintain, and upgrade charging and
other infrastructure for a fleet of electric vehicles for use by the City Schools
of Decatur;

(viii) To acquire, design, construct, renovate, modify, add, replace, equip,
improve, upgrade, demolish, and install capital improvements for various
existing and new schools, buildings, and facilities, including roofing,
plumbing, wiring, energy conservation and solar, painting, water piping
replacement and repairs, HVAC equipment and parts, electrical, air indoor
quality, signs, safety audits and assessments, professional services, interiors,
exteriors, environmental testing and abatement, kitchen equipment, lifts,
elevators, ADA compliance and renovations, infrastructure improvements,
repaving, fire/life/safety and security systems, sports, equity and physical
education facilities, playgrounds, classroom additions, and program-driven
modifications, as needed;

(ix) To conduct assessments of school system land, facilities, technology
information systems, vehicles, and capital equipment following
implementation and identification of additional capital needs;

(xi) To acquire any property useful or desirable for the purposes listed in (i)
through (x), both real and personal.

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( ) YES Shall the special one percent sales and use tax for educational purposes currently
imposed in DeKalb County be reimposed on July 1, 2027, upon the expiration of the
( ) NO such currently imposed tax, for not longer than 20 consecutive calendar quarters, to
raise not more than $1,046,154,324.00 to be used for the following educational
purposes:

For the DeKalb County School District:

(1) (A) adding to, upgrading, reconfiguring, renovating, replacing,
modifying and equipping existing and replacement schools, support
facilities, athletic fields and physical education facilities;
(B) for acquiring and developing land for, constructing and equipping,
new and replacement schools and support facilities, as well as
additions to existing facilities.
(C) for installing capital improvements for various existing and new
schools, buildings and facilities
(D) for providing hardware, software, and related infrastructure and
making technology improvements;
(E) replacing, purchasing, upgrading school buses, support vehicles, and
other capital equipment.

For the Atlanta Independent School System:

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(F) acquiring and equipping school buses, school police vehicles, support
vehicles, transportation vehicles and other capital equipment;

at a total maximum cost of $41,504,193.00, for the Atlanta Independent School System as
more fully described in the Notice of Election.

For the City of Decatur School System:

(A) for the acquisition, construction, renovation, modification, addition, repair,
replacement, demolition of, improvement and equipping of existing and new
school buildings and other facilities, including other buildings and
greenspace useful or desirable in connection therewith;
(B) to acquire and install safety and technology improvements throughout the
school system, including computers, systems, sensors, and related hardware
and infrastructure;
(C) to acquire school buses, school-related vehicles, and transportation
equipment, including infrastructure for electric vehicles;
(D) for school and facilities improvement, energy conservation, and maintenance
projects;
(E) to acquire supplemental capital equipment for the school system, including
any property, real and personal, useful and desirable in connection with the
projects listed in the Notice of Election; and
(F) To pay the cost of acquiring certain assets that are being leased or subject to
installment purchase by the City Schools of Decatur and to retire all or a
portion of any outstanding general obligation debt of the City of Decatur
incurred on behalf of the City Schools of Decatur for school projects

in an amount not to exceed $57,876,355.00 for the City Schools of Decatur, all as more fully
described in the Notice of Election.

The several places for holding said election shall be at the regular and established voting
precincts of all of the election districts of DeKalb County, and the polls will be open from 7 a.m.
until 7 p.m. on the date fixed for the election.

Pursuant to O.C.G.A. § 21-2-224(1), the registration deadline for taking applications from
persons desiring to register to vote in this election will be the close of business on October 5, 2026.

All residents of DeKalb County qualified to vote at such election shall be determined in all
respects in accordance with the election laws of the State of Georgia.

Any brochures, listings, or other advertisements issued by the Board of Education of DeKalb
County or by any other person, firm, corporation, or association with the knowledge and consent
of the Board of Education of DeKalb County shall be deemed to be a statement of intention of the
said Board concerning the use of the bond funds or interest received from such bond funds that
have been invested.

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This notice is given by the DeKalb County Board of Registration and Elections, as election
superintendent under O.C.G.A. 21-2-540(d) and 21-2-2(35), pursuant to concurrent resolutions of
the Board of Education of DeKalb County, the Board of Education of the Atlanta Independent
School System and the Board of Education for the City of Decatur.

DEKALB COUNTY BOARD OF REGISTRATION AND ELECTIONS

BOARD OF EDUCATION OF DEKALB COUNTY

BOARD OF EDUCATION OF THE ATLANTA INDEPENDENT SCHOOL SYSTEM

BOARD OF EDUCATION OF THE CITY OF DECATUR

This day of , 2026

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Agenda Item