Agenda Item
f. E-SPLOST Joint Resolution and Intergovernmental Agreement to Continue E-SPLOST
Summary: Presented by: Mr. Erick Hofstetter, Chief Operating Officer, Division of Operations,
Mr. Darrell Stallings, Chief of Capital Improvements, Division of Capital Improvements
Request: It is requested that the DeKalb County Board of Education (“the Board”) approve a joint resolution with the City of Decatur Schools and Atlanta Public Schools calling for a November 3, 2026, referendum to authorize the re-imposition of the E-SPLOST for an additional five years beginning on July 1, 2027.
Why: Atlanta Public Schools and City of Decatur Schools have approved the resolution on June 1, 2026, and June 2, 2026, respectively. Approval of this action will allow the DeKalb County School District to participate in the November 3, 2026, E-SPLOST referendum.
Details: Georgia law permits county and independent school districts within the county to generate capital improvement funds by means of an Education Special Purpose Local-Option Sales Tax (E-SPLOST). The DeKalb County School District, City of Decatur Schools, and Atlanta Public Schools are all located within DeKalb County and therefore must all approve a combined referendum to be presented to the voters in order to impose the E-SPLOST.
A joint resolution has been developed calling for a referendum on the ballot in the November 3, 2026 to continue the one percent sales and use tax within DeKalb County for educational purposes (E-SPLOST). The referendum will outline general categories of improvements for DeKalb County School District and the estimated revenue for a continued five-year collection of a 1% sales tax, up to $946,773,776, if approved by the voters in the November 3, 2026, election. Capital Improvements will be funded by the E-SPLOST commencing on July 1, 2027, and continuing until June 30, 2032, if approved by the voters in the November 3, 2026, referendum.
The focus of the categories directly addresses our commitment to learning environments that are healthy and safe for our students and faculty. The primary focus of the project categories is in the following areas: construction of new replacement schools, facilities and building additions; capital improvements of facilities; technology improvements; and replacement of capital equipment, including transportation.
Financial impact: Up to $946,773,776 in sales tax revenue for Capital Improvements from July 1, 2027, through June 30, 2032, if approved by voters on November 3, 2026.
Contact: Mr. Erick Hofstetter, Chief Operating Officer, Division of Operations,
Mr. Darrell Stalling, Chief of Capital Improvements, Division of Capital Improvements
Effective: Upon Board Approval
Status: Pending Approval by the Office of Legal Affairs
Chronology of the Agenda Item
E-SPLOST Joint Resolution
- DCSD, DCS, APS
E-SPLOST VII
Purpose:
Approval of E-SPLOST Joint Resolution to Continue E-SPLOST
Background:
Georgia law permits county and independent school districts within the county to
generate capital improvement funds by means of an Education Special Purpose
Local-Option Sales Tax (E-SPLOST). The DeKalb County School District, City of
Decatur Schools, and Atlanta Public Schools are all located within DeKalb County
and therefore, all must approve a combined referendum to be presented to the
voters to impose the E-SPLOST.
Atlanta Public Schools and City of Decatur Schools have approved the
resolution on June 1, 2026, and June 2, 2026, respectively.
A joint resolution has been developed calling for a referendum on the ballot in
November 3, 2026 to continue the one percent sales and use tax within DeKalb
County for educational purposes (E-SPLOST). The referendum will outline general
categories of improvements for DeKalb County School District and the estimated
revenue for a continued five-year collection of a 1% sales tax, up to $950 million, if
approved by the voters in the November 3, 2026, election. Capital Improvements
will be funded by the E-SPLOST commencing on July 1, 2027, and continuing until
June 30, 2032, if approved by the voters in the November 3, 2026 referendum.
The focus of the categories directly addresses our commitment to learning
environments that are healthy and safe for our students and faculty. The primary
focus of the project categories is in the following areas: construction of new
replacement schools, facilities and building additions; capital improvements of
facilities; technology improvements; and replacement of capital equipment,
including transportation.
This action will allow the DeKalb County School District to participate in the
November 3, 2026, E-SPLOST referendum.