Skip to content


DeKalb County SPLOST Vision Statement

DeKalb County Special Purpose Local Option Sales Tax will support county-wide capital outlay improvements that promote a high quality of life for all residents.

SPLOST I Overview

Restricted by 85% for Transportation and Public Safety; 15% Parks and Capital Repairs

  1. Transportation with emphasis on resurfacing
  2. Public Safety Facilities and Equipment
  3. Capital Repairs to Parks and Athletic Facilities
  4. Capital Repairs to County Buildings

SPLOST II Overview

  • On Wednesday, May 3, 2023, Governor Brian Kemp signed HB 431 which authorizes DeKalb County to hold a SPLOST II referendum on November 7, 2023.
  • Our legislative success would not have been possible without the unanimous support of DeKalb’s House and Senate Delegations.
  • The legislation earned overwhelming, bi-partisan support in the Georgia House of Representatives and State Senate passing by 174-0 and 48-4 margins, respectively.
  • DeKalb County commissioners and mayors signed letters of support which significantly strengthened our bargaining position under the Gold Dome. 
  • We also appreciate our governmental affairs and legal team members for their efforts and results.

SPLOST II Categories

14 Categories

  • Roads, streets, bridges, sidewalks and bike paths
  • Public safety and airport facilities and related capital equipment
  • Qualified repairs of Existing Capital Outlay Projects*
  • Cultural, recreational and historic facilities
  • Courthouse, administrative building, civic center, correctional/detention facilities, library, coliseum, solid waste and recovered material processing facilities
  • Storm water
  • Capital projects by county authority operated in conjunction with one or more cities
  • Water and sewer projects
  • Retirement of general obligation debt
  • Voting capital equipment
  • Transportation facilities for people or goods, including railroads and mass transit
  • Qualified hospital or hospital facility
  • Any capital outlay project owned, operated, or administered by the State within the County
  • Broad general authorization for cities and county to fund outlay projects

  *Proposed qualified repairs will be reviewed on a case-by-case basis for compliance with the law governing use of SPLOST funds.


In 2017, DeKalb County voters approved the adoption of the Equalized Homestead Option Sales Tax or EHOST, WITH 71% of the vote.

EHOST is a one-cent sales tax that is 100% dedicated to providing property tax relief to qualified homeowners in DeKalb County.

All properties in DeKalb with an approved homestead exemption qualify for EHOST.

Qualified property owners receive a credit on their annual property tax bills based on the proceeds from EHOST.

The savings from EHOST is shown on your property tax bill in the column headed “EHOST Credit.”

From 2018 through 2022, EHOST has saved DeKalb homeowners over $591 million in property taxes.

SPLOST II (HB 431) did not change any provision of the EHOST law.

To learn more about EHOST, please visit .

Additional information about homestead exemptions and how to apply for them can be found here: .

Example EHOST Tax Credit

TEAMS Program Management System
DeKalb County SPLOST Program

Program Management Systems play an important role in managing the schedules and the costs of all projects in the Program.

Teams was developed by OLH Inc., a woman-owned business headquartered in Atlanta, GA.

TEAMS has been used on the DeKalb SPLOST Program since its inception in 2018.

TEAMS is the informational resource for SPLOST projects, progress, and updates.  This consists of project assessments, revenue collections, and status notifications on all DeKalb County SPLOST projects.

TEAMS contains critical program and project data including Program and Project detailed information, Schedules, Budget and Finances, Invoices, and Contract Compliance Management.

TEAMS provides access to real-time cost, schedule, and technical data for program staff, management, county commissioners and their staffs, as well as other stakeholders.

TEAMS automatically updates the DeKalb SPLOST website map with up-to-date project status (updates are fed to website overnight).

Real-time status reports are produced at the push of a button.

TEAMS allows staff to create up-to-date detailed or executive summary level reports at the push of a button.