DeKalb County ESPLOST

What it does

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 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: (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; and (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; (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 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.

A YES vote means

DeKalb County's 1 percent school sales tax would be renewed on July 1, 2027 for up to 20 quarters to raise up to $1,046,154,324 for school buildings, technology, buses and equipment for DeKalb, Atlanta and Decatur schools, and the DeKalb County School District could issue up to $500,000,000 in debt for its projects.

A NO vote means

DeKalb County's 1 percent school sales tax would not be renewed when the current tax expires, and the DeKalb school district debt would not be approved.

What it would cost

Up to 1% sales tax: $1 on a $100 taxable purchase. It would continue a tax already in place rather than add a new one.

Needed to pass

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Left–right lean

Not a left–right issue: a procedural or local question that liberals and conservatives don't typically split on (AI read of the official ballot summary).

The YES and NO lines are SpectrumVote's plain-language reading of the official text above; the official text is what you vote on.

Official text: source

Explained

Who would notice

Anyone who makes taxable purchases in DeKalb County, and the three school systems that share the revenue: DeKalb County School District, City Schools of Decatur, and Atlanta Public Schools.

How it got here

The three school boards placed it on the ballot jointly. City Schools of Decatur says its board approved a concurrent resolution in June 2026 and the three districts signed a joint resolution in August 2026.

It is on the November 3, 2026 ballot as a special election and needs a majority of voters.

Written by SpectrumVote from 4 linked sources (1, 2, 3, 4). Arguments are each side's own, not ours; the official text is what you vote on.

Next elections here

• Georgia general and special election runoff · December 1, 2026: the races aren't published yet
• 2028 presidential election · Who has filed so far, from FEC filings

Quick answers

What does a YES vote on DeKalb County ESPLOST mean?

DeKalb County's 1 percent school sales tax would be renewed on July 1, 2027 for up to 20 quarters to raise up to $1,046,154,324 for school buildings, technology, buses and equipment for DeKalb, Atlanta and Decatur schools, and the DeKalb County School District could issue up to $500,000,000 in debt for its projects.

What does a NO vote on DeKalb County ESPLOST mean?

DeKalb County's 1 percent school sales tax would not be renewed when the current tax expires, and the DeKalb school district debt would not be approved.

Is this a new or higher sales tax?

No. The question is whether to reimpose the existing one-percent education sales tax when the current one ends. DCSD says it would not increase the current sales tax rate.

How is the money split?

The ballot sets maximums of $946,773,776 for the DeKalb County School District, $41,504,193 for Atlanta Public Schools (the part of APS in DeKalb) and $57,876,355 for City Schools of Decatur, for a total of $1,046,154,324.

What is the $500 million in borrowing?

If voters approve the tax, that vote also approves up to $500,000,000 in general obligation debt for DCSD projects. DCSD says issuing it would need a separate Board of Education vote.

Can the money pay salaries?

No. DCSD says E-SPLOST money can only be used for capital projects, not teacher salaries, benefits or daily operating costs.

How many votes does DeKalb County ESPLOST need to pass?

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Should I vote yes or no on DeKalb County ESPLOST?

SpectrumVote doesn't endorse anyone or tell you how to vote. Read what a YES and a NO vote each do, and the official text, then decide based on what you want to happen.

When is the vote?

The general election was Tuesday, November 3, 2026. Counts are unofficial until each state certifies its results over the following weeks; your state or county election office has the official results.