Fulton County Educational Special Purpose Local Option Sales and Use Tax (ESPLOST)

What it does

Shall the special one percent sales and use tax for educational purposes currently imposed in Fulton County be reimposed on July 1 2027 upon the expiration of the currently imposed tax, for not longer than 20 consecutive calendar quarters, to raise not more than $2,095,680,577.00 to be used for the following educational purposes: For the Fulton County School District: (A) for acquiring, reconfiguring and developing land for, constructing and equipping, new and replacement schools and support facilities; (B) adding to, upgrading, reconfiguring, renovating, replacing, modifying and equipping existing and replacement schools, support facilities and athletic facilities; (C) making technology improvements and safety and security improvements for schools and facilities; and (D) replacing, purchasing, upgrading or supplementing capital equipment as needed, including without limitation furniture, multi-year textbooks, instructional resources, physical educational equipment, band and music equipment, audio visual equipment, equipment that supports learning and similar equipment; and (E) acquiring and equipping school buses, school police vehicles, support vehicles, transportation vehicles and other capital equipment; in an amount not to exceed $1,306,195,350.00 for the Fulton County School District, all as more fully described in the Notice of Election. 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) adding to, upgrading, reconfiguring, renovating, replacing, modifying and equipping existing and replacement schools, support facilities and athletic facilities; (C) making technology improvements and safety and security improvements for schools and facilities; (D) replacing, purchasing, upgrading or supplementing capital equipment as needed, including without limitation furniture, multi-year textbooks, instructional resources, physical educational equipment, band and music equipment, audio visual equipment, equipment that supports learning and similar equipment; and (E) acquiring and equipping school buses, school police vehicles, support vehicles, transportation vehicles and other capital equipment; at a total maximum cost of $789,485,227.00 , for the Atlanta Independent School System as more fully described in the Notice of Election. If the imposition of the tax is approved by the majority of the qualified voters residing in Fulton County, such vote shall also constitute approval of the issuance of general obligation debt of the Atlanta Independent School System in the principal amount of up to $350,000,000.00 payable from its portion of the tax for the purpose of funding all or a portion of the APS Projects located in Fulton County.

A YES vote means

Fulton County's 1 percent school sales tax would be renewed on July 1, 2027 for up to 20 quarters to raise up to $2,095,680,577 for school buildings, technology, security, equipment and buses, split between Fulton County Schools and Atlanta Public Schools, with Atlanta Public Schools allowed up to $350,000,000 in debt paid from its share.

A NO vote means

Fulton County's 1 percent school sales tax would not be renewed when the current tax expires, and the Atlanta Public Schools 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

Example

At 1%, the education sales tax is $1 on every $100 of taxable purchases in Fulton County. Because this reimposes the existing tax, the rate shoppers pay would not change if it passes. (source)

Who would notice

Anyone buying taxable goods in Fulton County, including visitors, and students and staff of Fulton County Schools and Atlanta Public Schools.

How it got here

The Fulton County Board of Education and the Atlanta Board of Education jointly called the referendum and asked the Fulton County Board of Registration and Elections to hold it on November 3, 2026, as the current ESPLOST nears expiration.

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

Background

According to the Notice of Call for Special Election, the question would continue the existing 1% education sales tax in Fulton County beginning July 1, 2027, for up to 20 calendar quarters, to raise not more than $2,095,680,577.00, shared between the Fulton County School District (up to $1,306,195,350.00) and Atlanta Public Schools (up to $789,485,227.00).

The notice states that approval would also authorize Atlanta Public Schools to issue up to $350,000,000.00 in general obligation debt, repaid from its share of the tax.

The election was called by concurrent resolutions of the Fulton County Board of Education and the Atlanta Board of Education; the Fulton board approved its resolution at its June 18, 2026 meeting, according to the district's board bulletin, which says its share would fund Capital Plan 2032 projects.

Fulton County Schools says voters have chosen ESPLOST as the funding source for the district's last six capital programs.

Put on the ballot by Fulton County Board of Education (June 18, 2026) and Atlanta Board of Education, by concurrent resolutions; election notice issued July 23, 2026 by the Fulton County Board of Registration and Elections.

From official source 1, official source 2, official source 3.

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 Fulton County Educational Special Purpose Local Option Sales and Use Tax (ESPLOST) mean?

Fulton County's 1 percent school sales tax would be renewed on July 1, 2027 for up to 20 quarters to raise up to $2,095,680,577 for school buildings, technology, security, equipment and buses, split between Fulton County Schools and Atlanta Public Schools, with Atlanta Public Schools allowed up to $350,000,000 in debt paid from its share.

What does a NO vote on Fulton County Educational Special Purpose Local Option Sales and Use Tax (ESPLOST) mean?

Fulton County's 1 percent school sales tax would not be renewed when the current tax expires, and the Atlanta Public Schools debt would not be approved.

Is this a new tax?

No. It reimposes the existing 1% education sales tax for up to five more years beginning July 1, 2027.

How is the money split?

Between Fulton County Schools (up to about $1.31 billion) and Atlanta Public Schools (up to about $789 million), based on each district's share of students.

Can the money pay teacher salaries?

The call for election lists capital outlay projects, such as construction, renovation, technology and equipment, not salaries.

How many votes does Fulton County Educational Special Purpose Local Option Sales and Use Tax (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 Fulton County Educational Special Purpose Local Option Sales and Use Tax (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.