E-SPLOST

How E-SPLOST impacts ALL APS students:

• Upgraded classrooms and learning spaces
• Safer and more secure school facilities
• Refreshed technology and digital learning tools
• School renovations and new construction
• Improved transportation and school buses

E-SPLOST helps Atlanta Public Schools provide safe, modern, and future-ready learning environments for students. Because E-SPLOST funds can only be used for capital improvements—not day-to-day operating expenses—it allows APS to invest in projects that directly support student success, including school renovations, new construction, technology upgrades, transportation improvements, and enhanced safety and security measures.

Through E-SPLOST, APS has improved classrooms, upgraded facilities, enhanced campus security, modernized technology, and expanded transportation resources. Recent investments have included school renovations, secured entryways, facility upgrades, and new school buses that help ensure students have access to safe and effective learning environments.

Most importantly, E-SPLOST helps APS preserve local operating funds for teaching and learning while investing in the buildings, technology, and infrastructure students need to thrive today and in the future. Because E-SPLOST is a one-cent sales tax, the cost is shared by residents, visitors, and anyone making purchases in the community, helping support schools without increasing property taxes.

Yes. Under Georgia law, E-SPLOST revenues are shared among school districts located within the same county based on student enrollment. Because APS serves students in both Fulton and DeKalb counties, APS shares E-SPLOST revenues with Fulton County Schools, DeKalb County School District, and City Schools of Decatur. This partnership ensures that all students across participating districts benefit from investments in school facilities, technology, transportation, and safety improvements.

In Fulton County

• Revenue is shared between:
  • Atlanta Public Schools
  • Fulton County Schools
• APS receives approximately 34% of the Fulton County E-SPLOST collections based on enrollment, while Fulton County Schools receives approximately 66%.

In DeKalb County

• Revenue is shared between:
  • Atlanta Public Schools
  • DeKalb County School District
  • City Schools of Decatur
• APS receives approximately 4% of the DeKalb County E-SPLOST collections because only a small portion of APS students reside in DeKalb County.

Atlanta Public Schools has participated in E-SPLOST since Georgia voters first approved the program in 1997. For nearly three decades, E-SPLOST has helped APS fund major capital improvements, including school renovations, technology upgrades, safety enhancements, transportation investments, and new educational facilities.

E-SPLOST provides a dedicated funding source for school construction, renovations, technology, transportation, and safety improvements through a one-cent sales tax. Because these capital projects are funded through E-SPLOST, the district can address facility needs without relying solely on property taxes or long-term borrowing.

By spreading the investment across everyone who makes purchases in the community, including visitors, commuters, and businesses, E-SPLOST helps distribute the cost of improving schools more broadly while preserving local resources for classroom instruction and student support.

Key Benefits:

• Diversifies how school capital projects are funded
• Reduces reliance on property taxes for major facility improvements
• Allows visitors and non-residents to contribute to school investments
• Helps preserve operating funds for teachers, programs, and student services
• Supports long-term planning without placing the full burden on local property owners