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SPLOST - Logo - Brookhaven - Education

What is a SPLOST?
The Special Purpose Local Option Sales Tax  (SPLOST) was enacted in 1985 .The SPLOST was conceived and enacted as a county tax for funding capital projects. It is not a municipal tax, nor is it a joint county-municipal tax like the regular Local Option Sales Tax (LOST). As a county tax, a SPLOST can only be initiated by the board of commissioners.

When did the governor sign the bill into law?
Senate Bill 156 (SPLOST/EHOST Bill) was signed by Governor Deal on May 8, 2017.

Who established the revenue estimates for SPLOST?
The county is responsible for estimating the SPLOST revenues expected to be collected over the life of the SPLOST, as well as the costs of all projects to be financed

How much would the proposed SPLOST raise for Brookhaven? 
If approved, the Brookhaven’s share of the SPLOST is estimated at $47.2 million over 6 years. 

How will funds be used in Brookhaven if voters approve the SPLOST continuation?

If approved, SPLOST funds will be allocated as follows in the City of Brookhaven:

  • Pavement management - $14 million
  • Existing capital asset maintenance - $7.08 million
  • Transportation improvements - $11.11 million
  • Public safety facilities and equipment - $15 million

What is EHOST?

EHOST (Equalized Homestead Option Sales Tax) is a specific type of tax that can be used ONLY for homestead option property tax relief. Proceeds collected from EHOST would be distributed in the form of a property tax exemption to all homeowners who have a homestead exemption.  If approved by the voters, EHOST would replace the DeKalb County’s current HOST exemption.

What is the difference between EHOST and HOST?

DeKalb’s current HOST (Homestead Option Sales Tax) guarantees 80% of proceeds to go toward property tax relief for residents of DeKalb County with a homestead exemption.  The proposed EHOST would guarantee 100% of proceeds to go toward property tax relief for all residents of DeKalb County with a homestead exemption.   

How are SPLOST and EHOST related?

The Georgia General Assembly passed legislation which requires voter approval on both ballot referenda in order for either to take effect.  If either the SPLOST or the EHOST referenda is not approved by voters, neither one will take effect, and the current HOST structure will remain in place.

When is the election and where do I vote?

The election will be Tuesday, Nov. 7, 2017.  Early voting begins Monday, Oct. 16, and runs through Friday, Nov. 3. 

Two Early Voting locations will be open Monday through Friday, from Oct. 16 to Nov. 3, from 8 a.m. to 5 p.m., at:

  • The DeKalb Voter Registration and Elections Office, 4380 Memorial Drive in Decatur, and;

  • Bessie Branham Recreation Center at 2015 Delano Drive NE., Atlanta

A third Early Voting location will be open on Oct. 30 to Nov. 3 from 8 a.m. to 5 p.m. at: 


  • The Dunwoody Library, 5339 Chamblee-Dunwoody Road in Dunwoody.

All three early voting sites are also open for Saturday voting on Oct. 28 from 9 a.m. to 4 p.m.

Registered voters who do not vote in advance at any of the three Early Voting locations must cast ballots at their assigned precincts if they wait to vote Election Day, Nov. 7.

The ballot questions can be found here.

More voting and election information can be found here.

Where can I find more information?

  • The Brookhaven resolution is here.

  • The Brookhaven funding breakdown is here.

  • The AJC’s report on the 2017 DeKalb County SPLOST is here.