What SPLOST is and what Cobb County voters will decide in 2026
January 21, 2026 | Cobb County, Georgia
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An unidentified presenter outlined how SPLOST, the special purpose local option sales tax, is used to pay for major capital projects in Cobb County.
"SPLOST stands for special purpose local option sales tax. It is a 1% sales tax," the Unidentified Speaker said, describing the tax as a tool counties and cities may use, with voter approval, to fund one-time capital investments.
The presenter noted SPLOST is longstanding in Cobb County, in place since the mid-1980s and continuously since 2005, and said the county and school district both use SPLOST while Cobb County still retains the lowest sales tax rate in the state of Georgia.
According to the presenter, SPLOST allows the county and its cities to fund major projects without issuing bonds, which "saves taxpayers millions of dollars in financing costs." Examples listed included courthouses, fire stations, libraries, event and community centers, senior centers, police precincts, expanded trail systems and parks improvements.
A significant portion of SPLOST funding has supported transportation maintenance — the presenter said it has paid for repaving "hundreds of miles" of county roads. The presenter added that SPLOST is funded in part by people who work in, visit or travel through Cobb County, reducing the reliance on property taxes.
The presenter warned that if SPLOST ended, the county would have to significantly slow repaving and delay other transportation projects. Voters are scheduled to decide in November 2026 whether to continue the program; the presenter said a complete project list will be published for public review before that vote and directed listeners to cobbcounty.gov/splost for updates.
The discussion in the transcript is informational and does not record any formal motions or votes; the decision to continue SPLOST will be made by county voters in the November 2026 election.
"SPLOST stands for special purpose local option sales tax. It is a 1% sales tax," the Unidentified Speaker said, describing the tax as a tool counties and cities may use, with voter approval, to fund one-time capital investments.
The presenter noted SPLOST is longstanding in Cobb County, in place since the mid-1980s and continuously since 2005, and said the county and school district both use SPLOST while Cobb County still retains the lowest sales tax rate in the state of Georgia.
According to the presenter, SPLOST allows the county and its cities to fund major projects without issuing bonds, which "saves taxpayers millions of dollars in financing costs." Examples listed included courthouses, fire stations, libraries, event and community centers, senior centers, police precincts, expanded trail systems and parks improvements.
A significant portion of SPLOST funding has supported transportation maintenance — the presenter said it has paid for repaving "hundreds of miles" of county roads. The presenter added that SPLOST is funded in part by people who work in, visit or travel through Cobb County, reducing the reliance on property taxes.
The presenter warned that if SPLOST ended, the county would have to significantly slow repaving and delay other transportation projects. Voters are scheduled to decide in November 2026 whether to continue the program; the presenter said a complete project list will be published for public review before that vote and directed listeners to cobbcounty.gov/splost for updates.
The discussion in the transcript is informational and does not record any formal motions or votes; the decision to continue SPLOST will be made by county voters in the November 2026 election.
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