Capital Plan 2031

Simply put, the GCPS Capital Plan supports our students and staff every minute of every school day. From the buses that safely transport our students, to our high-quality school facilities and learning environments, to our textbooks and technology, safety and security systems that monitor our buildings, our playgrounds, and even desks for students and staff, the capital plan provides the resources necessary for learning.

A capital plan outlines major improvements to school buildings and learning environments. It includes:

• Adding to, renewing, renovating, and modifying existing schools and facilities
• Building new schools and educational facilities
• Upgrading safety and security systems
• Investing in technology, instructional materials, and equipment
• Replacing school buses and support vehicles

Since 1997, E-SPLOST has served as the primary funding source for Gwinnett’s capital improvements, which are carefully planned on a five-year cycle. Thanks to strong community support, voters have renewed each E-SPLOST program to maintain and improve our schools, supporting our students and staff in Gwinnett classrooms.

The Capital Plan 2031 will be funded primarily through E-SPLOST, if approved by voters. This is not a property tax increase, this is not a new additional tax, E-SPLOST 2025 is a proposed continuation of the existing one-cent sales tax already in place

E-SPLOST stands for Education Special Purpose Local Option Sales Tax. This one-cent sales tax ensures that one-cent of every dollar spent on retail purchases in Gwinnett County funds school renovations, modifications, expansions and improvements. Everyone who shops in Gwinnett County, including visitors, contributes to maintaining our schools. E-SPLOST provides a dedicated source of funding for school improvements, without raising property taxes on Gwinnett County residents and businesses.

Since 1997, E-SPLOST has been the primary funding source for K-12 capital renewal in all Metro Atlanta school districts, including Gwinnett.

An E-SPLOST must be approved by a majority of county voters. The November 2020 referendum that continued the existing E-SPLOST to fund GCPS capital needs was approved by 76.6% of voters. The current E-SPLOST will end in 2026. Voters will decide whether to renew it for another five years.

If voters approve the continuation of the one-cent sales tax on November 4, 2025, it will help fund school improvements across the district through the Capital Plan 2031. Capital Plan 2031 includes systemwide improvement projects listed below. Every school in the district benefits from one or more improvements in every capital plan. All planned improvements are dependent on anticipated revenue and estimated cost and may be subject to change during the 5-year capital plan.

School building improvements are determined based on need and available funding, and not all projects will occur at every school. Each spring, GCPS will present a Capital Plan update to the Board of Education and the public, sharing those school building improvement projects that are planned for the upcoming year.  

Safety Enhancements

• Weapons detection systems in middle and high schools
• New school police vehicles for additional SROs
• Continued support and upkeep of Crisis alert and visitor management systems
• Better communication tools with police and emergency responders
• Stronger cybersecurity
• Continued support and upkeep of cameras, fencing, and intercoms

School Building Improvements

• New roofs and HVAC systems
• Upgraded lighting and electrical systems
• Fire alarms and safety system updates
• New flooring/carpet, renovated interiors/exteriors as needed
• Updates to select cafeterias, high school media centers, and special education spaces
• Theater lighting and sound upgrades at select high schools
• Playground improvements and middle school athletic field upgrades
• Improvements to high school stadium visitor concessions and restrooms
• Stadium lighting and turf/track replacements as needed
• Paving, concrete work, and underground utility repairs

Capacity to Address Overcrowding

• A new centrally located Career and Technical Education High School Facility
• School additions and/or reconfigurations at
  • Arcado Elementary School
  • Head Elementary School
  • Starling Elementary School
  • Trip Elementary School
  • Bay Creek Middle School
  • Brookwood High School
  • Grayson High School

Technology replacement and maintenance

• Refresh of classroom technology, including student computers and printers
• Replacement of outdated teacher and staff laptops
• Updated internet systems, servers, software, and licensing for equipment
• Backup systems and cybersecurity tools

Instructional Materials & Equipment

• Digital learning and textbook pilots, adoptions
• Updated furniture, PE gear, musical instruments, and career tech equipment
• Furniture and supplies for new or renovated learning spaces

Bus and Vehicle Replacements

• Replacement of school buses and support vehicles

Review the Planned Cluster Projects

Regardless of funding source, capital plans are essential. School roofs, HVAC systems, student and staff devices, network systems, instructional materials … all must be renewed or replaced. Without E-SPLOST revenue, the funding must come from other sources.

Approval of the November 2025 referendum would enable GCPS to continue collections of the existing sales tax and enable staff to seamlessly begin implementing Capital Plan 2031.

GCPS is responsible for maintaining our schools, buildings, and vehicles. Our school buildings, technology, and safety systems must be updated regularly to serve our students well. Some key reasons for action now include:

• The current E-SPLOST expires in 2026
• Enhanced safety and security for students and staff
• Aging buildings and equipment that need replacement
• Growing communities that need more classroom space
• Necessary technology replacement, upgrades, and software licensing
• Updated instructional materials to support student learning

By law, E-SPLOST can be used only for certain capital projects, such as buildings, safety and security, furnishings, buses, instructional materials, and computers. It cannot be used for the day-to-day operational expenses of a school system.

If voters approve the E-SPLOST in November 2025, it will not create an additional tax—it will just continue the current one-cent sales tax.

Here’s why it’s on the ballot in November 2025: Each E-SPLOST can only collect a set amount of money or run for five years, whichever comes first. Due to inflation, both construction costs and sales tax revenue have increased over the past five years. GCPS expects to hit the approved cap from the 2020 referendum by Fall 2026.

So, if the 2025 E-SPLOST is approved, collections will continue with no break in funding just as it has since 1997 —helping us keep learning environments safe, modern, and well equipped, setting our students up for success.

If voters approve E-SPLOST on November 4, the current one-cent sales tax will continue starting in the Fall of 2026 and will generate up to $1.47 billion over a five-year period or until that amount is fully collected, whichever comes first.

Because Gwinnett County includes both GCPS and Buford City Schools, the money is shared based on student enrollment. GCPS would receive up to $1.44 billion, and Buford City Schools would receive up to $34.8 million.

No, this is not a new or additional tax. The proposed E-SPLOST 2025 would continue the one-cent sales tax that has been in place in Gwinnett County since 1997 and would not increase the current one-cent sales tax.

Collection for this E-SPLOST would start around October 2026, when the current E-SPLOST expires and last up to five years, or until the approved amount is collected—whichever comes first.

E-SPLOST is a consumption tax. Anyone who makes a purchase or does business in Gwinnett County contributes one penny of every dollar spent to fund our capital needs, regardless of whether they live in Gwinnett or are just visiting the county. This includes purchases made by people who come into Gwinnett County for concerts, sporting events, expositions, and retail shopping.

Improved Learning Environments

• Safe, comfortable, and dry schools: E-SPLOST enables planned renovation and renewal of schools including HVAC and roofing replacements
• New classrooms: Funds from E-SPLOST are used to build new classrooms to address overcrowding, and ensure each student has a comfortable and safe learning space.
• Modern technology: E-SPLOST provides up-to-date computers, devices, wireless and wired school networks, enterprise software, and other tools that make learning engaging and relevant for students.

Enhanced School Safety

• Security upgrades: The tax helps pay for weapons detection, crisis alert and visitor management systems, security cameras, secure entrances, and other measures to keep our children safe at school.
• Transportation safety: Funds are used to purchase new school buses, ensuring students have safe and reliable transportation.

GCPS cannot use E-SPLOST funding to pay for positions such as teachers, bus drivers, custodians, etc. However, salaries associated with the execution of the capital plan, such as construction staff, can be paid for with E-SPLOST funding.

E-SPLOST is an investment in our children’s education and safety. By contributing just one cent on the dollar, we can provide better learning environments and ensure our schools are safe places for all students. It’s a small contribution that makes a big difference in our community.

• Shared Contribution: Everyone who makes a purchase in our county contributes, including visitors.
• Direct Impact: Funds go directly to school improvements, technology and safety measures.
• Impact to Property Taxes: This consumption sales tax helps fund school capital projects that would otherwise have to be paid for with funds raised from property taxes.

The Gwinnett County Board of Education approved a resolution and referendum language on June 26, 2025.

The referendum for E-SPLOST 2025 will appear on the ballot on Tuesday, November 4, 2025.

All registered voters in Gwinnett County may participate in the election.

E-SPLOST (Education Special Purpose Local Option Sales Tax) is the main way GCPS pays for school buildings, technology, safety upgrades, and classroom materials, without using general operating funds. For nearly 30 years, this one-cent sales tax has helped keep schools safe, modern, and well-equipped.

If E-SPLOST is not approved in November 2025:

• The district would need to find other ways to pay for school repairs, new construction, and equipment.
• These costs are not optional, so the district would have to consider how to greatly increase general fund revenue and reduce spending.
• This may mean increasing property taxes and using general funds (money meant for daily operations like teacher salaries that support learning) that would impact current programs and services.  
• Some projects in the Capital Plan 2031 might be delayed or not completed.
• The next chance to vote on a school SPLOST would be in 2027, which could result in a gap in funding for critical repairs and upgrades.

Since 2019, the Gwinnett County Board of Education has significantly lowered the millage rate. The district has been able to do this, in large part because E-SPLOST helped cover capital expenses. 

To register to vote in Gwinnett County, you must be:

• A citizen of the United States. (or use "A United States Citizen")
• A legal resident of Gwinnett County.
• 17 ½ years of age to register to vote.
• At least 18 years old on or before the date of the primary or election in which such person seeks to vote.

Where can I register?

• Offices where driver’s licenses or ID cards are issued
• Offices where persons apply for public assistance, or which administer programs for the disabled
• Voter Registration and Elections Office
• Gwinnett County Public Schools
• Gwinnett County public libraries
• Gwinnett County city halls
• Online at www.mvp.sos.ga.gov/s/

You must be registered 30 days prior to any election to be eligible to vote in that election. If you are already registered and have had a change of name or address, it must be changed 30 days before any election.

Check your registration status, even if you’ve voted before, as there are several special elections in 2025. Visit the Georgia Secretary of State’s website at www.mvp.sos.ga.gov/s/ to check your registration and upcoming election date. If you can’t locate any information about your voter registration status, contact the Gwinnett County Board of Registrations and Elections office at 678-226-7210. Follow this same procedure if you’ve recently made a change to your name and/or address.