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 is funded primarily through E-SPLOST. This is not a property tax increase and not a new or additional tax. The approved E-SPLOST continues the existing one-cent sales tax already in place in Gwinnett County.

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. In November 2025, voters approved the renewal of the existing E-SPLOST by 69.5% allowing GCPS to continue funding capital needs for an additional five years. This approval ensures continued investment in school facilities, infrastructure, and long-term capital improvements through the next E-SPLOST cycle.

Now that voters have approved 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

With voter approval of the E-SPLOST in November, the existing one-cent sales tax will continue beginning the Fall of 2026 and is expected to 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, E-SPLOST revenue is distributed based on student enrollment. Under this structure, GCPS is projected to receive up to $1.44 billion, while Buford City Schools is projected to receive up to $34.8 million.

No, this is not a new or additional tax. The approved E-SPLOST continues the existing one-cent sales tax that has been in place in Gwinnett County since 1997 and does not increase the current tax rate.

Collection for this E-SPLOST is scheduled to begin around October 2026, when the current E-SPLOST expires and will continue for up to five years or until the approved amount is fully 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.