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Gwinnett County Public Schools

Capital Plan

As the 10th largest school district in the United States, Gwinnett County Public Schools (GCPS) manages a large capital plan, relying on funds from E-SPLOST, G.O. Bonds, and other revenue sources to ensure that our district remains a system of world-class schools.

What is a capital plan?

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, 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.

Since 1997, E-SPLOST revenue has been the primary source of funding for the district’s capital program. Capital needs and improvements are planned on a five-year cycle, and each subsequent E-SPLOST program has been renewed by Gwinnett County voters. The funding from E-SPLOST has provided the resources required to keep GCPS growing, thriving, and providing the very best for our students and staff.

What is E-SPLOST?

E-SPLOST is a Special Purpose Local Option Sales Tax (SPLOST) for education. This one-cent sales tax on retail purchases in Gwinnett County funds school improvements. Everyone who shops here contributes, including visitors. This funding helps the county avoid higher taxes or loans with interest.

Since its beginning, E-SPLOST revenue has made possible the construction of 64 new schools and 101 school additions, along with funding the technological upgrades and modernization of our classrooms and student and staff devices, and ensuring safe, efficient, and effective learning environments for all.

Capital Plan and E-SPLOST—Funding the Future for our Students

As Gwinnett County Public Schools plans the next capital plan, the district adheres to a well-established and comprehensive process that aligns anticipated resources with identified needs of the district, forecasted over a five-year period.

Future plans will continue the mission of keeping our schools safe, strong, and ready for the future. Projects proposed in the upcoming capital plan include safety and security investments for our schools; the modernization of student and staff technology and instructional materials, and improvements to our facilities and local schools. Facility enhancements may include additional classrooms to address growth, along with replacement of HVAC, roofing, and carpet; improvements to cafeterias and playgrounds; paving, painting, upgrades to the athletic facilities, and energy-saving initiatives for both classrooms and stadiums.

GCPS identifies future capital plans based on anticipated need, using the condition and age of critical building systems and infrastructure as a determinative factor. As our schools and facilities get older, it is important that GCPS prioritizes the regular refresh of our buildings and replacement of our operating systems, so that students can continue to learn in an environment free of distractions.

Additional Capital Plan Information and Resources

The Capital Plan 2026-2031 Coming Soon! - The November 2025 ballot may include a ballot question for the continuation of E-SPLOST to help fund the Capital Plan 2026-2031. To prepare, GCPS began reviewing capital needs in Fall 2024. The district is now gathering input from staff and the community through Area Board and Town Hall Meetings. This feedback, along with data from the needs assessment, will help shape a recommendation that will be shared with the Board of Education in Summer 2025.

The Capital Plan 2022-2027 - In November of 2020, Gwinnett County voters approved a continuation of E-SPLOST to fund The Plan 2022-2027.   

Monitoring Growth and Development - To ensure Gwinnett County Public Schools is proactively planning for growth, staff works closely with our County and municipal planning departments to monitor proposed and active residential development.

E-SPLOST Accountability - In addition to monthly reports to the Board of Education regarding the progress of our building program, the GCPS E-SPLOST program is audited, and the capital budget is reviewed and published annually.

Questions and Answers - Staff has included responses to commonly asked questions regarding the funding, financing, and execution of The Plan.