What is E-SPLOST?
E-SPLOST is the one-cent Education Special Purpose Local Option Sales Tax
E-SPLOST funds GCPS’ Capital Plan, which helps fund school buildings, buses, classroom technology, safety upgrades, and more. This keeps the general fund dollars in the classroom.
This November, Gwinnett voters will decide whether to continue this one-cent sales tax. E-SPLOST has been in place since 1997 and helps make sure GCPS schools stay modern, safe, and ready for students.
What is the Capital Plan?
The capital plan supports students and staff every minute of every day. Almost everything that students and staff see or use is a capital expense.
GCPS develops a capital plan every five years, aligning with the GaDOE. The upcoming capital plan covers 2026–2031.
Capital Plan projects fall into three main categories: Safety and Security; Facilities Renewal and Expansion, and Technology and Learning.
Safety and Security
Spending on safety and security includes all the protection features in place in schools: visitor management; weapons detection and crisis alert systems; cameras and emergency communication systems, and vehicles for school resource officers. All physical aspects of school security from fences to vestibules are funded through the capital plan.
Facilities Renewal and Modification
Since 1997, GCPS opened 64 schools throughout Gwinnett. It’s time to replace HVAC systems in 35 schools, more than 60 roofs at 39 schools, carpet or flooring at a number of schools, and improve paving, stormwater systems, and other underground infrastructure at schools across the county.
In addition to making sure our schools are safe and comfortable, capital plan funds provide for modifications to support educational priorities. Funds support career and college development programs, science labs and special education spaces, adaptive playgrounds and middle school athletic fields, and common areas to concessions and visitor-side facilities at our high school campuses.
Facility Expansions
The capital plan includes a new centrally-located Career and Technical Education High School, which will expand learning opportunities for all students. Classroom additions are planned for several elementary schools, and at a middle and high school.
Technology and Learning
Technology expenditures include modernizing student and staff devices, network infrastructure, media center amenities, cybersecurity systems, and data and cloud services. Not only that, funds are used to replace music and PE equipment, furniture, instructional materials, and ensure a reliable school-to-home communication tool is available district-wide.
E-SPLOST ALL DAY EVERY DAY
All GCPS schools have Raptor visitor screening systems in security vestibules. No visitor can enter a school without being screened.
Weapons detection systems are being installed in all high schools this fall and in middle schools this fall and winter.
GCPS buses transport 130,000 students to school and back home, traveling over 129,000 miles per day.
E-SPLOST funds improve
playgrounds with adaptive
equipment, making play safe
and fun for all elementary
school students.
From student Chromebooks to
school communication systems,
E-SPLOST funds technology that
makes it easier for students to
learn and teachers and families
to stay connected.
CTAE and science labs, classrooms,
broadcast studios, and equipment
give students real-world, hands-on learning experiences to prepare them for college and careers.
E-SPLOST helps improve gyms,
stadiums, athletic fields, and tracks from elementary to high school.
In addition to LED lights for evening events, E-SPLOST
funds also pay for visitor-side facility upgrades at fields.
No one plays every game at home!
10 Things to Know About E-SPLOST 2025
1. What is E-SPLOST?
It’s a one-cent sales tax on things people buy in Gwinnett County that supports the capital needs of the school system, including renewal of existing schools, new classrooms, technology, buses, safety systems, and more.
2. The ask is to continue E-SPLOST.
E-SPLOST has been in place in Gwinnett County since 1997. Voters are being asked to renew E-SPLOST to continue supporting the GCPS Capital Plan.
3. E-SPLOST supports our Capital Plan.
The sales tax helps build new schools and additional classrooms, fix roofs and HVAC systems, upgrade playgrounds, and buy buses, computers, and textbooks. By using E-SPLOST funding other revenue resources are not diverted from teaching and learning.
4. E-SPLOST benefits every school.
If E-SPLOST 2025 is approved, all clusters will see improvements, including additions, renovations, safety upgrades, and better technology and every GCPS school will benefit from at least one project.
5. E-SPLOST keeps property taxes down.
The one-cent sales tax can help keep property taxes lower by providing the revenue for capital projects. Even visitors who shop, eat, and recreate in Gwinnett County but do not live in our county help support our students and schools.
6. Voting Day is November 4, 2025.
All registered voters in Gwinnett County can vote. November 4 is also a Digital Learning Day for students. The last day to register to vote on November 4 is October 6, 2025.
7. There are financial implications if E-SPLOST doesn’t pass.
GCPS may have to raise the millage rate which will increase property taxes for homeowners or delay needed repairs and school construction which may impact the safety and comfort of our learning environments.
8. E-SPLOST supports student safety and learning.
E-SPLOST funds will improve and support safety and security systems, provide updated learning tools, and support safe transportation for students through safe, reliable buses.
9. Everyone pays their share.
Whether you live in Gwinnett or are just passing through—if you shop here, you help fund better schools.
10. It’s an investment in our children’s future.
E-SPLOST helps create safe, modern, and engaging schools for all students in GCPS—now and in the future.