SPLOST at Work in Gwinnett County - The place Gwinnett residents trust to explain what’s happening

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New Sidewalk Project Near Dyer Elementary Improves Safety and Access

A new year brings a new SPLOST update in Gwinnett County, and this one puts student safety and walkability front and center. Thanks to funding from the Special Purpose Local Option Sales Tax (SPLOST), Gwinnett County is investing $1.3 million to improve pedestrian access near Dyer Elementary School.

This project is part of the County’s long-standing commitment to building safer, more accessible, and more sustainable communities—one penny at a time.

What the New SPLOST Project Includes

The SPLOST-funded improvements focus on key walking routes near Dyer Elementary School:

New sidewalks on the north side of Hurricane Shoals Road, running from the school to Retreat Drive
New sidewalks on the west side of Rabbit Hill Circle, connecting Hurricane Shoals Road to Hood Road

These upgrades will make it safer for students, parents, teachers, and nearby residents to walk to and from the school while improving overall pedestrian connectivity in the area.

What Is SPLOST and Why It Matters

SPLOST stands for Special Purpose Local Option Sales Tax. It is a one-cent sales tax that Georgia voters can approve to fund major capital improvement projects in their county.

In Gwinnett County, SPLOST has been in place since 1985. Voters decide whether to approve each SPLOST program, how long it will last, and what types of projects it will fund. Every approved SPLOST penny must be used for specific purposes outlined in the voter referendum.

In simple terms:
Every dollar spent in Gwinnett County contributes one penny to projects that improve daily life.

How SPLOST Benefits Gwinnett Residents

SPLOST allows Gwinnett County to pay for major infrastructure without taking on heavy long-term debt. By using sales tax revenue instead of issuing bonds, the County has:

Invested more than $2.9 billion in community improvements
Saved over $1 billion in financing costs
Reduced the need for property tax increases

SPLOST helps fund projects that residents use every day, including roads, parks, libraries, public safety facilities, and sidewalks like the one near Dyer Elementary.

Where SPLOST Money Goes

Gwinnett County uses SPLOST revenue to fund:

Transportation projects
Parks and recreation facilities
Public safety buildings (police, fire, courts)
Libraries and senior services

Cities within Gwinnett County also receive a share of SPLOST revenue. These funds support city-level transportation, water and sewer systems, parking facilities, and administrative buildings.

Transparency: How Your SPLOST Penny Is Monitored

Gwinnett County has citizen oversight built into the SPLOST process.

Since 2005:

Citizen review committees examine financial audits
Committees help prioritize projects
Recommendations are made to the Board of Commissioners
Long-range plans guide spending decisions

Residents can also view photos and progress updates during twice-yearly SPLOST update presentations, keeping the process open and transparent.

A Look at SPLOST Over the Years

Gwinnett voters have approved multiple SPLOST programs over the decades. These programs funded many of the County’s most recognizable projects.

2017 SPLOST

Approved: November 2016 (63% in favor)
Collected: April 2017 – March 2023
Revenue: $950 million

Major funding areas included:

Transportation: $486.3M
Parks and Recreation: $108.5M
Civic Center Expansion: $67.3M
Public Safety: $52.4M
Libraries and Senior Services
Cities Share: $201.8M

2014 SPLOST

Approved: November 2013 (58% in favor)
Revenue: $440.3 million

Focused on transportation, public safety, parks, libraries, senior services, and city projects.

Earlier SPLOST Programs (1985–2009)

SPLOST has funded major Gwinnett landmarks and infrastructure, including:

Gwinnett Justice and Administration Center
Sugarloaf Parkway and Satellite Boulevard
Harbins Park and thousands of acres of greenspace
Libraries, police stations, and fire stations across the county

Each program reflects voter priorities at the time.

What About Schools? Enter E-SPLOST

In 1997, Georgia school boards gained the option to use E-SPLOST, a similar one-cent sales tax dedicated to school construction and improvements. While separate from county SPLOST, both programs work together to support growing communities like Gwinnett.