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Stonecrest City Council Approved November 7, 2017 Referendum
Stonecrest City Council Approved
November 7, 2017 Referendum
City of Stonecrest Background
❖Elected officials (Mayor and City Council) was
sworn in May 8, 2017
❖Stonecrest has a population of over 53,000
citizens & covers over 29 square miles
❖The city has a diversity of land uses including
residential, commercial and industrial
❖The current transportation infrastructure has
not kept pace with the area’s rapid growth
❖The city has many transportation infrastructure
and capital improvement needs necessary to
support its economic development goals
Presentation Outline
❖Current Sales Taxes in DeKalb County
❖What is SPLOST & EHOST?
❖SPLOST Approval Process
❖How SPLOST Funds Can Be Used
❖Program Management Plan Approach
❖Stonecrest SPLOST Category Project List
❖Allocation of Funds to Municipalities
❖ Benefits of SPLOST
❖Contact Information for Questions
Current Sales Taxes in DeKalb County
80% Property Tax
Rollback
20% Transportation
Infrastructure
What is SPLOST?
❖Special Purpose Local Option Sales Tax
❖A SPLOST is an optional 1 percent county sales
tax used to fund capital outlay projects proposed
by the county government and qualified
participating municipal governments.
❖The tax is collected on items subject to the state
sales tax and use tax within the county, including
the sale of motor fuels as defined in O.C.G.A. §48-9-2.
❖The SPLOST is NOT imposed on the sale of
unprepared food (groceries) and pharmaceuticals.
❖Replace current HOST with EHOST
❖EHOST: Equalized Homestead Option Sales Tax
❖EHOST will be for 1 penny
❖EHOST funds used for 100% Property Tax
Rollback
❖SPLOST funds are used for transportation
infrastructure and capital improvements.
What is EHOST?
SPLOST Approval Process
❖Several steps are taken to ensure
public input is included
❖Final Step:
November 7, 2017 ballot
pairs the 2 referendums:
❖ EHOST
❖ SPLOST
November Ballot Referendums
❖ There are 3 referendums on the ballot
(both the EHOST & SPLOST referendums must be approved for both to be enacted):
➢ EHOST - A change from the homestead local option sales tax (HOST) to equalized
homestead local option sales tax (EHOST) would reduce residents’ property tax bills
countywide. Currently, only 80% of HOST goes toward property tax reduction and
20% for government infrastructure. If approved, 100% of EHOST revenue from this
existing 1 percent sales tax would be returned to DeKalb homeowners lowering
residents’ property tax.
➢ SPLOST - The creation of a special purpose local option sales tax (SPLOST) would
increase DeKalb’s sales tax rate to 8 percent and raise money to repave more than
318 miles of the county’s most worn-down roads, rebuild fire stations and repair other
infrastructure. The HOST and SPLOST questions are paired together on the ballot so
that both must pass to be enacted.
➢ FREEZE - The frozen exemption offsets DeKalb property tax increases caused by
rising property assessments. Voter approval of this measure would make the frozen
exemption permanent for as long as the EHOST — if it passes — remains in place.
Types of Projects Funded by SPLOST
• Transportation Improvements: paving/resurfacing (roads, streets, cul-de-sacs, and bridges), improvements to intersections (safety improvements, traffic flow, etc.), road diet
• Multi-modal Improvements: sidewalks and bicycle paths
• Public Works: water, sewer, drainage, storm water projects
Infrastructure Improvements
• Capital Projects: City Hall, courthouse or administrative buildings, community center, police services
• Other facilities: library, parks & recreation, local or regional jail, fire stations,
Capital Improvements/Facilities
Program Management Plan Approach
Phase Deliverable Duration
Phase I SPLOST Project Category List August 2017 – September 2017
Phase II* Comprehensive Transportation
Improvement & Design Plan
November 2017 – April 2018
Phase III* Detailed Project List for
Stonecrest SPLOST
April 2018
Phase IV* SPLOST Construction &
Program Management
January 2018 – December 2024
*if SPLOST & EHOST passes in November
SPLOST Category Project List
Projects for the City of StonecrestEstimated
SPLOST Funding
Resurfacing/Street Paving $10,000,000
Comprehensive Transportation
Improvement & Design (TID) Plan
$500,000
Transportation Improvements $18,039,000
Parks & Recreation $5,000,000
Bicycle & Pedestrian (Multi-modal)
Improvements
$3,240,000
Capital Improvements
• Public Safety/Community Center
(Fire Station & Police Services)
• City Hall Improvements
$7,161,000
SPLOST Construction & Program
Management Cost
$3,820,000
6 Year SPLOST TOTAL (estimate) $47,760,000
Allocation of Funds to Municipalities
❖Each municipality in DeKalb County will receive a
pro-rated share of SPLOST revenue based on its
population (2016 US Census estimate)
❖Stonecrest will receive its SPLOST revenue directly
from the Department of Revenue…
Allocation of Funds to Municipalities
City/CountyDistribution
Percentage
Unincorporated
DeKalb County
60.940%
Stonecrest 7.500%
Brookhaven 7.411%
Dunwoody 6.908%
Tucker 4.991%
Chamblee 4.000%
Decatur 3.224%
Clarkston 1.801%
Doraville 1.484%
Stone Mountain 0.894%
Avondale Estates 0.445%
Lithonia 0.294%
Pine Lake 0.108%
Benefits of SPLOST
❖Projected to generate more than $600 million in
DeKalb County for capital projects in its first six years
❖SPLOST funds relieves burden on residential property
tax for infrastructure improvements
❖SPLOST is for a specific period of time (6 years) and
is designated for a specific purpose
❖Non-residents who shop in DeKalb County help pay
for needed City/County infrastructure (30-40%)
❖Decisions are made on the local level
DeKalb County SPLOST
For more information about DeKalb County SPLOST 2017
http://DeKalbSPLOST.com
Contact Information for Stonecrest
John J. Funny
SPLOST Program Manager / Principal-in-Charge
GRICE CONSULTING GROUP
Plez A. Joyner
City SPLOST Director / Assistant City Manager
End of Presentation
SPLOSTSpecial Purpose Local Option Sales Tax
your pennies at work
