The Penny Tax: What You Need to Know About SPLOST

Cobb Residents currently pay a 6% sales tax.

• 4% goes to the state of Georgia

• 1% goes to education

• 1% is an optional tax that is set aside for county-wide projects.

Let's explore that last 1%—the SPLOST.

What exactly is SPLOST?

SPLOST stands for Special Purpose Local Option Sales Tax.

In plain English, it is a one-penny sales tax on most purchases in the county. It is a temporary "optional" tax that must be approved by voters every six years.

Money made from SPLOST funds things like road and bridge repairs, sidewalks, community building construction, and even park benches.

In fact, SPLOST projects have included improvements to the East-West Connector, renovations to the South Cobb Library, and development of a green space in downtown Smyrna.

SPLOST funded this green space in downtown Smyrna

These funds cannot be used for operating expenses, but only the building of a project.

For instance, SPLOST can buy the bricks and mortar for a new library or pay to pave a road (the "projects"), but it cannot be used to pay the librarian’s salary or the city's monthly electric bill (the "operating expenses").

As Smyrna Mayor Derek Norton recently noted, this money covers everything from "unsexy" infrastructure like road paving, water, and sewer lines to "shiny" objects like new park benches and playgrounds.

Why are we talking about this now?

Remember how this has to be approved every six years?

The current SPLOST program is set to end on December 31, 2027. If voters approve a new one this November 2026, the next round of funding will run from January 1, 2028, to December 31, 2033. If voters say "no," the tax disappears, but so does the funding for the projects on the list.

Note: The SPLOST program has been in place for the past 30 years.

On January 13, Cobb Commissioners approved a preliminary project list. Think of this as the city and county's "wish list" of everything to build or fix over those six years.

Because Mableton is now its own city, we would get a share of that penny tax to spend on projects in our community. Importantly, since we’re the largest city, we would also get the largest share of the SPLOST dollars.

Your Seat at the Table: The Mableton Meetings

Here's the thing: The list isn't final yet. Before the Board of Commissioners officially approves the project list on April 28, 2026, they are asking for your input.

If you want to see a new traffic signal at a dangerous intersection, more sidewalks in your neighborhood, or better amenities in your local park, this is your opportunity to speak up.

The county is hosting two specific community meetings for Mableton residents:

• When: Wednesday, January 21 and Thursday, January 22

• Time: 6:00 PM – 8:00 PM (both days)

• Where: Public Safety Training Center, 2435 East-West Connector

Whether you want to advocate for a specific project or voice concerns about how the money will be spent, these meetings are the most direct way to exercise your stewardship of our community’s future.

Curious to see what's on the list? Click here to see some of the proposed projects.

I’d like to thank Councilwoman Cassandra Brown and Terry Heinlein for their help in providing insights for this post.