Cobb County Special Purpose Local Option Sales Tax
Cobb County, Georgia · November 3, 2026
Full ballot text
Shall a special 1 percent sales and use tax be re-imposed in the special district of Cobb County for a period of time not to exceed six years and for the raising of an estimated amount of $1,150,000,000.00 for the purpose of funding the following for the County and the seven Municipalities in Cobb County from their respective shares, including the Cities of Acworth, Austell, Kennesaw, Mableton, Marietta, Powder Springs and Smyrna? (1) Transportation Improvements including: roadway and street paving and resurfacing; roadway and corridor redevelopment, infrastructure and safety improvements; intersection and railroad crossing improvements; sidewalk and pedestrian facilities and safety improvements; repair/replacement/rehabilitation of bridges, culverts and roadway drainage systems; traffic operations, efficiency and safety improvements; school zone and traffic calming improvements; traffic management and congestion relief improvements; traffic system (ATMS) improvements; signage and street marking improvements; transportation technology improvements, transit capital improvements, public parking improvements; and Cumberland/Town Center Community Improvement Districts transportation infrastructure improvements; and (2) Infrastructure Improvements including: water, stormwater and drainage infrastructure and system improvements and upgrades; Gateway and streetscape, signage and wayfinding improvements; E.V. vehicles and charging stations; and (3) Parks and Recreation Improvements including: parks facilities renovations, additions, improvements and equipment acquisition and upgrades; parks technology, life safety and security improvements; parks buildings renovations and improvements including mechanical system replacements and subsurface infrastructure improvements; resurfacing and repaving of parks access roadways and parking lots; synthetic turf replacement and conversion; sports complex improvements; and improvements to greenways, trails and multi-use trails; and (4) Facility Improvements including: the construction, replacement, renovation, rehabilitation, enhancement or upgrade of libraries; senior centers; public safety facilities; solid waste transfer station(s); community centers; a State Court courthouse; an Adult Detention Center Infirmary Building and related improvements; county and municipal buildings, systems and facilities; fleet replacements including maintenance and sanitation trucks and police cars; and the purchase and acquisition of real property and equipment, including public safety equipment, for such improvements, as needed; and (5) Technology Improvements including: the installation, enhancement or upgrade(s) to infrastructure technology, communication and recordkeeping systems; audio/visual systems; enhanced life safety and security improvements at public facilities; Geographic Information System; security and cyber security protection systems; enterprise systems and financial enterprise software; data management and modernization; digital access and citizen engagement system(s); digital government business systems; public safety technology upgrades; and improvements to the Countywide E-911 system; All such projects are to take place within the special district of Cobb County, including unincorporated Cobb County, and the Cities of Acworth, Austell, Kennesaw, Mableton, Marietta, Powder Springs, and Smyrna.
What it does
This would re-impose a 1 percent county sales and use tax for up to six years to raise an estimated $1.15 billion, shared by Cobb County and its seven cities. Proceeds would fund road paving and safety work, sidewalks and transit capital, water and stormwater infrastructure, EV charging, parks and trails, libraries, senior and community centers, public safety facilities and vehicles, a State Court courthouse and a detention center infirmary, and technology and E-911 upgrades. If it fails, the sales tax rate drops and these projects would need other funding or be deferred.
How it lines up with you
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Dossier
Researched 2026-09-22 · Claude Code research agent with web searchA yes vote renews Cobb County's 1% SPLOST for six years (2028-2033), raising an estimated $1.15 billion split between the county (~$794.5M) and its seven cities (~$355.5M) for roads, public safety facilities, parks, libraries and technology; a no vote lets the tax lapse when the current SPLOST expires December 31, 2027. County commissioners and city mayors support continuing the program; no organized opposition campaign was found, though two commissioners objected to the process used to add a late project to the list.
What it does
A yes vote renews Cobb's 1% SPLOST for six more years, raising an estimated $1.15 billion from January 1, 2028 through December 31, 2033, split between the county ($794.5M) and its seven cities ($355.5M, 36.4%) (MDJ; East Cobb News). Funds go to roads, bridges, sidewalks, water/stormwater systems, parks, a new State Court courthouse, fire stations, a jail infirmary, libraries, senior centers and technology upgrades (WSB Radio). A no vote lets SPLOST lapse when the current tax expires December 31, 2027; voters would have to approve any future renewal separately (Cobb Courier).
Why it's on the ballot
This is a local referendum, not a legislative act. Commissioners and the seven cities began the required joint project-list process in June 2025 (Cobb County), adopted the county project list 4-1 on April 29, 2026 (East Cobb News), and voted to call the November 3 referendum in June 2026 (Cobb Courier). Stated purpose: continued capital funding without raising property taxes.
Who supports it and why
No formal campaign committee was found. Smyrna Mayor Derek Norton and Austell Mayor Ollie Clemons, whose city has a "critically important" limited budget, both spoke favorably of the funding it provides (Cobb Courier).
Who opposes it and why
No organized "vote no" campaign was found. Commissioner Keli Gambrill cast the lone dissenting vote on the project list in April 2026, and Commissioner JoAnn Birrell objected too, over a late, unvetted $5 million addition Gambrill called "disingenuous to the public" — a process complaint, not a stated stance against the tax (East Cobb News).
Money
No SPLOST-specific campaign committee or finance filing, for or against, was found in news coverage or Georgia's ethics-disclosure system.
What to watch
The tax runs six years and by law funds only capital projects, not operations (Cobb Courier). Reported totals shifted during the process — an earlier draft cited $696.5M/$454.5M before the list finalized near $794.5M/$355.5M (MDJ; East Cobb News). A Citizens' Oversight Committee monitors spending after passage (Cobb County).
What we couldn't find
No support/opposition committee, no independent fiscal analysis, no polling, and no single document confirming each city's finalized individual project list.
Sources (7)
- New courthouse, fire stations, parks: Cobb's $1.15B SPLOST nears ballot (Marietta Daily Journal)
- Cobb County voters to weigh in on SPLOST Nov. 3 (Cobb County Courier)
- County, city leaders begin SPLOST renewal process (Cobb County government)
- SPLOST proposal moves to November ballot in Cobb County (WSB Radio)
- Cobb County Explained: What Is SPLOST? (Cobb County Courier)
- 2028 Cobb SPLOST project list adopted with late objections (East Cobb News)
- SPLOST Citizens' Oversight Committee (Cobb County government)