Penny Tax Graphic

The DeKalb County School Facility Occupation Tax is a 1% sales tax on goods sold in DeKalb County to fund school facility needs. School boards representing nearly every student in DeKalb County have voted to place this question on the November ballot.

If the sales tax were to pass, the funds are distributed based on the number of students a district has within the county. School Boards are responsible for making the decisions regarding how sales tax dollars will be spent on facility needs.

Use of Funds

Can be used for:

  • New School Facilities

  • Additions & Renovations

  • Land Acquisition

  • Energy Efficiency

  • Paying Off Building Bonds

  • Architectural Planning

  • Durable Equipment

  • Safety/Security Improvements

Cannot be used for:

  • Salaries and benefits

  • Instructional costs

  • Textbooks and computers

  • Movable equipment

  • School buses

  • Operating costs

Items Not Taxed

  • If it is not currently taxed, it will not be taxed

  • Prescriptions and over-the-counter medications

  • Cars, Trucks, ATV’s, Boats, & RVs, Mobile Homes

  • Farm Equipment, Parts, and Farm Inputs

  • Services are also not taxed

  • Unprepared Food (groceries)

How Would GK Use the Funds?

Should the Penny Tax get approved, GK will utilize the funds they receive, which are estimated to be around $1 million a year, to lower your property taxes by putting the money towards paying the bonds that were issued to address the needs of our District Buildings.  These items include a new roof and power upgrades for the high school ($5 million est.), the solar project for all four buildings ($4 million est.), and Kingston Grade School HVAC and power upgrades ($1 million est.).

How Can These Funds Lead to Reduced Property Taxes?

The resources provided by the county sales tax for schools will pay for school facility maintenance and improvements that would otherwise be funded by property taxes. DeKalb County school districts with outstanding building bonds would be able to apply new revenue to retire, or pay off, the existing building and life safety bonds thus lowering the property tax. New revenues would allow a district to be less dependent on new bonding and/or levying property taxes to pay for costly facility projects.

Examples of Purchases With 1% Tax

Item(s) Purchased 1% Tax

$10.00 | Fast Food 10 cents
$500.00 | TV $5.00
$70.00 | Shoes 70 cents
$200.00 | Groceries No Increase, not taxed
$40.00 | Medicine No Increase, not taxed
$25,000 | Truck/Car No Increase, not taxed