(SmyrnaVinings.News) — Cobb County voters will decide Nov. 3 whether to renew the county’s 1% special purpose local option sales tax for up to six years, raising an estimated $1.15 billion for county and municipal capital projects.
The proposed 2028 SPLOST would follow the current program, which expires at the end of 2027. Smyrna is among seven cities that would receive funding through their respective shares of the tax.
If approved, Cobb’s total sales tax rate would remain at 6%. That includes the state’s 4% tax, the 1% education SPLOST and the 1% county SPLOST.
What it would fund: The ballot question identifies five categories: transportation, infrastructure, parks and recreation, facilities and technology.
Transportation projects include road paving, intersection and railroad crossing improvements, sidewalks, bridge repairs, school zone safety measures, traffic management, transit capital improvements and public parking.
Infrastructure projects include water, stormwater and drainage improvements, streetscapes, signs, electric vehicles and charging stations. Parks funding could support facility renovations, sports complexes, synthetic turf replacement, greenways and trails.
Facilities and technology: The proposal includes construction or improvements to libraries, senior centers, public safety facilities, community centers and other government buildings.
It also identifies a State Court courthouse, an adult detention center infirmary building, solid waste transfer stations, fleet replacements and equipment purchases.
Technology projects include cybersecurity, communications and recordkeeping systems, financial software, digital services, public safety technology and improvements to the countywide emergency dispatch system.
How it works: SPLOST is a temporary, voter-approved tax for eligible capital projects. County SPLOST revenue cannot fund routine operating expenses.
The proposed projects must be within Cobb County, including unincorporated areas and Acworth, Austell, Kennesaw, Mableton, Marietta, Powder Springs and Smyrna.
The ballot asks voters to approve or reject the renewal covering the listed project categories. The $1.15 billion figure estimates revenue over the proposed tax period.

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