Brookhaven voters decide Tuesday on a five-year renewal of DeKalb's 1-cent school sales tax and a bigger senior homestead exemption. What each question says.
Brookhaven voters will decide two tax questions Tuesday, Nov. 3. One would keep DeKalb County’s 1-cent school sales tax for five more years. The other would raise the city’s homestead exemption for senior citizens and disabled people.
Both appear in the special election section of the DeKalb County sample ballot. That part of the ballot also has a special election for the District 2 seat on the Brookhaven City Council.
This story covers only what the ballot says and what the bodies behind each question have published. We do not endorse any candidate or position.
The school sales tax: E-SPLOST VII
E-SPLOST stands for Education Special Purpose Local Option Sales Tax. The ballot asks whether the 1-cent sales tax for schools now charged in DeKalb County should be reimposed on July 1, 2027, when the current tax expires. It would run for no more than 20 quarters, which is five years.
The tax could raise up to $1,046,154,324 in total. The ballot splits it among three school systems:
| School system | Maximum |
|---|---|
| DeKalb County School District | $946,773,776 |
| City Schools of Decatur | $57,876,355 |
| Atlanta Public Schools | $41,504,193 |
Brookhaven’s public schools are part of the DeKalb County School District. The ballot lists the Atlanta share under the legal name Atlanta Independent School System.
For the DeKalb County School District, the ballot lists five uses:
- adding to, renovating, replacing and equipping schools, support facilities, athletic fields and physical education facilities
- buying land for, building and equipping new and replacement schools and support facilities
- capital improvements at existing and new schools, buildings and facilities
- hardware, software and other technology improvements
- school buses, support vehicles and other capital equipment
A yes vote would also approve up to $500 million in general obligation bonds for the DeKalb County School District. The district’s E-SPLOST FAQ says the bonds would let it start projects before the sales tax money comes in. Issuing them would take a separate vote of the Board of Education after the referendum, the district said.
What the district says about it
The district said E-SPLOST VII is a continuation of the existing tax. It is not an extra cent and would not raise the current sales tax rate, according to the FAQ.
Other points from the district’s E-SPLOST page:
- The money can pay only for capital projects, not teacher salaries or employee benefits.
- Anyone who makes taxable purchases in DeKalb County pays it, including visitors and people who work or shop in the county.
- DeKalb voters have approved six earlier E-SPLOST programs. The most recent was in November 2021.
- The current program, E-SPLOST VI, ends June 30, 2027, or sooner if it reaches its cap.
- If voters say no, the district said it would need to find “other legally available funding sources” for its capital needs.
The district has not published a list of E-SPLOST VII projects. Its page says the Board of Education “is currently considering E-SPLOST projects.” The district also states that it does not support or oppose any ballot measure.
What it has paid for in Brookhaven
The biggest current E-SPLOST project in Brookhaven is the expansion and modernization of Cross Keys High School on North Druid Hills Road. The district put the project at $148,421,607 when it broke ground in August 2025. Its groundbreaking story said the project “was funded by voter-approved E-SPLOST.”
The senior and disability homestead exemption
The second question applies only to Brookhaven voters. It comes from House Bill 1307, Act No. 555, and amends the city’s charter. The ballot asks:
“Shall the Act to incorporate the City of Brookhaven be amended so as to increase the current homestead exemption for senior citizens and disabled persons from $160,000.00 to $200,000.00?”
The city’s 2027 proposed budget describes the same referendum in different figures. It says the exemption for eligible seniors would rise from $500,000 to $600,000 of appraised value. The ballot question does not say whether its figures are appraised or assessed value, and the budget does not explain the difference.
If voters approve it, the change would take effect for the 2027 tax year, the budget says. It puts the extra saving for eligible seniors at $154 a year on Brookhaven property taxes. That would take their total annual saving from $770 to $924, according to the city.
The city put the question on the ballot to soften the 2026 increase in its millage rate, the budget says. That was the first increase in the city’s 14-year history. Our story on the 2027 proposed budget has more on the tax rate.
The saving the city describes is on the city’s share of the tax bill, which is the smallest part. The Budget in Brief puts Brookhaven’s rate at 4.310 mills, against 14.379 for DeKalb County and 22.780 for the school district.
City Council, District 2
The ballot has a special election for the District 2 seat on the City Council. It fills the rest of the term of Jen Owens, who resigned, according to the ballot.
Conor Sen is the only candidate listed. There is also a write-in line. The city’s 2027 Budget in Brief lists Sen as the District 2 council member. Only voters who live in District 2 will see this race.
Three statewide amendments
Every Georgia voter will see three proposed amendments to the state constitution. The ballot asks whether to:
- Amendment 1: raise the most land that can qualify for tax assessment as bona fide conservation use property, from 2,000 acres to 4,000 acres
- Amendment 2: require that all probate court judges be elected in nonpartisan elections
- Amendment 3: let the General Assembly put certain existing revenues into a fund used only for expanding, maintaining and running 911 systems
The ballot also includes races for U.S. Senate, governor and other statewide offices, the U.S. House and the General Assembly. Which of those districts you vote in depends on your address.
What it means for you
- Check your own ballot. The county’s sample ballot shows every contest in DeKalb. Your personal sample ballot, with only your races, is on the Georgia Secretary of State’s My Voter Page.
- Early voting ends Friday. Briarwood Recreation Center, 2235 Briarwood Way NE, is Brookhaven’s early voting site, open 7 a.m. to 7 p.m. Any DeKalb voter can use any of the county’s 22 sites.
- Election Day is Tuesday, Nov. 3. Polls are open 7 a.m. to 7 p.m. at your assigned polling place. Bring a photo ID.
- Questions go to DeKalb County Voter Registration and Elections at 404-298-4020.
- Our Brookhaven voting guide lists the nearest early voting sites, drop boxes and the Dec. 1 runoff date.
We will report the unofficial results from DeKalb County after the polls close.
Have your say