Special Purpose Local Option Sales Tax (SPLOST)

SPLOST Project Website

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SPLOST Department

Address: 140 Henry Parkway, McDonough, GA 30253
Tel: (770) 288-7319 / Fax: (770) 288-7354
Director of Public Works - Ronald Burckhalter
Transportation Projects Director - Roque Romero


Henry County SPLOST Management

Mission Statement

The goal of the SPLOST Management Team is to ensure every project funded by the SPLOST initiative will provide the County a higher level of service by increasing, improving and enhancing all services, as requested by the voters. This will result in Henry County being a better place to live, work and play. While accomplishing these tasks, SPLOST shall work to minimize public inconvenience, protect public safety, and control the environmental impacts of the projects, in the most cost effective manner possible

SPLOST stands for Special Purpose Local Option Sales Tax. SPLOST is an optional one percent County sales tax, which the State of Georgia allows counties to collect to fund specific improvement projects. SPLOST must be approved by voters in a general referendum in order to be enacted.

SPLOST I - In September 1996, the residents of Henry County voted to approve the first SPLOST program. Between the start of collections in January 1997 and the end of SPLOST I collections in December 2001, the county collected a total of $72,312,591. During the SPLOST I program, approximately 57 percent of the funding was dedicated to road improvements and approximately 43 percent for buildings and parks.

SPLOST II - The residents of Henry County again voted to approve a new SPLOST II program in November 2002. Collection of the one-cent sales tax started in April 2003, and ran through March 2008, with the county receiving $131,564,883 during the 60-month period. The majority of the revenue from the sales tax, 70%, was used on road and bridge improvements. Public buildings and park and recreation projects were constructed with the remaining 30% of the sales tax revenue. County staff handled management of the SPLOST II program.

SPLOST III - Thanks to an intergovernmental agreement between the County and its four municipalities, SPLOST III, which was approved in November 2007, lasted for 72 months (six years) and had no cap on revenues.  The County received 75% of the tax revenue, and the four municipalities received 25% for their own projects.  Collections began in April 2008 and ran through March 2014.  Once again, the majority of the revenue, 70%, was used for road improvements with the remaining 30% balance going to building construction and park improvements.  Total revenue collections for SPLOST III were $173,245,668.

SPLOST IV - The SPLOST IV program was approved by constituents of Henry County in Fiscal Year 2014 (November 2013). Collections began on April 1, 2014 through March 31, 2020 totaling $218,822,982, surpassing the projected revenue collections of $190,000,000. The funds are used to enhance the overall social well-being of the County through various transportation, equipment, and capital projects. Among the most notable of the capital projects include Fairview Community Park, which was renamed Village Park at North Henry, the construction of 3 new fire stations with equipment and replacement of another, E 911 radio replacement, Kelleytown Park, and a Senior/Recreation Center in District 2. Major transportation projects completed during Fiscal Year 2020 include: Campground Road at Hwy 155, Mill Road at SR81, South Cleveland Church Road, Simpson Mill Road at Hampton Locust Grove Road, and Anvil Block Road Widening. For a complete list of SPLOST IV approved projects, please see the SPLOST IV Master list.

SPLOST V - In Fiscal Year 2020 (November 2019), the citizens of Henry County passed a referendum for the next phase (V) of the Special Purpose Local Option Sales Tax (SPLOST) program. The SPLOST V program collections began on April 1, 2020 and will end March 31, 2025. The program is expected to collect over $204,000,000 in revenue. The funds will be used to enhance the overall social well-being of the County through various transportation, equipment, and capital projects. For a complete list of SPLOST V approved projects, please see the SPLOST V Master list.

Project map By District

Henry County Board of Commissioners - District mapHenry County District 5 Henry County District 4 Henry County District 2 Henry County District 3 Henry County District 1

To locate the SPLOST projects for a specific District, please click on one of the areas of the map above. 


The Henry County Board of Commissioners approved an intergovernmental agreement with the Cities of Hampton, Locust Grove, McDonough, and Stockbridge. By entering into an intergovernmental agreement, Henry County, together with the four cities, is permitted to collect the sales tax for a period of six years, rather than the five year limit that would be the cap without such an agreement in place. In addition, the County and cities were together able to decide how the funds would be allocated, resulting a 75/25 split between the County and its four municipalities. Of the 25 percent that will go to the cities, Hampton will receive 11.64 percent, Locust Grove will receive 8.99 percent, McDonough will receive 36.74 percent, and Stockbridge will receive 42.64 percent.

Based on a revenue projection of $190 million, Henry County’s portion of 75 percent will yield $142.5 million for county projects. This includes approximately $42.5 million in county-wide, tier 1 projects, including the following:

911 Radio Communications System for the County $7 million
Ambulances $380,000
2nd Building of Southern Crescent Technical College* $5 million
DOT Construction Equipment Replacement $450,000
Jail Renovation/New Pod Design $1.5 million
Airport FBO $1 million
Animal Control Facility Improvements and Equipment $100,000
30 Police Patrol Vehicles $1,406,806
Fire Stations (3 new) $6 million
Fire Department Capital Equipment $2.1 million
Probate Court Building Improvements $220,000
Police Station (North end of the County - Fairview area) $4 million
New Interchange on I-75 South of SR 155** $5.5 million
SPLOST Program Management $3.9 million
Sewer to Airport $2 million
Sewer to Fairview $2 million

The balance of approximately $100 million will be divided equally among the five commission districts, providing each one $19,988,639.00 to allocate for capital and transportation projects, according to their district’s needs and priorities. To view a complete list of all the SPLOST IV projects, please click below:

* Funding of Technical School Building subject to a valid property interest being conveyed to the County and one or more municipalities by the State of Georgia or instrumentality thereof.
** Funding of Interchange @ I-75 subject to final determination that this project is a “transportation facility” under SPLOST law.

Oversight Committee

The Henry County Board of Commissioners appointed a SPLOST IV Committee that was composed of 12 members, including two members appointed by each commissioner and one member appointed by the Chairman. For the last appointment, the cities appointed their City Manager to represent their city. The Commissioners’ appointments were as follows:

Wayne Greer Chairman
Andy Calloway District I
Susan Craig District I
Arley Lowe District II
Edward Toney District II
John Smith District III
Richard Craig District III
Linda Moye District IV
Johnny Basler (Vice Chairman) District IV
Carlotta Harrell District V
Steve Cash (Chairman) District V

Over the course of 13 weeks, the SPLOST IV Committee took public input and worked closely with County staff to formulate their list of recommended projects. The list was based on projected revenues of $190 million and a 75/25 split between the County and its four municipalities. That left $142.5 million for the County’s share. Using that figure as a guide, committee members first established a list of county-wide projects, then compiled a capital and transportation project list according to their district needs and priorities.

Please see the links below to view a list of all the committee recommended SPLOST IV projects, including details about the projects for each district.

Meeting Minutes


The Henry County Board of Commissioners has adopted a 5-year SPLOST V project list.  The allocated funds will be split at a percentage of 70/30 between the County and its four municipalities. 

SPLOST V has a revenue projection of $204 million, with Henry County’s portion of 70 percent yielding approximately $115 million for county projects.  This consists of approximately $40.8 million in county-wide, Level II projects, that include the following:

  • Henry Aquatic Center - $22 million
  • Recreation Facility (Boys & Girls Club) - $2 million
  • Fleet Replacement Program - $1.8 million
  • Fairview Police Precinct/Fire Station 6 Rebuild - $6 million
  • District 2 – Fire Station - $3 million
  • District 3 – Fire Station - $3 million
  • District 4 – Fire Station - $3 million

The county’s five commission districts will divide $97,844,000.00 equally among them, providing each district $19,568,800.00 to allocate for capital and transportation projects, according to their district’s need and priorities. To view a complete list of the SPLOST V district projects, please click below:

SPLOST V Collections

The Henry County Board of Commissioners appointed a SPLOST V Committee that was composed of 7 members, including 1 member appointed by each commissioner, one member appointed by the Chair and one appointed by the County Manager. The Commissioners’ appointments were as follows:

Clayton Carte (Chairman) County Chair Appointee
Tom Israel District I
Arnold Cole District II
Mike Elrod District III
Harold Jenkins District IV
Carlotta Harrell (Vice Chairman) District V
Claud Spinks County Manager Appointee

Meeting Minutes


Ron Burckhalter
Cluster Lead

Roque Romero
SPLOST Transportation Director

Lynn Planchon
SPLOST Capital Projects Director

Chae Yi 
Engineer III

Bert Bivins
Construction Manager

Leanna Sims
Administrative Coordinator

Taylor Boss
Accountant I

Dana Holder
Program Specialist I

Micheal Hill
Project Manager

David Lynch
Project Manager

Rodney Blount
Inspector II

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