In accordance with state legislation, transportation improvement projects funded through the TSPLOST were divided into three priority tiers.
Tier 1 includes the highest priority projects in each City. The total amount allocated to Tier 1 is equal to 85% of the expected 5-year revenue.
Because TSPLOST is generated from local sales over a five-year period, the amount of revenue generated cannot be exactly determined. Thus, Tier 2 includes local, flexible projects within each City where the size of the project and level of investment can be adjusted based on available funding.
Tier 2 projects include signal timing efforts, sidewalk extensions, roadway resurfacing, and other “quick response” transportation projects. The total amount of funding allocated to Tier 2 is equal to 15% of the expected five-year revenue. Tier 1 and Tier 2 combined make-up 100% of the anticipated funding.
Tier 3 includes the third set of priorities for each City. If projects in Tier 1 or Tier 2 are delayed, are completed under budget, or if the revenue over five-years exceeds anticipated funding due to a robust economy or increased sales, projects in Tier 3 may be addressed with TSPLOST funds.
Tier 3 was capped at 15% of expected five-year revenue, as the Fulton County Intergovernmental Agreement (IGA) sets 15% of the anticipated revenue as the maximum amount that can be collected over the 5-year period.