DeKalb County is expected Tuesday to approve a $2.7 billion wish list of transportation upgrades, but county officials are still reluctant to support asking residents to pay more in sales tax.

On Monday, the commission’s Planning, Economic Development and Public Works Committee unanimously approved a list of projects for the 2012 regional transportation penny sales tax referendum.

“I don’t think if you had the referendum today, it would be approved,” said Commissioner Jeff Rader, the committee’s chairman. “People are thinking about reducing taxes, not increasing them.”

On Tuesday, the DeKalb County Commission will vote on a list that includes 39 major road projects, plus MARTA and sidewalk enhancements.

Priority projects include improving the interchanges at Panola and I-20 and Bouldercrest at I-285. The list obtained by The Atlanta Journal-Constitution also calls for expanding Briarcliff Road, and replacing bridges on Clifton and Mercer University Drive, and work at I-85 at North Druid Hills Road.

Buford Highway, which has been the site of numerous pedestrian accidents, is also identified as a priority.

But instead of just adding sidewalks, commissioners want to revamp the corridor by decreasing the speed limit to make it more of an intown road instead of a highway. They envision converting some existing lanes into a public transit lane and a bike/pedestrian path instead of seizing property owners’ land to widen the road, Rader said.

“We need to make sure the transportation enhancements allow us to accommodate redevelopment and private investment in the community in a way that doesn’t impact quality of life,” Rader said.

Although county commissioners seem united on the need for the road work, they still feel the legislature needs to amend the referendum to give local governments more control before they encourage residents to vote for the tax. The DeKalb NAACP also has said it will not support the tax.

“Even with me approving this list, I want to be clear that I am not endorsing this 1-cent sales tax,” Commissioner Larry Johnson said Monday. “The [DeKalb] NAACP is not in support of this penny until we get more control.”

Local governments have until March 30 to submit a list of projects, which will then be finalized by the state Department of Transportation. The county will learn which projects make the referendum by the end of October.

The legislation calls for counties to control only 15 percent of the revenue generated, or about $12 million a year for the next 10 years, said Ted Rhinehart, DeKalb’s deputy chief operating officer for infrastructure.

“We, as a local government, no longer have authority over the disposition of our local funds, except for 15 percent,” Rader said.

In addition to approving the list, the committee tentatively approved MARTA’s proposed expansion along I-20 in the Wesley Chapel area and from Lindbergh station to the Clifton Road corridor.