ESPLOST V Capital Needs

Click above to view a presentation that was shown in 2017, detailing needs in both Whitfield County and Dalton Public Schools.

About ESPLOST V

Since 1997, Whitfield County voters have approved five ESPLOST (Education Special Purpose Local Option Sales Tax) referendums to support capital expenditures for schools.

ESPLOST is a joint effort between the Whitfield County and Dalton boards of education. The latest one-cent sales tax passed in 2017 is expected to collect up to $98 million countywide over the five-year period. The funds will be divided based on student enrollment in each district with approximately 37.7 percent of the revenue going to Dalton Public Schools while 62.3 percent of the revenue would go to Whitfield County Schools.

Revenue generated from ESPLOST may only be used for capital expenditures. School districts may use ESPLOST proceeds for facility additions and renovations, acquiring land and property, purchasing buses and vehicles, textbooks and learning resources as well as to pay down current and previous debt. ESPLOST funds may not be used for employee salaries and benefits or general operations and maintenance.

History of ESPLOST

In the past, most school districts had to raise property tax to generate revenue for renovating and modifying existing facilities and to construct new schools placing the burden directly on property owners.

An ESPLOST allows the tax burden to be spread among everyone who shops in a community and pays sales tax.

Four previous ESPLOST referendums have been approved in Dalton/Whitfield County since 1997. Dalton Public Schools and Whitfield County Schools have used these funds to construct a number of new schools to meet growing enrollment needs as well as to renovate existing facilities, improve technology infrastructure, purchase computer devices and pay for other capital improvements.


Capital Expenditure Projects

Below is the updated list (2020) of capital expenditure projects that Dalton Public Schools will use ESPLOST proceeds to fund:

ProjectCostState FundsNet Cost
Brookwood roof, HVAC and renovation$7,259,424$1,036,316$6,223,108
City Park roof, HVAC and renovation$9,560,906$1,719,955$7,840,951
The Dalton Academy (Renovations to DMS 6th grade win)$4,791,375$4,791,375
Dalton High & Athletics (Harmon Field)$1,829,755$1,829,755
Student Devices$5,012,009
$5,012,009
Technology Safety & Infrastructure $4,715,942$240,000$4,475,942
Safety Intruder Locks$599,277$77,612$521,665
HVAC Ionization$600,000$600,000
Maintenance & Operations$825,000$825,000
101 Building$80,580$80,580
Revenue Bond$1,601,444$1,601,444
Total$36,875,712$3,073,883$33,801,829

Below is the list of the original (2017) capital expenditure priorities that Dalton Public Schools planned to use ESPLOST proceeds to fund:

ProjectEstimated CostState FundsNet Cost
Brookwood roof, HVAC and renovation$5.57 Million$1.16 million$4.41 milli
City Park roof, HVAC and renovation$8.78 million$2.08 million$6.70 million
Technology for student devices$6.00 million$6.00 million
Technology infrastructure$3.29 million$3.29 million
Roan HVAC and renovation$3.61 million$1.11 million$2.50 million
Dalton High gym addition $10.50 million$10.50 million
Total$37.75 million$4.25 million$33.40 million