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.
January 2023 - December 2027
Election Day: Tuesday, May 24
Dalton Public Schools Capital Expenditure Priorities for ESPLOST VI
|Roan Renovation & HVAC||$7,040,000||$9,040,000||$800,000|
|Park Creek Renovation, HVAC & Roof||$12,000,000||$15,000,000||$1,000,000|
|Technology Devices & Infrastructure||$12,500,000||$13,500,000|
|Debt Service Principal for Hammond Creek||$4,700,000||$4,700,000|
|Fort Hill Conversion for Central Office||$5,600,000||$6,600,000|
|Harmon Field Press Box, Field House, Restrooms||$1,000,000||$4,000,000|
|Dalton Junior High HVAC, Roof & Renovation||$9,000,000||$20,000,000|
|Blue Ridge Renovation||$9,000,000||$10,000,000|
- What is an ESPLOST?
- How much money will an ESPLOST raise?
- Is this a new tax that will cost an additional penny?
- How will our tax rate with ESPLOST compare with surrounding counties?
- How long will the ESPLOST run?
- What will be funded with the ESPLOST revenue in Dalton Public Schools?
- Why use an ESPLOST?
- When will the referendum be held?
- I have more questions!
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January 2018 - December 2022
Below is the updated list (2022) of capital expenditure projects that Dalton Public Schools will use ESPLOST proceeds to fund:
|Project||Cost||State Funds||Net Cost|
|The Dalton Academy (Renovations to DMS 6th grade win)||$9,191,375||$847,164||$8,344,211|
|Dalton High & Athletics||$7,973,940||$1,000,000||$6,973,940|
|Technology Safety & Infrastructure||$2,359,279||$240,000||$2,119,279|
|Safety Intruder Locks||$599,277||$77,612||$521,665|
|Maintenance & Operations||$768,125||$768,125|
Below is the list of the original (2017) capital expenditure priorities that Dalton Public Schools planned to use ESPLOST proceeds to fund:
|Project||Estimated Cost||State Funds||Net 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|