Graphic that says %22Thank you for approving ESPLOST VI!%22




Since 1997, Whitfield County voters have approved six 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.

General Obligation Bond

Click here for more information about the district's General Obligation Bond which was used to construct Hammond Creek Middle School.

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.

Six 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

Dalton Public Schools Capital Expenditure Priorities for ESPLOST VI
Project Budget Range State Funding
Roan Renovation & HVAC  $7,040,000 $9,040,000 $800,000
Westwood Addition $3,000,000 $4,000,000  
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  
Subtotal $54,840,000 $78,840,000  
Blue Ridge Renovation $9,000,000 $10,000,000  
Total $63,840,000 $86,840,000  


Photo of capital projects




Frequently Asked Questions


January 2018 - December 2022

Capital Expenditure Projects

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
Brookwood $7,256,468 $1,036,316 $6,220,152
City Park $9,560,906 $1,719,955 $7,840,951
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
Student Devices $3,212,009   $3,212,009
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
101 Building $65,859   $65,859
Revenue Bond $1,601,444   $1,601,444
Total $42,588,682 $4,921,047 $37,667,635

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

ESPLOST V Projects

Brookwood cafeteria
City Park auditorium
Front of city park
Dalton stadium