SPLOST 2019 Whitfield County & Municipalities
SPLOST: What is it? A SPLOST is an optional one penny county sales tax used to fund capital outlay projects. SPLOST funds can only be used to fund capital outlay projects. Capital outlay projects are defined as major projects which are permanent in nature. SPLOST projects often include Public Safety Projects, Recreation Projects, Transportation Projects. SPLOST is an alternative way to pay for county & city capital projects that doesn t tap into property tax revenue.
Current SPLOST 2015: At a Glance 4-Years: Began 7/1/15 and runs through 6/30/19 Total estimated revenue = $63,600,000 Project summary all cities and county: Infrastructure/Roads/Bridges = $25,335,000 or 41% Public Safety = $23,485,000 or 38% Parks/Recreation/Quality of Life = $12,280,000 or 20% Library = $500,000 or 1%
Only three counties in the state of Georgia are currently without a SPLOST: Fulton (has MARTA tax and TSPLOST) Muscogee (has TSPLOST) Towns *Information found at www.dor.georgia.gov
Proposed SPLOST 2019: At a Glance Length of SPLOST = 6 years Total estimated revenues = $100 million
SPLOST: Population Breakdown Population Government: Count % of Total Whitfield County-Uninc 66,210 64.533% Dalton 33,128 32.289% Varnell 1,744 1.700% Tunnel Hill 856 0.834% Cohutta 661 0.644% 102,599
SPLOST Tentative Timeline Snapshot <----------------------------2018--------------------------> <----------------------------2019-------------------------> Oct 10 th No later than Sep 28 th Meeting notice is sent to mayors Nov 11 th Projects and IGA are negotiated; IGA is drafted and signed Nov 13 th Resolution is forwarded to County Election Superintendent Feb 15th Call is issued by County Election Superintendent (1 st appearance in paper) Mar 19th SPLOST referendum Jul 1st SPLOST takes effect Oct 9 th Meeting is held to discuss projects and allocation of proceeds Nov 12 th BOC meeting SPLOST resolution is adopted Nov 13 th, 2018 Jan 14 TH, 2019 Ballot language is approved Feb 15 th Mar 18 th Notice is published once a week for at least 5 weeks Week of Mar 25 rd Election results are confirmed, declared, and approved
SPLOST: Potential Projects Category Estimated Cost 24% 34% Level 1 $34.0 million 7% County Wide Level 1 County Roads/Bridges County Parks/Recreation County Public Safety Roads & Bridges Parks/Rec/Library Public Safety Cities $19.4 million $15.9 million $7.1 million $24.4 million 16% Cities 19%
SPLOST: Project Costs in Terms of Millage Rate 1 mill = $2.7 million (using 2018 digest) Level 1 projects plus other County projects = $76.4 million $76.4/6 = $12.73 million per year in funding needs $12.73/$2.7 = 4.73 mills over 6 years to fund these projects without a SPLOST
Public Safety Projects Preserving and Protecting our Community These pennies may be used to fund County Public Safety projects to include: 1. Animal Shelter Improvements 2. County Fire Station Improvements 3. New Public Safety Vehicles Fire Trucks, Sheriff Vehicles
Parks and Recreation Projects Enhancing Our Community! These pennies may be used to fund County Quality of Life projects to include: 1. Community Centers 2. Athletic Fields 3. Library Improvements
Roads, Streets, & Bridges Connecting Our Community These pennies may be used to fund County Road and Bridge projects: Road Improvements Bridge and Culvert Repair Road Paving and Resurfacing
FAQ s SPLOST Q: Can the SPLOST ballot be designed to allow voters to approve some, but not all, projects on the SPLOST ballot? A: NO, the law sets specific language to be used in seeking approval of the voters in a SPLOST election. Can not pick and choose projects on the ballot!
FAQ s SPLOST Q: In case of a shortfall of SPLOST funds to pay for projects, what happens? A: The approved projects could be scaled back, but not abandoned. A local government must make up any shortfall from their General Fund or other funding source.
FAQ s SPLOST Q: Can a government use public revenues to promote a SPLOST campaign? A: NO, while counties may not expend public revenues to support a SPLOST, private citizens and independent groups, like chambers of commerce, can lobby and spend money to generate citizen support for a SPLOST.
FAQ s SPLOST Q: Who establishes the revenue estimate and the project costs specified in the resolution and on the ballot? A: The county is responsible for estimating the SPLOST revenues expected to be collected over the life of the SPLOST as well as the costs of projects to be financed.
FAQ s SPLOST Q: When will the penny begin to be collected and how long will the sales tax last? A: The 2019 SPLOST would be effective July 1, 2019 and will run through June 30, 2025.
*2015 SPLOST Project List and General 2015 SPLOST Information available on the County website at: www.whitfieldcountyga.com