Walker County Commission Chairwoman Angie Teems hosted a live online discussion this week to update residents on how Special Purpose Local Option Sales Tax (SPLOST) funds have been used and to explain how a proposed renewal could continue funding local infrastructure, safety, and community improvements.
The one-cent local sales tax, which has been in place in Walker County since the early 1990s, funds capital projects such as roads, vehicles, and public safety equipment. Teems emphasized that SPLOST helps the county meet infrastructure needs without increasing property taxes.
“This one-cent tax is paid by everyone who lives in, visits, or even drives through Walker County,” Teems said. “It allows us to improve our roads, buildings, and emergency services without raising property taxes.”
How the 2020 SPLOST Has Been Used
According to Teems, the 2020 SPLOST — which began October 1, 2020 — has generated nearly $44 million to date. About $15.8 million of that total was distributed to the cities of Chickamauga, LaFayette, Lookout Mountain, Rossville, and others for their own approved projects.
The remaining county funds supported a wide range of capital improvements:
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Public Works: $9 million for resurfacing, bridge repair, and equipment.
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Emergency Management: Over $3 million for radio towers, new radios, and backup generators.
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Sheriff’s Office: $2.9 million for vehicle and body cameras, as well as replacement of patrol cars.
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Fire and Rescue: $4 million for new fire trucks, quick-response vehicles (QRVs), and upgrades to the Hinkle Fire Station.
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General Government: $5.4 million for HVAC, roofing, fleet management, and technology upgrades, including improvements at the animal shelter.
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Community Development: $2.2 million for senior center upgrades, Ag Center expansion, historic preservation, and recreation projects such as the inclusive playground at the Civic Center.
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Landfill Operations: $1.5 million for replacement of outdated equipment, some of it from the 1980s.
Teems said the county continues to work from the 2020 project list and still has about $6.4 million in unspent SPLOST funds spread across 19 active projects.
Residents Raise Questions on Accountability and Spending
Several citizens used the live chat to raise questions about transparency, priorities, and the pace of spending. One resident asked, “When is the SPLOST money supposed to pave residential roads, and where can we find a full accounting of the last SPLOST?”
Teems responded that $6 million from the 2020 SPLOST had been designated for road paving, and those funds were used primarily in 2023 to resurface 34 miles of roadway, including Old Mineral Springs Road, Hogan Road, and West Reed Road.
She also directed citizens to an annual SPLOST report, posted each December on the county website. The most recent report, dated September 2025, is available at walkercountyga.gov/2020SPLOST.
“We post detailed reports showing exactly how much has been spent in each category,” Teems said. “If anyone has trouble finding it, we’re happy to walk them through it.”
Another commenter questioned why the county continues to request new SPLOST authorizations rather than cutting spending.
“Why do you need another SPLOST? Why not just tighten the budget?” one participant wrote.
Teems replied that SPLOST dollars are legally restricted to capital improvements — not salaries or operational costs — and that her administration has already reduced discretionary spending since she took office in January.
“We’ve made significant cuts this year,” she said. “But SPLOST is what keeps us from having to raise property taxes. It lets us replace aging equipment and upgrade infrastructure without pulling from the general fund.”
Plans for the 2026 SPLOST
If voters approve the 2026 SPLOST renewal in the upcoming November 4 election, the county expects to collect roughly $69 million over the next six years. That funding would again be shared between the county and its cities.
Proposed county projects include:
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Guardrail and bridge repair, and continued road resurfacing.
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Five new pumper trucks and four new QRVs for Fire and Rescue.
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Patrol vehicle replacements for the Sheriff’s Office.
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Upgrades to 911 communications systems and public alert technology.
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Renovation of county buildings, including the courthouse.
Teems said the 2026 SPLOST could also fund a new fire station and renovations to existing stations.
“Our firefighters, deputies, and first responders rely on safe equipment and facilities,” she said. “These projects directly benefit public safety and every household in Walker County.”
Questions About Delayed Projects
One of the most frequently mentioned topics in the chat was the Hinkle Fire Station on Lookout Mountain, a project dating back to the 2014 SPLOST.
A resident asked, “What is happening with the Hinkle Fire Station that was promised years ago?”
Teems said about $200,000 remains allocated for that site from the 2020 SPLOST. The building was constructed as a shell in 2014 for about $1 million but has never been completed internally. She said the county has now contracted with an engineer to assess costs for interior development, with Commissioner Jean Wilson overseeing the project.
Another participant commented that it seemed like “some SPLOST projects never get finished.”
Teems acknowledged past delays but said her administration has pushed forward on spending and oversight.
“When I came into office, several projects were sitting idle,” she said. “We’re now moving those dollars into use, and the state audits SPLOST spending every year to make sure it goes exactly where voters approved.”
Oversight and Reporting
Teems said the Georgia Department of Audits and Accounts reviews local SPLOST spending annually, and Walker County’s report is submitted each December.
“The state holds us accountable,” she said. “They verify that funds are spent according to the voter-approved list — not for anything else.”
When asked by a viewer why the audit reports are not more visible online, Teems replied that this year will be her first full audit cycle as chairwoman and that she intends to make the results easier for the public to access once completed.
Voter Information
Early voting is underway, and Election Day is Tuesday, November 4, with polls open from 7 a.m. to 7 p.m. Teems encouraged residents to review both the 2020 and proposed 2026 project lists, available online at walkercountyga.gov/2026SPLOST, before casting their ballots.