Representatives from Walker County and the cities of LaFayette, Chickamauga, Rossville, Lookout Mountain and Fort Oglethorpe recently met to discuss infrastructure issues facing each community.
With the current Special Purpose Local Option Sales Tax (SPLOST) winding down in 2026, local governments in Walker County discussed ways to focus on these critical needs without increasing taxes.
On the November 4, 2025 ballot, voters will be asked to continue the existing one-percent special sales tax to keep funding intact to improve roads and public safety, replace aging equipment and address community development across Walker County and its cities.
The current SPLOST ends September 30, 2026, so a new SPLOST would simply replace it and feature a new list of projects to address local government needs. Walker County voters have approved SPLOST every time it’s been on the ballot since the 1980’s.
Watch these short videos on how the 2026 SPLOST will impact services:
The 2026 SPLOST is projected to generate nearly $69 million over a six year period. The county’s portion of the SPLOST would be $44,268,775, while the cities would split the remainder. Here are some of the projects that highlight the project lists:
| COUNTY PROJECTS | Estimated Cost |
| County Facilities and Vehicles | |
| Capital improvements to county facilities, including, but not limited to community centers and recreational facilities, as well as technology and equipment | $5,405,000 |
| Capital investment in county vehicles | $1,018,775 |
| Elections System Improvements | |
| Upgrade poll pads | $20,000 |
| Community Development | |
| Veteran’s Memorial Park | $100,000 |
| Facility upgrades and enhancements | $200,000 |
| Code Enforcement | |
| Vehicles and equipment | $225,000 |
| Shop | |
| Vehicles and equipment | $350,000 |
| EMA/E-911/IT | |
| Vehicles, equipment and upgrades, including, but not limited to, radio, phone, towers, and electronic equipment and systems. | $3,000,000 |
| Fire Rescue | |
| 5 Pumper Trucks | $3,375,000 |
| 4 QRV Trucks | $1,600,000 |
| Equipment for Apparatus | $500,000 |
| Fire Station repairs, renovations, upgrades, equipment, and property acquisitions, to include, but not limited to:
Station 1 (New Build) Station 2 ( Renovation) Station 6 (Renovation) Station 7 (Renovation) Station 15 (Renovation) Station 20 (Renovation) 107 Alex Drive -Parking lots and driveways 107 Alex Drive -(Renovation) 107 Alex Drive (6” water line and 2 hydrants) |
$8,975,000 |
| Public Works | |
Vehicles and equipment, including, but not limited to, trucks, mowing equipment, ROW maintenance equipment, and snow removal equipment
|
$4,000,000 |
| Infrastructure improvement, repair and replacement cost to include paving costs | $8,500,000 |
| Bridge replacement | $500,000 |
| COUNTY PROJECTS (cont.) | |
| Animal Services | |
| Equipment and upgrades and/or building acquisition | $500,000 |
| Solid Waste & Environmental Management | |
| Transfer Station and Landfill additions, improvements, vehicles, and equipment | $1,000,000 |
| Sheriff’s Office | |
| Repair, replacement, upgrades, and purchase of vehicles and equipment, including, but not limited to, body-worn and in-car cameras, firearms and accessories, and K9 units | $5,000,000 |
| Total County Projects | $44,268,775 |
| CITY OF CHICKAMAUGA PROJECTS | Estimated Cost |
| City Building Improvements | |
| Technology & Equipment Upgrades | $40,000 |
| Train Depot, Grist Mill, and City structures and buildings | $200,000 |
| Inventory warehouse | $150,000 |
| Covered parking for trucks | $65,000 |
| Covered transformer & pole pads | $50,000 |
| Fencing and automatic gates | $75,000 |
| Parks, Trails, Tourism & Recreation Infrastructure | |
| Playground, parks and/or dog parks | $115,000 |
| Picnic pavilion | $20,000 |
| Sidewalk fencing and construction | $75,000 |
| City sidewalks & walking trail development | $500,000 |
| CRA field lights, field, buildings & parking | $200,000 |
| CRA field improvements | $100,000 |
| Government Vehicles & Equipment | |
| Emergency radios and communications | $95,500 |
| General government vehicles including sanitation truck | $250,000 |
| Utility truck(s) replacement | $350,000 |
| Vehicles, equipment and machines | $250,000 |
| Library Improvements | |
| Computers, equipment and furniture | $75,000 |
| Building and/or parking improvement projects | $100,000 |
| Street, Right of Way and Signage Improvements | |
| Sidewalks, lighting, street and stormwater projects | $500,000 |
| Utilities and system improvements | $104,662 |
| Decorative poles & street signs | $50,000 |
| Utility system upgrades | |
| Utility software & pc upgrades | $50,000 |
| Tiered Economic Development Projects, which may include, but are not limited to, the following: | $2,000,000 |
| Water and sewer upgrades | |
| Stormwater improvements | |
| Electric underground installation | |
| Public parking & land acquisition | |
| Wireless internet expansion | |
| Sidewalk and street enhancements | |
| Alleyway restoration | |
| Commercial site revitalization and demolition | |
| Project design and planning | |
| Total Chickamauga Projects | $5,415,162 |
| CITY OF LAFAYETTE PROJECTS | Estimated Cost |
| Library | |
| Library improvements, equipment, and materials | $60,000 |
| Parks and Recreation | |
| Recreation and park facilities improvements and equipment | $3,500,000 |
| Water and Sewer | |
| Water and sewer infrastructure improvements and equipment | $1,900,000 |
| Transportation | |
| Roads, bridges, sidewalk, utility, and fleet improvements, including, but not limited to, the construction, repair, repaving, and restriping of roads, bridges, sidewalks, city-owned utilities, and the purchase of fleet vehicles | $1,002,372 |
| Walking and biking trails improvements and expansion | $225,000 |
| Train Depot improvements and equipment | $75,000 |
| Sidewalk Improvements connecting the High School to Main Street | $500,000 |
| Improvements to the Downtown District / Square | $500,000 |
| Villanow Street Corridor Improvements | $250,000 |
| Public Safety | |
| Public safety, including police and fire services vehicles, equipment and facilities improvements | $275,000 |
| Emergency Management | |
| Emergency Management and Hazard Mitigation system improvements and equipment, including, but not limited to, the purchase of generators | $165,000 |
| Electric and Broadband | |
| Smart grid technology improvements for electric and broadband systems | $400,000 |
| Total LaFayette Projects | $8,852,372 |
| CITY OF LOOKOUT MOUNTAIN PROJECTS | Estimated Cost |
| Public Safety Improvements | |
| Including, but not limited to, the acquisition of equipment and vehicles for the Police and Fire Department. | $170,000 |
| City Property Improvements | |
| Including, but not limited to, a note for Town Hall, improvement of Town Center Common Area, City Garden/Parks, and Joint Recreation ventures. | $1,125,000 |
| Public Works/Sewer Department Improvements | |
| Including, but not limited to, renovation of the Pump Station and acquisition of Public Works equipment, vehicles, signage, security gates. | $800,718 |
| General Administration Improvements | |
| Including, but not limited to, City Hall improvements and a storage facility. | $40,000 |
| Recreation Investments and Construction | |
| Including, but not limited to, land acquisition and construction of recreational fields/courts, gym, sidewalks and trails. | $2,000,000 |
| Total Lookout Mountain Projects | $4,135,718 |
| CITY OF ROSSVILLE PROJECTS | Estimated Cost |
| Public Safety Improvements | |
| Including, but not limited to, renovation of the public safety building, and the purchase of vehicles and equipment, including communication and emergency equipment, fire truck equipment, turnout gear, and breathing apparatus. | $878,183 |
| Public Works Improvements | |
| Including, but not limited to, the purchase of vehicles and equipment, including emergency generators and communication and emergency equipment, holiday lighting and decorations and associated electrical upgrades, and streetscaping projects. | $627,274 |
| Public Infrastructure Improvements | |
| Including, but not limited to, stormwater and sewer projects. | $1,881,821 |
| Public Facilities Improvements | |
| Including, but not limited to, renovations of city-owned buildings and the purchase of office equipment, technology, and software. | $815,456 |
| Rossville Library Improvements | |
| Including, but not limited to, the purchase of books and other media. | $94,091 |
| Recreation & Economic Development Improvements | |
| Including, but not limited to, streetscape projects, recreation facility renovations, storm shelters, pavilion, and beautification projects. | $1,975,911 |
| Total Rossville Projects | $6,272,736 |
| CITY OF FORT OGLETHORPE PROJECTS | Estimated Cost |
| Water and sewer infrastructure | $34,394 |
| Emergency response vehicles and equipment | $80,000 |
| Streetscaping and sidewalks | $100,000 |
| Total Fort Oglethorpe Projects | $214,394 |
| TOTAL ESTIMATED PROJECT COSTS | $69,000,000 |