(UPDATED) Alexandria City Council Says “Yes” to Extension of Sales Tax Agreement clearing the path for county funding of new school construction

February 1, 2025
By: Dwayne Page

A done deal!

Thanks to the Alexandria Mayor and Aldermen, the final piece of the puzzle is in place to make construction of a new Smithville Elementary School eventually become a reality.

By a six to nothing margin, the Alexandria Aldermen Friday night voted to extend their existing local option sales tax agreement with the county through the year 2055. The current agreement was set to expire on July 16, 2037.

The county commission had set February 1, 2025 as the deadline to hear from Alexandria on the proposed extension.

Aldermen voting for the extension were Jeff Ford, Sherry Tubbs, Luke Prichard, Bobby Simpson, Tiffany Robinson, and Jonathan Tripp. Mayor Beth Tripp is the mayor.

Alexandria now joins all the other municipalities, Smithville, Liberty, and Dowelltown in extending its local option sales tax agreements in partnership with the county and Board of Education to ensure that funding is in place for debt payment up to $55 million for the life of a 30-year bond yet to be issued for new school construction. The county commission went on record last fall committing to proceed with the funding for a new school if all the cities signed on to an extension of their local option sales tax agreements with the county. Smithville made its extension conditional upon the county issuing bonds within 12 months.

Prior to the vote Friday night, County Mayor Matt Adcock addressed the Alexandria Mayor and Aldermen.

“This agreement was set in place in 1967 with all the municipalities and the county,” said County Mayor Adcock. “Although they are a separate department of county government, we do approve the school budget and their debt. Any debt they accrue we have to fund. We are a funding source for the school board, but they run the school operation”.

“In 1967 DeKalb County and the municipalities made an agreement to create a school sinking fund. Its also called the Local Purpose Fund,” said County Mayor Adcock. “The state statute requires that every municipality in DeKalb County provide 50% of their sales tax proceeds toward schools. This agreement calls for an extra one third of the sales tax to go into the school sinking fund only to be used for school construction and operation ($1.9 million budgeted annually for school operation). In the past we have used this money for construction of Northside Elementary. We built a storm shelter (Tornado Safe Classrooms) at DeKalb West School and a new cafeteria at the high school. An energy efficiency project was funded at the west school. The initial agreement between the county and cities was extended for another 30 years and the agreement we are under now runs through 2037,” said County Mayor Adcock.

“The school board approached the county commission about replacing the elementary school. It is the oldest school and it is antiquated. This (sales tax money) would go toward construction of a new pre-K to 2nd grade Smithville Elementary School and it would be put next to Northside Elementary School on North Congress Boulevard,” County Mayor Adcock explained.

“As a county our responsibility is to find a way to fund it. When we started looking at what a bond would take to build this facility, we couldn’t guarantee any revenue for it past 2037 which is when our sales tax agreements with the cities would expire,” Adcock said. “This is just one school in a plan they have to eventually replace all their schools. Revenues after 2037 cannot be allocated into our debt service forecast because we don’t know if its going to be there. The only way we can know for sure that we have the funding in place to make future payments is if we extend this agreement at least through the life of the bond. That’s why we have based it (sales tax extension) only on the life of a 30-year bond. We are adding another 18 years to go from 2037 to 2055. On July 16, 2055 this agreement would expire at the same time that the school bond would expire. If they want to build another school past that date in 2055 they would have to seek another sales tax extension agreement in order to build the next school,” said County Mayor Adcock

“I would like to ask for your vote for this. All the other municipalities in DeKalb County have passed this along with the county and school board. We would appreciate your cooperation. The only way we have been able to fund schools like we have in DeKalb County is because of this agreement. We have all worked together to make it happen,” Adcock concluded.

Several members of the county commission attended the meeting in support including Daniel Cripps, Sabrina Farler, Tony Luna, Glynn Merriman, Larry Green, Andy Pack, and Beth Pafford.

Director of Schools Patrick Cripps also addressed the Mayor and Aldermen.

“We have not made a decision on what we would do with that (existing Smithville Elementary School) property but I do want to add to what the county mayor said about the infrastructure of the school. We are outgrowing that school. We actually have two second grade classes at Northside Elementary School and we are looking at moving another one next year. Those second-grade kids are separated from their peers at Smithville Elementary because we have run out of space due to the different programs we have had to add at Smithville Elementary to meet the individual needs of the students that are attending that school,” said Director Cripps.

During the public comment period, William Lambert, who lives just outside the city on New Hope Road spoke out against the extension of the sales tax agreement.

“I am here tonight as a concerned citizen of DeKalb County and a close neighbor and friend of the town of Alexandria,” said Lambert. “I have lived in this area for 20 years both here and in Smithville.  My family of origin has lived here for almost 30 years.  I can remember when this little town was bustling. I am here to ask you to retain your sales tax for local use. Everywhere I look around town I see ways revenue could be used to improve the area. Further because of our geographic proximity to Davidson and Wilson Counties we could be a growth anchor for the entire county if the town invests properly. Look past today and what the future might be for this town I love so much,” he said.

City resident Mike Prichard spoke in support of the move.

“I am Mike Prichard and I have lived in this town for 73 years. I think the county has made a good presentation. This is DeKalb County. Its not Wilson County or Smith County. We’re DeKalb County. Our school system is all together here in DeKalb County. I would encourage the city to vote yes on this and give them the tax money like they deserve. We need a school,” he said.

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