[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6554090,"mediaKeyId","5030939-2ac35f952e743f829cb5375b08aec07a","parentId",5030939,"title","Cherokee County weighs millage options and TSPLOST; commissioners agree to advertise a midrange M&O rate","audioSeconds",3422,"startMs",1783299,"endMs",5206085,"viewUrl","/Search/View?dp=1&key=5030939-2ac35f952e743f829cb5375b08aec07a&start=1783&end=5206","thumbnailUrl","https://assets.pipeline.soar.com/5030939-2ac35f952e743f829cb5375b08aec07a/thumbnail_1783299.jpg","articleUrl","/articles/6554090/Cherokee-County/Georgia/Cherokee-County-weighs-millage-options-and-TSPLOST-commissioners-agree-to-advertise-a-midrange-MO-rate","mediaUrl","https://secure.pipeline.soar.com/6554090-5fb4cd794d68396fc96bd498485c4155/orig.mp4?Expires=1775224267&Signature=jUTRIdZsX6DEyjhjFHZHMfzXaPVDZyzjxZApX6OdtvU8bLR6CZnk9abjYePgNUDlTyh21mwkdnVxw4dfotODrzCg7aWFv9yBS1DPKi49mxDGgiyAt2zB2NQnG~ghL12ZrHsHvMKK~BlLy-UpUAR0b8Il5i1lNiv09VGNSuGBaIzo5VQqE5gmHDQlSeKKNriPP8YUAQZbCGQvqQJw6HauZTA19-hokYxtmSLgHjyVnZsyw6NMwTn-GDoEbfPkQUcGF3T5aQBg5TQc2CGhKKWJroO3IGzrrggBHPN6FTLj1fNajArqadm1ffR3KAD3XUpexhAJbFpcppLp1T7IwJMoUg__&Key-Pair-Id=KUT5TJCACFTXG","author","Cherokee ","date","2025-06-17T15:01:00Z","article","Cherokee County Board of Commissioners work session — June 17, 2025

County finance and management staff briefed the Board of Commissioners on the fiscal implications of the newly delivered 2025 tax digest and presented millage‑advertisement options and TSPLOST considerations.

Digest and fund‑balance context

Staff reported gross digest growth of 8.97% for 2025 and a net M&O digest increase of 7.95% after exemptions and other adjustments. Under the county’s current millage, staff said the county would realize an additional $6.9 million in M&O revenue but still would need to use fund balance to cover proposed department and personnel increases. Staff presented three illustrative choices:

- Keep the current M&O millage: would require using about $9.9 million of fund balance (reducing months of fund balance below the county manager’s preferred target).
- Moderate millage increase (Option 2): a smaller millage increase that staff said would reduce fund balance usage to an estimated $7.0 million and preserve more resilience for future years; several commissioners favored advertising this option.
- Larger millage increase (Option 3): a larger rate that would preserve still more fund balance but was not favored by a majority at the work session.

Personnel and department drivers

Staff emphasized that personnel and retention costs were the largest drivers of budget increases, led by the sheriff’s office (which requested pay increases and budgeted at full headcount), judicial services (including juvenile court attorney costs), EMS transfers and library increases tied to regional fees and healthcare cost inflation.

TSPLOST discussion

Commissioners discussed a possible county‑led Transportation Special Local Option Sales Tax (TSPLOST). Staff presented two scenarios (0.5% and 1.0%) and a draft project list derived from the county’s comprehensive transportation plan. Commissioners said they prefer a cautious approach — “start with 0.5%,” one commissioner said — and staff was directed to arrange a meeting with city mayors and council representatives in late June or early July to align on project lists and participation. Staff will send letters to municipal staff and attempt to convene the cities for a coordinated project prioritization session.

Advertising schedule and next steps

State law requires the county advertise an M&O rate; staff asked the board to select a rate to advertise so the board may continue public hearings in July and adopt a final rate in early August. Commissioners indicated support for advertising the midrange option (Option 2) to avoid a large single‑year drawdown of fund balance while keeping flexibility to lower the adopted rate later if revenues outperform expectations.

Ending

Staff scheduled the first statutory public hearing for July 15 and additional hearings in August, with a view to adopt the final millage at the regular meeting required by law. Commissioners asked staff to provide more scenario modeling (fund‑balance months, half‑life drawdown option) before final adoption.","mediaType","Video","parentTitle","Cherokee - Board of Commissioners Work Session - Jun 17, 2025","oneSentenceSummary","County finance staff told commissioners on June 17 that the 2025 digest increases revenue but not enough to avoid using significant fund balance unless the county raises its M&O millage; commissioners directed staff to advertise a midrange millage option and to pursue a cautious TSPLOST outreach with cities.","taxTitle","Cherokee County, Georgia","taxId",12793,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6554098,"Cherokee County Chamber seeks expanded tourism program as state increases hotel‑motel tax",1739,33920,1773015,"/Search/View?dp=1&key=5030939-2ac35f952e743f829cb5375b08aec07a&start=33&end=1773","https://assets.pipeline.soar.com/5030939-2ac35f952e743f829cb5375b08aec07a/thumbnail_33920.jpg","/articles/6554098/Cherokee-County/Georgia/Cherokee-County-Chamber-seeks-expanded-tourism-program-as-state-increases-hotelmotel-tax","https://secure.pipeline.soar.com/6554098-664885e63c67a0616e057f30fef19cb0/orig.mp4?Expires=1775224267&Signature=Mvg0F~n36QToOOQT58H1h0h7VtvkSFM9tdSc~243jSH4BaIv9c3PXyWPYVRi9dGz0~7FQrEzXMy4vpxZhpiVVcDxTF5jL~hUK7Bm~-ack59rt0KH133qfOdtYZVYiPJejyT4Q7gXj~4Ezq0ePjV-CLKnhSIl-wXGMZUEqnkn0B9zXk3~1G5C4tEa6dWY-ykwu5tW~u5~sH9mx1fev6rQGhJWyJvpIFT7Cpben4VWigAARRnc0fTV4OJoobJGITkgCnVRufS3SlsLk65Q1xodQiWaI7lyZp-YHILlwiX-G6~0mRvfAB~DeGeIqDy8~5VXas3y3TkPco2zoPHZfSXTNA__&Key-Pair-Id=KUT5TJCACFTXG","Cherokee County Board of Commissioners work session — June 17, 2025

The Cherokee County Chamber of Commerce told county commissioners on June 17 that it could expand Destination Cherokee’s marketing and group‑sales work if new hotel‑motel tax revenue from recently passed state law is made available to the Chamber.

The Chamber’s tourism coordinator, Angela McDaniel, and a Chamber representative identified as Pam presented a multi‑year plan that would add staff, digital advertising, photography and trade‑show attendance to promote Cherokee County destinations such as Gibbs Gardens, Dixie Speedway and area farm‑to‑table restaurants. Pam said the expanded program would require roughly $371,000 in the near term to fund a director of group engagement, a marketing manager, group sales business development, an intern and related marketing expenses.

Why it matters: State lawmakers last session increased the hotel‑motel tax the county can receive and changed how those funds are administered. The Chamber says the expanded budget would be used to grow visitor spending in Cherokee County’s unincorporated lodging market and to support local event and partner promotion.

What the Chamber proposed

Angela McDaniel described recent and planned tourism work: visitor guides placed in nine state visitor centers, more consistent Instagram and Facebook posting, a ‘‘Beans, Barrels and Bottles’’ tastings trail, itineraries posted to the county tourism website, targeted digital ads that reached roughly 30,000 impressions in a recent six‑week run, and partnerships with Georgia Grown and the regional travel association. McDaniel said Destination Cherokee added LinkedIn in 2025 and plans to add Pinterest later this year to push itineraries and attract group travel and sports tournaments.

The Chamber representative told the commissioners the current tourism budget is modest — about $76,000, funded by Cherokee County and a $1,000 contribution from the City of Holly Springs — and that the expanded plan would roll up to the $371,000 figure for staffing, paid digital marketing, trade shows, photography and a possible county tourism app.

County finance and contracting details

County staff said the hotel‑motel tax change must be implemented in county code and that the county’s agreement with its Destination Marketing Organization (historically the Chamber) needs to be percentage‑based rather than a fixed amount to comply with state law. County staff also provided a revenue estimate: “about $900,000” in hotel‑motel receipts for fiscal 2026 for the unincorporated county; a county official added that figure would represent roughly an additional $240,000 compared with current receipts.

The county attorney/staff told commissioners that, if the board adopts the ordinance this month, the tax would take effect on the first day of the second full month after adoption (staff said that would be Aug. 1 if the board adopts the ordinance at the scheduled meeting).

Questions from commissioners

Commissioners asked how the Chamber chooses partners to highlight (McDaniel said staff reach out and accept those who respond or meet editorial deadlines), whether partners must be Chamber members (McDaniel said membership is not required but encouraged), and for a ballpark of current and proposed budgets (Chamber: $76,000 current; $371,000 proposed expansion). Commissioners also asked what portions of the hotel‑motel tax the county can directly spend; county staff summarized that state law divides proceeds into defined buckets (some funds must be spent via a DMO contract, a smaller restricted tourism bucket can be spent by the county directly on tourism‑related uses, and a non‑restricted portion may be used for other lawful county purposes).

Next steps

The county has an updated, percentage‑based contract with the Chamber on the agenda for consideration. Commissioners indicated they will consider adopting the ordinance and the agreement during the public meeting that followed the work session. If adopted on the timetable discussed during the meeting, the local adjustment would take effect August 1, 2025.

Ending

The Chamber ended its presentation by asking commissioners to consider the staffing and marketing investments needed to scale Destination Cherokee and to support greater visitor spending in Cherokee County.

","The Cherokee County Chamber of Commerce told county commissioners on June 17 that it could expand Destination Cherokee’s marketing and group‑sales work if new hotel‑motel tax revenue from recently passed state law is made available to the Chamber.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6554095,"Tax assessor outlines 2025 digest growth, new state rules and appeal deadlines",1141,1846266,2987660,"/Search/View?dp=1&key=5030939-2ac35f952e743f829cb5375b08aec07a&start=1846&end=2987","https://assets.pipeline.soar.com/5030939-2ac35f952e743f829cb5375b08aec07a/thumbnail_1846266.jpg","/articles/6554095/Cherokee-County/Georgia/Tax-assessor-outlines-2025-digest-growth-new-state-rules-and-appeal-deadlines","https://secure.pipeline.soar.com/6554095-90a927bbcf192eb78ecb00f0b19c8274/orig.mp4?Expires=1775224267&Signature=VuuBNQh8qjNiB3GrKLTaAyyQ2at5O1T1ZvmD5vHEEjUCE8f1R01xg125cSoXJXE94X77sVjI0-OVnUNbC1OpYxsiJPZdbLfttD-nAau-oA-5ovBjj7QcxvXqD-ULTOdh1UcSIpE5zenVmzSK1zWrCjs3b2mEVRUroXRy6QRFzXgEqZTsoIJTB-evH7NgbvbKYPiBMAGj8EN82qPoaupe2w6nEUme9wUiNJlhHs087XQpYSPtEmPPUr3q13qEyTm1zYSQl~~zP2TmRj2jYEdvftnuc2qRUMKXzKbnGujOytrzQdVhGh1P0JU8G6ZbiVGxpvFxbwk13Q0VsN2WDfd8qg__&Key-Pair-Id=KUT5TJCACFTXG","Cherokee County Board of Commissioners work session — June 17, 2025

Trey Stevens, deputy chief at the Cherokee County Tax Assessor’s Office, briefed commissioners on 2025 assessment statistics, legal changes from the General Assembly and the schedule for assessment notices.

Key points

- Legislative changes: Stevens summarized several recent state laws that affect local assessments and taxpayer options. He identified House Bill 581 (creating a statewide floating homestead exemption and removing a one‑year sales lock), House Bill 92 (establishing estimated rollback reporting and clarifying a five‑acre maximum for the floating homestead), and HB808 (raising the tangible personal property exemption from $7,500 to $20,000 effective Jan. 1, 2025). He also cited a local bill (SB388) creating a 100% school tax exemption for qualifying seniors age 62+ who have held a Cherokee County homestead exemption for five years; Stevens said the county is already processing applications under that rule.

- Effect on notices and appeals: Stevens said the assessor’s office mailed assessment notices June 16 and that property owners have a 45‑day appeal period ending Thursday, July 31. He said the new notice boxes will display net taxable values and an estimated rollback for school levies, but will omit several previously listed line items (park bond, fire tax) and that taxing jurisdictions must provide estimated rollback rates within 15 days of the assessor’s notice to avoid an estimated tax showing on the notice.

- Personal property and exemptions: Stevens said HB808 increases the tangible personal property exemption to $20,000; boats and other personal property under that value are now non‑taxable for 2025. He also described the change to the 3‑year appeal lock (often cited as code section 48.5.299C in industry discussion) that limits prior loopholes used to “lock” values through strategic appeals.

Digest and quality metrics

Stevens reported 114,830 total taxable parcels for 2025. Of those, 85,063 parcels increased in value, 17,959 decreased and 11,808 showed no change. He said the assessor’s office received 6,430 new homestead exemption applications and 14,375 applications to add surviving spouses after a county mailer encouraged eligible residents to apply.

Assessment quality measures are within required ranges: the overall median on a 100% scale is 0.987 (equivalent to 0.3948 on the 40% assessment level), the coefficient of dispersion (COD) is 4.82 (below the 15% threshold for residential) and the price‑related differential (PRD) is 1.0051 (within the 0.95–1.10 acceptable range). Stevens said those figures reflect staff efforts to align valuations with 2024 sales used in the 2025 digest.

Market context and timing

Stevens showed a 10‑year trend of average home values in Cherokee County rising from about $229,800 in 2016 to $525,000 in 2025, noting accelerated increases following 2020. He said the county’s gross digest growth is about 8.97% (real property growth 4.65% plus inflation 4.32%) and that the Department of Revenue conducts a full review of the county digest in 2025.

On process and assistance

Stevens said the assessor’s office will accept appeals by mail, fax or in person and that staff will assist taxpayers who view their evaluations online before their physical notice arrives. He warned that some taxpayers will have questions because the notice format and exemption windows changed under the recent laws.

Ending

Stevens closed by inviting questions; commissioners discussed grandfathering of certain exemptions for 2024 applicants and clarified that appeals and homestead filings will be processed under the new statutory windows.
","Deputy Chief Trey Stevens told the Cherokee County Board of Commissioners the 2025 tax digest shows near‑9% gross growth, key quality metrics within statutory ranges and several state law changes that alter exemptions, the appeal lock and personal property taxation. Notices were mailed June 16; a 45‑day appeal window ends July 31.","actionData","errors"]

Article not found

Cherokee County weighs millage options and TSPLOST; commissioners agree to advertise a midrange M&O rate

Cherokee County Chamber seeks expanded tourism program as state increases hotel‑motel tax

Tax assessor outlines 2025 digest growth, new state rules and appeal deadlines