Charlton County, Folkston and Homeland approve SPLOST project list, set sales-tax referendum and IGA

CHARLTON COUNTY, Ga. — The Charlton County Board of Commissioners on July 28 unanimously adopted a proposed 2026 SPLOST project list, approved a resolution to impose a county 1 percent sales-and-use tax and call a referendum for the Nov. 2025 ballot, and voted to enter into an intergovernmental agreement (IGA) with the City of Folkston and the City of Homeland. Commissioners also voted to place a FLOST measure on the first available 2026 ballot.

County Administrator Glenn Hull said the meeting’s purpose was to discuss timing and content for a Special Purpose Local Option Sales Tax (SPLOST) and an additional local referendum referred to in the meeting as FLOST. Hull told attendees that the Association County Commissioners of Georgia (ACCG) had recommended the county not put SPLOST and FLOST on the same referendum.

The vote to adopt the county resolution imposing a 1 percent county sales-and-use tax, as authorized by Part 1 of Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, passed unanimously after a motion by Commissioner Drew Jones and a second by Commissioner Jesse Crews. The resolution calls for the tax question to appear on the Nov. 2025 ballot.

Why it matters: SPLOST proceeds fund local capital projects such as roads, public safety and facilities; the counties and cities agreed the draft project list — labeled “Exhibit A” in meeting materials — would guide which projects receive sales-tax funding and how any proceeds above projections would be divided between the county and the two cities.

Discussion and revisions: Commissioners and city officials discussed specific additions and removals to the draft Exhibit A. The City of Folkston requested adding public safety vehicles and equipment as a project category. The City of Homeland requested adding public safety equipment and water and sewer equipment, facilities and renovations. Commissioner Jesse Crews suggested removing the Georgia Bend Fire Station (Station No. 4) from the county project list because the county is building a new station at that location. County Administrator Hull explained the intergovernmental agreement includes a formula for splitting any proceeds above SPLOST projections among the county and each city.

Commissioner Drew Jones explained the FLOST item as intended to offset increases in property tax and said the funds for FLOST could be used only for property-tax-related revenue purposes, as discussed at the meeting. Mayor Lee Gowen asked what would happen if one of the measures failed and how soon it could be placed on a subsequent ballot; Hull replied SPLOST cannot be placed on a ballot for one full year after a defeat and said it was not known how soon FLOST could be reintroduced.

Actions and next steps: Commissioner Jones moved to enter into an intergovernmental agreement with the City of Folkston and the City of Homeland, pending any revisions made by the attorneys, and to place FLOST on the first available ballot of 2026; Commissioner Crews seconded the motion, and it carried unanimously. Commissioner Crews moved to adopt the SPLOST project list with suggested revisions; Councilman Bruce Young of Folkston seconded, and the motion carried unanimously. Councilman Young separately moved for the City of Folkston to enter into an IGA with the City of Homeland and Charlton County; Councilwoman Ruby Baker seconded, and that motion carried unanimously. The City of Homeland did not have a quorum at the meeting and will hold a special called meeting to vote on the IGA.

Other clarifications offered during discussion: Hull noted the county’s road department allocation in the draft list was smaller than some other allocations because the road department also has access to TSPLOST funds in addition to SPLOST; Hull said the draft list used the same baseline revenue projections as the current SPLOST. No dollar amounts for individual projects were finalized in the meeting; the project list was adopted as a draft Exhibit A to be incorporated in the IGA and referendum materials.

The meeting adjourned at 10:37 a.m.; county staff and city attorneys will finalize IGA language and scheduling for the respective municipal approvals and ballot preparations.