Upson commissioners approve draft 1% sales tax intergovernmental agreement to send to city for ballot placement

The Upson County Board of Commissioners voted Aug. 26 to adopt a draft intergovernmental agreement with the City of Thomaston to place a 1% special sales and use tax on the ballot for voters to decide. The proposed tax would be for five years and its proceeds would be used exclusively to reduce property taxes imposed by Upson County and the City of Thomaston. The agreement, as drafted and approved by the board, would allocate 74% of proceeds to the county and 26% to the city. “There is only one option that is fair to the taxpayers of Upson County, and that is the 26%, 74% split,” the board member presenting the proposal said during the meeting. Under the draft formula the county would combine the net digest for both entities each year, calculate each party’s share of that combined digest, and divide tax receipts by that percentage annually; the presenter said that approach allows the allocation to change year to year if the relative digest changes (for example, if development or annexation changes the city share). The draft agreement also specifies that the county will receive the tax proceeds from the Georgia Department of Revenue and distribute the city’s share to Thomaston. Commissioners and staff said the agreement must be signed by the city’s mayor, and that final ballot language and the intergovernmental agreement must be delivered to the ballot builder by Sept. 4 to appear on the next ballot. The board voted to adopt the draft intergovernmental agreement and instructed county staff to present it to Thomaston; the motion passed unanimously. The board and several commissioners urged rapid completion of the paperwork so the measure can go to voters. Commissioners also discussed next steps for use of the funds if the ballot measure passes, including asking the county engineer to prepare a master plan and cost estimate for the county’s ball fields. That task was described as a separate process to be funded and scoped if voters approve the tax. The ballot question in the draft reads in part: “Shall a special 1% sales and use tax be imposed for five years within the special taxing district of Upson County with the proceeds exclusively used to reduce property taxes imposed by Upson County and the City of Thomaston?” The county’s presentation said the allocation and ballot language would be finalized after the city signs the agreement. The board’s action sends the draft agreement to the City of Thomaston for signature and authorizes county staff to continue finalizing the ballot submittal.