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Upson County commissioners approve ballot question and intergovernmental agreement for 1¢ sales tax to fund property tax relief
Summary
The Upson County Board of Commissioners voted unanimously at an emergency meeting to place a one-cent sales and use tax on the Nov. 4 ballot for five years and approved an intergovernmental agreement with the City of Thomaston to divide proceeds, with an initial 70/30 county-city split in 2026 and a digest-based formula thereafter.
The Upson County Board of Commissioners voted unanimously Sept. 5 at an emergency meeting to place a 1¢ sales and use tax on the Nov. 4 ballot for five years and approved an intergovernmental agreement with the City of Thomaston to allocate the proceeds exclusively for property tax relief.
The ballot question will ask voters whether to impose the one-cent tax in a special district covering Upson County and the city of Thomaston for five years, with revenues restricted to property tax relief.
The intergovernmental agreement approved by the commissioners sets a two-step allocation method. For calendar year 2026 the parties agreed to a straight 70/30 split (70% county, 30% city). In subsequent years the agreement requires calculating the city's share as its portion of the combined municipal and county maintenance-and-operations (M&O) net digest, then increasing that outcome by 4 percentage points; the county receives the remainder. The agreement also states the distribution "shall not result in a net increase in revenue for any jurisdiction."
Commissioner Ellington moved to approve the resolution calling for the election, Commissioner Biggs seconded, and the motion passed with all voting "yes." The same mover and seconder carried the intergovernmental agreement.
Discussion at the meeting was limited. Commissioner Biggs said, "I'm just glad we were able to come to an agreement." Chairman Burke said the board had considered the matter earlier in the year, saying, "We looked at this since day 1," and urged prompt submission of the measure to the board of elections so it can meet its deadlines. The board also thanked Tax Commissioner Annie Chastain for providing information used in negotiations.
No statutes, tax rates beyond the one-cent proposal, or alternative allocation formulas were adopted beyond what is described in the agreement. The county will forward the approved resolution and the intergovernmental agreement to the board of elections for placement on the Nov. 4 ballot.
Implementation will depend on voter approval on Nov. 4 and on the board of elections' processing; the agreement establishes the method for distributing proceeds if voters approve the tax.
