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Board approves TSPLOST and FLOST intergovernmental agreements, schedules referendums
Summary
Commissioners approved intergovernmental agreements to place both a transportation SPLOST (TSPLOST) and a floating local option sales tax (FLOST) on the Nov. 4 ballot, including an allocation schedule among county and cities and a proposed start date of Jan. 1, 2026 if voters approve.
The Liberty County Board of Commissioners on Aug. 5 approved intergovernmental agreements to seek voter approval for a transportation special purpose local option sales tax (TSPLOST) and a floating local option sales tax (FLOST), formalized allocation schedules and directed staff to call the Nov. 4 referendum.
The actions are significant because both taxes generate local revenue for transportation projects or for ad valorem property tax relief; each requires voter approval. The TSPLOST discussion formalized a multi‑jurisdictional allocation of proceeds for transportation projects; the FLOST agreement would impose a county‑wide 1% local sales tax, limited to five years if approved, and dedicate proceeds to reduce property tax bills.
County Attorney and staff presented the draft intergovernmental agreements, explained the statutory limitations and noted that the TSPLOST is a continuation of the county’s existing SPLOST approach (project list tied to state law for transportation) while the FLOST specifically dedicates proceeds to lower property tax burdens. The draft FLOST allocation schedule allocates roughly 61.463% of proceeds to Liberty County with remaining shares distributed to participating municipalities in proportion to an agreed‑upon formula tied to the relative millage value of each jurisdiction; the agreement allows municipalities that adopt compatible ad valorem millage before the reference date to participate.
Legal counsel and county staff said the tax imposition would begin Jan. 1, 2026, if voters approve the measures in November, and noted administrative rules: the board cannot campaign using public funds but may express support privately and staff will publish required notices. Commissioners and county staff said they expect the interlocal collaboration to improve the county’s competitiveness for state grant funding because the county will already have committed local matching funds and project planning; staff also flagged that a participating municipality (Walthourville) was finalizing its local ad valorem authority and could be added to the allocation schedule.
The board unanimously approved motions to execute the intergovernmental agreements, instruct the board of elections to place the two questions on the Nov. 4 ballot, and return implementation details once referenda outcomes and final revenue estimates are available.
