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Cherokee County commissioners approve T-SPLOST IGA and place 1% transportation tax on November ballot

5707301 · September 2, 2025
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Summary

The Cherokee County Board of Commissioners unanimously approved an intergovernmental agreement with county cities to share proceeds from a proposed 1% transportation special-purpose local-option sales tax and voted to place a six-year, estimated $445.15 million T‑SPLOST referendum on the Nov. 4 ballot.

Cherokee County commissioners on Sept. 2 unanimously approved an intergovernmental agreement with all participating municipalities and voted to put a proposed 1% transportation special-purpose local-option sales tax before voters on Nov. 4.

The agreement, signed by the county and the cities of Ball Ground, Canton, Holly Springs, Mountain Park, Nelson, Moleska and Woodstock, lays out how estimated proceeds — about $445,152,292 over six years if voters approve the measure — would be allocated for roads, bridges, sidewalks and other transportation projects. The referendum language set by the board asks voters whether a 1% sales and use tax should be imposed in Cherokee County for up to six years to raise the estimated amount for transportation purposes.

The board discussed the size and urgency of transportation needs before the unanimous vote. “This T Splas would more than double our road improvement budget and really allow very substantial and noticeable catch up on our roads,” Chairman Johnston said. He and other commissioners noted that generating the same revenue through property taxes would require a large, politically difficult increase in the county’s maintenance-and-operations property tax rate.

Commissioners and staff emphasized that the tax would also pay for municipal street work in participating cities. “About 30% of revenue that would come in from this 1% would be from people who don't live in Cherokee County,” Commissioner Carter said, noting nonresident purchases would contribute to the fund.

If voters approve the measure in November, the county plans to use the funds for a mix of road resurfacing, bridge maintenance, pedestrian facilities and traffic-safety measures identified in the IGA. The sales-tax program would run for up to six years and then expire unless renewed by voters.

The board approved both the IGA with the cities and the resolution to call the referendum by unanimous vote. The county manager presented estimated revenue figures and said the plan is included in the election timeline to appear on the Nov. 4 ballot.

Votes at a glance (actions taken Sept. 2): - Approved the T-SPLOST intergovernmental agreement with participating municipalities (unanimous). - Adopted a resolution to call the T-SPLOST referendum for the Nov. 4 ballot (unanimous).

Ending: The board’s approval completes the county’s IGA commitments and places the question before voters; implementation would depend on voter approval in November.