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Cherokee County weighs millage options and TSPLOST; commissioners agree to advertise a midrange M&O rate
Summary
County finance staff told commissioners on June 17 that the 2025 digest increases revenue but not enough to avoid using significant fund balance unless the county raises its M&O millage; commissioners directed staff to advertise a midrange millage option and to pursue a cautious TSPLOST outreach with cities.
Cherokee County Board of Commissioners work session — June 17, 2025
County finance and management staff briefed the Board of Commissioners on the fiscal implications of the newly delivered 2025 tax digest and presented millage‑advertisement options and TSPLOST considerations.
Digest and fund‑balance context
Staff reported gross digest growth of 8.97% for 2025 and a net M&O digest increase of 7.95% after exemptions and other adjustments. Under the county’s current millage, staff said the county would realize an additional $6.9 million in M&O revenue but still would need to use fund balance to cover proposed department and personnel increases. Staff presented three illustrative choices:
- Keep the current M&O millage: would require using about $9.9 million of fund balance (reducing months of fund balance below the county manager’s preferred target). - Moderate millage increase (Option 2): a smaller millage increase that staff said would reduce fund balance usage to an estimated $7.0 million and preserve more resilience for future years; several commissioners favored advertising this option. - Larger millage increase (Option 3): a larger rate that would preserve still more fund balance but was not favored by a majority at the work session.
Personnel and department drivers
Staff emphasized that personnel and retention costs were the largest drivers of budget increases, led by the sheriff’s office (which requested pay increases and budgeted at full headcount), judicial services (including juvenile court attorney costs), EMS transfers and library increases tied to regional fees and healthcare cost inflation.
TSPLOST discussion
Commissioners discussed a possible county‑led Transportation Special Local Option Sales Tax (TSPLOST). Staff presented two scenarios (0.5% and 1.0%) and a draft project list derived from the county’s comprehensive transportation plan. Commissioners said they prefer a cautious approach — “start with 0.5%,” one commissioner said — and staff was directed to arrange a meeting with city mayors and council representatives in late June or early July to align on project lists and participation. Staff will send letters to municipal staff and attempt to convene the cities for a coordinated project prioritization session.
Advertising schedule and next steps
State law requires the county advertise an M&O rate; staff asked the board to select a rate to advertise so the board may continue public hearings in July and adopt a final rate in early August. Commissioners indicated support for advertising the midrange option (Option 2) to avoid a large single‑year drawdown of fund balance while keeping flexibility to lower the adopted rate later if revenues outperform expectations.
Ending
Staff scheduled the first statutory public hearing for July 15 and additional hearings in August, with a view to adopt the final millage at the regular meeting required by law. Commissioners asked staff to provide more scenario modeling (fund‑balance months, half‑life drawdown option) before final adoption.
