Commissioners consider half‑cent T‑SPLOST for roads after statewide host attempt stalls

Cherokee County commissioners discussed on May 6 whether to pursue a half‑cent transportation SPLOST this November after a planned statewide change to the county’s requested host law failed to reach the Senate floor.

The Board’s chair framed the choice around two goals: creating new recurring road revenue and providing property‑tax relief to homeowners. “We would still be among the 3 or 4 [counties] that don't have a 7 or 8 or higher percent,” the chair said while describing how a half‑cent T‑SPLOST would affect the county’s sales‑tax ranking in the region. The chair also noted the relative household impact: “a typical grocery store run is $100… it costs you 50¢ on a $100 grocery run.”

Why this matters: county staff presented an analysis showing a roughly $16 million annual shortfall to keep to the county’s current road‑funding and repaving goals. A half‑cent T‑SPLOST, after sharing with cities, would provide an estimated net of about $22 million to the county and could largely close the gap, county staff said. A full‑cent T‑SPLOST (a “host” or a local option sales‑tax structure) would generate more but requires different legal steps and shared formulas with municipalities.

Details discussed

- State legislative effort: Commissioners said a proposed statewide host law amendment — which would have allowed a host variant with a sunset provision — was not taken to the Senate floor late in the session and will technically carry over to next year. - Estimated revenues: The chair cited staff estimates that a half‑cent T‑SPLOST would generate about $33 million in gross receipts; after city sharing the county would net roughly $22 million, compared with the $16 million annual roads funding gap in the county’s plan. - Alternatives considered: Commissioners discussed using a local option sales tax (LOST) or a “FLOSS” (a local option sales tax designated for rollback) to create both a road component and some property tax relief, but staff said the statutory mechanics are complex and would likely still require raising the millage to fund roads and then using the sales tax to roll it back. - Duration and sharing: Commissioners noted a T‑SPLOST placed by the county can be six years with a negotiated IGA with cities, or five years without a negotiated sharing agreement. Staff said to obtain negotiated sharing you must have municipal buy‑in equal to 50% of municipal population (roughly two of the county’s larger cities).

Board reaction and next steps

Some commissioners voiced support for a fall T‑SPLOST referendum if cities concur. Commissioner West said the measure would be “critical” and expected cities would likely support it. The chair said the county could place a referendum on the November ballot without state action and that collections would likely begin the April after approval, allowing some road spending in the same calendar year.

The Board asked staff to continue modeling options (half‑cent T‑SPLOST, one‑cent LOST/FLOSS combinations and negotiated sharing agreements) and to return with a recommendation that could be part of an action item at an upcoming meeting.

Ending

Commissioners agreed to continue developing numbers and to seek city coordination; they flagged November as the feasible ballot date if the Board chooses to proceed.