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Commission sends 1% FLOST resolution to election superintendent for Nov. 4 ballot
Summary
The commission approved a FLOST resolution and requested the Election Superintendent call a Nov. 4, 2025 election on a one‑percent (1%) flexible local option sales tax to provide property tax relief; the resolution states a five‑year term and includes ballot wording.
The Board of Commissioners approved a Flexible Local Option Sales Tax (FLOST) resolution on Sept. 2, 2025, and directed the County Clerk to request that the Election Superintendent call an election for the question on Nov. 4, 2025. The resolution seeks voter authorization of a one‑percent sales and use tax to provide property tax relief and specifies the tax would be imposed for five years if approved.
The resolution cites Article 2b of Chapter 8 of Title 48 of the Official Code of Georgia Annotated as the enabling statute and included proposed ballot language in the materials. The draft ballot wording provided in the packet reads in part: "Shall a special one percent (1%) sales and use tax be imposed in the special district of Cusseta‑Chattahoochee County for a period of time not to exceed 20 calendar quarters for the purpose of property tax relief…?"
Chairman Charles Coffey read the resolution and explained its purpose to the public, saying it would provide relief to the county portion of property tax. Commissioner Damon Hoyte moved to approve the resolution and send it to the Board of Elections to call the election; Commissioner Jason Frost seconded, and the vote was unanimous.
The resolution directs the Election Superintendent to hold the election in accordance with Georgia election law, canvass the returns, and certify results to state officials. The packet includes the legal notice and suggested newspaper publication schedule required for the special election.
If voters approve the FLOST, the county intends to use proceeds to reduce property taxes as described in the resolution; the measure must be presented to voters and cannot be implemented without voter approval.
