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County attorney: state changes to HB 581 mean counties must pass a FLOST ballot resolution; special election possible Nov. 4
Summary
County Attorney Bin Minter told the Board that recent legislative changes tied to HB 581 (and HB 92 adjustments) narrow FLOST proceeds to property‑tax relief and require counties to pass a resolution to place a fractional local option sales tax on the ballot; the county attorney provided a draft resolution and advised the commission that a special election could be held Nov. 4.
County Attorney Bin Minter told the Cusseta‑Chattahoochee County Board of Commissioners on June 3 that changes tied to HB 581, modified by provisions from HB 92, affect how counties may use proceeds from a fractional local option sales tax (FLOST).
Minter said the legislation limits FLOST revenues to property‑tax relief and that changes to assessment notices mean counties must estimate a rollback rate when preparing ballots. "The money from FLOST is only for property tax relief," Minter said, and he provided commissioners a draft resolution to put the question before voters. He advised that a special election could be scheduled for Nov. 4 if the commission chooses to proceed.
Why it matters: A county‑level FLOST raises sales taxes in exchange for property‑tax reductions; statutory changes that restrict uses of proceeds and adjust notice requirements affect ballot language and the county's timeline. The requirement to pass a local resolution and coordinate an election calendar means commissioners must make a procedural decision before placing the question before voters.
What the board did: The board did not take an immediate final vote on a FLOST ballot question on June 3; the attorney asked to add the matter to an upcoming work session and provided draft language for commissioners to review. The work session minutes show the item was added to the July 1 agenda for further consideration.
Context and next steps: The attorney’s summary referenced state bills by number (HB 581 and HB 92) and the county packet included a draft resolution. If the commission adopts a resolution authorizing a FLOST question, staff will need to confirm ballot wording, the rollback‑rate estimate, and local election logistics prior to any scheduling decision. The board’s next scheduled regular meeting is July 1, 2025.
