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Whitfield County, municipal mayors back SPLOST committee recommendations; county to draft intergovernmental agreement

Whitfield County Board of Commissioners · March 1, 2026
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Summary

Whitfield County commissioners and the mayors of Dalton, Varnell, Tunnel Hill and Cohutta discussed the proposed four-year Special Purpose Local Option Sales Tax (SPLOST) on Dec. 4, 2023; the cities indicated support for the committee’s recommendations and the county attorney will prepare an intergovernmental agreement for consideration on Jan. 8, 2024.

Chairman Jevin Jensen convened a special meeting of the Whitfield County Board of Commissioners and mayors from county municipalities on Dec. 4, 2023, to seek city input on recommendations from the 2024 SPLOST (Special Purpose Local Option Sales Tax) committee.

Chairman Jevin Jensen said the county is proposing a four-year SPLOST that the committee estimates would raise around $80 million and noted the committee met in October and November to hear department project proposals.

County Attorney Robert Smalley outlined the legal timeline under O.C.G.A. § 48-8-111: the county provided the required notice to municipal leaders at least 10 days in advance of the meeting, the county cannot call for a SPLOST referendum until 30 days after today’s meeting, the Board of Commissioners may place the referendum on its Jan. 8, 2024 agenda, and—if that timeline holds—the referendum would be scheduled for the May 21, 2024 primary election.

Mayors from Cohutta, Dalton, Tunnel Hill and Varnell indicated support for the SPLOST committee’s recommendations. Jensen said County Attorney Robert Smalley will begin drafting an intergovernmental agreement between the county and the cities for possible approval at the January meeting.

No formal motions were made and no votes were taken during the Dec. 4 meeting. The meeting record states that no decisions were made at this session; actions such as calling a referendum or approving an intergovernmental agreement would require subsequent board action.

The meeting adjourned by unanimous consent.

Next steps: the county attorney will draft the intergovernmental agreement and the Board will consider related items when it meets on Jan. 8, 2024; the earliest possible referendum date noted in the meeting is May 21, 2024.