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Ware County commissioners approve 1% FLOST referendum and sign intergovernmental agreement with Waycross
Summary
Commissioners voted to place a one-percent FLOST on the Nov. 4, 2025 ballot (20 months, estimated $55 million) to be used solely to reduce property taxes, and approved an intergovernmental agreement giving Ware County 58% and the City of Waycross 42% of proceeds after discussion over split methods.
The Ware County Board of Commissioners on June 26 approved Resolution 2025-11 to place a one-percent Floating Local Option Sales Tax (FLOST) on the Nov. 4, 2025 ballot. The resolution states the tax would be imposed for 20 months and the proceeds would be used exclusively to reduce property taxes; county staff estimated the tax could raise approximately $55 million.
Assistant County Attorney Jennifer Herzog told the Commission the City of Waycross attorneys requested additional language in the intergovernmental agreement clarifying how funds may be spent and how records must be kept; Herzog noted those requirements are already specified in Georgia statutes but agreed it was prudent to include the language in the agreement.
Commissioner Timmy Lucas raised concerns about the method for allocating proceeds, noting that using a 2024 tax base or a population basis could produce a different split such as 70/30 in the county's favor. The draft agreement before the board specified a 58/42 split (Ware County/Waycross). Commissioner Leonard Burse observed that LOST historically split 58/42 and noted some past SPLOSTs used a 60/40 split.
Tax Commissioner Roger Collins addressed the board on how the FLOST savings would be applied, saying the tax savings "would be applied to all properties, including homestead, industrial, personal, agricultural, etc.," and that the FLOST would lower taxes and the millage rate according to his statement to commissioners.
Commissioner Burse moved to approve the resolution putting the FLOST on the ballot and later moved to approve the intergovernmental agreement with the percentages as contained; motions were seconded and recorded as carried by roll call.
Why it matters: if approved by voters, the tax would temporarily raise sales tax by one percentage point and direct revenues solely to property tax reduction for the county and city split per the agreement. The distribution methodology and base used for calculating shares were points of concern among commissioners.
What happens next: the resolution will place the question on the November ballot; the intergovernmental agreement will govern distribution if voters approve the FLOST.
