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Polk County approves moving forward on 1% FLOST IGA using digest-ratio method
Summary
The Board voted Sept. 2, 2025 to approve a proposed Intergovernmental Agreement to pursue a 1% Floating Local Option Sales Tax (FLOST) using a digest-ratio method; packet estimates annual returns at $8,237,320 and cities must approve the IGA before a referendum.
Polk County commissioners approved presenting a proposed Intergovernmental Agreement to the cities of Cedartown, Rockmart and Aragon to pursue a 1% Floating Local Option Sales Tax (FLOST) using a Digest Ratio Method at their Sept. 2, 2025 meeting.
Administration described the Digest Ratio Method as using the finalized net digest from each taxing entity to derive an equal mill-rate reduction across taxing entities. The materials in the meeting packet show an estimated annual FLOST return of $8,237,320 and present an example allocation by digest ratios among Polk County and the three cities.
The IGA must be approved by the county and each city before the matter can proceed to a referendum and special election. County staff noted that the agreement as presented is what administration believes to be a fair and equitable method of dividing proceeds; the minutes state no objections from County Manager Matt Denton.
If the IGA is adopted by all entities, proceeds would be distributed based on each entity’s share of the combined net digest, and the county would then proceed to place the FLOST before voters via the required referendum process. The minutes note the example allocation and the estimated total returns; they do not record dollar-by-dollar commitments for any city or an implementation timeline.
