Spalding County board approves SPLOST referendum IGA after debate over priorities and revenue assumptions

The Spalding County Board of Commissioners voted 4‑1 on June 1 to approve an intergovernmental agreement that would refer a proposed 1¢ SPLOST (special local option sales tax) to county voters in November.

County Manager Dr. Ledbetter told the board the 2026 proposed project list totals about $99,150,000 over a six‑plus year period and allocates roughly $60.1 million to transportation improvements. Staff explained the plan assumes roughly $1 million per month in revenue from the 1¢ local option tax over 72 months, adjusted for projected growth.

The vote followed an extended exchange in which commissioners questioned the term, revenue assumptions and whether projects were bonded. “If we only get $50 million, we only get the roads,” a commissioner said, urging clarity about how projects would be prioritized if receipts fall short. Staff replied that the current list contains no bonded projects and that items are ranked; if revenue is insufficient, lower‑ranked projects would not move forward.

Supporters said the prioritized list allows flexibility and that revenue projections account for new business and modest year‑over‑year growth. Critics warned voters could be misled if the referendum suggests every item on the list will be completed regardless of receipts; one commissioner voted against the IGA, citing those concerns.

The board approved the IGA by a 4‑1 vote. The IGA will be posted with the minutes and, if adopted in subsequent steps, would send the measure to county voters for a November referendum.

Next steps: staff will finalize referendum language and the IGA details and return to the board for further procedural steps ahead of the election.