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City gets SPLOST update: $200 million countywide, Perry’s share about $14.4 million
Summary
Office of the City Manager staff reviewed the 2024 SPLOST program: estimated countywide collections of $200 million, $90 million in countywide projects, the remainder distributed to jurisdictions (Perry ~ $14.4 million), and monthly city collections roughly $225,000–$250,000; council asked timeline and spending‑deadline questions.
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Mr. Smith, representing the office of the city manager, briefed council on the 2024 SPLOST program and how funds are allocated and spent across Houston County and participating jurisdictions.
"The estimated collection on this is $200 million," Mr. Smith said, and he explained that $90 million is allocated to countywide projects with the remaining $110 million distributed to participating jurisdictions according to population; Perry's allocation was shown at about $14.4 million. Mr. Smith said monthly receipts to the city generally run between $225,000 and $250,000.
Mr. Smith described four principal SPLOST funding categories (public safety/roads/bridges/sidewalks; water and sewer; recreation facilities and equipment; and other capital projects) and said funds are constrained by the pay‑as‑you‑go nature of the tax: "you collect the money before you can spend it," he said. He noted that recreation facility funds have been frontloaded and that the city has spent a substantial amount on master plan projects at Creekwood Park and Roger Park and on a new playground and related restroom structure.
Council members asked clarifying questions about whether SPLOST funds can be used for debt service; staff replied that debt service is an eligible expense under the referendum provisions. Members also asked about timing and whether funds must be fully spent by a certain date after the SPLOST ends; staff said they did not know the precise deadline and would follow up as projects are identified.
Mr. Smith said staff are assembling a capital improvement plan for the SPLOST allocations and will return with more detailed project recommendations and priorities.

