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Commissioners consider HOST changes including 10‑year sunset and reallocation to prioritize roads
Summary
Board discussed a proposed HOST (local sales tax) draft resolution seeking a 75/25 rollback/capital split, application of the most recent SPLOST sharing for municipalities, a county priority to use 25% capital for road improvements in the absence of other road funding, a 10‑year sunset, and accelerated homeowner rollback timing; staff warned the revenue would not close Cherokee's long‑term road funding shortfall.
The Cherokee County Board of Commissioners spent a large portion of the work session debating proposed changes to a HOST (homestead option sales tax) proposal and a draft resolution to carry the county's preferences to the legislative delegation.
The chair led the discussion and laid out six requested adjustments for the delegation, including altering the current 80/20 rollback/capital split to a 75/25 split for rollback/capital, tying municipal shares to the most recent SPLOST intergovernmental agreement, restricting the county's capital share to road improvements if other road funding is not available, instituting a 10‑year sunset, and accelerating homeowner rollback so a portion of proceeds are applied in the first year. "Provide for a 10 year sunsetterm limited amount of time for the tax to be collected... callable by the Board of Commissioners," the chair said when describing the drafting changes the board wanted in the resolution.
Commissioners discussed tradeoffs. Some argued a stronger legal guarantee that the county's portion be used for roads would reassure voters who previously rejected a similar measure. Others warned that locking funds to a single purpose could limit flexibility to respond to unanticipated capital needs. Staff gave back‑of‑envelope figures for road funding, noting a long‑term shortfall of roughly $22–23 million per year to meet the county's paving and CTP goals; commissioners estimated that the proposed 25% capital portion would yield roughly $10–15 million per year, enough to cover a portion but not all of the shortfall.
The board asked staff to refine language that would prioritize road funding "in the absence of other allocated and available funding for roads," and asked that the delegation be presented a version of the draft that included a 10‑year sunset and clarified ramp‑up mechanics for homeowner rollback. No formal vote was taken; staff will continue wordsmithing ahead of possible action later this month.
