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Commissioners weigh 0.5% transportation SPLOST, FLOST/LOST and HOST to close $16M road gap
Summary
The board discussed several revenue options — a 0.5 percentage‑point transportation SPLOST (T‑SPLOST), a full penny FLOST/LOST or pursuing a statewide HOST law — to address an estimated $16 million annual shortfall for roads; commissioners stressed city cooperation and timing with other ballots.
Cherokee County commissioners spent a lengthy portion of the May 6 work session debating how to close an estimated $16,000,000 annual shortfall in the county’s road program.
The chair outlined options: a statewide HOST law (which failed to reach a final vote this session but can carry over), a local FLOST/LOST (penny sales tax) or a smaller 0.5 percentage‑point transportation SPLOST (T‑SPLOST). He estimated a 0.5p T‑SPLOST would generate about $33,000,000 in gross receipts, with roughly one‑third shared with cities — leaving an approximate $22,000,000 net to the county and closing much of the $16 million shortfall.
"A 0.5p T‑SPLOST would generate about $33,000,000 a year... we'd be about 22, ballpark, net to us," the chair said when outlining the fiscal math. Commissioners debated whether to seek property‑tax relief as part of any proposal (the FLOST/LOST routes provide more direct rollback), equity between city and unincorporated residents, and the political difficulty of placing multiple sales‑tax questions on the same ballot year as school referenda and several city elections.
Several commissioners favored pursuing a fall referendum on a T‑SPLOST if cities will cooperate on a sharing formula; others said a penny FLOST/LOST could be structured to provide partial property tax relief but would require temporarily raising the millage and then rolling it back — a tradeoff that raised political and equity concerns. The board agreed to continue analysis and to consider placing a tentative action item on the next meeting agenda.
Why it matters: the county estimated its long‑range transportation plan and desired repaving schedule leave a roughly $16 million annual funding gap; commissioners must decide whether to ask voters for new sales tax revenue and how to divide proceeds with cities.
The next step: staff will continue modeling options and outreach to municipalities; commissioners signaled interest in additional analysis and a possible tentative action item at the next meeting.
