Harry Johnston

A Glimpse Into November's General Election

BY HARRY JOHNSTON

In November’s general election, Cherokee County voters will be asked to make the decision on whether to continue the 1% sales tax for essential county roadwork, land, buildings and equipment. This renewal would not be an increase in taxes, just a continuation of the current special-purpose local-option sales tax (SPLOST).

If renewed, Cherokee would remain one of four counties in Georgia with only 2% in local sales tax (1% county SPLOST and 1% E-SPLOST, which stands for education and was renewed last year). All other counties in our state have 3% or more.

For the most part, the county doesn’t have the option of not making the expenditures. So, we must either continue the SPLOST or exchange it for a significant property tax increase — something no one wants to see happen. But, that decision is up to the voters.

Cherokee, and almost every other county in Georgia, has a county SPLOST and an E-SPLOST, used by school systems for their facilities and equipment. These taxes have to be approved by the voters every five or six years.

The county’s SPLOST ends in 2024. The election this fall is the last one before then, so the Board of Commissioners plans to ask the voters to renew it then. The renewed sales tax, if approved, would run through 2030.

There’s usually a significant, one-time, county-wide project included in each SPLOST renewal. In the current SPLOST, it was the expansion of the county jail. The upcoming SPLOST proposes an expansion of the Cherokee County Justice Center. We’ve doubled in population since that facility was built nearly 30 years ago, and court activity and staffing have increased with it. It’s bursting at the seams; we really can’t postpone any longer. That project would use about 17% of the total expected SPLOST proceeds over the six-year term.

After funding the main project, the remaining SPLOST proceeds are shared between city and unincorporated-area projects, in proportion with population. About 80% of the unincorporated portion covers essential ongoing capital costs.

Half of the unincorporated portion goes to roadwork, covering two-thirds of the county’s roadwork budget. We certainly can’t cut road improvement and maintenance. If anything, we need to add to that budget amount to keep up with increasing road needs.

Approximately one-fourth of the unincorporated portion goes to public safety vehicles, equipment and facilities. These vehicles and equipment wear out and have to be replaced on a regular schedule.

About 5% will go to upgrades and expansion of essential county buildings, including the tax commissioner’s and coroner’s offices.

The remaining 20% of the unincorporated portion is committed to parks, libraries, senior services facilities, the recycling center and economic development. Those arguably can be postponed indefinitely, and they probably would be in the absence of SPLOST funds to pay for them.

If you agree with me that most of these projects are necessary, it comes down to a choice of paying for them through a continued sales tax or increased property tax.

As always, I’m interested in your thoughts on this and other subjects. Please email me at hjohnston@cherokee.com.

Harry Johnston is chairman of the Cherokee County Board of Commissioners. He's a retired CPA and accounting manager, and a former district commissioner.

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