[CALL TO ORDER]
[00:00:09]
OF COMMISSIONERS SPECIAL CALLED MEETING US. TODAY. WE'VE CALLED THIS MEETING BECAUSE LAST WEEK
[Agenda Items ]
WE WERE INFORMED BY THE GOVERNOR'S OFFICE THAT THERE WOULD BE AN OPPORTUNITY FOR US TO ACT A LITTLE EARLY ON. SOME NEW LEGISLATION THAT THE GOVERNOR SIGNED RELATED TO TAXES. AND SO, FIRST OFF, LET ME APOLOGIZE THAT WE HAD TO MOVE SO QUICKLY TO GET THIS ITEM COVERED TODAY. BUT BECAUSE OF THE WAY THE GOVERNOR'S OFFICE ISSUED THIS TO US, WE HAD TO MAKE A DECISION. SO LET ME BACK UP JUST A LITTLE BIT. WHAT YOU KNOW, IF YOU GO BACK, PEOPLE HAVE ALWAYS SAID THEY'D LOVE TO TAKE MORE OF THEIR PROPERTY TAX TAKE MOVE IT FROM BASED ON THE VALUATION OF THEIR PROPERTY TO A SALES TAX. OFTEN THE ARGUMENT WE HEAR IS IT'S MUCH MORE FAIR THAN THAN PROPERTY TAX. SO A LOT OF INTEREST IN THAT IN THE LEGISLATURE THIS PAST YEAR. AND SO THEY CAME UP WITH WITH THIS NEW PROPOSAL. AND WE'VE BEEN WAITING FOR THE GOVERNOR TO SIGN IT. WE'VE KNOWN FOR A COUPLE OF MONTHS THAT IT WAS OUT THERE, BUT WE JUST WEREN'T SURE THAT THE GOVERNOR WOULD SIGN IT. SO WHAT WHAT WE ARE HERE TODAY TO DISCUSS IS THE FACT THAT THEY SAID THAT IF WE WANTED TO GET OUR PROPOSED LEGISLATION, IF WE WANTED TO GO AHEAD AND INTRODUCE IT IN THE SPECIAL CALL MEETING, WHICH I THINK THE DATE OF THAT BEGINS JUNE 16TH, THE GOVERNOR'S CALLED A SPECIAL MEETING, REALLY WAS TO BE DISCUSSING REDISTRICTING, BUT THEY'VE ALSO OPENED THE OPPORTUNITY FOR THE COUNTIES TO SUBMIT THEIR LEGISLATION THAT THEY WOULD LIKE TO ESTABLISH THIS. AND SO WE'RE WORKING REALLY, REALLY HARD WITH EVERYONE TO GET TO TO MAKE THIS HAPPEN, BECAUSE IF WE DO THIS NOW, WE WILL NOT HAVE TO DEAL WITH IT IN JANUARY WHEN THE SESSION STARTS BACK IN 2027, WE WE COULD ALREADY HAVE OUR LEGISLATION IN ATLANTA HOPEFULLY APPROVED DURING THE WEEK OF THAT SPECIAL CALL MEETING. WE'VE TALKED TO OUR STATE REPRESENTATIVE, AND HE'S GOING TO CARRY THAT LEGISLATION FOR US. THE IDEA I MEAN, THE PROPOSAL WOULD BE THAT IT ON THE BALLOT FALL OF THIS YEAR, 2026. AND IF THE CITIZENS APPROVED THIS, THEN IT WOULD ACTUALLY NOT BEGIN UNTIL 2028. SO IN IN JANUARY OF 2028, THE COUNTY WOULD BEGIN TO COLLECT AN EXTRA ONE $0.01 SALES TAX. NOW, THE BIG QUESTION EVERYBODY WANTS TO KNOW IS WHAT HAPPENS WITH THAT $0.01 SALES TAX. AND SO THOSE FUNDS WILL BE USED EXCLUSIVELY TO REDUCE PROPERTY TAX. OKAY. AND HOMESTEADED PROPERTY TAX IS THE NUMBER ONE PROPERTY SECTION THAT WE'RE LOOKING AT REDUCING. NOW IF WE COLLECT MORE SALES TAX, AS WE UNDERSTAND, IF WE COLLECT MORE SALES TAX THAN WHAT IS NEEDED TO REDUCE EVERYBODY'S COUNTY HOMESTEADED PROPERTY. SO LET ME SAY REAL QUICK, THIS DOES NOT INVOLVE SCHOOL TAX. THE GOVERNOR'S LEGISLATION DID NOT ALLOW FOR ANY OF THIS TO BE USED, OR THE SCHOOL SYSTEMS TO DO SOMETHING SIMILAR. SO WHEN WE COLLECT THIS $0.01 SALES TAX, IT WILL BE USED TO PRIMARILY REDUCE THE HOMESTEADED PROPERTY TAX FOR CITIZENS. HERE IN TROUP COUNTY, ANY REMAINDER WOULD BE USED TO LOWER TAXES ON ALL OTHER PROPERTIES IN TROUP COUNTY. SO WE'RE STILL LEARNING A LITTLE BIT ABOUT THIS. THAT'S WHAT'S A LITTLE BIT SCARY IS WE STILL CONTINUE TO LEARN SOME OF. WE'LL LEARN MORE ABOUT THIS, BUT WE DID FEEL LIKE IT WAS IN THE BEST INTEREST OF THE COUNTY FOR US TO GO AHEAD AND MOVE FORWARD. I, I WILL PLEDGE TO THE CITIZENS THAT WE'RE GOING TO WORK EXTREMELY HARD BETWEEN NOW AND ELECTION TIME TO MAKE SURE THAT WE CAN FULLY EDUCATE THEM, GIVE THEM MORE FACTS AND FIGURES. BUT AGAIN, PRIMARILY, THIS IS A SHIFT FROM MORE OF A PROPERTY TAX TO A MODEL THAT INCLUDES SOME IN SALES TAX. AND SO THAT'S THAT'S KIND OF A BIG PICTURE OF WHAT THIS IS ALL ABOUT. WE'VE GOT OUR ATTORNEY, WE'VE GOT OUR CHIEF TAX APPRAISER THAT'S HERE WITH US TODAY. WE'VE GOT SOMEONE FROM THE TAX. SHANE FRALEY IS HERE WITH TAX COMMISSIONER. SO IF THERE'S ANYONE THAT HAS ANY QUESTIONS, I'M GOING TO KIND OF OPEN IT UP. AND IF NOT, I MEAN WE'RE GOING TO TAKE A VOTE. I GOT A QUESTION THAT I WOULD LIKE TO ASK MARK, WHAT KIND OF[00:05:03]
LANGUAGE IS GOING TO BE PUT ON THE BALLOT SO THE PEOPLE CAN UNDERSTAND THAT THIS IS GOING TO BE A TAX THAT IS GOING TO BE ELIMINATING THEIR HOMESTEAD TAX ON THEIR HOUSE WEATHER, SO THAT THE PEOPLE WILL UNDERSTAND THAT IT'S NOT JUST A $0.01 SALES TAX THAT THE COUNTY CAN USE ANY WAY THEY WANT. TO FOLLOW UP ON THAT TOO. I AGREE WITH THAT BECAUSE A LOT OF TIMES THOSE THINGS ARE PUT ON THE BALLOT. IT'S IT'S HARD FOR CITIZENS TO UNDERSTAND THEM. YEAH. THE A, C, C, G. THE A, C, C G HAS PREPARED A MODEL SAMPLE LOCAL LEGISLATION FOR USE. THAT LOCAL LEGISLATION CONTAINS THE BALLOT LANGUAGE. AND I CAN I CAN READ IT TO YOU. OKAY. YES. WELL, IT'S TWO QUESTIONS. THE QUESTION IS CHECK YES OR NO? SHALL THE ACT BE APPROVED, WHICH PROVIDES A HOMESTEAD EXEMPTION FROM TROUP COUNTY AD VALOREM TAXES FOR COUNTY PURPOSES IN AN AMOUNT OF THE ASSESSED VALUE OF THE HOMESTEAD PROPERTY, AS DETERMINED ANNUALLY USING THE PROCEEDS OF A NEW 1% LOCAL OPTION. LOCAL HOMESTEAD OPTION SALES TAX TO BE IMPOSED WITHIN THE SPECIAL DISTRICT OF TROUP COUNTY FOR. IN THE. IN THE SAMPLE BLANK YEARS AND UNDER THE UNDER THE STATUTE, THAT CAN BE FOR UP TO TEN YEARS. SO THAT BLANK WOULD BE FILLED IN. SO IF.IF THE BOARD WERE TO THINK IT APPROPRIATE TO DO IT FOR TEN YEARS, IT WOULD READ WITHIN THE SPECIAL DISTRICT OF TROUP COUNTY FOR TEN YEARS. AS A RESULT OF SUCH ACT. THAT WOULD BE THE BALLOT LANGUAGE. GO OVER IT AGAIN. NO, I WAS I WAS JUST I WAS JUST I'M JUST WONDERING WHERE THE WORD ELIMINATING COULD BE PUT IN THERE THAT IT'S ELIMINATING. WELL, IT'S ATTACK TAX PERIOD. YOU KNOW, SOUND LIKE IT'S ELIMINATING IF IT'S IF IT HAS A TIME PERIOD. WELL, IT'S ONLY TO TEN YEARS OR FIVE YEARS, TEN YEARS. BUT YOU KNOW, FOR SOME PEOPLE, THEY, I THINK THE SHORT ANSWER IS THAT THE WORD ELIMINATED WOULDN'T BE USED BECAUSE THERE'S NO GUARANTEE THAT THE AMOUNT OF SALES TAX COLLECTED WOULD ACTUALLY BE SUFFICIENT ENOUGH TO, TO TOTALLY ELIMINATE THE, THE WE, BUT WE BUT WE'VE LOOKED AT IT AND WE'VE BEEN TOLD IN A MEETING THAT THE HOMESTEAD TAXES ON THE TAX BUDGET IS AROUND, WHAT, 43, 43%, 47%. SO WE KNOW THAT THE HOMESTEADS ONLY BRING IN. WELL, THEY BRING IN 47%, WHICH IS IF YOU LOOK AT THE PIE CHART, THAT'S A PRETTY GOOD BIT OF OUR TAXES ON OUR DIGEST. I WOULD SAY THIS IS PROBABLY SIMILAR TO A SPLOST AND THAT THAT PARTICULAR CONTINGENCY OR FACT WOULD NOT BE IN THE BALLOT LANGUAGE, BUT IT WOULD BE A MATTER TO TO INFORM THE PUBLIC THAT THAT WOULD BE THAT WOULD BE THE EFFECT OF, IN TROUP COUNTY'S PARTICULAR INSTANCE, BECAUSE I THINK THIS IS A GOLDEN OPPORTUNITY. I JUST WISH IF WE WERE VOTING ON THIS, AND I KNOW IT'S A LOT OF WORK HAS TO BE DONE IF WE VOTE ON IT IN NOVEMBER, IF THE PEOPLE VOTE ON IN NOVEMBER TO PASS THIS, THEN I KNOW IT TAKES A YEAR PROBABLY TO GET IT IN LINE FOR 28. BUT I JUST WANT TO MAKE SURE THAT THE LANGUAGE AND NOT YOU, JUST GAVE ME WHAT WHAT THEY'RE SAYING.
I'M JUST HOPING THAT WE CAN GET THE WORD OUT TO THE PEOPLE, BECAUSE THIS IS A GOLDEN TIME THAT THEY CAN ELIMINATE THEIR HOMESTEAD TAX ON THEIR HOME AND NOT HAVE TO WORRY ABOUT THAT, THAT THEY, YOU KNOW, A LOT OF PEOPLE COMPLAIN ABOUT THEIR TAX, BUT THEIR VALUATION AND WHAT SINCE DAN'S OUT HERE, WHAT IS THE VALUATION PROCESS GOING TO BE ON THOSE PROPERTIES? ARE THEY CONTINUE TO HE'S SHAKING HIS HEAD. YES. SO THAT ANSWERS THAT QUESTION. SO THE VALUES ARE CONTINUING TO RISE THE PROPERTY. SO THAT'S WHAT WE'LL. SO IF WE'RE TAKING 47% NOW SAY IN 3 OR 4 YEARS, WE COULD WE COULD TAKE IN 50, 51% TO MAKE THAT I. GOTCHA. YEAH. SO SO WE SO TO DO IT LIKE THIS, WE'VE ACTUALLY GOT SOME WIGGLE ROOM FOR A FEW YEARS TO COME LOOK.
BUT AT THE SAME TIME, WON'T OUR INDUSTRY AND COMMERCIAL. WON'T IT WON'T IT BE GOING UP TOO? YES. OKAY. SO IT SHOULD BE, IT SHOULD BE STAYING AROUND IN THE SAME BALLPARK AS YOU MIGHT SAY.
YES, THERE WAS SOME LANGUAGE IN THE ORIGINAL LEGISLATION, AND I WOULD REFER THIS TO MARK THAT THE ORIGINAL INTENT THAT WE HEARD WAS GOING TO BE THE RESIDENTIAL PROPERTY AND UP TO
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TWO ACRES OF LAND. THAT'S RIGHT. SO IT WAS GOING TO BE IT WOULD NOT BE 100% EXEMPTION. SO THOSE LARGER PARCELS THAT HAVE A HOME OVER THE HOMESTEAD ON IT, THEY WOULD GET EXEMPTION OF THEIR HOUSE VALUE AND TWO ACRES OF LAND, RIGHT ACCESSORY BUILDINGS. AND THE REST OF THE LAND WOULD STILL GET A TAX BILL, BUT THE MAJORITY OF THE VALUE WOULD BE ON THEIR HOUSE. THAT'S BASED ON LEGISLATION. I'LL REFER TO MARK, AS FAR AS THE LATEST UPDATE FROM THE A, C, C, G AND THE FINDINGS THERE. BUT THAT WAS OUR INTERPRETATION ON OUR SIDE. THAT WOULD BE FOR THE HOUSE AND TWO ACRES. OKAY. AND THE OKAY. NOW, WHAT'S WHAT'S THE LAW SAYING THAT ANYTHING OVER THAT 47%, WHERE DOES THAT MONEY GO? 47%. WHAT THAT COMES INTO PLAY WAS FOR TROUP COUNTY FOR 2025, WE COLLECTED A LITTLE OVER $40 MILLION OF THAT $40 MILLION. THE HOMESTEADED PROPERTY IS BROUGHT IN 9.1 MILLION OF THAT. SO THE DIFFERENCE IS THOSE TWO NUMBERS, AND YOU OFFSET THAT BY SPLOST. OUR SPLOST ESTIMATE WAS $19 MILLION. SO YOU LOOK AT THAT AND THE DIFFERENCE IS 47% OF ONE PENNY. RIGHT. IS WOULD TAKE TO MAKE THAT DIFFERENCE THAT $9 MILLION. RIGHT. SO WHERE'S THE 53% GOING TO GO. SO THE 53% GIVES YOU THE WIGGLE ROOM FOR NEW HOMESTEADS, VALUE INCREASES AND ANYTHING ABOVE THAT, ONCE THE HOMESTEADED PROPERTY IS RECEIVED, THAT ANY MONEY AFTER THAT GOES TOWARDS THE GENERAL POPULATION FOR ALL OF THE PROPERTIES. YEAH. I MEAN, WELL, ONE PIECE ABOUT THIS LEGISLATION, 100% OF THE MONEY THAT'S COLLECTED BASICALLY MORE OR BOTH, IT ALL HAS TO GO TO PROPERTY TAX. ALL HAS TO GO TO PROPERTY TAX. IT CAN'T BE USED TO NOT A DIME. COUNTY PROPERTY TAX, COUNTY PROPERTY. THAT IS A VERY IMPORTANT POINT. THAT'S WHY I WANT EVERYBODY TO UNDERSTAND THIS IS COUNTY HOMESTEADED PROPERTY TAXES.THIS IS NOT APARTMENT COMPLEX RIGHT. THIS IS NOT RENTAL PROPERTY. IT'S NOT ANYTHING LIKE THAT. IT CAN BE THE SURPLUS. YEAH. YEAH. THAT'S RIGHT. YEAH. OVER THE PAST THE SURPLUS. SO THE INTERPRETATION OF 100% EXEMPTION FOR EVERY HOMESTEAD PROPERTY IS NOT ACCURATE. MAKE SURE EVERYBODY UNDERSTANDS IT. THE WAY I UNDERSTOOD IT. IT'S THE HOUSE AND UP TO TWO ACRES. THEY OWN THE FINAL. THE FINAL VERSION OF THE STATUTE IS HOMESTEADED.
PROPERTY IS DEFINED AS ONLY THE PRIMARY RESIDENCE AND NOT MORE THAN FIVE CONTIGUOUS ACRES OF LAND IMMEDIATELY SURROUNDING SUCH. RIGHT. SO THAT'S THE HOUSE. AND THE COMMISSIONERS WOULD TAKE A WHATEVER Y'ALL WANTED TO DO TO APPLY WHATEVER Y'ALL WANTED TO FIGURE THAT OUT IN YOUR LEGISLATION. EVERYTHING ABOVE THAT IS STILL TAXED. BUT IF THE 53% WOULD GET APPLIED TO PART OF THAT TOO, THEY DON'T GET EXEMPTED. SO SHANE'S OFFICE WOULD TAKE THE 53, DIVIDE IT ACROSS EVERYBODY, AND APPLY THAT AS A SEPARATE EXEMPTION SO THEY COULD GET ANOTHER EXEMPTION ON TOP OF THAT. RIGHT. SO THE WAY YOU'LL START WITH THE STATE EXEMPTIONS FIRST. SO THE STATE EXEMPTIONS COME OFF FIRST S1S3S4SSSSS. ALL THOSE COME OFF FIRST. AND THEN IT COMES TO THE LOCAL LEGISLATION. SO EVERYTHING GETS APPLIED. AND THEN AT THE END THE LOCALS COME INTO PLAY. BUT BUT GIVE ME CLEAR. NOW IF YOU HAVE A LITTLE OF THE $0.01 THAT'S LEFT OVER AFTER THE 47% IS HIT, SAY THE FIRST YEAR, RIGHT, THEN YOU HAVE A LITTLE SURPLUS THERE THAT YOU MIGHT SAY THAT YOU CAN USE UP TO FIVE ACRES OR WHATEVER. HOW ABOUT IF THE BOARD SEES FIT TO TAKE SOME OF THE BUILDINGS YOU CAN'T TAKE, SAYS HOUSE. NONE OF THE BUILDINGS. SO IT'S EITHER THE HOUSE IN ACREAGE. IT DOESN'T APPLY TO ACCESSORY BUILDINGS, DOESN'T APPLY ACCESSORY BUILDINGS. THAT'S THAT'S WHAT. BUT BUT IT DOES IT PRIMARILY.
PEOPLE KNOW IN THEIR HOME AND ACCESSORIES. BUT SOME FARMS THAT PEOPLE LIVE ON, THEY HAVE SOME HIGH VALUE ACCESSORIES. RIGHT. AND THAT WE'RE NOT I MEAN, THAT'S WHAT I WANT TO KNOW, BUT BUT AT LEAST BECAUSE IN SOME DISTRICTS UP HERE THAT THESE COMMISSIONERS ARE SITTING IN A DISTRICT, IF THAT'S WHAT THEY HAVE IS THEIR HOME AND THAT'S THAT'S IT. THEY DON'T HAVE ANY EXTRA UTILITY BUILDINGS, RESIDENTIAL SUBDIVISIONS, Y'ALL VOTE 100%.
THEN IT WILL ELIMINATE UP TO IF THEY LIVE ON LESS THAN FIVE ACRES IN THEIR HOME AND NO ACCESSORIES. IT TAKES THE COUNTY TAX AWAY BECAUSE WE HAVE SOME BUILDINGS, UTILITY BUILDINGS THAT ARE NOT EVEN ON THE TAX DIGEST TO START WITH. THAT'S TRUE. WE HAVE A LOT OF THAT THAT WE'RE FINDING AS WE'RE DOING OUR REVIEWS. RIGHT. I THINK IF THIS GOES THROUGH, IT'S GOING TO HELP A LOT OF PEOPLE. IT'S GOING TO HELP A LOT OF THEM BECAUSE WE GOT A LOT OF CITIZENS IN THIS COUNTY THAT BOUGHT THEIR HOUSE 40, 50 YEARS AGO. THEY DIDN'T PAY IT $30,000 FOR IT. THEY'VE BEEN LIVING THERE 40 AND 50 YEARS. THIS THING'S VALUED AT TWO, 250 NOW. AND IT'S, YOU KNOW, ANYTHING'S GOING TO HELP THEM. AND I TELL YOU, THIS ALSO HELPS
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IF THE PEOPLE ARE WILLING TO MOVE IN THIS DIRECTION. IT MOVES YOU AWAY FROM A TAX FREEZE THAT WE HAVE SOME COUNTIES AROUND US THAT HAS A TAX FREEZE, AND THEREFORE YOU DON'T TIE YOUR HANDS. SO WHY DON'T Y'ALL TAKE MISTER FRALEY MADE THE COMMENT ABOUT THE COUNTY TAX AND I DID TWO SPECIFYING THOSE. WHAT WILL HAPPEN TO THE CITIES THAT HAVE THEIR OWN PROPERTY TAX UNDER THE LEGISLATION? THE WAY I UNDERSTAND IT, MARK CAN VERIFY IF THE CITIES ENACT THIS RULE, THEY WILL GET A SHARE OF THAT PENNY. SO IF THEY HAVE A TAX MILLAGE RATE THAT THEY ASSESSED DURING THE TAX YEAR 27. SO IF ALL THE CITIES OF WEST POINT HOGANSVILLE THE GRAINS, IF THEY ALL ENACT A HOMESTEAD OR A MILLAGE RATE. THEN THEY CAN SHARE IN THAT PENNY AND WHAT THE PERCENTAGE WILL BE. THAT'S I'M NOT SURE WHAT THE LEGISLATION SAYS ABOUT THAT, BUT THEY CAN ENACT THE LEGISLATION FOR THEMSELVES. SO WHAT'S THE FOR AN ADDITIONAL PENNY THAT WOULD THAT WOULD BE ADDITIONAL PENNY. IS THAT CORRECT? THAT'S YOUR OPINION. BUT IS THERE A DEADLINE THAT'S ON THE COUNTY TAX, THOUGH? THAT'S NOT COUNTING. IT'S COUNTY TAX. THAT'S A COUNTY TAX. THAT'S NOT COUNTING THE CITY TAX THEY CAN SHARE UNDER SB 33. AND MARK CAN CLARIFY THAT WITH A CC TO. WHAT WE'RE DOING TODAY IS TO AUTHORIZE THE THE PUBLICATION FOR THE LOCAL LEGISLATION. THE NEXT STEP WOULD BE FOR US TO BE AUTHORIZED TO GET WITH LEGISLATIVE COUNSEL TO IRON OUT SOME OF THESE ISSUES IN THE LOCAL LEGISLATION. WAY I UNDERSTAND IT IS THE PENNY WOULD COME IN FROM THE STATE STARTING JANUARY 1ST, 2028. IT WOULD BE SUBMITTED TO THE COUNTY NOT TO GO INTO A GENERAL FUND, BUT TO GO INTO A SPECIAL CUSTODIAL ACCOUNT. THEN ON AUGUST 1ST, WHATEVER. THAT'S THE DATE THAT THE LEGISLATURE HAS ESTABLISHED FOR CALCULATION.WHATEVER IS IN THAT ACCOUNT, THE AMOUNT WOULD BE TRANSMITTED TO THE TAX COMMISSIONER, WHO WOULD THEN USE THAT TO OFFSET COUNTY AD VALOREM TAXES, AND THAT WOULD APPLY TO COUNTY TAXES FOR COUNTY UNINCORPORATED RESIDENTS AND CITY RESIDENTS. BUT THE ONLY THE COUNTY PORTION OF THE TAX, IF THE CITY WANTED TO INCLUDE A SEPARATE HOMESTEAD, THEY WOULD HAVE TO DO THE SAME PROCESS. THEY WOULD HAVE TO BECOME A PARTICIPATING GOVERNMENT ENTITY, GOVERNMENTAL ENTITY, AND ENACT THEIR OWN LOCAL LEGISLATION. WHEN WOULD IT BE ONE MORE CENT OR JUST. IT WOULD JUST BE TO ALLOW THEM TO APPLY THAT MONEY TO THEIR HOMESTEADED PROPERTIES FROM WHATEVER CITY TAX THEY HAVE. NOW, ANOTHER THING REAL QUICK IS THIS. AS WE POINT OUT, THIS DOESN'T START. WE DON'T START COLLECTING THIS UNTIL JANUARY OF 2027. SO THAT'S WHY I STARTED TO TALK ABOUT THAT GUIDELINE. WHEN THIS FIRST STARTED A FEW WEEKS AGO, I MONTH AGO, ONE ONE OPTION I'D HEARD WAS WE WERE GOING, THE TAXES FOR 27 WOULD BE 50%. THAT WAS UNDER HB FIVE, HB 1116 THAT WAS KILLED IN THE LAST DAY OF THE LEGISLATIVE SESSION. OKAY.
AND THAT LANGUAGE WAS TAKEN OUT OF SB 33. SO 20 AND 27 WILL BE JUST LIKE 26. IT'LL BE 100% OF THE COUNTY PORTION. AND THEN WHATEVER'S COLLECTED AUGUST 1ST THROUGH THE END OF JULY 28TH GETS APPLIED FOR 28 TAXES. AND THEN FROM THERE TO THE NEXT YEAR WILL BE 100% FOR 29. OKAY.
SO SO THE RETAILERS IN TROUP COUNTY WILL HAVE TO CHANGE THEIR TAX CODE ON JANUARY THE 1ST OF 28 TO GO TO 8%. OKAY. LET ME JUST THROW ONE LITTLE WRINKLE THERE. THE A, C, C, G MATERIALS DO INDICATE THAT WHILE THERE CERTAINLY IS NO GUARANTEE THAT IT WOULD HAPPEN, IT'S POSSIBLE THAT THE LEGISLATURE COULD AMEND THE GENERAL LAW AGAIN TO POTENTIALLY MOVE UP THE EFFECTIVE DATE SO THAT THAT IS A POSSIBILITY. SO YOU'RE TALKING ABOUT MOVING IN FROM 28, MOVING INTO 27? THAT'S CORRECT. WHAT HAPPENS IN JUNE 26TH, JUNE 16TH NEXT WEEK? ANYTHING'S OPEN. I, I BELIEVE IT'S EITHER SO IT COULD BE MOVED UP TO SAY, JUST SAY JULY THE 1ST OF 27, ONCE IT GETS OPENED UP IN THE SPECIAL SESSION AND THEY TAKE IT UP IT TO THE GOVERNOR COULD IT COULD BE A ONE WEEK, WELL, TWO WEEK SPECIAL SESSION. THE GOVERNOR COULD EXTEND IT. THEY COULD TAKE UP WHATEVER THE WHATEVER THE LEGISLATOR WANTED TO TAKE UP. SO THEY WILL HAVE TO MOVE BY THE 16TH OR THE 17TH TO BE ABLE TO GET EVERYTHING LINED UP
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TO PUT ON THE BALLOT. AND IF THEY MOVED IT UP, WE'D BE IN 27 INSTEAD OF 28. THAT'S WHY MOVING AHEAD NOW. YES, VERY POSITIVE AND VERY PROACTIVE TO GET THIS ON THIS BEFORE THEN.AND THEN YOU GOT TIME TO YOUR CREATE YOUR HOMESTEAD FOR NEXT YEAR TO BE ON JANUARY 1ST DATE.
IF THAT HAPPENS, WE'LL JUST HAVE TO WAIT AND SEE. SO ONCE WE PASS THIS PROCESS HERE, WE HAVE TO COME BACK AND VOTE TO PUT IT ON THE BALLOT, NOT NECESSARILY. WHAT IF WHAT YOU DO TODAY WOULD BE BROAD ENOUGH IF YOU WANTED TO APPROVE ADVERTISING THE LOCAL LEGISLATION AND AUTHORIZING THE COUNTY TO MOVE FORWARD WITH DISCUSSIONS FOR WITH LEGISLATIVE COUNCIL, WHO ACTUALLY DRAFTS THE THE LEGISLATION, THEN ONCE THAT LEGISLATION IS DRAFTED AND INTRODUCED, THE REFERENDUM IS ACTUALLY CALLED FOR IN THAT LOCAL LEGISLATION ITSELF. SO THERE WOULD TECHNICALLY BE ANY NECESSITY, ALTHOUGH THE BOARD COULD CERTAINLY. THERE'S A MEETING ON THE 16TH. THE SESSION STARTS THE 17TH. IF THE BOARD WERE TO APPROVE MOVING FORWARD TODAY, WE WOULD BE IN IMMEDIATE CONTACT WITH LEGISLATIVE COUNCIL, AND WE COULD COME BACK WITH A A FINAL DRAFT OR A DRAFT WITH ALL THE INFORMATION FILLED IN THE THE THE LOCAL LEGISLATION, THE A C, C, D DRAFTED IS VERY COMPREHENSIVE. AND IT'S THEY DID THAT, I THINK, KINDLY AND FOR THE VERY PURPOSE OF EXPEDITING THINGS, REALIZING THE TIME WAS SO SHORT AND IT'S PRETTY MUCH A FILL IN THE BLANK PIECE OF LEGISLATION. THE KEY DETERMINATION FOR THIS BOARD, ASSUMING THAT, AS I THINK IT'S CLEAR, YOU WANT TO DO IT ON NOVEMBER 3RD, 2026, IF POSSIBLE, IS TO DETERMINE THE LENGTH. IT CAN BE UP TO TEN YEARS. SO THAT WOULD BE THE BLANK. THAT WOULD NEED TO REALLY BE THE ONLY REAL BLANK THAT WOULD NEED TO BE FILLED. THEY GIVE YOU EVER HOW MANY YEARS YOU CAN PUT IN THAT BLANK UP TO 1010 I LIKE HAVE THEY DISCUSSED LICENSE UP TO TEN, BUT HAVE THEY DISCUSSED AT TEN YEARS RENEWING THAT? OR YOU WOULD HAVE TO HAVE NEW LOCAL LEGISLATION AT THE END OF THE TEN YEARS. THIS IS JUST SET FOR TEN YEARS. AND ACTUALLY I THINK IT ALSO HAS A SUNSET PROVISION IN IT OF 35 YEARS. MAYBE I CAN TELL YOU 35. JUST A SECOND. I'LL TELL YOU WHAT IT IS. BUT THEN IT'S PRETTY INTERESTING BECAUSE SITTING UP HERE THAT WE'VE BEEN SITTING IN OUR SEATS, IF THIS GAME AND WHAT THE FUTURE LOOKS LIKE, MAYBE IN TROUP COUNTY WITH OUR THREE CDS, WITH THE GROWTH THAT WE'RE HAVING IN THE INDUSTRIES AND INDUSTRIAL INDUSTRIES THAT ARE COMING IN HERE, IT SEEMS LIKE THAT'S WHAT WE'VE BEEN FIGHTING FOR YEARS AND YEARS TO HAVE INDUSTRIAL AND COMMERCIAL IN HOMESTEAD ROOFS, AS YOU MIGHT SAY, ROOFTOPS BALANCE OUT, AND THIS IS GIVING A GOOD BALANCE THAT COULD HELP THE ROOFTOPS EVEN MORE. YOU KNOW, POTENTIALLY YOU'RE RIGHT. I THINK THE HOMESTEADED PROPERTIES AND WE'VE INCREASED, YOU KNOW, OVER 1000 HOUSES THAT APPLIED AND HAVE HOMESTEAD OVER THE PAST TWO YEARS, PEOPLE THAT DIDN'T REALIZE THAT INDIVIDUALS THAT SAID, I JUST DIDN'T FEEL LIKE, YOU KNOW, I NEEDED IT OR DIDN'T KNOW WHAT IT WAS. THEY'VE COME BY THIS YEAR FOR OUR LOCAL EXEMPTION. THE SCHOOL TAX WENT TO 100,000 EXEMPTIONS FOR EVERYBODY THAT QUALIFIED FOR THE LOCAL SCHOOL EXEMPTION, AND TALKED TO A FAMILY EARLIER TODAY THAT SAVED THEM $1,000 ON THEIR TAX BILL THIS YEAR ALONE.
THAT WAS HUGE FOR THE SCHOOL. THAT'S GOOD. LOOK, I WANT I MEAN, WE NEED TO MAKE SURE THAT WE'RE TOTALLY TRANSPARENT ON THIS. AND THAT'S THE ONLY THING WHEN I READ OVER AND SPEAK WITH YOU ALL ABOUT IT, THIS IS ALL CONTINGENT UPON THE AMOUNT OF MONEY THAT COMES IN FOR THAT PENNY SALES TAX. SO I WOULD NEVER WANT US TO SAY THAT WHAT WE'RE DOING COMPLETELY TAKES OFF YOUR HOMESTEADED PROPERTY TAXES. THAT JUST SCARES ME WHEN WE SAY THAT. IT SCARES ME WHEN I LOOK AT AND SAY, OKAY, TEN YEARS, BECAUSE THIS RIGHT HERE IS TOTALLY BASED ON ECONOMY, IN MY OPINION. YOU'RE RIGHT. THAT'S WHAT I WAS GOING TO SAY. EXACTLY RIGHT. IF THE IF THE BUT IF THE TANKS AND NOBODY BUYS ANYTHING, IT'S GOING DOWN. BUT AT THE END OF THE DAY, IF IT'S JUST A LITTLE BIT, AS YOU MIGHT SAY, THAT, YOU KNOW, THAT THAT THAT HELPS ANYTHING. YEAH.
I JUST DON'T WANT PEOPLE TO COME BACK. IF THE ECONOMY TANKS AND, YOU KNOW, THEY'VE DONE THE PROJECTIONS OVER THE YEARS, WE KNOW WHAT IT'S BEEN BRINGING IN AND IT'S ONLY GETTING BETTER
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AND BETTER. THE PENNY, THE SALES TAX. YEAH. BUT I JUST DON'T WANT THE CITIZENS TO THINK AFTER THIS IS PASSED. YOU KNOW, IF IT DOES PASS, IT'S LIKE I WILL NEVER HAVE TO PAY PROPERTY TAXES AGAIN. I WANT THEM TO KNOW UP FRONT IT'S BASED ON THE ECONOMY. I AGREE WITH YOU. AND IT WORRIES ME THAT YOU WOULD SIGN AN ORDINANCE FOR TEN YEARS. I MEAN, WELL, THE THING ABOUT IT IS YOU AND DAN BOTH HAVE BEEN HERE WHEN THE ECONOMY TANKED.ABSOLUTELY. AND LOOK WHAT THE COUNTY HAD TO DO DURING THE TIME WHEN IT TANKED. BUT WHAT WE LIVED THROUGH IT AND WE GOT THROUGH IT. SO, YOU KNOW, YOU JUST HAVE TO DEAL WITH IT. IF THAT IF THAT HAPPENS. WELL, I THINK THAT'S WHY YOU DON'T WANT TO SAY THE WORD. NO, YOU CAN'T.
IF YOU HAVE, I GET I UNDERSTAND THAT'S THE REASON I WAS ASKING THAT AND I UNDERSTAND THAT FIVE ACRES. THAT'S NO BUT BUT BUT BUT ON YOUR TAX BILL, SAY IF YOU GOT A PLACE WITH MORE ACREAGE, IT'S YOUR HOUSE IN TWO ACRES. THAT'S WHAT COMES OFF IN THAT. RIGHT. THEN A HOUSE AND TWO ACRES. CONSERVATION. YEAH. THE CONSERVATION COVENANTS AND OUR FOREST PROTECTION. YEAH.
YOU GET A HOUSE AND TWO ACRES. TWO ACRES ARE NOT IN THE COVENANT AS FAR AS THAT VALUATION YOU PAY FOR REGULAR TAX. SO THAT'S TYPICALLY WHAT PEOPLE LOOK AT. EACH ZONING DISTRICT HAS REQUIREMENTS. SOME REQUIRE TWO ACRES. SOME REQUIRE FIVE ACRE MINIMUM. YOU KNOW, THE STANDARD HERE IS TWO ACRES THAT WE TAKE OFF FOR CONSERVATION IF WE DO THAT. BUT AGAIN, Y'ALL SET THAT RECORD UP TO FIVE. WE JUST UNTIL THEY GO INTO SESSION AND THEY COME OUT OF THAT SESSION WITH WHAT THE RULES ARE. WE'RE WE'RE STILL SHOOTING JUST A LITTLE BIT IN THE DARK WHEN KNOWING ALL THE DETAILS YET. BUT BUT I THINK IT IS CERTAINLY TO OUR ADVANTAGE TO GET AHEAD AND DO IT THIS YEAR SO THAT WE DON'T HAVE TO FIGHT THAT BATTLE NEXT YEAR.
LET ME JUST LET ME CLARIFY ONE THING, JUST SO THAT WE GET IT CLARIFIED THAT THE STATUTE ITSELF DOESN'T DOES NOT HAVE A SUNSET. WHAT IT SAYS IS THAT YOU'RE GOING TO IMPOSE THE TAX FOR THE MAXIMUM PERIOD OF TIME, WHICH IS IF YOU SAY TEN YEARS WILL BE TEN YEARS, AT WHICH TIME IT WILL AUTOMATICALLY EXPIRE AND IT CAN BE RENEWED IN THE SAME MANNER AND UNDER THE SAME CONDITIONS AS THE INITIAL IMPOSITION OF THE TAX, WHICH WOULD BE, AGAIN, ANOTHER LOCAL ACT. YEAH. ALL RIGHT. THANK YOU. THANK YOU. HAVE YOU. ALRIGHT ANY. SO BASICALLY TODAY I WOULD BE CALLING FOR A MOTION THAT WE APPROVE MOVING FORWARD WITH THE L HOST LOCAL LEGISLATION. I WOULD SUGGEST MAYBE SOMETHING LIKE THAT. THANK YOU SIR. ALL RIGHT. NOW ANYONE ELSE HAVE ANY OTHER QUESTIONS. ALRIGHT. IF NOT, THEN I MOVE THAT THE BOARD AUTHORIZED PUBLICATION OF THE REQUIRED ADVERTISEMENT AND YOU CAN'T MAKE THE MOTION. THAT'S RIGHT, THAT'S RIGHT. BUT I KNOW THE MAN CAN. YOU COULD YOU COULD HAVE READ IT. YOU COULD HAVE READ IT. AND I WOULD DO IS SAY SO. SO WHAT HE'S DONE TO ME BEFORE. SO YOU GO RIGHT AHEAD. SO THIS WILL BE TURNED OVER. WE COULD GO. WE WOULDN'T HAVE TO TALK ABOUT THIS AGAIN. IT GOES IT COULD GO STRAIGHT TO NOVEMBER IF EVERYTHING WORKS. RIGHT. RIGHT. CORRECT. IF EVERYTHING IF THERE ARE NO WRINKLES WITH LEGISLATIVE COUNCIL, THAT WOULD REQUIRE SOMETHING TO GO BACK BEFORE THE BOARD. THEY'LL BE DRAFTING IT. THE AD WOULD. PART OF THE HURRY IS BECAUSE OF THE TIMELINE TO GET IT IN THE PAPER. WE'VE GOT TO DO IT THIS WEEK. I'M WILLING TO GIVE IT TO THE PEOPLE, LET THEM TO, YOU KNOW, I MEAN, WE MIGHT HAVE TO COME BACK LIKE IN THE WORK SESSION JUST TO DISCUSS WHAT THE LEGISLATORS DID. YEAH. SO THAT WOULD THAT'S JUST KIND OF INFORMING US OF WHAT THEY DID, BUT WE WOULDN'T HAVE TO VOTE ON IT. AGAIN, I DON'T THINK YOU GO RIGHT AHEAD AND READ IT. I MOVE THAT THE BOARD AUTHORIZED PUBLICATION OF THE REQUIRED ADVERTISEMENT AND AUTHORIZED CONSIDERATION WITH THE COUNTIES LEGISLATIVE DELEGATION AND LEGISLATION COUNCIL REGARDING THE PREPARATION AND THE CONSTRUCTION INDUSTRY INTRODUCTION OF THE LOCAL LEGISLATION RELATING TO A LOCAL HOMESTEAD OPTION SALES TAX L HOST HOMESTEAD EXEMPTION. YOU MAKING THAT MOTION? I'LL MAKE THAT MOTION. GET YOUR BUTTON.
ALL RIGHT. I'LL SECOND. DO I HAVE A SECOND? SECOND. OKAY. ALL THOSE IN FAVOR? ALL RIGHT.
THANK YOU. MOTION IS CARRIED. THEM. ALL RIGHT. THIS IS A WORK SESSION SO I DON'T HAVE TO
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CANCEL THE MEETING. RIGHT. SO IS SET TO ADJOURN. HIT THE HAMMER.* This transcript was compiled from uncorrected Closed Captioning.