A rare joint session between the Gordon County Board of Commissioners and the Calhoun City Council has set the stage for voters to decide whether to adopt a new sales tax aimed at reducing local property taxes.

During a special meeting Monday night at the Depot on South King Street, city and county leaders discussed the potential implementation of a Floating Local Option Sales Tax (FLOST), which, if approved, would dedicate 100% of its revenue toward lowering property tax rates.

The proposal stems from changes in Georgia’s property tax laws under House Bill 581, which created the option for local governments to use a sales tax to offset millage rates.

“This gives our citizens a choice,” said Calhoun Mayor Jimmy Palmer. “They can keep the system as it is, or they can approve a one-cent sales tax that will go entirely to property tax relief.”

Gordon County Commission Chairman Bud Owens emphasized that the measure would appear alongside another important item in the November election — the renewal of the Education Special Purpose Local Option Sales Tax (ESPLOST), which funds local schools.

Voters will ultimately decide on two separate “penny” taxes: one for education and the new FLOST, which is designed solely to lower property taxes. Under state law, every dollar collected through FLOST must be applied to millage reduction.

If approved, the one-cent tax would be collected countywide for five years and distributed under an intergovernmental agreement: 63% to Gordon County, 35% to Calhoun, 1.4% to Fairmount, and 0.6% to Plainville. Officials estimate that the measure could reduce Gordon County’s government millage rate by three to four mills, while Calhoun’s rate might drop to zero.

Both Palmer and Owens noted that a significant share of Gordon County’s current sales tax revenue — between 40% and 50% — comes from visitors and interstate travelers, meaning much of the tax burden could be shifted away from local residents.

The proposed ballot question is expected to read:
“Shall a special 1% sales and use tax be imposed for five years, within the special district of Gordon County with the proceeds used exclusively — 100% — to reduce property taxes imposed by Gordon County, and the cities of Calhoun, Plainville, and Fairmount?”

The measure received unanimous approval from both governing bodies. Final approval, however, will rest with voters in the November 4 election.