Gordon County is recommending a 7.7 mill Maintenance and Operations rate. The recommended rate continues a decade-long downward trend. Gordon County’s millage history declined from 9.747 mills in 2015 to 9.042 mills in 2024 and 2025. A 7.7 mill rate would represent the most significant reduction in many years. In fact, 2002 is the last year the millage rate was lower.
FLOST is a major reason this reduction is possible. Voters approved a one-percent Flexible Local Option Sales Tax in November 2025, effective January 1, 2026, with proceeds dedicated to reducing property taxes. Gordon County received $4,087,386 from the first five months of FLOST collections that will effectively roll back the millage rate to 7.84 mills. The Commissioners are expected to go beyond the FLOST reduction and lower the rate to 7.7 mills.
Combined with State Tax relief measures and anticipating a County School rollback, we estimate that a $250,000 homestead property will see a property tax reduction of about $618 less than last year.
This rollback provides deserved tax relief and recognizes future budget challenges remain to maintain the same level of government services. It is calculated closely to provide for the staffing of the Sugar Valley Fire Station when it is built which is a first phase in attacking high ISO ratings in remote areas of the county.
Floyd County provides a useful regional comparison. Its 2026 Floyd County M&O rate is 9.45 mills, plus 1.875 mills for fire services and 0.657 mills for solid waste, for a combined 11.982 mills before other applicable exemptions or assessments. The taxpayer in Floyd County will pay County M&O approximately $1,174.24, compared with $754.60 in Gordon County for the same value home. The same home pays about $419 less County M&O in Gordon than in Floyd.
Finally, the taxpayers should look beyond 2026. FLOST will have a full year of collections in 2026/2027, and those revenues will be used for property-tax relief this time next year. If collections perform near the initial pace, the County should have a significant recurring sales-tax resource available to support additional millage relief, subject to actual collections and applicable law.
Recommendation: Adopt 7.7 mills.
This recommendation provides a measurable tax reduction while preserving the County’s capacity to respond to growth, maintain public safety, improve fire protection in remote areas, retain qualified employees and manage the uncertainty created by State tax policy and property-assessment appeals.
The taxpayers of Gordon County deserve credit for approving FLOST, and the Board of Commissioners deserves credit for implementing a mechanism that shifts part of the local tax burden from property to the broader sales-tax base. The goal should remain clear: as Gordon County grows and FLOST produces revenue, taxpayers should receive the benefit through responsible property-tax relief.
