SPRINGFIELD, Ga. — Effingham County voters will decide in November whether to continue the county's 1% Special Purpose Local Option Sales Tax (SPLOST) and whether to give county leaders a new tool to provide property tax relief for homeowners.
The Effingham County Board of Commissioners unanimously approved both referendum resolutions July 28, along with an intergovernmental agreement with Guyton, Rincon and Springfield required to place the proposed six-year SPLOST on the ballot.
County Manager Tim Callanan said the special meeting was scheduled because officials wanted to avoid missing the legal deadline to advertise the referendum.
"In order to get any item on a referendum for this November, we have to meet a certain posting date," Callanan said. "There was some confusion as to whether 90 days prior to the election was Aug. 4 or 5. On an abundance of caution, we're proceeding as if it's the earlier date."
Callanan said the county coordinated special meetings with all three municipalities so the required intergovernmental agreement could be approved before the deadline.
Continuing SPLOST
If approved by voters, the SPLOST would continue the county's existing 1% sales tax for another six years.
"It is the existing SPLOST that we're doing now," Callanan said. "We're continuing it for another six years with a new list of projects associated with it."
Callanan emphasized the referendum would not create a new tax. Instead, it would replace the current SPLOST, which is expected to reach its $80 million collection cap before the current six-year authorization expires.
The proposed SPLOST is projected to generate about $200 million over six years. Callanan said the county plans to issue approximately $100 million in bonds at the beginning of the program so major projects can begin immediately rather than waiting for sales tax revenue to accumulate.
Projects on the proposed SPLOST list include library construction, a sheriff's training center and magistrate court, a new public health building, judicial complex improvements, senior center renovations, parks and recreation improvements, road and drainage projects, technology upgrades and other capital needs throughout the county.
One of the proposed SPLOST projects already taking steps forward is a new Effingham County library in Rincon. The Rincon City Council recently purchased approximately 15 acres along Fort Howard Road for $2 million, with about four acres planned for the future library site. Under the agreement, the city will transfer the library parcel to Effingham County, which will be responsible for developing the facility. The remaining land is planned for future downtown-style commercial development as part of Rincon's long-term vision for the Fort Howard Road corridor.
Homeowner tax credit
Commissioners also approved a referendum creating the Local Homeowners Incentive Adjustment Grant, a new tool authorized by the Georgia General Assembly that would allow the county to use surplus revenues or excess fund balance to provide property tax credits to qualifying homesteaded residences.
The referendum marks the first ballot measure tied to the county's broader Project Zero initiative, a long-term proposal unveiled earlier this month that aims to eliminate the county government's share of property taxes on qualifying homestead properties.
County officials have said Project Zero would require multiple legislative actions and voter-approved referendums over the next three years before it could be fully implemented.
If ultimately approved and fully implemented, Project Zero would eliminate only the county government's portion of property taxes on qualifying homestead properties. School district taxes would remain unchanged.
"The unique thing about this is that you can specifically target homesteads," Callanan said.
He stressed the program would not guarantee annual tax credits because it could only be funded with excess revenues after the county finishes a budget year under budget.
Residents raise questions
During public comment, a asked whether the measure would create an additional 1% sales tax.
"There will not be two SPLOSTs running simultaneously," Callanan said. "The old one will end and then this one will start. It'll only be that one continuous penny."
Another resident asked whether SPLOST funds could be redirected to support proposed data center projects.
"No," Callanan said. "SPLOST is very strict on the projects it can go toward. Economic development is not a category that we have in there, and we could not use it for that."
