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Habersham County Government · Growth

Homestead Local Option Sales Tax (FLOST). If approved by voters, the tax would run for five years, and all proceeds would be used to roll back property-tax millage rates. The County had worked with the municipalities for more than a year, and all cities supported and had approved the intergovernmental agreements. Revenue would be distributed based on each jurisdiction’s share of the property-tax digest. Mr. Sims clarified that the rollback would apply to all property, not only homesteaded property. Based on the

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Minutes for 07.20.26 BOC Meeting · page 1, text surrounding 'approved' · 96% extraction confidence

Habersham County Government · Growth

Mr. Sims clarified that the rollback would apply to all property, not only homesteaded property. Based on the current first-year estimate, the FLOST was projected to produce an approximately 3.608-mill rollback, including for property within municipalities. Vice Chairman Mealor moved to approve the FLOST intergovernmental agreements and authorize Chairman Harkness to execute them. The motion was seconded. Motion by Commissioner Mealor, seconded by Commissioner Woodall, and voted unanimously (5-0) to

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Minutes for 07.20.26 BOC Meeting · page 1, text surrounding 'approve' · 96% extraction confidence

Habersham County Government · Money

participation mandatory for municipalities and school systems after many school systems had previously opted out because the original legislation did not adequately address their funding concerns. Motion by Commissioner Woodall, seconded by Commissioner Akins, and voted unanimously (5-0) to adopt the resolution calling for a special election on November 3, 2026 to determine the imposition of a one percent floating homestead local options sales tax (FLOST), to approve the FLOST intergovernmental

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Minutes for 07.20.26 BOC Meeting · page 1, text surrounding 'Motion' · 96% extraction confidence

Habersham County Government · Growth

current first-year estimate, the FLOST was projected to produce an approximately 3.608-mill rollback, including for property within municipalities. Vice Chairman Mealor moved to approve the FLOST intergovernmental agreements and authorize Chairman Harkness to execute them. The motion was seconded. Motion by Commissioner Mealor, seconded by Commissioner Woodall, and voted unanimously (5-0) to approve the Intergovernmental Agreement between Habersham County and the municipalities of Alto,

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Minutes for 07.20.26 BOC Meeting · page 1, text surrounding 'approve' · 96% extraction confidence

Habersham County Government · Growth

Motion by Commissioner Woodall, seconded by Commissioner Akins, and voted unanimously (5-0) to adopt the resolution calling for a special election on November 3, 2026 to determine the imposition of a one percent floating homestead local options sales tax (FLOST), to approve the FLOST intergovernmental agreement (IGA), and to approve and authorize the Chairman to execute said agreement. c. Discussion on Notice of Rezoning Request Pursuant to Accepted Annexation Petition Submitted by

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Minutes for 07.20.26 BOC Meeting · page 1, text surrounding 'Motion' · 96% extraction confidence

Habersham County Government · Growth

the resolution calling for a special election on November 3, 2026 to determine the imposition of a one percent floating homestead local options sales tax (FLOST), to approve the FLOST intergovernmental agreement (IGA), and to approve and authorize the Chairman to execute said agreement. c. Discussion on Notice of Rezoning Request Pursuant to Accepted Annexation Petition Submitted by Cook Construction and Real Estate to the City of Baldwin for the Purpose of Rezoning 65.92 Acres

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Minutes for 07.20.26 BOC Meeting · page 1, text surrounding 'approve' · 96% extraction confidence