JASPER COUNTY BOARD OF COMMISSIONERS With MONTICELLO CITY COUNCIL & SHADY DALE CITY COUNCIL Will have a Joint Work Session Note: The Joint Work Session will only discuss Item #1 - FLOST. Items 2, 3, & 4 will be discussed by the Board of Commissioners only. Monday, March 31, 2025 6:00 P.M. Small Courtroom, Second Floor The work session will be lve-streamed via Facebook Discussion Items: 1. FLOST - Floating Local Option Sales Tax 2. County Trash Disposal and Recycling 3. Jasper County Humane Society Operation and Location 4. Impact Fee Ordinance Amendment Discussion Item 1: Work Session Agenda Request - Jasper County BOC Department: Board of Commissioners Date: March 31, 2025 Subject: FLOST - Floating Local Option Sales Tax Summary- IGA Required Components Provision calling for the referendum of the tax Exact ballot question Rate of tax: Incremental in .05% increments up to a full 1.0% Duration of tax: Up to 5 years Distribution schedule apportioning proceeds among county and municipalities 2024 Actual Total Sales Tax Collected $1,996,408 Estimated 1% FLOST $285,201 2024 Taxable Digest Unincorporated Jasper County $756,120,059 87% Incorporated Monticello $104,280,812 12% Incorporated Shady Dale $ 9.600.726 1% Total Digest $870,001,597 100% Estimated Apportioning Annual Basis Use $2,000,000 Jasper County BOC $2,000,000 x 87% $1,740,000 Monticello City Council $2,000,000 X 12% $ 240,000 Shady Dale City Council $2,000,000 X 1% $ 20.000 Total FLOST $2,000,000 ProForma Effect on 2024 Millage Rates Jasper County BOC 2024 Millage Rate 9.999 FLOST Apportion $1,740,000 FLOST Millage Equivalent 1.740,0005870,001.97 = 2.00 Proforma 2024 Millage Rate less FLOST Equivalent 9.999 - 2.000 = 7.999 Monticello City Council 2024 Millage Rate 3.530 FLOST Apportion $240,000 FLOST Millage Rate Equivalent 240,0005104280.12 = 2.301 Proforma 2024 Millage Rate less FLOST Equivalent 3.530 - 2.301 = 1.229 Shady Dale City Council 2024 Millage Rate .917 FLOST Apportion $20,000 FLOST Millage Equivalent 520,000/59,600,726 = 2.083 Proforma 2024 Millage Rate less FLOST Equivalent .917-2.083 = -1.166 1/2/2025 HB 581 Summary and Guidance ACCG & GMA Joint Trainings October 3rd, 2024 Ryan Bowersox Assistant General Counsel, GMA Dante Handel Associate Director of Governmental Affairs, ACCG GEORGIA ACCG MUNICIPAL Asencigoopnt Courbes ASSOCIATION Background: Where Did This Come From? Legislature entered 2024 session concerned about rising property value assessments and in turn property tax Senate leaders wanted measures to control rapid increases in property assessments House leaders looked to expand sales tax options Various proposals ultimately resulted in HB 581 (& HR 1022) GEORGIA ACCG MUNICIPAL MgGreNCar ASSOCIATION 1 1/2/2025 HB 581 Part 2: Sales Tax Revisions and FLOST HB 581 makes two major changes to local sales tax: Revises the provisions of O.C.G.A. 48-8-6 1qt which limits the percentage of local sales S tax a jurisdiction may levy. Creates new local option sales tax contingent upon jurisdictions having a base year value homestead exemption. GEORGIA ACCGI MUNICIPAL Mdencigo CiogwCoues ASSOCIATION Revised Local Sales Tax Limitation This legislation revises the existing two percent local sales tax cap; exemptions now include: ESPLOST Upt toone percent of the transportation sales taxes, which include: RegionalT TSPLOST Single-CountyTSPLOST Transit SPLOST MARTA Onec oft the specialty pennies, including: The new: sales tax for property tax relief created by HB 581 Columbus-Muscogee and Macon-Bibb OLOST Augusta-Richmonde Coliseum SPLOST MOST for Atlanta and cities connected to its water: system (East Point, College Park, and Hapeville) GEORGIA ACCG MUNICIPAL Adindnal DAgiCs ASSOCIATION 9 1/2/2025 What is the New Sales Tax? Ar new sales tax is created for the limited purpose of property tax relief = it may be levied in 0.05 percent increments up to one percent. To be eligible tolevy the tax, both the county and all cities within the county that levy a property tax must have in effect a floating homestead exemption: either the one created by this bill or a local floating homestead exemption. It does not matter if the school boards opt out or not since they are ineligible to share in the proceeds of the tax without a separate constitutional amendment. GEORGIA ACCG MUNICIPAL ApysCa ASSOCIATION How is the New Sales Tax Implemented? The county and city/cities representing at least fifty percent of the municipal population of cities that levy a property tax must enter into an intergovermental agreement (IGA) calling for the tax. The IGA shall specify the rate, duration (not to % exceed five years), and the distribution between the county and cities. It will also set the ballot question. GEORGIA ACCC MUNICIPAL Aarchng Cr Courties ASSOCIATION 10 1/2/2025 How is the New Sales Tax Implemented? Following the adoption of the IGA, the tax must be approved through local referendum Approval by the voters will be required to levy the sales tax This is a different vote than the one that occurs VOTE in November approving the constitutional amendment! GEORGIA ACCG MUNICIPAL Adnchng Geoglas Coumes ASSOCIATION How are Cities Not on the IGA Treated? The IGA must also specify a portion of the proceeds that the cities not on the IGAwill receive. Must not be less than the proportion the absent % municipality's population bears to the total population of all cities within the county that levy a property tax. . Modelled after LOST absent municipality provisions. GEORGIA ACCGI MUNICIPAL Ainceas Gmacou ASSOCIATION 11 1/2/2025 How are MOST Cities Treated? Cities levying a MOST (Municipal Option Sales Tax for Water and Sewer Projects) are excluded. Will not be considered for eligibility and are not - included in these calculations. Tax will not be collected within the city and city can not receive the proceeds of this tax. Currently Atlanta, East Point, College Park, & Hapeville. GEORGIA ACCG MUNICIPAL Adandingo Dorcin Courn ASSOCIATION How is the New Tax Collected and Distributed? Collection of the tax will begin at the start of the next calendar quarter beginning more than 50 days after that date (as opposed to eighty days for other local sales taxes). The Georgia Department of Revenue (DOR) sends the money to the county and the county will be responsible for distributing the money to the cities in accordance with the IGA. GEORGIA ACCG MUNICIPAL Mdng Cincart ASSOCIATION 12 1/2/2025 How Can the Tax Be Renewed? The tax can run up to 5 years Prior to the expiration, if the local governments want to renew, it requires: Passage of a local Act calling for the reimposition of the tax Anew IGA between the county and eligible number of cities Ar new referendum to approve the tax by the voters Talk to your local delegation! GEORGIA ACCG MUNICIPAL Ancigoiounst Cortn ASSOCIATION How are Funds From the New Sales Tax Used? Funds must be used exclusively for property tax relief Each taxpayer's property tax bill shall state the amount by which property tax has been reduced because of the imposition of this tax. The roll-back rate shall be reduced annually by the millage equivalent of the net proceeds oft this new tax received by the political subdivision during the prior taxable year. If any political subdivision is not in compliance with the use of the proceeds from this tax, then the State Revenue Commissioner shall not certify the tax digest of that political subdivision until it comes into compliance. GEORGIA ACCG MUNICIPAL rcnyu denncantn ASSOCIATION 13 Governmenta ACCG Affairs HB 581 Property and Sales Tax Reform April 11, 2024 Staff Contact: Dante Handel, Governmental Affairs Associate I daaep0s0re Summary This legislation changes several ad valorem tax provisions and creates a new local sales tax for property tax relief. Ad valorem changes include: Implementing a floating homestead exemption for all taxing jurisdictions. For homes first receiving this exemption in taxable year 2025, the base year assessed value will be the 2024 assessed value. For homes first receiving the exemption in later years, the base year assessed value will be the assessed value for the immediately preceding year. The base year value may increase each year by up to thei inflationary rate determined by the State Revenue Commissioner, which may utilize the Consumer Price Index (CPI). This new floating homestead exemption is in addition to and not in lieu of all non-floating homestead exemptions. If there is an existing local floating homestead exemption, the taxpayer will receive whichever of the two exemptions is more beneficial. This is also true if a local floating homestead exemption is added in the future. Any governing authority may elect to opt out of the floating homestead exemption created by this bill by advertising and conducting three public hearings on their intent to opt out and later adopting a resolution. This process may not begin until the bill takes effect on January 1, 2025, and must be completed by March 1, 2025. A governing authority may not opt-out of the statewide floating homestead exemption after this deadline. Creating an 'estimated roll-back rate' which is certified to the tax commissioner by the county for county and county school tax purposes. It is calculated using an estimated millage rate minus the millage equivalent of the total net assessed value added by reassessments. The estimated roll-back rate is required to be included on the assessment notice. If the adopted millage rate exceeds the estimated roll-back rate, then a disclaimer is included on the tax bill stating the name of the governing authority that exceeded the estimated roll-back rate and that this will result in an increase of taxes owed. Removing the provision that the sale price is the maximum allowable fair market value in the next taxable year. This provision caused the Department of Audits and Accounts (DOAA) to change their sales ratio study methodology when it was originally passed, sO this change will improve the sales ratio study and prevent penalties on local governments and their taxpayers. This legislation also allows the Board of Assessors to appeal the sales ratio study directly instead of requiring a local government to appeal for them. Requiring that the chief appraiser ensure that every parcel in the county be appraised at least every three years. 191 Peachtree Street NE, Suite 700 Atlanta, Georgia 30303 I www.accg.org Modifying thet three-year! lock: statute for appeals so the taxpayer only receives the benefit of the lock ifthey receive a value reduction upon appeal. This will prevent frivolous appeals filed solely for the lock. Removing the confusing tax estimate from the assessment notice. Updating the settlement conference statute. so1 that if neither the taxpayer nor their representative participates In good faith, then thet taxpayer shall not receive thel benefit of the temporary fifteen percent reduction in taxes owed and shall not be awarded attorney's fees. Sales tax changes include: Revising the existing two percent local sales tax cap; exemptions now include: ESPLOST Up to one percent of the transportation sales taxes, which include: Regional TSPLOST Single-County TSPLOST Transit SPLOST MARTA One of the specialty pennies, including: The new sales tax for property tax relief created by this bill Columbus-Muscogee: and Macon-Bibb OLOST Augusta-Richmond Coliseum SPLOST MOST for Atlanta and cities connected to its water: system (East Point, College Park, Hapeville) Ar new local sales tax is created for the limited purpose of property tax relief. It may be levied in 0.05 percent increments up to one percent. To be eligible to levy the tax, both the county and all cities within the county that levy a property tax must have in effect a floating homestead exemption: either the one created by this bill or a local floating homestead exemption. The county and cities representing at least fifty percent of the municipal population of cities that levy: a property tax must enteri into an Intergovernmental agreement (IGA) calling for the tax which shall specify the rate, amount of time the tax ist to be levied (not to exceed five years), and the proposed distribution between the county and cities. Ifthe total of the populations of all municipallties absent from the IGA is less than one half of the aggregate population ofall cities in the county that levya a property tax, then the cities signing the IGA shall specify a portion ofthe proceeds from the tax that the absent municipalities will receive, which shall not be less than the proportion the absent municipality's population bears to thet total population of all cities within the county that levy a property tax. Cities levying a MOST are excluded from these calculations and from sharing in the proceeds of this tax. Ifthet tax is approved at referendum, then the collection of thet tax will begin at the start ofthe next calendar quarter beginning morei than fifty days aftert that date, as opposed to eighty days for other local salestaxes. The tax may be renewed only by the passage of al local Act calling for the reimposition ofthe tax. The Georgia Department of Revenue (DOR) sends the money to the county and the county will be responsible for distributing the money to the dties In accordance with the IGA. The proceeds shall be used exclusively for tax rellef. Each taxpayer's property taxi bill shall state the amount by which propertyl tax has been reduced because of the imposition of this tax. The roll-back rate shall be 191 Peachtree Street NE, Sulte 700 Atlanta, Georgia 30303 I www.accg.org reduced annually by the millage equivalent of the net proceeds oft this new tax received by the political subdivision during the prior taxable year. Ifany political subdivision is not in compliance with the use ofthe proceeds from this tax, then the State Revenue Commissioner shall not certify the tax digest of that political subdivision until it comes Into compliance. This Act becomes effective on January 1, 2025, ifand only if the constitutional amendment authorized by House Resolution 1022 is ratified on the November 2024 ballot. It would be applicable to taxable years beginning on or after. January 1, 2025. 191 Peachtree Street NE, Suite 700 Atlanta, Georgia 30303 I www.accg.org ACCG GEORGIA MUNICIPAL Advancing Georgia's Counties. ASSOCIATION 191F Peachtree Street NE, Sute 700- Atanta, GA30303 201 Pryor Street, SN-Atlanta. GA30303 ASSOCIATION COUNTY COMMISSIONERS OF GEORGIA & GEORGIA MUNICIPAL ASSOCIATION HB 581 (2024): Frequently Asked Questions Document The Local Opt-out Floating Homestead Exemption & Floating Local Option Sales Tax (FLOST) House Bill 581 was passed by the Georgia General Assembly during the 2024 legislative session and was signed into law by Governor Kemp on April 18, 2024. HB 581 provides for several significant changes impacting local government revenue. Counties and cities must understand these changes and be prepared to make critical decisions in the coming months that will have lasting impacts. In general, HB 581 has three major components: first, the bill provides for some procedural changes to property tax assessments and appeals; second, the bill provides for a new statewide homestead exemption that applies to local governments unless the local government affirmatively opts out; third, the bill creates a new local option sales tax available to be used for property tax relief. This document provides frequently asked questions (FAQs) to give an overview of the key provisions of the bill, the statewide homestead exemption and new local option sales tax, and the considerations local governments must have in mind. Appendix. A then includes an outline of these key provisions to help guide local decision making. A. Generally 1. In a nutshell, what is HB 581 (2024) about? HB 581 contains multiple provisions related to property tax and sales tax. Most relevant to this FAQ, the bill: a. Grants a statewide homestead exemption that limits the increases in the taxable value of homes to no more than the inflation rate that occurred over the priory year; b. Allows local governments to elect to opt out of this homestead exemption within their jurisdiction SO that it will not apply to their taxable values; and C. Authorizes most local governments with the new homestead exemption (or equivalent) to levy a new sales tax to be used for property tax relief. HB 581 (2024): Frequently Asked Questions Document C. The Floating Local Option Sales Tax (FLOST) 1. Generally, what is the FLOST? The Floating Local Option Sales Tax or FLOST (named for its relation to the floating homestead exemption) is a new sales tax that can be levied up to 1 percent and collected county-wide. Funds are split between the county and cities based upon an intergovernmental agreement (IGA) and used for property tax relief. 2. What are the minimum requirements for a given county or municipality to be eligible to levy a FLOST? a. The county or municipality must levy a property tax and have a base-year or floating homestead exemption in effect'; b. All other municipalities within the countythat currently! levy a property tax must also have a base-year or floating homestead exemption in effect?; C. The county or municipality must have available room under the overall sales tax cap"; d. The county and the applicable number of municipalities must enter into an intergovernmental agreement as required under Code Section 48-8-109.3101XB; e. Hold a successful local referendum*; and f. Utilize the proceeds for property tax relief and in accordance with the IGAS. 3. Who must sign the intergovemmental agreementto authorize the referendum fort the FLOST? The county must reach an intergovernmental agreement with municipalities levying a property tax that represent at least 50% of the total municipal population within the county. This minimum requirement does not preclude more municipalities than those representing 50% ofthe municipal population from signing the IGA if all parties agree." Any municipality that does not sign the IGA is treated as an 'absent municipality' and will receive proceeds from the FLOST based upon the size of its population relative to thet total municipal population within the county, excluding any municipalities that do not levy a property tax. Municipalities that do not levy a propertyt tax are excluded from the calculations and from sharing in FLOST revenues.? 1 Code Section 48-8-109.31(d)0)A. 2 Code Section 48-8-109.31(d)0)A). 3 Code Section 48-8-6(a). 4 Code Section 48-8-109.32. 5 Code Section 48-8-109.42. 6 Code Section 48-8-109.31(d)0)A). 7 Code Section 48-8-109.31(d)12). 8 HB! 581 (2024): Frequently Asked Questions Document 4. What must an IGA to levy FLOST include? a. The rate of the tax: incremental in .05% increments upto ai full 1.0%; b. The duration of the tax: up to 58 years; C. Provisions for calling the referendum for the tax, including the question forthe ballot; d. The distribution schedule", apportioning proceeds among: i. County li. Municipalities ili. Absent Municipalities e. The IGAI is not requiredto specify how property tax relief is to be applied but may do so. 5. How is the sales tax referendum scheduled? First, there must be a valid intergovernmental agreement between the county and cities specifying the distribution of thet tax. Next, the county may call for1 the sales tax referendum similart to other sales tax referenda. 10 6. Is a local referendum necessary to impose the FLOST even ifthe ballot measure in November is successful? Yes. Iti is important to note that the ballot question in November of 2024 proposes a constitutional amendment which enables the homestead exemption. Ift this amendment is not approved, all of HB 581 (including thel FLOST) is repealed. Ift the constitutional amendment is approved, a subsequent referendum within the countyis still required to levy the FLOST. Counties and cities should be mindful that the FLOST must be approved byy voters int the countyto be levied when making policy decisions concerning the homestead exemption. 7. Does FLOST revenue affect the rollback millage rate that is calculated for the purposes of Code Section 45-5-32.1 (Taxpayer Bill of Rights), which requires the advertising ofa property tax increase, If exceeded? Yes. Unlike LOST, the total amount of FLOST collected in the preceding calendar year must be subtracted from the millage equivalent calculated to provide thej jurisdiction with the same net proceeds from the current year's net taxable digest value as those derived from the previous year's millage rate when multiplied by the previous year's net taxable digest value. 6 Code Section 48-8-109.32(a). 9 Code Section 48-8-109.36(2). 10 Code Section 48-8-109.32. 9 HB 581 (2024): Frequently, Asked Questions Document 8. What can the FLOST revenues be used for? FLOST revenue must be used for property tax relief. Per Code Section 48-8-109.42, FLOST revenues: "[S]hall be used exclusively for tax relief and in conjunction with all limitations provided in thei intergovernmental agreement authorizing the taxi for such political subdivision." Additionally: "Each taxpayer's ad valorem tax bill shall clearly state the dollar amount bywhich the property tax has been reduced as a result of the imposition of the tax imposed under this article"; and "The roll-back ratei forthe political subdivision, which is calculated under Code Section 48-5-32.1 [Taxpayer Bill of Rights), shall be reduced annually bythe millage equivalent of the net proceeds of the tax authorized under this article, which proceeds were received by the political subdivision during the prior taxable year." 9. In what ways may the local government calculate and apply the FLOST property tax relief to the property tax bill? Outside of the parameters in Code Section 48-8-109.42, jurisdictions have latitude to apply the funds for legal purposes within the special district and as may be provided fori in the intergovernmental agreement. The tax relief must be applied uniformly across all forms of1 tangible propertywithin the given taxingi jurisdictioni for which it applies. For these purposes, taxing jurisdictions for which property tax relief may be granted can be the county, a municipality, or a special district, provided that the application is uniform within the given taxing jurisdiction. When the credit or reduction is shown on the taxpayer's property tax bill, it MUST be applied as property tax relief, which would be a reduction in a charge that is assessed and levied upon the value of a property. The credit cannotreduce any charge or fee, which is not levied upon the value of the property (ad valorem). If ai flat dollar amount is shown on the property tax bill, said dollar amount must be derived from the taxpayer's savings from the reduction in the millage rate or assessed value. While not required, the best practice is to include within the required IGA exactly how the proceeds oft the FLOST will be applied as property tax relief. 10. What types of communities would benefit mostfrom a FLOST? Communities that wishi to supplant property taxes with sales tax would benefit from FLOST. Itis a policy decision that would be expected to shift some of the tax burden imposed on the local government's property owners to those who make purchases within such jurisdiction. Accordingly, communities with sales tax revenues derived disproportionately from those living outside of1 the local government's) jurisdiction would expect to see a net benefit for its property owners by shifting the taxl burden to consumers; whereas those communities that have disproportionately few property owners among its many resident consumers would find only a shifting of thet tax burden within thej jurisdiction. 10 HB 581 (2024): Frequently. Asked Questions Document 11. How often does the FLOSTI have to be voted on? FLOST may be implemented for upt to 5 years at a time, sO at least every 5y years. Moreover, all FLOST renewals require al local Act ofthe General Assembly, so there is no renewal without a local Act and a new IGA, and passage in al local referendum. "While therei is no requirement of a local Act toi initially! levy the FLOST any subsequent renewal does require a local Act from the General Assembly. 12. My county doesn't have a LOST. How will this affect my county, city, etc.? Having a LOST is not a requirement for thel FLOST. LOST is the most similar sales tax1 to the FLOST, but thev way property tax relief is calculated under FLOST is more flexible than LOST. 13. Does this bill require the Department of Revenue to provide point-of-sale information? This bill does not require DOR1 to provide point of sale information! but does require such information tol bei furnished to DOR! by the retail establishments that are required to collect the tax. All sales for FLOST occur countywide (within the special district which is conterminous with the boundaries of the county), except int the case of a county containing a municipality that levies the Water and Sewer Projects Cost Tax (MOST), in which case thel FLOST is not collected withint the boundaries of the MOST city. 14. Are' Water and Sewer Projects Cost Tax (MOST) cities ineligible for a FLOST? Yes, the cities that levyal MOST tax are ineligible to levy or receive proceeds from FLOST. This means that they are not counted when determining the municipal population in the county levying the LOST, the cityl levying the MOST cannot share in the proceeds oft the FLOST, and the FLOST may not be levied within the municipal boundaries of the city levying the MOST. Currently, the MOST cities are: Atlanta, East Point, College Park, and Hapeville. 15. Ift the school board opts out of thei floating homestead exemption, can the county and municipalities still levythe FLOST tax? Yes, ift the school board opts out, you can still levy thet tax assuming all other requirements are met. Schools generally cannot receive revenues from sales taxes othert than those authorized by the Constitution (ESPLOST) and certain existing Local Constitutional. Amendments (ELOSTS), sO it would require such a constitutional amendment specifically authorizing or requiring that school districts receive a share ini the FLOST. 11 Code Section 48-8-109.33(c) 11 HB 581 (2024): Frequently Asked Questions Document 16. Ifi my jurisdiction opts out of the HB 581 floating homestead exemption and has an existing base-year or floating homestead exemption, but which only applies to the general maintenance and operations (M&0) levy, would my jurisdiction be blocked from participating in the FLOST? No, not on that basis alone. Ifyour local government has an existing floating or base-year homestead exemption of any kind, you may still qualify for the FLOST, even if you opt out of the HB 581 floating homestead exemption. HB 581 only requires that you have some form of a base-year or floating homestead exemption to participate in FLOST. Such exemption can either be a local floating homestead exemption (predating HB 581 or added after) or the HB 581 floating homestead exemption. Please note that the HB 581 floating homestead exemption will apply to all levies, including special service districts, except for bonded indebtedness. 17. If my county or city decides to opt of the homestead exemption, is itt forever ineligible to levythe FLOST? No. First, your city or county may already have a homestead exemption in place making them eligible for the FLOST. Second, if there is no homestead exemption in place and your county or city opts out, it can once again become eligible to levy thel FLOST in the future through a subsequent eligible homestead exemption put in place by a local Act of the General Assembly. 18. What happens ifwe pass a FLOST and our legislative delegation does not approve the renewal, or the voters do not renew it? Ifyou pass al FLOST and your legislative delegation does not approve the renewal or the voters do not renew it, then the most likely outcome is an increase in the applicable millage rates. Since FLOST is sales tax being used to offset property tax, if the FLOST expires, the local government will have to cut expenses, raise property taxes, or some combination thereof. 19. If my county has an ELOST, can we utilize the FLOST? Ifyour county has an ELOST, the availability of FLOST depends on a few factors: a. Does the exact verbiage of the local constitutional amendment (LCA) limit the distribution of proceeds in the way that FLOST requires? Some of the LCAS are very permissive, and others are very restrictive. Please consult with your local jurisdiction's attorney for a legal opinion. b. Is thej jurisdiction otherwise eligible to levya FLOST? C. Does the jurisdiction have sufficient room under its local sales tax cap to levya FLOST? See Code Section 48-8-6(a). ELOST Counties: Bulloch County; Chattooga County (and Trion City); Colquitt County; Habersham County; Houston County; Mitchell County(and Pelham City); Rabun County; Towns County. 12 HB 581 (2024): Frequently Asked Questions Document c) Ifthe eligibility criteria is met: i) The county and city or cities representing at least 50% of the municipal population of cities levying a propertytaxi must sign an intergovernmental agreement (IGA) for the levy oft the tax. This IGAI will set the rate (up to 1%), duration (up to 5 years), distribution of proceeds among the county and cities, and the ballot question to be used. ii) The levy of the FLOST must be approved by the voters across the county in a referendum. d) The FLOST maythen be levied for up to 5 years before needing to be renewed. Priori to the expiration of the tax a renewal requires: A local Act by the Georgia General Assembly approving the renewal for the jurisdiction, a subsequent IGA between the eligible county and cities, and a subsequent referendum for the voters to approve the renewal of the tax. Disclalmer This publication is forg general Informational purposes only. While some oft the Information contained in this publication is about tegal issues, iti is not and shouldi not bet treated lasl legal advice. You should consult withy your legal counsel bafore taking action based on the information containedi in this publication. Material postedin this publication may! be subject to copyrights owned by ACCG, GMA, or others, and any reproduction, retransmission or republication of such material, except for personalt use or with the priorwritten consent ofA ACCG, GMA, or other copyright owner, is prohibited. The names, trademarks, service marks, logos and other emblems of ACCG and GMAI int this pubtication may not be used without ACCG's or GMA's priorv written express permission. 14 Georgia General Assembly PAW Document Page ups/adane.eviscooumempgerpimnd-10005l6kerid. LexisNexis Document: O.C.G.A.S 48-8-109.31 Custom Solution <Previous Next > O.C.G.A. S 48-8-109.31 Copy Citation Current through 2024 Regular and Extraordinary Session of the General Assembly. Official Code of Georgia Annotated TITLE 48 Revenue and Taxation (Chs. 1- 18) CHAPTER 8 Sales and Use Taxes (Arts. 1 -6) Article 2B Special District Option Sales and Use Tax (SS 48-8-109.30 = 48-8-109.42) 48-8-109.31. (For effective date, see note.) Imposition of special sales and use tax within special district; limited time and purpose. (a) Subject to the requirement of approval by local referendum and the other requirements of this article, to impose within any given special district a special sales and use tax for a limited period of time for the limited purpose of property tax relief. (b) Except as to rate, a tax imposed under this part shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this article, except that a tax imposed under this article shall apply to sales of motor fuels as prepaid local tax as defined in Code Section 48-8-2 and shall be applicable to the sale of food and food ingredients and alcoholic beverages as provided for in Code Section 48-8-3. (c) The special sales and use tax provided for in subsection (a) of this Code section may be imposed by a special district in 0.05 percent increments, but in no event shall such tax exceed 1 percent in total. The levy of such tax upon sales of motor fuels as defined in Code Section 48-9-2 shall only be imposed on the retail sales price of the motor fuel which is not more than $3.00 per gallon. (d) (1) As a condition precedent to the issuance of the call for the referendum: (A) The governing authority of the county whose geographical boundary is conterminous with. that of the special district and the governing authority or authorities of all municipalities that levy an ad valorem tax on property, other than those municipalities that are excluded from the special district pursuant to paragraph (3) of this subsection, shall have in effect a base year value or adjusted base year value homestead exemption; and (B) The governing authority of the county whose geographical boundary is conterminous of3 3/28/2025, 9:48 AM Georgia General Assembly PAW Document Page htps/advance.ewscomdoaumempgepainnd-10005l6&erid. with thatecthseRgcial district and the governing authorityERus a 48 6 S-iagsthat represent at least 50 percent of the special district's residents of municipalities that levy an ad valorem tax on property, other than those municipalities that are excluded from the special district pursuant to paragraph (3) of this subsection, shall enter into an intergovernmental agreement calling for the tax authorized under this article and specifying the proposed rate of the tax, the proposed maximum period of time that the tax is to be levied, and the proposed distribution of the tax. (2) If the combined total of the populations of all such absent municipalities is less than one-half of the aggregate population of all municipalities located within the special district that levy an ad valorem tax on property, the political subdivisions entering into the intergovernmental agreement shall, on behalf of such absent municipalities, specify a percentage of that portion of the remaining proceeds which each municipality that levies an ad valorem tax on property shall receive, which percentage shall not be less than that proportion which each such absent municipality's population bears to the total population of all municipalities that levy ad valorem taxes on property within the special district multiplied by that portion of the remaining proceeds which are received by all such municipalities within the special district. No portion of the tax shall be apportioned to counties and municipalities that do not levy an ad valorem tax on property or do not have a base year value or adjusted base year value homestead exemption in effect. (3) Subject to the limitation provided for in Code Section 48-8-6, any special district which wholly or partially contains a jurisdiction levying the tax provided for under Article 4 of this chapter is authorized to levy the tax authorized under this article. Such tax authorized under this article may only be levied in the areas of the special district outside of the jurisdiction levying the tax provided for under Article 4 of this chapter: Any jurisdiction levying the tax provided for under Article 4 of this chapter shall not be considered within the procedure necessary to levy the tax under this article and shall not be entitled to any portion of said tax. History Code 1981, S 48-8-109.31, enacted by Ga. L. 2024, p. 20, S 3-2/HB 581. Annotations Notes Editor's notes. Ga. L. 2024, p. 20, 5 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. 2of3 3/28/2025, 9:48 AM Georgia General Assembly PAW Document Page ntps./Advance.lexis.comdocumentpage/Ppdmid-1000516ccrid-. LexisNexis Document: O.C.G.A.S 48-8-109.42 Custom Solution <P Previous Next > O.C.G.A. S 48-8-109.42 Copy Citation Current through 2024 Regular and Extraordinary Session of the General Assembly. Official Code of Georgia Annotated TITLE 48 Revenue and Taxation_(Chs. 1- 18) CHAPTER 8 Sales and Use Taxes (Arts. 1 -6) Article 2B Special District Option Sales and Use Tax ($5.48-8-109.30 = 48-8-109.42) 48-8-109.42. (For effective date, see note.) Use of tax proceeds; property tax relief requirements; noncompliance. (a) Any proceeds received by a political subdivision from the tax authorized by this article shall be used by such political subdivision exclusively for tax relief and in conjunction with all limitations provided in the intergovernmental agreement authorizing the tax for such political subdivision. (b) (1) Each taxpayer's ad valorem tax bill shall clearly state the dollar amount by which the property tax has been reduced as a result of the imposition of the tax imposed under this article. (2) The roll-back rate for the political subdivision, which is calculated under Code Section 48-5-32.1, shall be reduced annually by the millage equivalent of the net proceeds of the tax authorized under this article, which proceeds were received by the political subdivision during the prior taxable year. (c) If any political subdivision is not in compliance with the use of the proceeds of a tax levied under this article, the commissioner shall not certify the tax digest of such political subdivision until it complies with this Code section. History Code 1981, S 48-8-109.42, enacted by Ga. L. 2024, p. 20, S 3-2/HB 581. Annotations 1 of2 3/28/2025, 9:58 AM 2024 Taxable Digest $9,600,726 $104,280,812 1% 12% $756,120,059 87% a Unincorp : Monticello Shady Dale 2023 Taxable Digest $86,879,787 $8,860,248 12% 1% $648,253,291 87% a Unincorp . Monticello n Shady Dale 2022 Taxable Digest $74,271,834 $8,087,778 12% 1% $539,549,609 87% a Unincorp : Monticello n Shady Dale Discussion Item 2: Work Session Agenda Request - Jasper County BOC Department: Board of Commissioners Date: March 31, 2025 Subject: County Trash Disposal and Recycling Summary- Staff was directed to explore options regarding countywide trash disposal and recycling. Options being explored include: County staffed convenience centers County contracted convenience centers County unmanned compactor sites Results identified thus far: Putnam County Operates 11 convenience centers Contract with Waste Management to provide labor and equipment - $172,490 per month FY 2025 Annual Budget for Operation of Convenience Centers - $2,069,880 Waste discposal fee to Waste Management - Averaging $44,000 per month FY 2025 Annual Estimated Cost for Transport of Waste - $528,000 Total Estimated Annual Cost - $2,597,880 Morgan County Operates 12 unmanned compactor sites County personnel transports waste to County transfer station Contracts with Republic for waste transport from county transfer station to Republic Landfill FY 2025 Annual Budget Cost - $2,067,730 Staffi is cuurently analyzing required budgets for county staffed conveneience centers including a transfer station. EIGHTH AMENDMENT TO EXCLUSIVE CONTRACT FOR SOLID WASTE AND RECYCLING COLLECTION SERVICES THIS EIGHTH AMENDMENT ("Amendment") is made and entered into as of the 21st day of November 2023, by and between Putnam County, Georgia, (the "County"), and Georgia Waste Systems, LLC, successor in interest to Advanced Disposal Services Middle Georgia, LLC (the "Contractor"). The County and the Contractor are hereinafter collectively referred to as the "Parties." WITNESSETH: WHEREAS, on June 20, 2006, the Parties entered into that certain Exclusive Agreement for Services and Seven subsequent Amendments pertaining thereto (the "Agreement"); WHIEREAS, the Parties have mutually agreed to extend the Term of the Contract beginning January 1, 2023 through December 31, 2026; and NOW THEREFORE, in consideration ofthe mutual premises contained herein and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto, each intending to be legally bound, do hereby agree to the terms of this Amendment as follows: 1. Accuracy ofRecitals: The recitais set forth above are true and correct. 2. Compensation: Effective January 1, 2023, the rate to operate eleven (11) Solid Waste and Recycling Convenience Centers is $172,490.50 per month with a disposal fee of $52.50 per ton. 3. Term: The term of the Agreement shall be extended to and through December 31, 2026, provided, however, either party may terminate this Agreement for its convenience absolutely and without further obligation by giving the other party at least One Hundred and Twenty (120) days' written notice each year before the annual Anniversary date of. January 1. 4. Compensation Adjustment: Effective January 1, 2024, and each January 1 during the remainder ofthe term ofthis Agreement, Contractor's compensation shall be increases by the increase, if any, of the Consumer Price Index ("CPI"). For purposes of the Agreement, CPI shall mean the Consumer Price Index for Water, Sewer, and Trash CPI, Not Seasonably Adjusted; All Areas, (WST CPI) (published by the Bureau of Labor Statistics, U.S. Dept. ofLabor shall have increases or decreased during the most recently available preceding twelve-month period. In the event the U.S. Dept. ofLabor, Bureau of Labor Statistics ceases to publish the C.P.I., the parties hereto agree to substitute another equally authoritative measure of change in the purchasing power of the U.S. dollar as may be then available sO as to carry out the intent oft this provision. 1 Budget Report Morgan County, GA Account Summary EHFA E For Fiscal: 2024-2025 Period Ending: 03/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 540- Solid Waste Revenue 540-4510-344110 REFUSE COLLECTION CHARGES 750,000.00 750,000.00 35,923.01 523,894.56 -226,105.44 30.15 % 540-4510-344130 SALE OF RECYCLED MATERIALS 18,000.00 18,000.00 1,941.10 8,473.50 -9,526.50 52.93 % 540-4510-391200 TRANSFER IN FROM OTHER FUNDS 1,299,730.00 1,299,730.00 0.00 0.00 -1,299,730.00 100.00 % Revenue Total: 2,067,730.00 2,067,730.00 37,864.11 532,368.06 -1,535,361.94 74.25% Expense 540-4510-511100 SALARIES ANDWAGESREGUIARI E.. 339,438.00 339,438.00 26,593.03 238,561.23 100,876.77 29.72% 540-4510-511300 SALARIESAND WAGES-OVERTIME 7,500.00 7,500.00 365.39 1,795.57 5,704.43 76.06 % 540-4510-512100 EMPLOYEE BENEFITS-GROUPI INSU.. 114,000.00 114,000.00 8,198.00 73,694.00 40,306.00 35.36 % 540-4510-512200 EMPLOYEE BENEFISSOCIALSECUR- 21,045.00 21,045.00 1,645.66 14,681.42 6,363.58 30.24 % 540-4510-512300 EMPLOYEE BENEFIS-MEDICARE 4,922.00 4,922.00 384.87 3,433.65 1,488.35 30.24 % 540-4510-512400 EMPLOYEE BENEFTS-RETIREMENT 46,178.00 46,178.00 0,00 24,366.00 21,812.00 47.23 % 540-4510512401 EMPLOYEE BENEFTIS-RETIREMENT, 12,509.00 12,509.00 769.21 8,641.03 3,867.97 30.92 % 540-4510-512700 EMPLOYEE BENEFITS-WORKERS C.. 11,658.00 11,658.00 0.00 12,094.30 -436.30 -3.74 % 540-4510-512900 EMPLOYEE BENEFITS-OTHERI BENEF.. 2,500.00 2,500.00 0.00 0.00 2,500.00 100.00 % 540-4510-521200 PROFESSIONAL SERVICES 95,000.00 95,000.00 2,854.75 23,056.98 71,943.02 75.73 % 540-4510-521300 TECHNICAL: SERVICES 34,000.00 34,000.00 1,660.00 20,032.56 13,967.44 41.08 % 540-4510-522200 REPAIRS AND MAINTENANCE 50,000.00 50,000.00 555.00 10,126.86 39,873.14 79.75 70 540-4510-522310 RENTAL OF LAND AND BUILDINGS 200.00 200.00 0.00 200.00 0.00 0.00 % 540-4510-522320 RENTAL OF EQUIPMENT AND VEHIC. 5,000.00 5,000.00 0.00 3,143.35 1,856.65 37.13 % 540-4510-523200 COMMUNICATIONS 1,200.00 1,200.00 0.00 612.00 588.00 49.00 % 540-4510-523300 ADVERTISING 500.00 500.00 0.00 0.00 500.00 100.00 % 540-4510-523600 DUESANDI FEES 1,100,000.00 1,100,000.00 0.00 768,323.36 331,676.64 30.15% 540-4510-523601 DUESANDFESRECYCING 5,000.00 5,000.00 0.00 4,158.00 842.00 16.84 % 540-4510-531100 GENERAL SUPPLIES AND MATERIALS 4,000.00 4,000.00 0.00 10,659.62 -6,659.62 -166.49 % 540-4510-531105 COPY MACHINE 300.00 300.00 33.37 396.24 -96.24 -32.08 % 540-4510-531106 TIRES AND TUBES 5,000.00 5,000.00 0.00 5,114.88 -114.88 -2.30 % 540-4510-531210 ENERGYWATENISEWERAGE 400.00 400.00 0.00 359.10 40.90 10.23 % 540-4510-531230 ENERGY-ELECTRICITY 17,000.00 17,000.00 0.00 11,197.05 5,802.95 34.14% 540-4510-531270 ENERGY-GASOLINE 53,000.00 53,000.00 0.00 30,462.72 22,537.28 42.52 % 540-4510-531600 SMALL EQUIPMENT 10,000.00 10,000.00 0.00 0.00 10,000.00 100.00 % 540-4510-531700 OTHERSUPPLIES 6,000.00 6,000.00 95.11 4,109.73 1,890.27 31.50 % 540-4510-542000 MACHINERY & EQUIPMENT 31,380.00 31,380.00 0.00 32,079.27 -699.27 -2.23 % 540-4510-561000 DEPRECIATION EXPENSE 90,000.00 90,000.00 0.00 0.00 90,000.00 100.00 % Expense Total: 2,067,730.00 2,067,730.00 43,154.39 1,301,298.92 766,431.08 37.07% Fund: 540 Solid Waste Surplus (Deficit): 0.00 0.00 -5,290.28 -768,930.86 -768,930.86 0.00% Report Surplus (Deficit): 0.00 0.00 -5,290.28 -768,930.86 -768,930.86 0.00% 3/26/2025 3:39:07 PM Page 1 of 3 Discussion Item 3: Work Session Agenda Request = Jasper County BOC Department: Board of Commissioners Date: March 31, 2025 Subject: Jasper County Humane Society Operation and Location Summary - Discussion requested regarding the Jasper County Humane Society operation being located on Jasper County BOC property adjacent to the Jasper County Animal Control Facility. Initial Proposal 510' X 330' Humane Societ Roughly 510' X e - 6 a Anima 1 EV Contr 0 Pole Barn 20' pls Luesloct 50 ID0' 83' Evercise Exeraise Excrcise Gxerase Exercise Exercisc yard yord yard Sari tard yard 20 @ Lot Size: 30 510'x 330 3.803 AcrCs LoosIcI include driogwoay to bldg) EKCICise ExerosG Exerose Exercisc sard gard Jasper Cudy Hunone Saricy yard yard TiacyCarplel President 404-319.4324 9 Miclelle Bnyant Vice Vieaden-laudan 970244-0085 gs 20io SHtinst ay n Du ure usisy Sioe Adephol Gar Tranmy offo de Ppe W gargen flscal pohi Sui Giones mnechw5 Cat lopm tccy. Quaih Weleont DESL Discussion Item 4: Work Session Agenda Request - Jasper County BOC Department: Board of Commissioners Date: March 31, 2025 Subject: Impact Fee Ordinance Amendment Summary- Ross Associates is assisting Jasper County BOC with amending the County Impact Fee Ordinance. The following Public Facility Categories are being studied to be included in the required methodology report to produce the amended impact fee. Animal Control E-911 Authority Fire Protection Law Enforcement Road Improvements Parks and Recreation Jasper County Library Discussion is requested regarding including debt service of the recently expanded Sheriff's Office and Detention Center. The following is a list of information needs broken out by each public facility category that will be addressed in the study: Animal Control - Countywide Service Area (including all cities) Animal Control Department Information Needs: Current Inventory (as applicable) Floor area (square feet) of Temporary Impoundment Facility and outdoor run areas. Number of animal control vehicles and specialized transport boxes, and replacement costs of each. Number of parking spaces. Head count of dogs and cats housed on a monthly basis for the past 12 months. Current Plans Any adopted plans for improvements, space, capacity for animals kept. Capital improvement projects currently underway: cost, start and end dates, funding source. Capital projects approved for future funding: estimated cost, start and end dates, funding source. Capital projects anticipated or desired but not funded or approved: estimated cost, start and end dates, and potential funding sources. E-911 Authority - Countywide Service Area (including all cities) 911/EMS Department Information Needs: Current Inventory (as applicable) Floor area (square feet) of E911 Communications Center and any other space housing E911 operations and administration. Floor area (square feet) of emergency management operations center space and location. Inventory of equipment, by type, having an expected life of 10 years or more, and estimated replacement costs for each. Number of communication towers/sirens/etc. in place and estimated replacement cost of each type of unit. Current Plans Any adopted plans for expansion or new construction of administrative or operations space. Capital improvement projects currently underway: cost, start and end dates, funding source(s). Capital projects approved for future funding: estimated cost, start and end dates, funding source(s). Jasper County Impact Fee Study 2 Departmental Data Request Capital projects anticipated or desired but not funded or approved: estimated cost, start and end dates, and potential funding sources. Fire Protection - Countywide (excluding City of Shady Grove) Service Area Fire Department Information Needs: Current Inventory (as applicable) Floor area (square feet) and name of each fire station. Floor area (square feet) of separate HQ / administrative space. Floor area (square feet) off free-standing support space: maintenance, storage, or training facilities (including acres of associated land). Heavy vehicles expected to be kept for 10 years or more that are in service and in reserve: engines, tankers, ladder trucks, airllight, rescue, hazard response, etc. and estimated replacement costs of each (fully equipped). Current Plans Any adopted plans, such as a Fire Protection Plan, Station Coverage Plan, etc. Capital improvement projects currently underway: cost, start and end dates, funding source. Capital projects approved for future funding: estimated cost, start and end dates, funding source. Capital projects anticipated or desired but not funded or approved: estimated cost, start and end dates, and potential funding sources. Law Enforcement - Countywide Sheriff's Office Information Needs: Current Inventory (as applicable) Floor area (square feet) of eaquareryacmnetralve space and evidence storage space. Floor area (square feet) and names of any precinct buildings. Floor area (square feet) in detention facilities, number of cells (including holding cells), and number of beds (official capacity). Floor area (square feet) of free-standing support space: vehicle maintenance or garage space, indoor storage or training facilities. Number and type of vehicles expected to be kept for 10 years or more in service or reserve and replacement cost of each type (fully equipped). Current Plans Any approved and adopted plans or studies, such as a Detention Analysis or future facilities plan, for expansion or new construction of floor area. Capital improvement projects currently underway: cost, start and end dates, funding source. Capital projects approved for future funding: estimated cost, start and end dates, funding source. Jasper County Impact Fee Study 3 Departmental Data Request Capital projects anticipated or desired but not funded or approved: estimated cost, start and end dates, and potential funding sources. Road Improvements - Countywide Service Area Public Works Department Requested information pertains only to planned capacity-adding projects (road and bridge widenings, signalization, intersection tum lanes, new medians, etc.): Current Plans Projects currently underway Projects approved for future funding Projects anticipated or desired but not funded or approved Fore each road project, the following information is needed: Road name, type of improvement, start and end date, funding source(s) Total County share of project costs (can include engineering, ROW acquisition, clearing & grading, construction including associated sidewalks, signage & signalization, landscaping) IF AVAILABLE, the following information is also needed: Vehicle trip capacity of existing roads to be improved. Current traffic count. Vehicle trip capacity after improvement completed or new road constructed. Parks and Recreation = Countywide Service Area (including all cities) Recreation Department Information Needs: Current Inventory (as applicable) Listing of floor area (square feet) for each Recreation Center, Senior Center, Event Center, Maintenance or Storage Building, Administrative Office Space, or other enclosed building (not including concessions and/or restroom buildings; see below). For each existing active or passive park: name and number of acres (whether owned or leased). Number of parking spaces. Number of all existing recreational components, such as: e Baseball fields o Softball fields Batting cages Soccer fields Football fields Playgrounds (with play equipment) Pavilions (broken out by size or type, e.g. rental pavilions as opposed to smaller picnic pavilions, if applicable) Jasper County Impact Fee Study 4 Departmental Data Request Concession and/or restroom buildings - Park trails (inside parks)- number of linear feet or miles by type (paved or soft surface) Greenways / multi-use trails (outside of parks)- number of linear feet or miles Current Plans Any approved and adopted plans, such as a Parks and Recreation Plan or Trails Master Plan Capital improvement projects currently underway: cost, start and end dates, funding source(s). Capital projects approved for future funding: estimated cost, start and end dates, funding source(s). Capital projects anticipated or desired but not funded or approved: estimated cost, start and end dates, and potential funding sources. Jasper County Library- Countywide Service Area (including all cities) Jasper County Library Administration/Azelea Regional Library System Information Needs: Current Inventory Floor area (square feet) of County library space. Number of collection materials and average new-purchase cost for each type (books, DVD's, CDs, cassettes, other). We'll assume that books lent to other libraries will be balanced by shared books coming in, unless told otherwise. Number of total collection materials discarded or replaced each year on average (or annual average discard rate percentage). Different numbers for different types of materials would be useful if available. Current Plans Any approved and adopted plans, such as for expansion of the existing library facilities or for future branch libraries in Jasper County. New buildings or expansions currently underway: cost, start and completion dates. Capital projects approved for future funding: cost, start and end dates, funding (e.g., Bonds, State aid, etc.) Capital projects anticipated or desired but not funded or approved: estimated cost, start and end dates, and potential funding sources. Jasper County Impact Fee Study 5 Departmental Data Request Mike Benton From: Mark Beatty <MBeatty@negrcorg> Sent: Tuesday, March 25, 2025 10:55 AM To: Mike Benton Cc: Carol Flaute Subject: Re: Impact Fees question Yes sir. I'm sorry, I thought I sent this to you. We would say yes, for the following reasons: 1. Most importantly, the Development Impact Fee Act (DIFA) specifically mentions using impact fees to pay for bonds, within its definition of "system improvement costs": a. (19) "System improvement costs" means costs incurred to provide additional public facilities capacity needed to serve new growth and development for planning, design and construction, land acquisition, land improvement, design and engineering related thereto, including the cost ofconstructing or reconstructing system improvements or facility expansions, including but not limited to the construction contract price, surveying and engineering fees, related land acquisition costs (including land purchases, court awards and costs, attorneys' fees, and expert witness fees), and expenses incurred for qualified staff or any qualified engineer, planner, architect, landscape architect, or financial consultant for preparing or updating the capital improvement element, and administrative costs, provided that such administrative costs shall not exceed 3 percent of the total amount ofthe costs. Projected interest charges and other finance costs may be included iftheimpact fees are to be used for the payment of principal and interest ton bonds. notes. orother financial obligations issuedby roronbehalfofther muicipality or countyto finance lecapialimpowemeanis: clement but such costs do not include routine and periodic maintenance expenditures, personnel training, and other operating costs. 2. LGs are allowed to use impact fees to recoup the costs ofexisting capital facilities that had excess capacity prior to the implementation of an impact fee system, which is likely going to involve repaying a loan or bond at least some oft the time. While the Jasper County example isn't exactly the same situation, since their new facilities are much newer than their CIE, the concept of repayment for a project that has already been built is the same. Best, Mark Beatty I Director Planning & Government Services Northeast Georgia Regional Commission 305 Research Drive, Athens, GA 30605 From: Mike Benton meNonepercuNypoNP (Direct) 706.530.2748 (Main) 706.369.5650 Sent: Tuesday, March 25, 2025 10:38 AM www. negrc.org To: Mark Beatty <MBeatty@negrcorp Follow us on Instagram @NEGRC_PGS Subject: Impact Fees question This message was sent from outside your organization. Please proceed with caution. Mark, Were you able to determine if Impact Fees can be used to provide debt service for projects that fit the additional capacity and long lived asset requirements of the impact fee program? Mike Benton County Manager Jasper County Office 706-468-4900 x310 Cell 706-819-2136 Email mbemoneapercounypaore GA R&R GAC Rule 110-12-2-.02. Definitions htps/nulessosgagovgac/10-12-2-02 Ga. Comp. R. & Regs. r. 110-12-2-.02 Definitions Georgia Administrative Code Department 110. RULES OF GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS Chapter 110-12. MINIMUM STANDARDS AND PROCEDURES Subject 110-12-2. DEVELOPMENT IMPACT FEE COMPLIANCE REQUIREMENTS Current through Rules and Regulations filed through March 18, 2025 Rule 110-12-2-.02. Definitions (1) General: For the purposes of this chapter, the following words shall have the meaning as contained herein unless the context does not permit such meaning. Terms not defined in this chapter but defined in O.C.G.A. S 36-71-1et seq, shall have the meanings contained in O.C.G.A. S 36-71-1et seq. Terms not defined in this chapter, nor in O.C.G.A. S 36-71-1et seq., shall have ascribed to them ordinary accepted meanings such as the context may imply. (2) Definitions: (a) 'Capital Improvement means an improvement with a useful life of ten years or more, by new construction or other action, which increases the service capacity of a public facility. (b) 'Capital Improvements Element' means a component of a comprehensive plan adopted pursuant to O.C.G.A. S 50-8-1et seq. which sets out projected needs for system improvements during a planning horizon established in the comprehensive plan, a schedule of capital improvements that will meet the anticipated need for system improvements, and a description of anticipated funding sources for each required improvement. (c) Comprehensive Plan' means a 20-year plan by a county or municipality covering such county or municipality or any plan by a regional development center covering the center's region proposed or prepared pursuant to the minimum standards and procedures for preparation of comprehensive plans and for implementation of comprehensive plans, established by the department in accordance with O.C.G.A. 50-8-7.1(b) and 50-8-7.2. (d) Development Impact Fee' means a payment of money imposed upon development as a condition of development approval to pay for a proportionate share of the cost of system improvements needed to serve new growth and development. (e) 'Level of Service' means a measure of the relationship between service capacity and service demand for public facilities in terms of demand to capacity ratios or the comfort and convenience of use or service of public facilities, or both. (f) Project Improvements' means site improvements and facilities that are planned and designed to provide service for a particular development project and that are necessary for the use and convenience of the occupants or users of the project and are not system Copyright @ 2025 Fastcase, Inc - All rights reserved. - I Email Us I 844-838-0769 lof2 3/28/2025, 5:30 PM GA R&R - GAC Rule 110-12-2-.02. Definitions htps/nulessosgagovgac/10-12-2-02 improvements. The character of the improvement shall control a determination of whether an improvement is a project improvement or system improvement, and the physical location of the improvement on-site or off-site shall not be considered determinative of whether an improvement is a project improvement or a system improvement. If an improvement or facility provides or will provide more than incidental service or facilities capacity to persons other than users or occupants of a particular project, the improvement or facility is a system improvement and shall not be considered a project improvement. No improvement or facility included in a plan for public facilities approved by the governing body of the municipality or county shall be considered a project improvement. (g) 'Public Facilities' means: 1. Water supply production, treatment and distribution facilities; 2. Wastewater collection, treatment and disposal facilities; 3. Roads, streets and bridges, including rights of way, traffic signals, landscaping and any local components of state or federal highways; 4. Stormwater collection, retention, detention, treatment and disposal facilities, flood control facilities, and bank and shore protection and enhancement improvements; 5. Parks, open space and recreation areas, and related facilities; 6. Public safety facilities, including police, fire, emergency medical and rescue facilities; and 7. Libraries and related facilities. (h) Service Area' means a geographic area defined by a municipality, county or intergovernmental agreement in which a defined set of public facilities provides service to development within the area. Service areas shall be designated on the basis of sound planning or engineering principles, or both. (1) 'System Improvements' means capital improvements that are public facilities and are designed to provide service to the community at large, in contrast to 'project improvements! Cite as Ga. Comp. R. & Regs. R. 110-12-2-.02 Authority: O.C.G.A. Sec. 50-8-7. History. Original Rule entitled Definitions" adopted. F. Mar. 21, 1997; eff. May 1, 1997, as specified by the Agency. Copyright @ 2025 Fastcase, Inc All rights reserved. I Email Us I 844-838-0769 2of2 3/28/2025, 5:30 PM