CITY OF THOMASTON MEETING OF THE MAYOR AND CITY COUNCIL JANUARY 27, 2025 - 7:00 P.M. CITY-COUNTY MEETING ROOM - MAIN FLOOR THOMASTON-UPSON GOVERNMENT COMPLEX Minutes A meeting of the Thomaston Mayor and City Council was held on Tuesday, January 27, 2024, at 7:00 pm on the main floor in the City-County meeting room in the Thomaston-Upson Government Complex. This meeting was advertised and open to the public. Attendance: Mayor - John David "J.D. 97 Stallings Mayor Pro Tem / Councilmember - Doug Head (At Large) Councilmember - Lakeitha Reeves (District 1) Councilmember - Jeff Middlebrooks (District 2) Councilmember Ryan Tucker (District 3) Councilmember - Don Greathouse (District 4) City Manager - Russell Thompson City Attorney - DeAnn Wheeler City Clerk - Oasis Nichols Fun 101.1 Radio - Dave Piper Chief Editor for Upson Beacon News- Bridge Turner Newton Galloway - Galloway & Lyndall, LLP (See attached sign-in sheet.) A. Call Meeting to Order / Invocation / Pledge of Allegiance -= Mayor Stallings opened the meeting at 7:00 pm and asked Councilmember Greathouse to lead the prayer and the pledge of allegiance. B. Approval of Minutes for the January 7, 2025, Regular City Council Meeting Result: The meeting minutes were approved as presented. First Motion: Councilmember Greathouse (District 4) Second Motion: Councilmember Middlebrooks (District 2) Vote: Unanimous C. Adoption of Agenda Result: The agenda was adopted as presented. First Motion: Councilmember Reeves (District 1) Second Motion: Councilmember Tucker (District 3) Vote: Unanimous D. City Attorney's Report Nothing at this time. E. City Clerk's Report Nothing at this time. F. City Manager's Report 1. Discussion of House Bill 581 - Charles McKeehan This agenda item was not voted on; however, a presentation was provided by Mr. McKeehan the Upson Count Tax Assessor on the changes that House Bill 581 will have on the tax digest. (Please see the attached presentation. A copy of this meeting audio recording is also available upon request.) 2. Discussion and Potential Approval of Police Department Vehicle Expenditure Result: A motion was made to approve the expenditure for two police cars, one in the amount of $45,958.00 (2025 Sliver Ford Explorer) and the second in the amount of $45,800.00 (2025 Black Ford Explorer). Both vehicles are going to be locally purchased and are budgeted. First Motion: Councilmember Tucker (District 3) Second Motion: Councilmember Reeves (District 1) Vote: Unanimous 3. Discussion of Potential Action of Sub-Committee Appointments Result: No action was taken on this agenda item. 4. Discussion and Potential Approval of Plat for 220 East Lee Street Result: A motion was made to approve the plat as presented for 220 E Lee Street (the old math building) with the condition that no permits will be issued until a hydrology study has been approved by the city engineers. First Motion: Councilmember Greathouse (District 4) Second Motion: Councilmember Tucker (District 3) Vote: Unanimous 5. Discussion and Potential Approval of Plat for 105 Yamaha Parkway Result: A motion was made to approve the plat as presented for 105 Yamaha Parkway (JMF Trucking) with the condition that no permits will be issued until a hydrology study has been approved by the city engineers. First Motion: Councilmember Greathouse (District 4) Second Motion: Councilmember Middlebrooks (District 2) Vote: Unanimous 6. Discussion and Potential Execution of 2025 MEAG Off-System Sales Election Form Result: A motion was made to approve allocating 100% of the funds to the Flexible Operating Account, Intermediate Extended Maturity Portfolio (MEAG competitive Trust). First Motion: Councilmember Greathouse (District 4) Second Motion: Councilmember Tucker (District 3) Vote: Unanimous 7. Update and Discussion of Downtown Hotel Project Result: No action was taken on this agenda item, only discussion was had. See the attached handout. 8. Discussion and Potential Authorization of Electric Department Expenditure for a 1500 KVA Transformer Result: A motion was made to approve the electric department expenditure in the amount of$38,440.00 for a 1500KVA Transformer with a lead time of August or September. This I515 WD expenditure is approximately $10,514.61 over budget but would be eligible to be paid out of sales tax. This expenditure was deemed a necessity for the electric department. First Motion: Councilmember Greathouse (District 4) Second Motion: Councilmember Reeves (District 1) Vote: Unanimous 9. Discussion and Potential Adoption of the RAISE Grant Support Resolution Result: A motion was made to approve the supportive resolution (Resolution No. 1-2025). First Motion: Councilmember Tucker (District 3) Second Motion: Councilmember Head (At Large) Vote: Unanimous 10. Discussion and Potential Action of Shredding Documents Result: A motion was made to approve the document list of finance department items to be shredded. First Motion: Councilmember Greathouse (District 4) Second Motion: Councilmember Reeves (District 1) Vote: Unanimous G. Other Business Mr. Thompson mentioned that Thomaston has been awarded two loans in a total amount of five million dollars for water and sewer infrastructure through GEFA. Mr. Thompson also mentioned that the City ofThomaston was awarded a Visionary City Award by Georgia Municipal Association. Mayor Stallings was sung Happy Birthday and presented cupcakes. And Mr. Thomspon was acknowledged and celebrated for January 27th, 2025 is recognized as City Managers Day. H. Executive Session and Discussion for Potential Litigation, Personnel, and Real Estate Result: A motion was made to go into executive session at 7:57 pm. First Motion: Councilmember Tucker (District 3) Second Motion: Councilmember Middlebrooks (District 2) Vote: Unanimous Result: A motion was made to close the executive session at 8:20 pm. First Motion Councilmember Reeves (District 1) Second Motion: Councilmember Head (At Large) Vote: Unanimous Result: A motion was made to amend the City Council meeting agenda to add the agenda item F11. Discussion and Potential Action of the City Manager's Contract. First Motion: Councimember Tucker (District 3) Second Motion: Councilmember Greathouse (District 4) Vote: Unanimous Result: A motion was made to amend the City Manager's S Contract to remove any true up provision for an election of family coverage, and in lieu of that, the city should bare the cost ofthe coverage without a raise for the 2025 year. First Motion: Councilmember Reeves (District 1) Second Motion: Councilmember Middlebrooks (District 2) Vote: Unanimous . Adjournment Result: A motion was made to adjourn the meeting at 8:20 pm. First Motion: Councilmember Reeves (District 1) Second Motion: Councilmember Greathouse (District 4) Vote: Unanimous Respectfully Submitted, Cbo Mielok Oasis Nichols, City Clerk Official a Seal Georgle Ve Depa Approved as written, - / Mayor, John David "J.D." Stallings 24 F1. HB 581/AP House Bill 581 (AS PASSED HOUSE AND SENATE) By: Representatives Blackmon of the 146h and Crowe of the 118th A BILL TO BE ENTITLED AN ACT 1 To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and 2 taxation, SO as to provide requirements for ad valorem property tax bills; to provide for 3 definitions; to provide for minimum mandatory reappraisal ofp parcels; to provide that county 4 boards of tax assessors shall have the right to appeal concerning sales ratio studies under 5 certain conditions; to revise the limitation on increasing new valuations established through 6 appeals or agreements; to revise the required contents of annual notices of assessment; to 7 revise requirements for notices of current assessment; to provide for a statewide adjusted 8 base year ad valorem homestead exemption and provide procedures for opting out of such 9 homestead exemption at the local level; to revise provisions forthei mavimumalowablesiles 10 and use tax rate; to authorize a new local option sales tax for the purpose of property tax 11 reliefin those political subdivisions that have in effect a base year value or adjusted base year 12 value homestead exemption; to provide for authorization oftax and applicability; to provide 13 for local authorization and referenda; to provide for imposition and termination of tax; to 14 provide for administration and collection of tax; to provide for returns; to provide for 15 distribution oftax proceeds; to provide for an effective date, applicability, and a contingent, 16 automatic repeal; to provide for related matters; to repeal conflicting laws; and for other 17 purposes. H. B. 581 1 - 24 HB 581/AP 18 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 19 PARTI 20 SECTION 1-1. 21 Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is 22 amended in Code Section 48-5-2, relating to definitions, by revising the introductory 23 language of paragraph (3) and by adding a new paragraph to read as follows: 24 "(2.1) 'Estimated: roll-back rate' means the current year's estimated millagerate minus the 25 millage equivalent of the total net assessed value added by reassessments: 26 (A) As calculated and certified to the tax commissioner by the levying authority for 27 county and educational tax purposes: and 28 (B) As calculated and certified to the collecting officer of the municipality by the 29 levying authority for municipal tax purposes. 30 (3) 'Fair: market value of property' means the amount a knowledgeable buyer would pay 31 forthe] property and a willing seller would accept for thej property at an arm's length, bona 32 fide sale. The income approach, if data are available, shall be considered in determining 33 the fair market value ofincome-producing property. If: actual income and expense data 34 are voluntarily supplied by the property owner, such data shall be considered in such 35 determination. Nolwihsiamingayutieyempoimofhistaperchapterioticontapy,ti 36 tmsactiomamomntoftivtremtamiklemhiemglbomfiesieinanyyarshlbertie 37 maximuratiowabiefairmarketyaine forthemaxttamabieyer: With respect to the 38 valuation ofequipment, machinery, and fixtures when no ready market exists for the sale 39 of the equipment, machinery, and fixtures, fair market value may be determined by 40 resorting to any reasonable, relevant, and useful information available, including, butnot 41 limited to, the original cost of the property, any depreciation or obsolescence, and any H. B.581 -2- 24 HB 581/AP 42 increase in value by reason ofinflation. Each tax assessor shall have access to any public 43 records oft the taxpayer for the purpose of discovering such information." 44 SECTION 1-2. 45 Said title is further amended by adding a new Code section to read as follows: 46 "48-5-34. 47 (a) In addition to any other requirements provided by law. thead valorem property tax bill 48 forms shall be prepared annually by the county tax commissioner or collector and furnished 49 to each taxpayer who owes state. county, or county school tax forthe current tax year. The 50 form shall provide the total amount of such taxes levied on property owned by the 51 taxpayer. the amount ofproperty tax credit granted by Act ofthe 1973 Session ofGeorgia's 52 General Assembly, and the net amount of such taxes due for the current tax year. 53 (b) In addition to the requirements of subsection (a) ofthis Code section, regarding any 54 ad valorem property tax bill where the millage rate adopted by a tax authority exceeds the 55 estimated roll-back rate, such tax bill shall include a notice containing the name ofs such 56 taxing authority and the following statement in bold print: 57 The adopted millage rate exceeds the estimated roll-back rate as stated in the annual 58 notice of assessment that you previously received for this taxable year, which will 59 result in an increase in the amount of property tax that you will owe." 1 60 SECTION 1-3. 61 Said title is further amended in Code Section 48-5-264, relating to designation and duties of 62 chief appraiser, by adding a new subsection to read as follows: 63 "(d) The chief appraiser shall ensure that every parcel in his or her respective county is 64 appraised at least every three years." n H. B.581 -3- 24 HB 581/AP 65 SECTION 1-4. 66 Said title is further amended in Code Section 48-5-274, relating to the establishment of 67 equalized adjusted property tax digest, establishment and use of average ratio, information 68 to be furnished by state auditor, grievance procedure, and information to be furnished by 69 commissioner, by revising paragraph (1) of subsection (f) as follows: 70 "(f)(1) Each county governing authority, each governing authority of a municipality 71 having an independent school system, and each locall board ofeducation, and each county 72 board of tax assessors. when aggrieved or when having an aggrieved constituent, shall 73 have a right, upon written request made within 30 days after receipt of the digest 74 information, to refer the question nofcorrectness ofthe current equalized adustedproperty 75 tax digest oft the local school system to the state auditor. The state auditor shall take any 76 steps necessary to make a determination ofthe correctness ofthe digest and to notify all 77 interested parties of the determination within 45 days after receiving the request 78 questioning the correctness oft the digest." 79 SECTION 1-5. 80 Said title is further amended in Code Section 48-5-299, relating to ascertainment oftaxable 81 property, assessments against unreturned; personal property, penalty for unretumedproperty, 82 and changing real property values established by appeal in prior year or stipulated by 83 agreement, by revising subsection (c) as follows: 84 "(c) When the value of real property is reduced oris-unchanged from the value on the 85 initial annual notice of assessment or a corrected annual notice ofassessment issued by the 86 board of tax assessors and such reduced valuation has been established as the result of an 87 appeal decision rendered by the board of equalization, hearing officer, arbitrator, or 88 superior courtp pursuant to Code Section 48-5-311 or stipulated by written agreement signed 89 by the board oftax assessors and taxpayer or taxpayer's authorized representative, the new 90 valuation SO establishedby: appeal decision or agreementmay not beincreased by thel board H. B. 581 -4 - 24 HB 581/AP 91 oft tax assessors during the next two successive years, unless otherwise agreed in writing 92 by both parties, subject to the following exceptions: 93 (1) This subsection shall not apply to a valuation established by an appeal decision ifthe 94 taxpayer or his or her authorized representative failed to attend the appeal hearing or 95 provide the board of equalization, hearing officer, or arbitrator with some written 96 evidence supporting the taxpayer's opinion of value; 97 (2) This subsection shall not apply to a valuation established by an appeal decision or 98 agreement if the taxpayer files a return at a different valuation during the next two 99 successive years; 100 (3) Unless otherwise agreed in writing by both parties, if the taxpayer files an appeal 101 pursuant to Code Section 48-5-311 during the next two successiveyears, the board oftax 102 assessors, the board of equalization, hearing officer, or arbitrator may increase or 103 decrease the value ofthe real property based on the evidence presented by the taxpayer 104 during the appeal process; and 105 (4) The board oftax assessors may increase or decrease the value oft the real property if, 106 after a visual on-sitei inspection ofthej property, itis found that therehavebeen substantial 107 additions, deletions, orimprovements to such property or that there are errors in the board 108 of tax assessors' records as to the description or characterization of the property, or the 109 board of tax assessors finds an occurrence of other material factors that substantially 110 affect the current fair market value of such property." 111 SECTION 1-6. 112 Said title is further amended in Code Section 48-5-306, relating to annual notice of current 113 assessment, contents, posting notice, and new assessment description, byr revisingparagraphs 114 (1) and (2) of subsection (b) as follows: 115 "(1) The annual notice of current assessment required to be given by the county board of 116 tax assessors under subsection (a) oft this Code section shall be dated and shall contain H. B. 581 -5. : 24 HB 581/AP 117 the name and last known address of the taxpayer. The annual notice shall conform with 118 the state-wide uniform assessment: notice which shall be aliaalylicommisiong 119 by rule and regulation and shall contain: 120 (A) The amount of the previous assessment; 121 (B) The amount of the current assessment, 122 (C) The year for which the new assessment is applicable; 123 (D) A brief description of the assessed property broken down into real and personal 124 property classifications; 125 (E) The fair market value of property of the taxpayer subject to taxation and the 126 assessed value ofthe taxpayer's property subject to taxation after being reduced; 127 (F) The name, phone number, and contact information oft the person in the assessors' 128 office who is administratively responsible for the handling of the appeal and who the 129 taxpayer may contact ifthe taxpayer has questions about the reasons for the assessment 130 change or the appeals process; 131 (G) Ifavailable, the website address ofthe office ofthe county board oftax assessors; 132 and 133 (H). A statement that all documents and records used to determine the current value are 134 available upon request; and 135 (D) The current year's estimated roll-back rate. 136 (2)(A) In addition to theitems required under paragraph (1) ofthis subsection, the notice 137 shall contain a statement of the taxpayer's right to an appeal and an estimate ofthe 138 cumrentycar's-taxes for all levying authorities which shall be in substantially the 139 following form: 140 The amount ofyour ad valorem tax bill for this year will be based on the appraised and 141 assessed values specified in this notice. You have the right to appeal these values to the 142 county board oftax assessors. At the time offiling your appeal you must select one ofthe 143 following options: H. B.5 581 -6- 24 HB 581/AP 144 ((A) An appeal to the county board of equalization with appeal to the superior court; 145 (I)(B) To arbitration without an appeal to the superior court; or 146 (I)(C) For a parcel of nonhomestead property with a fair market value in excess of 147 $500,000.00 as shown on the taxpayer's annual notice of current assessment under this 148 Code section, or for one or more account numbers of wireless property as defined in 149 subparagraph (e.I)()(B)ofCode Section 48-5-311 with an aggregate fairr marketvalue 150 in excess of $500,000.00 as shown on the taxpayer's annual notice of current 151 assessment under this Code section, to a hearing officer with appeal to the superior 152 court. 153 Ifyou wish to file an appeal, you must do SO in writing no later than 45 days after the date 154 ofthis notice. Ifyou do not file an appeal by this date, your right to file an appeal will be 155 lost. For further information on the proper method for filing an appeal, you may contact 156 the county board oftax assessors which is located at: (insert address) and which may be 157 contacted by telephone at: (insert telephone number).' 158 Themotireshaiiaisuocmirthr-falioning stutememtisimboléprint: 159 hrstinstufyuraraiwteryauristumoumtiepevins 160 ormotp.htabieyefkismtiligerateamttir fair-marketvalue-contained-in-this 161 notice. fherctuaturbilyerecemylemmerisorissthmrtirestimste This 162 imtemaynetimahnaeateligheeempion 163 SECTION 1-7. 164 Said titleis further amended in Code Section 48-5-311, relating to creation of county boards 165 of equalization, duties, review of assessments, and appeals, by revising paragraph (2) of 166 subsection (g) as follows: 167 "(2) An appeal by the taxpayer as provided in paragraph (1) of this subsection shall be 168 effected by emailing, if the county board of tax assessors has adopted a written policy 169 consenting to electronic service, or by mailing to or filing with the county board oftax H. B. 581 -7- 24 HB 581/AP 170 assessors a written petition for review. An appeal by the county board of tax assessors 171 shall be effected by giving aj petition for review to the taxpayer. The petition for review 172 given to the taxpayer shall be dated and shall contain the name and the last known 173 address ofthe taxpayer. The petition for review shall specifically state the grounds for 174 appeal. The petition for review shall be mailed or filed within 30 days from the date on 175 which the decision of the county board of equalization, hearing officer, or arbitrator is 176 delivered pursuant to subparagraph (e)(6)(D), paragraph (7) of subsection (e.1), or 177 division (f)(3)(C)(ix) of this Code section. Within 45 days of receipt of a taxpayer's 178 petition for review and before the petition forreview is filed in superior court, the county 179 board of tax assessors shall send to the taxpayer notice that a settlement conference, in 180 which the county board of tax assessors and the taxpayer shall confer in good faith, will 181 be held at a specified date and time which shall be no later than 30 days from the notice 182 ofthe settlement conference, and notice of the amount of the filing fee for a petition for 183 review, ifany, required by the clerk ofthe superior court. A taxpayer may appear for the 184 settlement conference in person, by his or her authorized agent or representative, or both. 185 The county board of tax assessors, in their discretion and with the consent of the 186 taxpayer, may alternatively conduct the settlement conference by audio or video 187 teleconference or any other remote communication medium. The taxpayer may exercise 188 a one-time option to reschedule the settlement conference to a different date and time 189 acceptable to the taxpayer during normal business hours. After a settlement conference 190 has convened, the parties may agree to continue the settlement conference to a later date. 191 Ifa at the end ofthe 45 day review period the county board of tax assessors elects not to 192 hold a settlement conference, then the appeal shall terminate and the taxpayer's stated 193 value shall be entered in the records oft the board oftax assessors as the fair market value 194 for the year under appeal and the provisions of subsection (C) ofCode Section 48-5-299 195 shall apply to such value. Fhrtmpyerhooernettpparticptintae: settlement 196 conference,heor-shmymotseekamdshalrmotbeawardelfersandco.tsatsuchtime H. B. 581 - 8- 24 HB 581/AP 197 whenthepetitionforrevicwisrevieedinsuperiorcourt: Ifneither the taxpayer nor his 198 or her authorized agent or representative attends a properly scheduled settlement 199 conference or fails to confer with the board of tax assessors in good faith on the matter, 200 then such taxpayer shall not receive the benefits of any temporary reduction in the 201 amount of taxes due pending the outcome of the appeal and shall not be awarded 202 attorney's fees or costs oflitigation in connection with the appeal to the superior court. 203 If at the conclusion of the settlement conference the parties reach an agreement, the 204 settlement value shall be entered in the records ofthe county board oftax assessors as the 205 fair market value for the tax year under appeal and the provisions of subsection (c) of 206 Code Section 48-5-299 shall apply to such value. Ifat the conclusion of the settlement 207 conference the parties cannot reach an agreement, then written notice shall be provided 208 to the taxpayer that the filing fees for the superior court must be paid by the taxpayer by 209 submitting to the county board of tax assessors a check, money order, or any other 210 instrument payable to the clerk of the superior court within 20 days of the date of the 211 conterence. Notwithstanding any other provision of law to the contrary, the amount of 212 the filing fee for an appeal under this subsection shall be $25.00. An appeal under this 213 subsection shall not be subject to any other fees or additional costs otherwise required 214 under any provision of Title 15 or under any other provision oflaw. Within 30 days of 215 receipt of the taxpayer's payment made out to the clerk oft the superior court, or, in the 216 case of a petition for review filed by the county board oftax assessors, within 30 days of 217 giving notice ofthe petition for review to the taxpayer, the countyboard oftax assessors 218 shall file with the clerk ofthe superior court the petition for review and any other papers 219 specified byt the person appealing, including, butnot limited to, the staffinformation from 220 the file used by the county board oft tax assessors, the county board of equalization, the 221 hearing officer, or the arbitrator. Immediately following payment of such $25.00 filing 222 fee to the clerk of the superior court, the clerk shall remit the proceeds thereof to the 223 governing authority ofthe county which shall deposit the proceeds into the general fund H. B. 581 -9- 24 HB 581/AP 224 ofthe county. All papers and information filed with the clerk shall become a part of the 225 record on appeal to the superior court. At the time ofthe filing ofthe petition for review, 226 the county board of tax assessors shall serve the taxpayer and his or her attorney of 227 record, ifany, with a copy ofthe petition for review filed in the superior court and with 228 the civil action file number assigned to the appeal. Such service shall be effected in 229 accordance with subsection (b) ofCode Section 9-11-5. No discovery, motions, or other 230 pleadings may be filed by the county board of tax assessors in the appeal until such 231 service has been made. 232 PART II 233 SECTION 2-1. 234 Said title is further amended by adding a new Code section to read as follows: 235 48-5-44.2. 236 (a)] For purposes ofthis Code section, the term: 237 1) 'Ad valorem taxes' means all ad valorem taxes levied by, for. or on behalfofthes state 238 or any county, consolidated government, municipality, or local school district in this 239 state, except for any ad valorem taxes levied to pay interest on and to retire bonded 240 indebtedness. 241 (2) 'Adjusted base year assessed value' means the sum of: 242 (A) The previous adjusted base year assessed value: 243 (B) An amount equal to the difference between the current year assessed value of the 244 homestead and the base year assessed value of the homestead, provided that such 245 amount shall not exceed the total of the previous adjusted base year assessed value of 246 the homestead multiplied by the inflation rate for the prior year: and H.B.581 - 10- 24 HB 581/AP 247 (C) The value of any substantial property change. provided that no such value added 248 improvements to the homestead shall be duplicated as to the same addition or 249 improvement., 250 (3) 'Base year assessed value' means: 251 (A) With respect to an exemption under this Code section which is first granted to a 252 person on such person's homestead for the 2025 taxable year. the assessed value for 253 taxable year 2024. including any final determination of value on appeal pursuant to 254 Code Section 48-5-311, ofthe homestead: or 255 (B) Inall other cases, theassessed value. including any: final determination ofvalue on 256 appeal pursuant to Code Section 48-5-311, of the homestead from the taxable year 257 immediately preceding thet taxabley yeari in which the exemption under this Code section 258 is first granted to the applicant. 259 (4) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40. 260 (5) 'Inflation rate' means the annual inflationary index rate as determined for a given year 261 by the commissioner: in accordance with subsection (g) oft this Code section. 262 (6) 'Previous adjusted base year assessed value' means: 263 (A) With respect to the year for which the exemption under this Code section is first 264 granted to a person on such person's homestead, the base year assessed value: or 265 (B) In all other cases, the adjusted base year assessed value of the homestead as 266 calculated in the taxable year immediately preceding the current year, including any 267 final determination ofvalue on appeal pursuant to Code Section 48-5-311. 268 (7) 'Substantial property change' means any increase or decrease in the assessed value 269 ofa homestead derived from additions or improvements to, or the removal of real 270 property from, the homestead which occurred after the year in which the base year 271 assessed value is determined for the homestead. The assessed value of the substantial 272 property changes shall be established following any final determination of value on 273 appeal pursuant to Code Section 48-5-311. H. B.581 - 11- 24 HB 581/AP 274 (b)(I) Subject to the limitations provided in this Code section, each resident ofthis state 275 is granted an exemption on that person's homestead from ad valorem taxes in an amount 276 equal to the amount by which the current year assessed value of that homestead, 277 including any final determination ofvalue on appeal pursuant to Code Section 48-5-311. 278 exceeds its previous adjusted base year assessed value. 279 (2) Except as provided forin subsection (c) ofthis Code section. no exemption provided 280 for in this subsection shall transfer to any subsequent owner of the property, and the 281 assessed value ofthe property shall be as provided by law. 282 (c) The surviving spouse oft the person who has been granted the exemption provided for 283 in subsection (b) of this Code section shall continue to receive the exemption provided 284 under subsection (b) ofthis Code section, SO long as such surviving spouse continues to 285 occupy the residence as a homestead. 286 (d) No person shall receive the exemption granted by subsection (b) ofthis Code section 287 unless such person or person's agent files an application with the tax receiver or tax 288 commissioner ofhis or her respective local government or governments charged with the 289 duty of receiving returns of property for taxation giving such information relative to 290 receiving such exemption as will enable such tax receiver or tax commissioner to 291 make a determination regarding the initial and continuing eligibility of such person for 292 such exemption; provided, however. that any person who had previously applied for 293 ahomestead exemption, was allowed such homesteadexemption for the 2024 tax year, and 294 remains eligible for al homestead exemption for that same homestead property in the 2025 295 tax year shall be automatically allowed the exemption granted under subsection (b) ofthis 296 Code section for that homestead without further application. Such tax receiver or tax 297 commissioner shall provide application forms for this purpose. 298 (e) The exemption granted by subsection (b) of this Code section shall be claimed and 299 returned as provided in Code Section 48-5-50.1. Such exemption shall be automatically 300 renewed from year to year SO long as the owner occupies the residence as a homestead. H. B. 581 - 12- 24 HB 581/AP 301 After a person or a person's agent has filed the proper application or is automatically 302 granted the homestead exemptionas providedi in subsection (d) ofthis Code section, its shall 303 not be necessary to make application thereafter for any year. and the exemption shall 304 continue to be allowed to such person. It shall be the duty of any person granted the 305 homestead exemption under subsection (b) ofthis Code section to notify the tax receiver 306 or tax commissioner ofthe local government or governments in the event such person for 307 any reason becomes ineligible for such exemption. 308 ()(1) Except as otherwise provided in paragraph (2) oft this subsection, the homestead 309 exemption granted by subsection (b) ofthis Code section shall bei in addition to and not 310 in lieu ofany other homestead exemption applicable to ad valorem taxes. 311 (2) The homestead exemption granted by subsection (b) of this Code section shall not 312 beapplied in addition to any other base year valuel homestead exemption provided bylaw 313 with respect to the given taxing jurisdiction to which the such law applies. In any such 314 event, thet tax receiver or tax commissioner ofthe taxpayer's respective local government 315 or governments charged with the duty ofreceiving returns of property for taxation shall 316 apply only the base year value] homestead exemption that is larger or more beneficial for 317 the taxpayer with respect to the particular taxing jurisdictions to which more than one 318 base year value homestead exemption applies. 319 (g) For the purposes of this Code section, the commissioner shall promulgate a 320 standardized method for determining annual inflationary index rates which reflect the 321 effects ofinflation and deflation on the cost ofliving for residents ofthis state for a given 322 calendar year. Such method may utilize the Consumer Price Index as reported by the 323 Bureau ofLabor Statistics ofthe United States Department ofLabor or any other similar 324 index established by the federal government if the commissioner determines that such 325 federal index fairly reflects the effects ofinflation and deflation on residents ofthis state. 326 (h) The exemption granted by subsection (b) ofthis Code section shall apply to all taxable 327 years beginning on or after January 1. 2025, provided that: H. B.5 581 - 13- 24 HB 581/AP 328 (1) A constitutional amendment is ratified and becomes effective on January 1. 2025. 329 which authorizes the General Assembly to provide by general law for a homestead 330 exemption that shall not be applicable to certain political subdivisions. which elect to opt 331 out oft the homestead exemption by a date certain; and 332 (2) The exemption granted by subsection (b) of this Code section shall not be 333 applicable for any county, consolidated government. municipality, or school district for 334 which the governing authority of such political subdivision adopts an opt-out 335 resolution in accordance with subsection (i) ofthis Code section. 336 (i) The governing authority of any county. consolidated government, municipality. or 337 school district may elect to opt out of the homestead exemption otherwise granted by 338 subsection (b) oft this Code section with respect to such political subdivision through the 339 adoption of a resolution to do the same by March 1, 2025. after completing the 340 following steps: 341 (1) The governing authority shall advertise its intent to do sO and shall conduct at least 342 three public hearings thereon. at least one of which shall commence between the hours 343 of6:00 P.M. and 7:00 P.M., inclusive, on a business weekday. The governing authority 344 shall place an advertisement in a newspaper of general circulation serving the residents 345 ofthe political subdivision and post such advertisement on. its website, which shall read 346 as follows: 347 INTENTTO OPT OUT OF HOMESTEAD EXEMPTION 348 The (name ofgoverning authority) intends toopt out ofthe statewide adjusted base year 349 ad valorem homestead exemption for (name ofthe political subdivision). 350 All concerned citizens are invited to the public hearing on this matter to be held at 351 (place ofmeeting) on (date and time). 352 Times and places of additional public hearings on this matter are at (place of 353 meeting) on (date and time).' H. B.5 581 - 14- 24 HB 581/AP 354 Simultancously with this noticethe governing authority shall provide a press release to the 355 local media. 356 (2) The advertisement required by paragraph (1) ofthis subsection shall appear at least 357 one week prior to eàch hearing, be prominently displayed, be not less than 30 square 358 inches. and not be placed in that section ofthe newspaper where legal notices appear and 359 shall be posted on the appropriate website at least one week prior to each hearing. In 360 addition to the advertisement specified under this paragraph. the levying or 361 recommending authority may include in the notice reasons or explanations for its 362 intention to opt out ofthe homestead exemption. 363 (3) No resolution to opt out of the homestead exemption shall become effective with 364 respect to a political subdivision unless the procedures and hearings required by this 365 subsection are completed and a copy ofsuch resolution is filed with the Secretary ofState 366 by March 1. 2025. H 367 PART II 368 SECTION 3-1. 369 Said title is further amended in Code Section 48-8-6, relating to prohibition of political 370 subdivisions from imposing various taxes, ceiling on local sales and use taxes, and taxation 371 ofr mobile telecommumications, by revising subsection (a) as follows: 372 "48-8-6. 373 l-fheeshathnotbeimpatimyersciiomintisserosaytmmsctiomintai: 374 siateiocahsaiestaxes,locahusetaxes; vrivatisitemiuetmsrinesrofpereat 375 erpeposofhisprahhios trtmerkihwewyiistugurgeralrmd 376 usetax whichislevird-in-amrarea-comsisting ofes-thar-thr-emtire state, however 377 authorized,imchdingsuchtaxesauthorizdbyorpusuattoconstitationatamendment; H. B. 581 - 15- 24 HB 581/AP 378 xep-hartar-folbowing taxtshimotcounttowaforbe-bsent 379 fimitation: 380 kislemdustarfereivamimatpupasx exempted-fiomrsuch'imitationrumder 381 Articic-Vi,ection"Pamgph'yofthr-Constitution; 382 e-Anytarievirefurppautrofamempalirpltaaasytemofpahlit-tramsportatiom, 383 asaufhortizbytivamemmmdnmtivrhircomstnmtiomstotadeginias,196kpage 384 krsmimtadfamkwwANENESstomthmppve 385 ofthe-Constitution; andthelaws enacted purunttoscrconstintiomamemdmem: 386 povided,howevertiattathreaepioporiteatmrmiertispmgaphshalonlyappb: 387 Ay-imacoumtyimwhichatairbeingimparemdermbpangpht)tD)ofendie 388 Section 48-8-l-imwhoieuorimpart-for-tne purposeorpurposescfarwatercapitai 389 uthypoecturprojees, asewercapitaiomtiaypypeturpopsts,awaterandsewer 390 captatoutiayprojecturprojects, waterandsewerprojettsanccostsastsasdefimedunder 391 mmghPeFNESastantsSTYNhepest 392 owhehticcomtyhaseeedmtivamintegeremmentitomictntactwithamumicipality; 393 whsEMERVENEATyherfintirliyismtiaremes 394 ilmgibmperday,shs-tipmhvmdmaseplityivheusaltria: 395 watramdsewerprojectrardefaneumlrpmgrpate)ofod-Section 396 88aW-Peepimpoienhthlpiymtylanig 397 the period-the-tax under suchrsubpamgmphre)tsimeffet The-exception 398 providetformmderthirfhismbpmgmphihatinenorpplyimmycomyyimwhichataris 399 beingimpocdumaerAricie2Aoflirchmptr: 400 By-imacoumtyimwhichthctumrivieieryepoassofamstiopaiitamarasyatemef 401 pablictramsportatiomisfinstibviefaferlammyl,2Bepméheiwre-ammyl,2021: 402 Sachntarshaifmotapplytorth-fotiowing: 403 The-satcoruserfjetfucl,and 404 -The-saicofmotorvehicles;or H.B.581 -16- 24 HB 581/AP 405 -lmacoumtyimwhichataripivricdamerolesaeépumuamttoPart2ufArtick C2A 406 ofthis-chapter; 407 eimthtreventofarmtere-ineasimpoasdyetpmmuamtivénl-Sestion8--6,omlyti: 408 amountinrexcessoFtheimitattpercentsaiesaméusetaramdinthceventrofar-mewly 409 imposdtuspuumtofntSetion*ss96mlytir-momtinexcessofatpecemt 410 salesanduse-tax; 411 PsemiwuthniarAtraftirdyrz 412 6Fitherasitsamndusetasivihmair.rtiaesoftirchaptererasaitsanéusetar: 413 levichumderArticie-5ofthischapter; 414 Asaites-amdusetarievishumirArtsaeeSofthischapter; 415 OrAsmleméuetaripriemrA-wéhmperyoffnt-ramt 416 -Asmitsaméuetariwieviatmerhatefhatisie-suftirchmpter: 417 Fhvimpiivofmyehsmismtvtinéhhusetagorboathute: 418 mhurtauNérstinsthsrfAaetythtastin, then 419 mahvtiemieamutotinatsmayotieimpast 420 (a)(1) Except as provided in this subsection. on and after July 1, 2024. there shall not be 421 imposed in any jurisdiction in this state or on any transaction in this state local sales 422 taxes, local use taxes. or local sales and use taxes in excess of2 percent. For purposes 423 ofthis 21 percent limitation, the taxes affected are any sales tax, use tax, or sales and use 424 tax which is levied in an area consisting ofless than the entire state, however authorized, 425 including such taxes authorized by or pursuant to constitutional amendment, and 426 regardless of whether another provision oflaw purports to the contrary, except for the 427 following: 428 (A) A 1 percent sales and use tax for educational purposes exempted from such 429 limitation under Article VIII, Section VII Paragraph IV of the Constitution; H.B.581 - 17- 24 HB 581/AP 430 (B) Upto 1 percent in aggregate ofany ofthe transportation related sales and use taxes 431 authorized under Articles 5, 5A, and 5B of this chapter and Article 2 of Chapter 9 of 432 Title 32:and 433 (C) Up to 1 percent in aggregate of any sales and use taxes authorized under Code 434 Section 48-8-96, Code Section 48-8-97, Article 2B of this chapter, Part 3 of Article 3 435 ofthis chapter. and Article 4 ofthis chapter. 436 (2) Notwithstanding any provision oflaw to the contrary, any tax that does not comply 437 with the limitations provided inj paragraph (1) ofthis subsection as ofJuly 1. 2025. but 438 was initiated in compliance with the law in effect prior to January 1. 2025. shall be 439 allowed to continue as authorized under laws that existed prior to July 1, 2025: 440 provided, however. that upon the expiration ortermination ofany such tax, such tax shall 441 not be renewed and the jurisdiction that levied such tax shall be fully subject to the 442 limitations imposed by this subsection. 443 (3) This subsection shall not limit the imposition of any local excise tax, which is 444 separately authorized under Chapter 13 ofthis title. 445 (4) Except as provided in paragraph (2) of this subsection. if the imposition of any 446 otherwise authorized local sales tax, local use tax, orl local sales and use tax would result 447 in a tax rate in excess of that authorized by this subsection, then such otherwise 448 authorized tax shall not be imposed." n 449 SECTION 3-2. 450 Said title is further amended in Chapter 8, relating to sales and use taxes, by adding a new 451 article to read as follows: H. B. 581 - 18- 24 HB 581/AP 452 Article 2B 453 48-8-109.30. 454 (a) Pursuant to the authority granted by Article IX. Section II, Paragraph VI of the 455 Constitution of this state, there are created within this state 159 special districts. The 456 geographical boundaries of each county shall correspond with and shall be conterminous 457 with the geographical boundaries oft the 159 special districts. 458 (b) The territory of each special district shall include all ofthe territory within the county 459 including all municipalities. to the extent the municipal boundaries lie within the 460 geographical boundaries ofthe county and any consolidated government. 461 48-8-109.31. 462 (a) Subject to the requirement ofapproval by local referendum and the other requirements 463 oft this article, to impose within any given special district a special sales and use tax for a 464 limited period of time for the limited purpose of property tax relief. 465 (b) Except as to rate. a tax imposed under this part shall correspond to the tax imposed by 466 Article 1 of this chapter. No item or transaction which is not subject to taxation under 467 Article 1 oft this chapter shall be subject to a tax imposed under this article. except that a 468 tax imposed under this article shall apply to sales of motor fuels as prepaid local tax as 469 defined in Code Section 48-8-2 and shall be applicable to the sale of food and food 470 ingredients and alcoholic beverages as provided for in Code Section 48-8-3. 471 (C) The special sales and use tax provided for in subsection (a) of this Code section may 472 be imposed by a special district in 0.05 percent increments. but in no event shall such tax 473 exceed 1j percent inj total. Thel levy ofsuch tax upon sales ofi motor fuels as defined in Code 474 Section 48-9-2 shall only bei imposed on the retail sales price ofthemotor fuel which is not 475 more than $3.00 per gallon. 476 (d)(1) As a condition precedent to the issuance ofthe call for the referendum: H. B.581 - 19- 24 HB 581/AP 477 (A) The governing authority of the county whose geographical boundary is 478 conterminous with that ofthe special district and the governing authority or authorities 479 of all municipalities that levy an ad valorem tax on property, other than those 480 municipalities that are excluded from the special district pursuant to paragraph (3)of 481 this subsection. shall have in effect a base year value or adjusted base year value 482 homestead exemption: and 483 (B) The governing authority of the county whose geographical boundary is 484 conterminous with that ofthe special district and the governing a authority or authorities, 485 if any, that represent at least 50 percent of the special district's residents of 486 municipalities that levy an ad valorem tax on property, other than those municipalities 487 that are excluded from the special district pursuant to paragraph (3) ofthis subsection. 488 shall enteri into anj intergovemmental agreement calling forthetax authorized undert this 489 article and specifying the proposed rate of the tax, the proposed maximum period of 490 time that the tax is to be levied, and the proposed distribution oft the tax. 491 (2) Ifthe combined total ofthe populations ofall such absent municipalities is less than 492 one-half of the aggregate population of all municipalities located within the special 493 district that levy an ad valorem tax on property, the political subdivisions entering into 494 the iIntergovernmental agreement shall, on behalfofs such absent municipalities. specify 495 a percentage of that portion of the remaining proceeds which each municipality that 496 levies an ad valorem tax on property shall receive, which percentage shall not be less than 497 that proportion which each such absent municipality's population bears to the total 498 population ofall municipalities that levy ad valorem taxes on property within the special 499 district multiplied by that portion of the remaining proceeds which are received by all 500 such municipalities within the special district. No portion ofthe tax shall be apportioned 501 to counties and municipalities that do not levy an ad valorem tax on property or do not 502 have a base year value or adjusted base year value homestead exemption in effect. H.B.581 -20- 24 HB 581/AP 503 (3) Subject to the limitation provided for in Code Section 48-8-6. any special district 504 which wholly or partially contains a jurisdiction levying the tax provided for under 505 Article 4 oft this chapter is authorized to levy the tax authorized under this article. Such 506 tax authorized under this article may only be levied in the areas of the special district 507 outside of the jurisdiction levying the tax provided for under Article 4 of this chapter. 508 Anyj jurisdiction levying the tax provided for under Article 4 ofthis chapter shall not be 509 considered within the procedure necessary to levy the tax under this article and shall not 510 be entitled to any portion of said tax. 511 48-8-109.32. 512 (a) The intergovernmental agreement required by this article shall specify the maximum 513 period of time ofthe tax, to be stated in calendar years or calendar quarters not to exceed 514 five years in total. 515 (b) Each such intergovernmental agreement shall prescribe that the county election 516 superintendent shalli issue the call for an election for the purpose ofsubmittingi the question 517 ofthe imposition ofthe tax authorized by this article to the voters ofthe county. The call 518 for and conduct ofany such election shall bei in the manner authorized under Code Section 519 21-2-540. on a date specified by the intergoyemmental agreement from among the dates 520 allowed under paragraph (2) of subsection (c) of Code Section 21-2-540. Such election 521 superintendent shall cause the date and purpose of the election to be published once a 522 week for four weeks immediately preceding the date of the election in the legal organ of 523 the county or in a newspaper having general circulation in the county at least equal to that 524 ofthe legal organ. 525 (c) The exact ballot language shall be prescribed in the intergovernmental agreement 526 which imposes the tax authorized by this article. but shall contain, at a minimum, the 527 purpose ofthe tax, the rate ofthe tax, and the duration for which the tax shall be imposed. H. B.581 -21- 24 HB 581/AP 528 (d) Allp persons desiringto votei in fAvorofimposingi thet tax shall vote 'Yes' and allj persons 529 opposed to levying the tax shall vote 'No.' If more than one-half of the votes cast are in 530 favor of imposing the tax, then the tax shall be imposed as provided in this article: 531 otherwise. the tax shall notl be imposed andi the question ofimposing the tax shall not again 532 be submitted to the voters of the special district until after 12 months immediately 533 following the monthi in which the election was held; provided. however. that, ifan election 534 date authorized under paragraph (2) of subsection (c) of Code Section 21-2-540 occurs 535 during the twelfth month immediately following the month in which such election was 536 held. the question ofimposing thetax may be submitted to the voters ofthe special district 537 on such date. The county election superintendent shall hold and conduct the election under 538 the same rules and regulations as govern special elections. Such election superintendent 539 shall canvass the returns, declare the result of the election, and certify the result to the 540 Secretary ofState and to the commissioner. The expense ofthe election shall be paid from 541 county funds. 542 48-8-109.33. 543 (a)(1) Ifthei imposition of the tax is approved by referendum, the tax shall be imposed 544 on the first day ofthe next succeeding calendar quarter which begins more than 50 days 545 after the date ofthe election at which the tax was approved by the voters. 546 (2) With respect to services that are regularly billed on a monthly basis, however, the 547 resolution or ordinance imposing the tax shall become effective and the tax shall apply 548 to the first regular billing period coinciding with or following the effective date specified 549 in paragraph (1) of this subsection. A certified copy of the ordinance or resolution 550 imposing the tax shall be forwarded to the commissioner to ensure it is received within 551 five business days after certification of the election results. 552 (b) The tax shall cease to be imposed on the final day of the maximum period of time 553 specified for the imposition ofthe tax. H. B.581 - 22- 24 HB 581/AP 554 (C) For any special districti in which a tax authorized' by this article is in effect may, while 555 such tax is in effect, the General Assembly may pass a local Act calling for a reimposition 556 ofa a tax as authorized by this article upon the termination ofthe tax then in effect, and a 557 referendum may be held for this purpose while the tax is in effect. Proceedings for such 558 reimposition shall be in the same manner as proceedings for the initial imposition oft the 559 tax as provided forin Code Section 48-8-109.32. Such newly authorized tax shall not be 560 imposed until the expiration ofthe tax then in effect. 561 48-8-109.34. 562 A tax] levied pursuant to this article shall be exclusively administered and collected by the 563 commissioner for the use and benefit of the special district imposing the tax. Such 564 administration and collection shall be accomplished ini the same manner and subject to the 565 sameapplicable provisions, procedures. and penalties provided in Article 1 ofthis chapter 566 except that the sales and usei tax providedi in this article shall be applicablet to sales ofmotor 567 fuels as prepaid local tax as defined in Code Section 48-8-2: provided, however. that all 568 moneys collected from each taxpayer by the commissioner shall be applied first to such 569 taxpayer's liability for taxes owed the state: and provided, further. that the commissioner 570 may rely upon a representation by or on behalf ofthe county government or the Secretary 571 of State that such a tax has been validly imposed, and the commissioner and the 572 commissioner's agents shall not be liable to any person for collecting any such tax which 573 was not validly imposed. Dealers shall be allowed a percentage ofthe amount ofthe tax 574 due and accounted for and shall be reimbursed in the form ofa a deduction in submitting, 575 reporting, and paying the amount due if such amount is not delinquent at the time of 576 payment. Such dealer deduction shall be at the rate and subject to the requirements 577 specified under subsections (b) through (f) ofCode Section 48-8-50. H. B. 581 - 23- 24 HB 581/AP 578 48-8-109.35. 579 Each sales and use tax return remitting sales and use taxes collected under this article shall 580 separately identify the location of each retail establishment at which any ofthe sales and 581 use taxes remitted were collected and shall specify the amount ofsales and the amount of 582 taxes collected at each establishment for the period covered by the return to facilitate the 583 determination by the commissioner that all sales and use taxes imposed by this articleare 584 collected and distributed according to situs ofs sale. 585 48-8-109.36. 586 Thej proceeds ofthet tax collected by the commissioner under this article shall be disbursed 587 as soon as practicable after collection as follows: 588 (1) One percent oft the amount collected shall be paid into the general fund ofthe state 589 treasury to defray the costs of administration: and 590 (2) The remaining proceeds ofthe tax shall be distributed to the county whose boundary 591 is conterminous with the boundary of the special district to be distributed thereafter by 592 such county among the political subdivisions within the special district in accordance 593 with the distribution schedule. which shall be prescribed in the intergovernmental 594 agreement imposing the tax. 595 48-8-109.37. 596 Where a local sales or use tax has been paid with respect to tangible personal property by 597 the purchaser either in another local tax jurisdiction within the state orin a tax jurisdiction 598 outside the state, the tax may be credited against the tax authorized to be imposed by this 599 article upon the same property. Ifthe amount of sales or use tax SO paid is less than the 600 amount ofthe use tax due under this article, the purchaser shall pay an amount equal to the 601 difference between the amount paid in the other tax jurisdiction and the amount due under 602 this article. The commissioner may require such proof of payment in another local tax H. B. 581 -24- I 24 HB 581/AP 603 jurisdiction as the commissioner deems necessary: and proper. No credit shall be granted, 604 however. against the tax imposed under this article for tax paid in anotherj jurisdictionifthe 605 tax paid in such otherjurisdiction is used to obtain a credit against any other local sales and 606 use tax levied in thes special district or any political subdivision within the special district; 607 and taxes sO paid in another jurisdiction shall be credited first against the tax levied under 608 Article 2 of this chapter, if applicable. then against the tax levied under Part 1 of Article 609 3ofthis chapter, if applicable. then against the tax levied under Part 2 of Article3oft this 610 chapter. ifapplicable. and then against the tax levied under this article. 611 48-8-109.38. 612 No tax provided for in this article shall be imposed upon the sale oftangible personal 613 property which is ordered by and delivered to the purchaser at a point outside the 614 geographical area ofthe special district in which the tax is imposed regardless ofthe point 615 at which title passes, ifthe delivery is made by the seller's vehicle, and including United 616 States mail or common carrier or by a private or contract carrier licensed by the Federal 617 Motor Carrier Safety Administration or the Georgia Department of Public Safety. 618 48-8-109.39. 619 No tax provided for in this article shall be imposed upon the sale or use ofbuilding and 620 construction materials when the contract for which the materials are purchased or used was 621 advertised for bid prior to the voters' approval of the levy ofthe tax and the contract was 622 entered into as a result ofa a bid actually submitted in response to the advertisement prior 623 to approval ofthe levy ofthe tax. H. .B.581 -25- 24 HB 581/AP 624 48-8-109.40. 625 The commissioner shall have the power and authority to promulgate such rules and 626 regulations as shall be necessary for the effective and efficient administration and 627 enforcement of the collection oft the tax authorized by this article. 628 48-8-109.41. 629 The tax authorized by this article shall be in addition to any other local sales and use tax. 630 The imposition ofany other] local sales and use: tax within a county, municipality, or special 631 district shall not affect the authority ofa county. municipality, or special districtto impose 632 the tax authorized by this article. and the imposition oft the tax authorized by this article 633 shall not affect the imposition of any otherwise authorized local sales and use tax within 634 a county, municipality, or special district. 635 48-8-109.42. 636 (a) Any proceeds received by aj political subdivision from the tax authorized by this article 637 shall beusedby such political subdivision exclusively for tax reliefandi in conjunction with 638 all limitations provided in the intergovernmental agreement authorizing the tax for such 639 political subdivision. 640 (b)(1) Each taxpayer's ad valorem tax bill shall clearly state the dollar amount by which 641 the property tax has been reduced as a result ofthe imposition oft the tax imposed under 642 this article. 643 (2) The roll-back rate for the political subdivision. which is calculated under Code 644 Section 48-5-32.1, shall be reduced annually by the millage equivalent of the net 645 proceeds of the tax authorized under this article, which proceeds were received by the 646 political subdivision during the prior taxable year. H. B.581 - 26- a 24 HB 581/AP 647 (c) Ifany political subdivision is not in compliance with the use ofthe proceeds ofa tax 648 levied under this article, the commissioner shall not certify the tax digest of such politiçal 649 subdivision until it complies with this Code section." n 650 PART IV 651 SECTION 4-1. 652 This Act shall become effective on January 1, 2025, and shall be applicable to taxable years 653 beginning on or after January 1,2025;provided, however, that, ifa constitutional amendment 654 which becomes effective on such date and which authorizes the General Assembly to provide 655 by general law for a homestead exemption that applies statewide, but that permits political 656 subdivisions to individually opt out ofsuch homestead exemption, has not been ratified, then 657 this Act shall stand automatically repealed on such date. 658 SECTION 4-2. 659 AIl laws and parts oflaws in conflict with this Act are repealed. H.B.581 -27- ACCG GEORGIA MUNICIPAL Advancing Georgia's Counties. ASSOCIATION 191 Peachtree Street NE, Sute 700 Atlanta, GA30303 201 Pryor Street, SW Atlanta, GA: 30303 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 prior 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 2. Where did this proposal come from and what was the reason? Entering the 2024 legislative session, many legislators were concerned with the rapid rise in property values across the state, and in turn, the rise in property taxes. The homestead exemption proposal came from the General Assembly and was first introduced in the Senate. The reason was to provide more certainty to homeowners who are concerned about the significant increases to the taxable value of homes in recent years. Under this bill, ift the local government does not opt out, * then the homeowner knows their value may not increase by more than the rate of inflation, which prevents large jumps and helps them budget. The sales tax provision (FLOST) came from the House and was originally designed as a flexible new sales tax to act in place of sales tax laws written to apply to only one, jurisdiction, such as that for the Coliseum SPLOST for Augusta-Richmond County; however, it changed throughout the legislative process to become a method to reduce millage rates imposed on all properties (homestead and non-homestead). B. The Homestead Exemption of HB 581 1. What type of homestead exemption does HB 581 provide? Is there a difference between floating, base-year, adjusted base-year, and frozen homestead exemptions? The core purpose of any base-year, floating, or frozen homestead exemption is to reduce or eliminate the taxi impact of increases in the fair market value of al homesteaded property that occur following the purchase of a home. The terms are generally synonymous and used to describe either the practical ortechnical effect of the exemption. The key difference is whether such an exemption allows for adjustments to the base year value based on a standard rate or the inflation rate. For a pase-year, floating, or frozen homestead exemption without an adjustment factor, the value of the exemption changes or floats each year to always equal and exempt thet full difference between the base-year value ofthe home and the current value of the home, sO that the taxable value of the home never increases (but the millage rate may still increase). These are most often called frozen exemptions because the assessed value of the home is blocked from increasing (and often, from decreasing). For a base-year, floating, orf frozen homestead exemption with an adjustment factor, the base year and the! base year value for a homestead does not change, but the base year value is adjusted annually by a percentage equal to either a set rate or the inflation rate that occurred during the prior year. These are best called adjusted base-year homestead exemptions. In the case of HB 581, practically speaking, the homestead exemption limits the amount of any increase in the assessed value of homes to no more than the rate of inflation experienced over the prior year-it does not freeze the value. This is best described as an adjusted pase-year homestead exemption, because it grants an exemption equal to the difference between the homestead's adjusted base-year value- generally the value for the year prior to the homeowner's application for the exemption plus an inflation factorfor each year since the exemption was first granted--and the current year's true value. 2 HB 581 (2024): Frequently. Asked Questions Document Iti is important to note that most of these homestead exemptions do account for substantial changes in the property. For example, if a homeowner doubles the size of their house, then the base-year value may be increased, regardless of any freeze or limitation, but thereafter, the new base-year value enjoys the benefit of the exemption. Also important to note, these exemptions do not: stay with the property nor the property owner when a change in ownership occurs. If an individual sells their home, the taxable value of that home resets to fair market value fort the next owner. Similarly, thei individual cannot carry the value of the exemption to their new home. 2. Howi is the value of the HB 581 homestead exemption determined? The value of the exemption is unique to each individual property and will generally change each year for such properties. The core purpose of a base-year or floating homestead exemption is to reduce or eliminate the impact. ofi increases to thei fair market value of a homestead. In the case of HB 581, the homestead exemption prevents rapid increases in the assessed value of homes but does not freeze the value. HB 581 is considered an adjusted base-year homestead exemption, because it allows the homestead's base-year value to increase annually by up to the inflation rate determined byt the State Revenue Commissioner (likely the consumer price index) which occurred during the prior year. The value of the exemption is the difference between the adjusted base-year value and the fair market value. Even if two properties begin with identical base year values, ifi the fair market value oft the properties diverge over time, then the property with the higher fair market value will receive the larger exemption while potentially paying the same in propertytaxes. 3. If my local government wants to opt out of the HB 581 homestead exemption, how can we do that? As authorized through a constitutional. amendment (HR 1022 (2024)) and outlined in HB 581, the opt-out process is very similar to the "public notification of tax increase" process that is required when a local government does not fully rollbacki its millage rate. The local government seeking to opt out of the HB 581 homestead exemption must advertise and hold three public hearings of intent to opt out, and then pass a resolution opting out and file it with the Secretary of State. Theprocess mayr not begin until the effective date oft the bill onJanuary 1, 2025, andmust be completed. by March1,2025. Each local government (county, city, school) may independently make the decision whether to opt out; any combination may elect to do nothing or opt out of the HB 581 floating homestead exemption. If al local government opts out, its taxpayers will not receive the benefit of the exemption, and their property will be taxed (absent other exemptions) at the property's fair market value. 4. Should my local government opt out of the homestead exemption if we already have anotherform of at floating, base-year, or frozen homestead exemption? There are at least a few things to consider when answering this question for your jurisdiction. First, how' far does your current floating homestead exemption extend? Does it cover all millage rates, including those for special districts? The reason that this is important to answer is that the HB 581 homestead exemption extends to all millage levies except for any bond levies. 3 HB 581 (2024): Frequently Asked Questions Document Second, does your current homestead exemption incorporate any form of inflationary or automatic increase? The value of the HB 581 homestead exemption for each homeowner is, in effect, reduced annually by the amount ofi inflation that occurred over the prior year, which allows the taxable value of the homestead to rise over time in-line with inflation. Ifyour jurisdiction has a set rise over time that is expected to exceed the inflation factor in HB 581, then your jurisdiction may want to opt out. Third, if the homestead exemptions are equivalent, you may wanti to consider opting out of the HB 581 floating homestead exemption to reduce confusion. Your jurisdiction would still have access to the new sales taxi for property tax relief (FLOST) assuming all the conditions to impose the tax are met. 5. Does the HB 581 homestead exemption apply to community improvement districts (CIDs)? For all practical purposes, the homestead exemptions would not apply to CID's as CID's may only levy taxes on nonresidential property. Ga. Const. Art. IX, Sec. VII, Para. II(c). 6. How does the HB 581 homestead exemption affect tax allocation districts (TADs)? The homestead exemption could potentially reduce the amount of expected property tax revenue growth within the TAD by limiting the assessed value increase of homestead property over time. This question requires analysis specific to the TAD in question. 7. Can the HB 581 floating homestead exemption be later repealed for my county or city? If aj jurisdiction elects not to opt out of the HB 581 homestead exemption, they will not have an opportunity to opt out in the future and will have the homestead exemption permanently. There mayl be a method to remove such jurisdictions in the future, but it would require a change to general law or a constitutional amendment done by the legislature. 8. Will the HB 581 homestead exemption affect a homeowner's existing homestead exemptions? HB 581 does not eliminate any existing homestead exemptions for any. jurisdiction, regardless of the type of homestead exemption, but it may override existing floating, base-year, and frozen exemptions, if the HB 581 exemption provides a greater benefit to the taxpayer. a. Ifyour local government has an existing non-floating homestead exemption, such as an exemption for $5,000 of assessed value, that will be unaffected by HB 581. The floating homestead exemption is calculated first, and then the non-floating exemptions are calculated on the back end. That said, if the existing, non-floating local homestead exemption says that it may not be applied in addition to any other homestead exemption, then it may not be applied. b. Ifyour local government has an existing base-year homestead exemption, then the taxpayer will receive whichever provides them with the largest benefit in any given year. Your tax assessor's office will be responsible for tracking both floating homestead exemption values in addition to the fair market value. 4 HB! 581 (2024): Frequently Asked Questions Document For example, if there is an existing base-year or floating homestead exemption that does not have inflationary increases, then it would generally provide the larger benefit to the taxpayer. Similarly, ifthe base-year of a homestead exemption that is comparable to HB 581 pre-dates HB 581's base-year, then the older base) year will likely provide the larger benefit. 9. Will it affect the county's ability to impose a FLOST if another city opts out of the homestead exemption granted by HB 581? Yes, if a city that imposes a property tax opts out, then the county and all cities within the county will be ineligible for the FLOST. If a city that does not levy a property tax opts out, then it would not affect the abilityt for the countyto levy a FLOST. If even one city that opts out does levy a property tax at such time, then the FLOST would not be permitted. Of course, jurisdictions may opt out and not impact eligibility if the jurisdiction has another eligible homestead exemption in place. 10. Ifthe county opts out of the homestead exemption will this impact a municipality's ability to impose a FLOST? Yes. Similarly, if a county opts out all municipalities in the county will be ineligible for the FLOST unless the county has another eligible homestead exemption in place. 11. If a municipality or a county opts out of the HB 581 homestead exemption will homesteads have multiple assessed values for tax assessment? Yes, ift the homestead exemption applies for some but not allj jurisdictions, the taxable value of the property will essentially be different. The fair market value of a property is the same for all taxing jurisdictions where the property is subject to property tax. Homestead exemptions are applied after thet fair market value of the home is determined and reduce the taxable value of the home- the taxable value may be different among. jurisdictions based on applicable homestead exemptions. Every county assessor's office is required to maintain a set of books with the fair market value of the property. The assessor's office will be required to maintain two or more sets of values if there are one or more floating homestead exemptions. Each homestead mayi have a different base-year value across multiple jurisdictions, buti this will be tracked by the assessor's office. 12. For a home that has an exemption under HB 581, what happens if the home is substantially improved or is destroyed? How are changes to the home's value that do not result from market forces handled? Substantial changes to the property are considered when assessing the property. Any substantial change will increase or decrease the adjusted base year value of the home. Example: The adjusted base year value of a home as of January 1, 2028, was $500k. During 2028, the homeowner doubles the square-footage of her home and adds a swimming pool. As of January 1,2 2029, the tax officials for the county determine that the changes to the home increase the value by $200k. The adjusted base year value for the 2029 taxy year = $500k (the 2028 ABYV) + $200k (substantial change value) + any applicable inflation factor. 5 HB 581 (2024): Frequently Asked Questions Document 13. If my local government opts out of the floating homestead under HB 581, can we opt in at al later date? Ifyour local government opts out, there is no future opportunity for the local government to unilaterally opt-in or rejoin the HB 581 exemption. However ,a local government may still obtain a similar homestead exemption in a traditional manner. The General Assembly may pass al local. Act creating an equivalent local floating homestead exemption. This would require 2/3's vote in the General Assembly and a local referendum. The GeneralAssembly may do this against the will of the local government. We encourage you to maintain a dialogue with your local legislators, especially ify you intend to opt out. 14. If my local government opts out of the HB 581 floating homestead exemption and our legislative delegation disagrees with that decision, can they take action to mandate the floating homestead exemption on my localgovernment? Ifyour local government opts out of the HB 581 floating homestead exemption and your legislative delegation disagrees with that decision, your local delegation can pass a local Act to impose a floating homestead exemption within thej jurisdiction. HB 581 has not changed the ability oft the legislature to create specific homestead exemptions for local governments. This local Act would be subject to 2/3 vote in the General Assembly and approval by the voters in a local referendum. If the referendum is successful, then your local government would be subject to the homestead exemption provided for in the local Act, even though) you opted out of the HB 581 exemption. Note: AI local government could elect to opt out of the HB 581 exemption and ask their local delegation to proceed with a more customized version of the homestead exemption. 15. Can the floating homestead exemption be transferred to a new owner of the home? No, the homestead exemption is not portable or transferable- -iti is tied both to the property owner and the home. However, in the case of a surviving spouse who was not on the deed at the time of their spouse's death, said surviving spouse may continue the homestead exemption in the same manner as the deceased spouse, provided that the surviving spouse is otherwise eligible for the homestead exemption. For anyone else that acquires the home as a homestead, the base-year and base-year value will be reset to the year prior to the person's acquisition of the home and to the actual value fort the home for such prior year. 16. How much land can be included in a qualified floating homestead exemption? Georgia state law states that the homestead exemption applies to the homestead and the land immediately surrounding the homestead; there is no specification for acreage. Manyl local nomestead exemptions do limit the total acreage. Itis likely up to local interpretation as to what 6 HB 581 (2024): Frequently Asked Questions Document land constitutes the land "immediately surrounding" the homestead. The exemption would not include buildings or structures on the property, which are not part of the homestead dwelling, itself. 17. Does the HB 581 floating homestead exemption apply to special service districts? Yes, the HB 581 floating homestead exemption applies to all millage rates except for millage rates to retire bonded indebtedness. Point to consider: If the local government has an existing floating homestead exemption that does not apply to special service districts, then you may want to consider opting out, so your special service district millage levies are unaffected. 18. If al homeowner's assessed value was locked following their appeal to the Board of Equalization in 2022, would that value be used for the 2024 base year for the purposes of the HB 581 exemption? The homestead's final assessed value for the base year is the base year value for the purposes of the HB 581 exemption. Code Section 48-5-44.2(a)3A). Accordingly, if the locked assessed value from 2022 is what was lawfully used as the homestead's final assessed value for 2024, then that taxpayer would havei their HB 581 2024 base year assessed value set at that same amount. 19. Will the market value or the adjusted base year value be used when calculating value increases to the tax digest that are factored into the rollback millage rate that cannot be exceeded without advertising a tax increase? The digest value for rollback purposes utilizes the net taxable digest, which is the value ofthe digest after exemptions are accounted for. 7 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 thei floating homestead exemption): is a new: sales taxi that can be levied up to 1 percent and collected county-wide. Funds are split between the county and cities based upon an intergovernmentals 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 al base-year or floating homestead exemption in effect'; b. All other municipalities within the county that 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 cap3; d. The county and the applicable number of municipalities must enter into an intergovernmental agreement as required under Code Section 48-8-109.31(0,0/0); e. Hold a successful local referendum*; and f. Utilize the proceeds for property tax relief and in accordance with the IGA5. 3. Who must sign the intergovernmentalagreement to authorize the referendum for the FLOST? The county must reach an intergovernmental agreement with municipalities levying a property tax that represent at least 50% of thei total municipal population within the county. This minimum requirement does not preclude more municipalities than those representing 50% of the municipal population from signing the IGA if all parties agree. 6 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 the total municipal population within the county, excluding any municipalities that do not levy a property tax. Municipalities that do not levy a property tax are excluded from the calculations and from sharing in FLOST revenues.7 1 Code Section 48-8-109.31(00)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(0)0)A- 7 Code Section 48-8-109.31(d/2). 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 up to a full 1.0%; b. The duration of the tax: upto 58 years; C. Provisions for calling the referendum for the tax, including the question for the ballot; d. The distribution schedule" apportioning proceeds among: i. County ii. Municipalities lii. Absent Municipalities e. The IGA is not required to 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 ofi the tax. Next, the county may call for the sales tax referendum similar to other sales taxi referenda. 10 6. Is a local referendum necessary to impose the FLOST even if the ballot measure in Novemberi is successful? Yes. It is important to note that the ballot question in November of 2024 proposes a constitutional amendment which enables the homestead exemption. If this amendment is not approved, all of HB 581 (including the FLOST) is repealed. If the constitutional amendment is approved, a subsequent referendum within the countyi is still required to levy the FLOST. Counties and cities should be mindful that the FLOST must be approved by voters in the county to 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 of a property taxi increase, if exceeded? Yes. Unlike LOST, the total amount of FLOST collected in the oreceding 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 byi the previous year's net taxable digest value. 8 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 the intergovernmental agreement authorizing the taxi for such political subdivision." Additionally: "Each taxpayer's ad vatorem tax bill shall clearly state the dollar amount by which the property tax has been reduced as a result of the imposition of the taxi imposed under this article"; and "The roll-back rate for the political subdivision, which is calculated under Code Section 48-5-32.1 [Taxpayer Bill of Rights], 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." 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 for in the intergovernmental agreement. The tax relief must be applied uniformly across all forms of tangible property within the given taxing. jurisdiction for which it applies. For these purposes, taxing jurisdictions for which property taxi 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 cannot reduce any charge or fee, which is not levied upon the value of the property (ad valorem). If a 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 of the FLOST will be applied as property tax relief. 10. What types of communities would benefit most from a FLOST? Communities that wish 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 of the local government's jurisdiction would expect to see a net benefit for its property owners by shifting the tax burden to consumers; whereas those communities that have disproportionately few property owners among its many resident consumers would find only a shifting of the tax burden within the jurisdiction. 10 HB! 581 (2024): Frequently Asked Questions Document 11. How often does the FLOST have to be voted on? FLOST may be implemented for up to 5) years at a time, sO at least every 5y years. Moreover, all FLOST renewals require a local Act of the General Assembly, sO there is no renewal without a local Act and a new IGA, and passage in a local referendum. 11 While there is no requirement of a local, Act to initiallylevyt 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 al LOST is not a requirement for the FLOST. LOST is the most similar sales tax to the FLOST, but the 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 DOR to provide point of sale information but does require such information to be furnished to DORI 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 oft the county), except in the case of a county containing ai municipality that levies the Water and Sewer Projects Cost Tax (MOST), in which case the FLOST is not collected within the boundaries of the MOST city. 14. Are Water and Sewer Projects Cost Tax (MOST) cities ineligible for a FLOST? Yes, the cities that levy a 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 city 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 ofthe loating homestead exemption, can the county and municipalities still levythe FLOST tax? Yes, if the school board opts out, you can still levy the tax assuming all other requirements are met. Schools generally cannot receive revenues from sales taxes other 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 in the FLOST. 11 Code Section 48-8-109.33(c) 11 HB! 581 (2024): Frequently Asked Questions Document 16. If myi jurisdiction opts out ofthe 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&O) levy, would myj 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 oft 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) orthe 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 oft the homestead exemption, is it forever ineligible to levy the 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 levythel FLOST in the future through a subsequent eligible homestead exemption put in place by a local Act of the General. Assembly. 18. What happens if we pass a FLOST and our legislative delegation does not approve the renewal, or the voters do not renew it? Ifyou pass a 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, ift 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 levy a FLOST? C. Does the, jurisdiction have sufficient room under its local sales tax cap to levy a FLOST? See Code Section 48-8-6(a). ELOST Counties: Habersham County; Chattooga County; Catoosa County; Harris County; Pickens County; Walton County; Houston County; Towns County. 12 HB 581 (2024): Frequently Asked Questions Document Appendix A: HB 581 - Timeline/Decision Tree 1) November 5, 2024: Statewide ballot measure determining approval of constitutional amendment enabling homestead exemption. a) If the ballot question is not approved, HB 581 is repealed in its entirety. No further action is needed by local governments. AlL other property1 tax changes and the FLOST are repealed as well. b) If the ballot question is approved, counties, cities, and school boards may independently determine whether they would like to "opt out" of the homestead exemption and not have the exemption apply to their homeowners. 2) Beginning January 1, 2025 through March 1, 2025, local governments may"opt out" and notl have their homeowners receive the HB 581 floating homestead exemption. a) Ifthe local government decides not to "opt out" no action is required by the local government and the homestead exemption will go into effect. 1 1 The HB 581 homestead exemption does not replace existing locally enacted homestead exemptions. (1) Ifyour local government has an existing flat dollar homestead exemption, the 581 exemption will be in addition to that exemption. (2) Ifyour local government has an existing base year or adjusted base year exemption, the taxpayer will receive the more beneficial exemption. b) Ifyour local government decides to opt out, it must advertise and hold three public hearings of intent to opt out, and then pass a resolution opting out and file it with the Secretary of State by March 1, 2025. 3) Ifthe November 2024 ballot question is approved, your county or city may decide whether to levy a FLOST for property tax relief. You must determine ifyou are eligible for the FLOST. a) Ifyour county/city does not levy a property tax, you are not eligible to levy/participate in the FLOST. b) Ifyou levy a property tax: i) Your county/city must have a base year or adjusted base year homestead exemption in place. *This may either be the homestead exemption provided by HB 581 or an existing base year or adjusted base year homestead exemption created by a local Act. ii) The county and every municipality in the county that levies a property tax must also have a base year or adjusted base year homestead exemption in place (HB 581 or existing). 13 HB 581 (2024): Frequently Asked Questions Document iii) Ifthe county or any city that levies a property tax does not have an eligible homestead exemption in place, the county and all cities within are not eligible for the FLOST. c) If the eligibility criteria is met: i) The county and city or cities representing at least 50% of the municipal population of cities levying a property tax must sign an intergovernmental agreement (IGA) for the levy of the tax. This IGA will set the rate (up to 1%), duration (up to 5years), 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 may then be levied for up to 5 years before needing to be renewed. Prior to the expiration of the tax a renewal requires: A local Act by the Georgia General Assembly approving the renewal fori 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. Disclaimer This publication: is for general informational purposes only. While some ofthe information contained int this publication is about issues, itist not: and should not be treated as legal advice. You: should consult withy your legal counsel before taking action based legat on the information containedi in this publication. Material postedi in this publication may be subject to copyrights owned by ACCG, GMA, or others, and any reproduction, retransmission or republication of such material, except for personal use or with the prior written consent ofA ACCG, GMA, ord other copyright owner, is prohibited. The names, trademarks, service marks, logos and other emblems of ACCG and GMAI int this publication may not be used without ACCG's or GMA's priorv written express permission. 14 - S - - - - - 000 U - E joog B n % 6 C - an o 0 * 2. Oasis Nichols From: Mike Richardson Sent: Monday, January 13, 2025 3:58 PM To: Oasis Nichols Subject: FW: explorers Attachments: 20250113152532pdr Can I get these two vehicles on the next council agenda for approval. These are budgeted items. I've discussed them with Russell. Thanks Clief Mikbe Richardoou ) LICE - TATASTVIN The contents oft thise e-mailr message and any attachments from the Office of the Chief ofthe City of Thomaston! Police Department are confidential and intended solely for the addressee. Thei information may also! be legally privileged. This information is senti in trust, for the sole purpose of delivery to the intended recipient. Ifyou have received this transmissioni in error, any use, reproduction ord disseminations ofthis transmission is strictly prohibited. lfyous are not the intended recipient, please immediately notify the sender by reply email orp phone ando delete this message andi its attachments, ifany. From: Brian Bearden branesouthemfordne Sent: Monday, January 13, 2025 3:54 PM To: Mike Richardson <MRchardson@cityottyofhomaston.com> Subject: explorers Brian Bearden Dealer Principal Southern Ford ofThomaston, LLC 706-648-2191 CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the addressee(s) and may contain confidential and/or privileged information and may be legally protected from disclosure. If you are not the intended recipient of this message or their agent, or if this message has been addressed to you in error, please immediately alert the sender by reply email and then delete this message and any attachments. If you are not the 1 Silvér Buyer's Order Dealer/Seller Name and Address Buyer/Co-Buyer Name(s) and Addressles) SOUTHERN FORD OF THOMASTON, LLC CITY OF THOMASTON POX 672 1011 HWY 19 NORTH THOMASTON GA 30286-3620 THOMASTON GA 30286 Date 01/13/2025 Stock No. T4797 Salesperson App No. Contract No. 8577 Vehicle Information Itemization of Sale 6 New Used Demo 1. Vehicle Sales Price $ 45958.00 Year 2025 Lic. No. 2. Sales Tax N/A Make FORD Odometer Reading 16 3. Subtotal (Add lines 1+2) $ 45958.00 Model EXPLORER Color SILV Title, License & Other Fees Body Style 4. N/A N/A VIN 1FM5KBAB18GB14920 5. N/A $ N/A Other 6. N/A $ N/A 7. N/A $ N/A Insurance Information 8. N/A $ N/A Buyer has arranged insurance on the motor vehicle. 9. N/A $ N/A Insurance Company 10.N/A $ N/A Policy No. 11.N/A $ N/A 12.N/A $ N/A Trade- In Information 13.N/A $ N/A Trade-in 1 14.N/A $ N/A Year N/A Lic. No. 15.Total Other Fees $ N/A Make Odometer Reading (Add lines 4 through 14) Model Color Additional Products Body Style 16.N/A $ N/A VIN 17.N/A $ N/A Lienholder Name 18.N/A $ N/A Address 19.N/A $ N/A 20.N/A $ N/A Phone Payoff 0.00 21.N/A $ N/A Payoff good through 22.N/A $ N/A Approved 23.1 N/A S N/A 24.Total Products N/A Trade-in 2 (Add lines 16 through 23) Year N/A Lic. No. 25.Cash Sale Price (Add lines 3 + 15 + 24) $ 45958. 00 Make Odometer Reading 26.7 Trade-in Allowance $ N/A Model Color 27.Less Payoff $ N/A Body Style 28.Net Trade Allowance (Line 26-27) $ N/A VIN 29.Cash Down Payment $ N/A Lienholder Name 30.Deferred Down Payment $ N/A Address 31.Total Down Payment $ N/A (Line 28 29 + 30) Phone Payoff 32.Total Balance Due (Line 25-31) 45958.00 Payoff good through Approved Buyers Order BUY-ORDER 2/14/2012 Barkerss Wolters N Financial Services 0: 2008 Page of: 3 Black 125 Buyer's Order Dealer/Seller Name and Address Buyer/Co-Buyer Name(s) and Addressles) SOUTHERN FORD OF THOMASTON, LLC CITY OF THOMASTON 1011 HWY 19 NORTH POX 672 THOMASTON GA 30286-3620 THOMASTON GA 30286 Date 01/13/2025 Stock No. 34797- Salesperson App No. Contract No. 8577 Vehicle Information Itemization of Sale X New Used Demo 1. Vehicle Sales Price $ 45800.00 Year 2025 Lic. No. 2. Sales Tax $ N/A Make FORD Odometer 16 3. Subtotal (Add lines 1+2) $ 45800.00 Model EXPLORER Color-SILV BAZK K Title, License & Other Fees Body Style 4. N/A N/A VIN 1FM5K8AB: 5. N/A $ N/A Other K8PWSS6B16740 6. N/A $ N/A 7. N/A $ N/A Insurance Information 8. N/A $ N/A Buyer has arranged insurance on the motor vehicle. 9. N/A $ N/A Insurance Company 10.N/A $ N/A Policy No. 11.N/A $ N/A 12.N/A $ N/A Trade- In Information 13. N/A $ N/A Trade-in 1 14. N/A N/A Year N/A Lic. No. 15.Total Other Fees $ N/A Make Odometer Reading (Add lines 4 through 14) Model Color Additional Products Body Style 16.N/A N/A VIN 17.N/A N/A Lienholder Name 18.N/A $ N/A Address 19.1 N/A $ N/A 20.1 N/A N/A Phone Payoff 0.00 21.N/A $ N/A Payoff good through 22. N/A $ N/A Approved 23. N/A N/A 24.Total Products N/A Trade-in 2 (Add lines 16 through 23) Year N/A Lic. No. 25.Cash Sale Price (Add lines 3+ 15 + 24) $ 45800.00 Make Odometer Reading 26.Trade-in Allowance $. N/A Model Color 27.Less Payoff $ N/A Body Style 28.Net Trade Allowance (Line 26-27) $ N/A VIN 29.Cash Down Payment $ N/A Lienholder Name 30.Deferred Down Payment $ N/A Address 31.Total Down Payment $ N/A (Line 28 + 29 +30) Phone Payoff 32.Total Balance Due (Line 25-31) $ 45800.00 Payoff good through Approved Buyers Order BUY-ORDER 2/14/2012 Bankerss SystemgTM Wolters Kluwer Financial Services 02 2008 Page 1 of 3 F3. HO - - CEORCIS HIS 15 WDTE Welcome and thank you again for taking the time to serve on the Thomaston-Upson Recreational Advisory Committee. Members X Chip Clarke - clare@upsonki2aus V Felecia Wells - wels1019@yahoocom Nash Austin - naustin81@gmal.com Eddie Peyton - edpeyton3@gmal.com Deneane Jones - simplymaxout@hotmail.com County Manager Jason Tinsley = nsey@upsorcoumgaog City Manager Russell Thompson = rthompson@ctyottyofhomaston.com County Clerk Jessica Jones - lones@usponcountgaog This is to certify, that this plat has been NOTES reviewed by the Upson County Commission F4. gnd/or Zoning Administrator. its designee the and Upson is in compliance County. 1. THE EQUIPMENT USED IN OBTAINING THE FIELD DATA with the subdivision regulations of Upson ON TOTAL THIS STATION, PLAT WAS PSION A. TOPCON AND LEICA 300, DATA LEICA COLLECTOR. ROBOTIC County, for recording Georgia in the and Office ish the approved. Clerk of 2. THE FIELD DATA UPON WHICH THIS PLAT IS BASED HAS A Superior Court of Upson County, Georgia CLOSURE PRECISION OF ONE FOOT IN 23,677 FEET This Day of September, 2020. AND PONT AN ANGULAR ERROR OF 02 SECONDS PER ANGLE 3. THIS PLAT HAS BEEN CALCULATED FOR CLOSURE AND IS FOUND TO BE ACCURATE WTHIN ONE FOOT IN 121,162 Upson Douglos County G Zoning Currier, Administrator I THE FEET BASIS OF BEARING IS MAGNETIC. LEGEND POB - POINT OF BEGINNING Reserved for the Clerk R/W PP RIGHT- POWER -OF-WAY POLE of Superior Court. LP LIGHT POLE IPF IRON PIN FOUND As required by subsection (d). of RBF REBAR FOUND O.C.G.A. Section 15-6-67, this plat has OTP IPS OPEN IRON PIN TOP SET PIPE been prepared by a land surveyor and (/2REBAR/CAP) approved by all applicable local jurisdiction for recording as evidenced by approval certification, signature, 30 30 60 90 stamps, or statements hereon. Such 9 approvals or affirmations should be GRAPHIC SCALE FEET confirmed with the appropriate governmental bodies by any purchaser or user of this plat as to intended. use E. Lee Street of any parcel, furthermore, the undersigned land surveyor certifies that this plat complies with the minimum S 8858'40" E technical standards for property surveys in Georgia as set forth in the rules and Brick Column 97.83' regulations of the Georgia Board of Registration for Professional Engineers and Land Surveyors and as set forth in O.C.G.A Section 15-6-67. N/F St. Michoel and All Angels Charismatic 3 Episcopal Church o 796,P4.64 B B.19,Pg.250 N/F Parcel: T23 204 City of Thomaston 0.244 Acres DB.500,Pg.24 Parcel: T23 208 0 RG/ 9 9 4 b 88 27'32" * No. 2754 * M 97.4 49 Y, a Grate W. 9 à Existing & Building 0.199 Acres This survey was prepared in conformity with The Technical Standards for Property Surveys in Georgia as set forth in Chapter C 180-7 of the Rules of the Georgia Board of Registration for Professional Engineers and Land Surveyors and as set forth in N 8819'24" W the Georgia Plat Act. 97.24: 3 0- Brick Column N/F - Primitive Retracement Survey Bora. Church S For 9A83 N/F Southern Venture Partners Parcel: T23 207 City of Thomaston DB.500,Pg.24 CITY OF THOMASTON Parcel: T23 205 LAND LOT 217 10th DISTRICT UPSON COUNTY, GEORGIA AREA FIELD LOCATION DATE: 01-07-2025 0.244 Acres PLAT PREPARATION DATE: 01-09-2025 JOB NO.: JWB2025-02 0.199 Acres AMES W. BUILER 0.443 Acres 361 JOHNSTONVILLE ROAD PHONE: 770-358-1119 BARNESVILLE GEORGIA 30288 Date Revision +5, NOISVNOHI . 0808S31VIS VOI NOSIn NOISVWOHI HVNNVAVS SMIAN33NO . snewmos 3 MOMMSNAHE visnonv * VINVIY . ANVEV Joy peuedeid 8 9 00 WINGNOHANE Z 05 NPNN V9 AINNOO NOSdn 5 C8699 96S-S8S $9S (904) (902) wD f OISISIO GNVTHIOL JHL JO 181 107 9 ZOSIE sngunypo ONVI 9 sLans PH uooew SISE 'ONI S3OIAB3S VGI NOSdn NOISVNOHI 6 ae 9 9NI833NI9N3 OWE 1OVHL N3SVd V: JO NOISIAIO : 8 b 3 e - E a 5 R S o es 959 de e 6 a & i5 3 a y 5 N I E8 z 3 8 3 - 2 - 8s B - a a 8 a 8 182) ay 4 a & & 3 P.G- 5 B 9 30, 9 pB. S I E & TARPRE 3 RAN 76 PRPR TARAREY 8 e a 3 - - V. 3 1Drat 13ya1 69124 se 8 : 6 13 - 83: E Ra % 6 89 a 8 a - 3 - 8 & 1 S P P B 33: 13 A B - : 5 19 A e I a I & D 0 - 4 95 3 a 385 S - 3 a S E a VaIr Ha Jo 38 - o e 6 e a E a - 3 8 iz - 23 5 45 3 I 88 5 - E E E: E5 1 E 2 6 a a a S : 9 a E a A A - 09 - à a I le & 88 5 85 E E FG. MEAGPOWER To: Russell Thompson, City Manager City ofThomaston From: Matthew Pennington MP Manager, Billing Date: November 13, 2024 Subject: Election Forms for Off-System Sales Margins & Voluntary Deposits into the MCT MEAG Power Participants have the annual opportunity to designate the disposition of off- system energy sales margins. Participants can elect to have sales margins applied as a credit/reduction (or, in the case ofa negative sales margin, a loss/charge) to their MEAG Power bill or deposited into their Municipal Competitive Trust (MCT) account(s). Margins applied to MEAG Power bills will be separately identified by Project on the bill(s). Margins deposited into the MCT will be deposited into the MCT account(s) and investment option(s) on the day that the bill payment is drafted in accordance with the selected option(s) on the completed Off- System Sales Margins Election Form (Form). However, for Participants who elect to have their Sales Margins deposited into the MCT, in any month where the sales margins are negative, the negative sales margins will be applied (e.g., added) to their MEAG Power bill. A copy of the previously submitted form is enclosed and for your convenience when completing the 2025 Form. A completed 2025 Off-System Sales Margins Election Form needs to be returned by December 31, 2024 to allow for processing and inclusion of your selected election beginning with the February 2025 bill rendered in March 2025. PLEASE NOTE: If a completed election form for 2025 off-system sales margins is not received, margins will automatically default to a credit to your monthly MEAG Power bill. MEAG Power Participants also have the opportunity to voluntarily deposit funds into MCT account(s) and investment option(s) on an annual or more frequent basis, if desired. Voluntary payments and deposits are identified and described on separate lines on your organization's monthly MEAG Power bill. Both the payment and deposit will take place on the day that the bill payment is drafted in accordance with the selected option(s) on a completed 2025 Voluntary Deposits into the MCT Election Form. If you elect to voluntarily deposit into the MCT, please contact your MEAG Power Regional Manager to request a blank 2025 Voluntary Deposits into the MCT Election Form. Please complete the requested 2025 MCT Election Form if desired and return it to MEAG Power by December 31, 2024 to allow for processing and inclusion of the selections beginning with the January 2025 Power Supply bills rendered in February 2025. Municipal Electric. Authority of Georgia 14701 Riveredge Parkway! NW Atlanta, Georgia 30328-4640 1-800-333-MEAG 770-563-0300 Page 2 November 13, 2024 Completed Election Forms must include signatures matching the authorized signatories on file for each Participant. Please contact a Regional Manager if you have any questions concerning this matter. Enclosures c: Lonnie Joyce, Finance Director Jim Fuller, President & CEO Reiko Kerr, Sr. VP Finance & Administration and CFO Holly Bisig, Regional Manager - City of Thomaston ELECTION FOR OFF-SYSTEM ENERGY SALES MARGINS FOR THE POWER SUPPLY YEAR 2025 Please choose between option 1 OR 2 below regarding the distribution ofyour off-system energy sales margins. 1. Please deposit my entitled portion oft the off-system energy sales margins into the Municipal Competitive Trust as follows: Flexible Operating Account, Short Term Portfolio % of funds Flexible Operating Account, Intermediate Term Portfolio % of funds Flexible Operating Account, Intermediate Extended Maturity Portfolio % of funds *NEW Flexible - MEAG Fund 1 - Ultra Short and Stable Investment Fund % of funds Generation and Capacity Funding Account, Short Term Portfolio % of funds Generation and Capacity Funding Account, Intermediate Term Portfolio % of funds Generation and Capacity Funding Account, Intermediate Extended Maturity Portfolio % of funds *NEW Generation - MEAG Fund 1 - Ultra Short and Stable Investment Fund % of funds Total percent of funds 100% OR 2. Please credit my monthly MEAG Power bill with my entitled portion of each month's off-system energy sales margins. Ifyou would like the choice you made above to be permanent, until you notify us in writing otherwise, please check this box. This permanent selection will apply only to your energy sales margin election. *NEW City of Thomaston ELECTION FOR OFF-SYSTEM ENERGY SALES MARGINS FOR THE POWER SUPPLY YEAR 2025 * By authorizing deposits into the new Intermediate Extended Maturity Portfolio, the undersigned acknowledges the following potential liquidity restrictions: Under normal circumstances there will be no restrictions on investment purchases into or sales of shares from the Intermediate Extended Maturity Portfolio. On the occurrence of an event that has a material impact on liquidity or operations of the Intermediate Extended Maturity Portfolio, as determined by MEAG Power in its role as the Investment Advisor for the Municipal Competitive Trust, MEAG Staff may limit purchases into or sales from the Intermediate Extended Portfolio for a period not to exceed 120 days. Restrictions on investments or sales beyond 120 days would require authorization from the MEAG Board. Such restrictions shall be immediately disclosed to all beneficiaries investing in the Intermediate Extended Maturity Portfolio of the Municipal Competitive Trust as well as the Trustee of the Municipal Competitive Trust (US Bank or its successor). For the election form to be complete two of the three signatures listed below must be filled in. By: The Honorable John David Stallings Date Mayor of' Thomaston By:. Doug Head Date Mayor Pro Tem By:. Russell Thompson Date City Manager Please return this election form by December 31, 2024 to: MEAG Power c/o Stephannie Alexis 1470 Riveredge Parkway NW Atlanta, GA 30328 alexis@mengpower.org Phone: 770-563-0402 City of Thomaston ELECTION FOR OFF-SYSTEM ENERGY SALES MARGINS FOR THE POWER SUPPLY YEAR 2024 Please choose between option 1 OR 2 below regarding the distribution of your off-system energy sales margins. J 1. Please deposit my entitled portion of the off-system energy sales margins into the Municipal Competitive Trust as follows: Flexible Operating Account, Short Term Portfolio % of funds Flexible Operating Account, Intermediate Term Portfolio % of funds *Flexible Operating Account, Intermediate Extended Maturity Portfolio % of funds /o6 New Generation and Capacity Funding Account, Short Term Portfolio % of funds New Generation and Capacity Funding Account, Intermediate Term Portfolio % of funds *New Generation and Capacity Funding Account, Intermediate Extended Maturity Portfolio % of funds Total percent of funds 100% OR 2. Please credit my monthly MEAG Power bill with my entitled portion of each month's off-system energy sales margins. Ifyou would like the choice you made above to be permanent, until you notify us in writing otherwise, please check this box. This permanent selection will apply only to your energy sales margin election. * By authorizing deposits into the new Intermediate Extended Maturity Portfolio, the undersigned acknowledges the following potential liquidity restrictions: Under normal circumstances there will be no restrictions on investment purchases into or sales of shares from the Intermediate Extended Maturity Portfolio. On the occurrence of an event that has a material impact on liquidity or operations of the Intermediate Extended Maturity Portfolio, as determined by MEAG Power in its role as the Investment Advisor for the Municipal Competitive Trust, MEAG Staff may limit purchases into or sales from the Intermediate Extended Portfolio for a period not to exceed 120 days. Restrictions on investments or sales beyond 120 days would require authorization from the MEAG Board. Such restrictions shall be immediately disclosed to all beneficiaries investing in the Intermediate Extended Maturity Portfolio of the Municipal Competitive Trust as well as the Trustee of the Municipal Competitive Trust (US Bank or its successor). City of Thomaston ELECTION FOR OFF-SYSTEM ENERGY SALES MARGINS FOR THE POWER SUPPLY YEAR 2024 For the election form to be complete two of the three signatures listed below must be filled in. 9 By: 7123 The Honorable John David Stallings Date MayororThorgaston W By: u/z/23 Russell Thompson Date City Manager By:. Saplorep N12/z3 Doug Head Date Mayor Pro Tem Please return this election form by December 15, 2023 to: Official MEAG Power Seal clo Cindy Carter 1470 Riveredge Parkway NW Seorgle. Atlanta, GA 30328 e Depars canter@meagpower.org Phone: 770-563-0526 F7. No documentation. F8. Oasis Nichols From: Danielle Jefferson Sent: Friday, January 24, 2025 3:43 PM To: Oasis Nichols Cc: Russell Thompson Subject: 1500 KVA Transformer Attachments: img01242025.0001pdh Greetings Oasis, Please see the attached. Can you please add the following item to the agenda for Monday's City Council meeting for approval of purchase: Item: 1500KVA Transformer Cost: $38,440 Lead Time: August/September 2025 Russell, For your awareness, this purchase will place this line item over budget by $10,514.61. Please let me know if any additional details or documentation are needed. 1 - Quotation STUART C IRBY BR743 KENNESAW QUOTE DATE GROER NUMBER 1025-A COBB INTERNATIONAL PLACE SUITE A 01/24/25 Company oirby ASanepar $014163053 KENNESAW GA 30152 REMIT TO: PAGE NO. 770-422-1005 Fax 770-427-8455 STUART C IRBY co POST OFFICE BOX 741001 ATLANTA GA 30384 1 SOLD TO: SHIP TO: CITY OF THOMASTON CITY OF THOMASTON P. 0. BOX 672 303 VETERANS DRIVE THOMASTON, GA 30286-0028 THOMASTON, GA 30286-0000 706-647-3145 ORDERED BY: CUSTOMER NUMBER CUSTOMER ORDER NUMBER JOB/RELEASE NLMBER GUTSIDE SALESPERSON 129360 Jordan D Fernie INSIDE SALESPERSON REQD DATE FRCHT ALLWD SHIP VIA Todd E Hortol 01/24/25 Yes ORDER GTY SHIP QIY LINE DESCRIPTION Prc/UGM Ext Ant 1EA 1 GE QRGL375 (HG44G70A2) 1500KVA 38440.000EA) 38440.00 3-PH PAD-MT, HV:12470GRD:/7200 IV:480Z/277 LEAD TIME : AUG/SEP-2025 * This is a quotation * Subtotal 38440.00 Prices firm for acceptance wit thin 30 days with the exception of commodi ty prices which are S&H CHGS 0.00 subject to change daily. Quotation is void if changed. Camplete quote must be used unless Sales Tax 0.00 authori ized in writing. transapti ions exclysively RS Conditions of Salel TOTAL 38440.00 or are ** ** TTE Tejected, vold," and of no force or Beprint Repr int ** int ** NT a: Repr UAFE FTU F9. Documentation will be provided at the meeting. F1D. City ofThomaston Finance Department January 24, 2025 To: Mayor, City Council and City Manager From: Lonnie Joyce Subject: Finance Director Reports Summary: As we begin a new year in the City, we are requesting permission to shred documents as detailed by our retention policy. Ihave attached the policy for your review and all of the requests comply with our current policy. Payroll: We keep payroll summaries, W-2's, 1094, and 1095's (year-end tax records) indefinitely. The policy for other payroll items is 4 years. The request is to shred all other weekly payroll reports prior to 2020 per our retention policy. The request is to shred all timecards prior to 2020 per our retention policy. Cash Receipting: The policy for cash receipting documents is to hold documents for 5 years. The request is to shred all cash receipting documents prior to 2019. This includes business licenses, tickets, courtware, reconnect cards, NSF, and deposit slips. Utility Billing: The policy for utility billing documents is to retain documents for 5 years. The request is to shred all billing documents prior to 2019. These documents include service requests, billing registers, meter reading reports, and detailed reports. Accounting records: The policy for general ledgers, trial balances, and investment records is 7: years. The request is to shred general ledgers and bank statements prior to 2018. Accounts Payable: The policy for accounts payable records is 5 years. The request is to shred accounts payable documents prior to 2019. Accounts Receivable: The policy for accounts receivable records is 5 years. The request is to shred accounts receivable documents prior to 2019. Thank you for the consideration. Lonnie Joyce