Dade Commissioners Move FLOST, TSPLOST Questions Toward November Ballot

Dade County voters are expected to see two local sales tax questions on the November 2026 ballot after county commissioners voted July 2 to move forward with referendums for a Floating Local Option Sales Tax and a Transportation Special Purpose Local Option Sales Tax.

The items were approved as part of the consent agenda during the regular meeting of the Dade County Board of Commissioners. The same vote also included approval of an emergency medical services agreement with Puckett EMS, formal certification of the May 19 SPLOST election results, the first reading of an alcohol ordinance amendment and several surplus property resolutions.

Much of the discussion during the earlier workshop focused on FLOST and how it compares with LHOST, or Local Homestead Option Sales Tax.

County Executive and Board Chairman Don Townsend said FLOST would provide broader property tax relief because it would apply across property classes, including residential, agricultural, commercial, industrial, personal and real property.

LHOST, by contrast, would apply primarily to homesteaded residential property. Townsend said LHOST also would require the county to seek local legislation through the Georgia General Assembly before it could move forward. FLOST, he said, could be placed before voters this year.

“I lean towards FLOST,” Townsend said.

Several commissioners said they favored giving voters the choice.

“I’m for it from the standpoint of just letting people vote on it,” Townsend said.

Commissioner Bob Woods said he supported putting the question before voters, but said the county should explain both FLOST and LHOST clearly before the election.

“I think we need to do a really good job of explaining both of them, not just promoting the FLOST,” Woods said.

FLOST would be collected as a local sales tax, with the revenue used to reduce property taxes. Townsend said the amount of property tax relief would depend on how much sales tax revenue is collected.

Commissioners also agreed to move forward with a TSPLOST referendum. If approved by voters, TSPLOST revenue would be used for transportation improvements.

Townsend said the county has tried to pass TSPLOST in the past, but said earlier efforts suffered from poor timing because they were placed on ballots with lower turnout. He said this year’s November ballot should draw more voters.

He also said the county should keep the use of the money simple.

“My suggestion is if we do this, you pave roads,” Townsend said. “Period. You pave roads.”

Commissioners said paving would likely be the county’s main focus. They also discussed whether the money could be used to widen some narrow roads. Townsend said road widening would qualify as a transportation improvement.

The City of Trenton would also be involved in the TSPLOST process, and commissioners said the city could use its share for transportation needs such as roads and sidewalks.

The board also approved an emergency medical services agreement with Puckett EMS, scheduled to take effect Feb. 1, 2027.

Dade County EMS Chief Kyle Gross said the county had been working with Puckett officials for several weeks on the agreement. He said the draft was based on the county’s existing EMS contract language and had been reviewed by county officials, Puckett representatives and attorneys for both sides.

Gross said Puckett officials had indicated they did not have further changes to request.

During discussion, Commissioner Bill Pullen asked that several sections dealing with temporary ambulance availability be strengthened by changing the word “may” to “shall.” The sections address backup coverage when ambulances are temporarily unavailable.

Commissioners and Puckett representatives agreed to the change.

Townsend said the contract does not begin until February and noted the county had already adjusted the new budget to reflect only the portion of the fiscal year covered by the agreement. He said the following fiscal year would include a higher cost because it would cover a full 12 months of service.

Commissioners also formally declared the results of the May 19 SPLOST referendum. According to the resolution, 1,564 voters supported continuing the county’s 1% special purpose local option sales tax, while 913 voted against it. The tax is scheduled to continue beginning July 1, 2027, for a six-year period.

The board also approved the first reading of a proposed amendment to the county’s alcoholic beverage control ordinance.

County Attorney Robin Rogers said the current ordinance requires identification to be checked for every person purchasing alcoholic beverages. The proposed change would require ID checks when there is reasonable doubt that a person is at least 21 years old, bringing the county ordinance more in line with state law.

Townsend said the issue has come up with restaurants and event venues, particularly weddings, where older adults were still required under the county ordinance to show identification.

Townsend stressed that the change does not mean IDs should not be checked.

“We are not saying that you do not check IDs,” Townsend said.

The amendment will require a second reading before final approval. Townsend said that could happen at a special called meeting or during the August regular meeting.

Commissioners also discussed the county’s 2026 millage rate process. Townsend said property assessment notices were mailed June 3, and property owners have until July 20 to appeal.

Townsend said the county expects to receive final digest information around July 20, which will allow officials to determine what one mill is worth for Dade County. That figure is important as the county works through its fiscal year 2027 budget and millage rate.

Earlier in the workshop, Townsend said the county had announced a temporary hiring freeze until officials have a clearer picture of the budget.

“We have announced today a freeze on hiring until we can figure out the budget,” Townsend said.

He said commissioners approved the fiscal year 2027 budget with the understanding that fund balance would be used for some recurring expenses, which he said was not ideal. The hiring freeze is intended to give officials time to determine where the budget stands before filling additional positions.

The board also approved three surplus property resolutions. The county plans to dispose of a 2015 Ford Escape formerly used by transportation, a 1986 Chevrolet Kodiak formerly used by South Dade Fire Department and a 1993 Simon Duplex ladder truck from West Brow Fire Department.

Townsend said the ladder truck no longer runs and has been sitting for several years. He said removing old vehicles from the county’s books also allows the county to stop paying insurance on them.

Commissioners briefly discussed the need for a future ladder truck for the West Brow area. Townsend said a new ladder truck could cost more than $2 million, while a used truck could cost significantly less. He said the county is also looking at possible grant funding.

At the end of the meeting, commissioners entered executive session to discuss personnel. Townsend said no decisions were made during the closed session, and the board adjourned after returning to open meeting.

Other reports and updates from the meeting included:

• Commissioners recognized July 16 as National Rural Transit Day in Dade County. Townsend praised Dade County Transit employees for early mornings and difficult conditions transporting residents to medical appointments and other needs. Dade County Transit reported 821 total trips in June, including 424 trips bringing seniors to the Senior Center, 58 dialysis appointment trips and 187 other supported appointments. Transit vehicles traveled 11,017 miles and logged 752 service hours.
• The board received a monthly update on the elections building construction project. Townsend said brick work was nearly complete, electrical and plumbing rough-ins had been installed and passed, roofing insulation had been installed and drywall had been hung for the most part.
• Audrey Clark announced the 2026 Dade County Christmas Parade theme will be “An American Christmas.” The parade is scheduled for Dec. 12 at 6 p.m. and is sponsored by Bank of Dade.
• Commissioner Bill Pullen reported on the closure of the Slygo Road bridge over I-24. GDOT has closed the bridge to construct a new bridge, and traffic is expected to be detoured until approximately December 2026.
• Pullen also reported on the Outdoor Recreation Summit held in June at LakePoint Sports and said recreation and tourism could play a larger role in Dade County’s future, particularly with outdoor assets connected to Lookout Mountain, Lookout Creek, Cloudland Canyon and nearby conservation lands.
• Pullen presented June emergency services statistics showing 220 EMS calls, 287 fire department calls and 1,835 police-related calls. The county reported 2,342 total E-911 calls for the month, eight new E-911 addresses and 67 total E-911 addresses for properties.
• Commissioner Phillip Hartline reported 26 electrical inspections in June, up from 23 in May. He also said fall soccer sign-ups are ongoing through the middle of August, football practices are expected to begin in July and softball registration runs July 6 through July 19.
• Hartline said the middle restrooms at the Dade County Sports Complex have been renovated and are open for use. The restrooms include new toilets, urinals, sinks, hand dryers and epoxy floors.
• Commissioner Bob Woods reported on Cloudland Canyon State Park’s Junior Ranger Camp and said the Trenton-Dade Animal Center building work continues, with HVAC, electrical, plumbing and internal walls listed as in progress.
• Woods reported June animal center and rescue partner numbers, with 105 combined intakes, 91 outgoing animals and 75 spay or neuter procedures. He said local shelters and rescues were full to capacity in June.
• Commissioner Melissa Bradford said interest remains strong in possible glass recycling service. She encouraged residents to continue filling out the interest survey so organizers can determine whether the service is workable for Dade County.
• Bradford also reminded residents that the newspaper recycling system at the Dade County Recycling Center is for newsprint only. She said plastic bags, magazines, shiny paper and other non-newspaper items should not be placed in the container.
• The Dade County Public Library reported a door count of 4,580 from May 28 through June 26. The library also reported 190 registered readers during its summer reading challenge, with 119,040 minutes logged and 45 completed challenges.
• Townsend reported on visits to the Catoosa County College & Career Academy and the Chattanooga Construction Career Center. He said both visits offered ideas for possible future workforce and trades training opportunities in Dade County.
• Townsend said the next comprehensive plan visioning session is scheduled for July 21 at 5 p.m. at the Historic Courthouse. He said public input is important because projects listed in the comprehensive plan can help the county qualify for state and federal grant funding.
• Townsend said the county continues to work through the Georgia Initiative for Community Housing as part of efforts to identify more affordable housing opportunities in Dade County.
• Townsend reported on the recent ribbon cutting for Eleanor Armory at 12463 North Main Street in Trenton.
• Because of extreme heat, Townsend said county storm shelters were opened as cooling shelters through Sunday at 6 p.m. Locations included the Sports Complex, South Dade and Sand Mountain shelters.
• Townsend said GDOT is moving forward with plans for the Highway 136 East bridge project up Lookout Mountain. He said the state does not plan to close the highway during construction and instead expects to use a temporary bridge.