While Madison County voters will certainly focus on the local sheriff’s race July 31, there will be a number of other choices on the ballots that day, including a decision on whether to fund local and regional road improvements.
Voters will cast a “Yes” or “No” on spending one cent for every dollar for the next 10 years on road funding.
The transportation special purpose local option sales tax (T-SPLOST) is being presented by referendum across Georgia, with 12 regions holding a vote that day. Madison County is part of the “Northeast Georgia” Region 5, which includes 12 counties: Clarke, Barrow, Elbert, Greene, Jasper, Jackson, Madison, Morgan, Newton, Oconee, Oglethorpe and Walton.
If T-SPLOST is approved, these 12 counties will share an estimated $988 million in sales tax funding for roads over the next decade. This money will be used to tackle regional projects, as well as local road issues.
Both those for and against the T-SPLOST have been very vocal statewide.
So, what does the proposal mean for Madison County?
Madison Co. to vote on T-SPLOST July 31
THE WORTH OF A MADISON CO. PENNY
Over the past six years, one penny of sales tax has generated a total of $12.1 million in revenue for the Madison County government, according to figures provided by the county finance director. The high during that time was $2.13 million just before the recession in 2007, with the lowest sales tax revenue total coming last year at $1.94 million. So, Madison County has averaged roughly $2 million a year off of a one-penny sales tax.
WHAT PART OF A PENNY WOULD STAY HERE?
The formula is convoluted, but here is the net effect: roughly 70 percent of all revenue collected in Madison County under T-SPLOST would remain in the county for use on roads within the county. If T-SPLOST is approved, Madison County will receive an estimated $1.4 million per year for local discretionary spending, with county commissioners determining how those dollars are spent. This $1.4 million figure was established by the Northeast Georgia region based on population and road miles. (Here’s the 70 percent breakdown: if the county averages $2 million a year in revenue off a one-cent tax, then a $1.4 annual T-SPLOST allocation is equivalent to keeping 70 percent of the penny tax in the county.)
Madison County stands to keep a larger portion of its penny tax in the county than other, larger counties that generate more sales tax revenue but don’t have as many road miles. (Madison County has 652 miles of road, including 136.6 miles of dirt roads. There are also 108 miles of state roads in the county).
THE REGIONAL ALLOCATION
While Madison County stands to keep more of its sales tax funding in the county for local spending, larger counties in the region, such as Clarke, Barrow and Jackson counties, will receive a larger portion of the regional project funding for major, more heavily traveled roads. Under T-SPLOST, 75 percent of the sales tax funds would go to regional projects, while 25 percent is kicked back to counties for discretionary spending (that includes the $1.4 million annually for Madison County).
Still, Madison County does have two projects slated to receive funding under the regional project portion of the plan: 1.) turn lanes and upgrades to the Hwy. 98 and Hwy. 29 intersection; and 2.) the four-laning of Hwy. 72 east of Comer.
WHAT HAPPENS IF VOTERS SAY ‘NO?’
With the T-SPLOST proposal, state legislators have established a road funding system set to punish voters who say “No.” The state government plans to maintain its Local Maintenance and Improvement Grant Program, which provides cities and counties with funding for road improvements. But regions that vote “No” on T-SPLOST will be required to pony up a lot more money before the state kicks in to help.
Regions that approve the tax will have to put up only a 10-percent match to fund qualified local projects. Should voters decline the tax, local governments will have to match 30 percent of state funding.
A RIPPLE EFFECT ON SPLOST?
While Madison County voters will say “Yes” or “No” to T-SPLOST on July 31, their vote that day will also have a significant impact on the next sales tax vote scheduled for 2014.
Of the projected $12.6 million anticipated from the six-year tax, $3.95 million was dedicated to road improvements, with the rest going to EMS and 9-1-1 upgrades, jail expansion, library expansion, transfer station upgrades, water and sewer upgrades. Money was also provided to all six cities in the county.
The county’s special purpose local option sales tax (SPLOST), which was passed in 2008, will be up for renewal in 2014. And if T-SPLOST is turned down, then county leaders expect most of the 2014 SPLOST allocation to go toward roads.
Industrial authority executive director Marvin White said a “No” on T-SPLOST will affect SPLOST funding for public safety and other county improvements in 2014.
“Basically it’s going to take all that money and put it toward our roads,” said White of a “No” on T-SPLOST. “A lot of these improvement projects we’re doing, a lot of them are going to have to go away.”
He added that the loss of SPLOST funding for public safety and other needs could lead to a greater burden on property taxpayers, who would have to foot the cost of upgrades to patrol cars, ambulances, etc., that have previously been paid for through SPLOST.
Dove agreed.
“This could impact your property tax in the long run,” he said.
WHAT OPPONENTS SAY
Much of the state is divided on T-SPLOST, with many opposing the implementation of a new tax.
County resident Joe Costyn has been outspoken against the T-SPLOST proposal.
“No one can be opposed to better roads and safety but there is more involved than that,” said Cosytn. “We are still in the grip of a persistent recession. We emphatically do not need a heavier tax burden that will hurt those who can least afford it. Sales taxes hit harder on the poorer than the richer.”
Costyn also said he doesn’t want to see the state Department of Transportation have more say over road funding. However, proponents of the tax say the local allocations will actually give commissioners far more authority on roads than they have now.
Others note that the state could simply raise the gasoline tax to fund road improvements. Such a plan would place the taxation burden on those who use the roads. But state leaders countered by saying that cars are becoming more fuel efficient and that a gas tax will bring in less and less money as technologies improve.
LOCAL LEADERS SPEAK
White says that the T-SPLOST will lead to more local jobs.
“It will create almost 27,000 jobs (in Region 5),” said “You’re looking at 2,700 jobs a year — just to deal with the road issues, grading, paving, you have to buy gravel, asphalt, concrete. There will be a lot of people involved. Asphalt plants, rock quarries.”
Industrial authority chairman Bruce Azevedo said that the T-SPLOST will help Madison County maintain good roads, which will help citizens maintain their vehicles.
“Those vehicles are not going to be in the same condition 10 years from now if we’re not keeping our roads up,” he said.
Azevedo said none of Region 5’s T-SPLOST funds would be used in metro Atlanta for MARTA or other projects, adding that some people have a misperception about that.
“Outside of Region 3 — the 10 county metro area — no money from the T-SPLOST will be spent on MARTA,” said Azevedo.
Dove said he believes the T-SPLOST would help Madison County.
“We’re all addicted to the car and being able to go and travel and it’s certainly going to impact us economically,” said Dove. “If you’re looking to attract any type of business, one of the main things they look at is your transportation infrastructure and if you don’t maintain it, they’re not going to come.”
He said he believes the T-SPLOST is in line with the idea of a “Fair Tax.”
“Most conservatives do like the idea of a fair tax and this is the beginning of that type of tax,” said Dove. “I don’t think you’ll ever see a point of moving from one to the other. It’s going to have to be a slow movement toward the fair tax. But this is what it’s going to look like.”
Over the past six years, one penny of sales tax has generated a total of $12.1 million in revenue for the Madison County government, according to figures provided by the county finance director. The high during that time was $2.13 million just before the recession in 2007, with the lowest sales tax revenue total coming last year at $1.94 million. So, Madison County has averaged roughly $2 million a year off of a one-penny sales tax.
WHAT PART OF A PENNY WOULD STAY HERE?
The formula is convoluted, but here is the net effect: roughly 70 percent of all revenue collected in Madison County under T-SPLOST would remain in the county for use on roads within the county. If T-SPLOST is approved, Madison County will receive an estimated $1.4 million per year for local discretionary spending, with county commissioners determining how those dollars are spent. This $1.4 million figure was established by the Northeast Georgia region based on population and road miles. (Here’s the 70 percent breakdown: if the county averages $2 million a year in revenue off a one-cent tax, then a $1.4 annual T-SPLOST allocation is equivalent to keeping 70 percent of the penny tax in the county.)
Madison County stands to keep a larger portion of its penny tax in the county than other, larger counties that generate more sales tax revenue but don’t have as many road miles. (Madison County has 652 miles of road, including 136.6 miles of dirt roads. There are also 108 miles of state roads in the county).
THE REGIONAL ALLOCATION
While Madison County stands to keep more of its sales tax funding in the county for local spending, larger counties in the region, such as Clarke, Barrow and Jackson counties, will receive a larger portion of the regional project funding for major, more heavily traveled roads. Under T-SPLOST, 75 percent of the sales tax funds would go to regional projects, while 25 percent is kicked back to counties for discretionary spending (that includes the $1.4 million annually for Madison County).
Still, Madison County does have two projects slated to receive funding under the regional project portion of the plan: 1.) turn lanes and upgrades to the Hwy. 98 and Hwy. 29 intersection; and 2.) the four-laning of Hwy. 72 east of Comer.
WHAT HAPPENS IF VOTERS SAY ‘NO?’
With the T-SPLOST proposal, state legislators have established a road funding system set to punish voters who say “No.” The state government plans to maintain its Local Maintenance and Improvement Grant Program, which provides cities and counties with funding for road improvements. But regions that vote “No” on T-SPLOST will be required to pony up a lot more money before the state kicks in to help.
Regions that approve the tax will have to put up only a 10-percent match to fund qualified local projects. Should voters decline the tax, local governments will have to match 30 percent of state funding.
A RIPPLE EFFECT ON SPLOST?
While Madison County voters will say “Yes” or “No” to T-SPLOST on July 31, their vote that day will also have a significant impact on the next sales tax vote scheduled for 2014.
Of the projected $12.6 million anticipated from the six-year tax, $3.95 million was dedicated to road improvements, with the rest going to EMS and 9-1-1 upgrades, jail expansion, library expansion, transfer station upgrades, water and sewer upgrades. Money was also provided to all six cities in the county.
The county’s special purpose local option sales tax (SPLOST), which was passed in 2008, will be up for renewal in 2014. And if T-SPLOST is turned down, then county leaders expect most of the 2014 SPLOST allocation to go toward roads.
Industrial authority executive director Marvin White said a “No” on T-SPLOST will affect SPLOST funding for public safety and other county improvements in 2014.
“Basically it’s going to take all that money and put it toward our roads,” said White of a “No” on T-SPLOST. “A lot of these improvement projects we’re doing, a lot of them are going to have to go away.”
He added that the loss of SPLOST funding for public safety and other needs could lead to a greater burden on property taxpayers, who would have to foot the cost of upgrades to patrol cars, ambulances, etc., that have previously been paid for through SPLOST.
Dove agreed.
“This could impact your property tax in the long run,” he said.
WHAT OPPONENTS SAY
Much of the state is divided on T-SPLOST, with many opposing the implementation of a new tax.
County resident Joe Costyn has been outspoken against the T-SPLOST proposal.
“No one can be opposed to better roads and safety but there is more involved than that,” said Cosytn. “We are still in the grip of a persistent recession. We emphatically do not need a heavier tax burden that will hurt those who can least afford it. Sales taxes hit harder on the poorer than the richer.”
Costyn also said he doesn’t want to see the state Department of Transportation have more say over road funding. However, proponents of the tax say the local allocations will actually give commissioners far more authority on roads than they have now.
Others note that the state could simply raise the gasoline tax to fund road improvements. Such a plan would place the taxation burden on those who use the roads. But state leaders countered by saying that cars are becoming more fuel efficient and that a gas tax will bring in less and less money as technologies improve.
LOCAL LEADERS SPEAK
White says that the T-SPLOST will lead to more local jobs.
“It will create almost 27,000 jobs (in Region 5),” said “You’re looking at 2,700 jobs a year — just to deal with the road issues, grading, paving, you have to buy gravel, asphalt, concrete. There will be a lot of people involved. Asphalt plants, rock quarries.”
Industrial authority chairman Bruce Azevedo said that the T-SPLOST will help Madison County maintain good roads, which will help citizens maintain their vehicles.
“Those vehicles are not going to be in the same condition 10 years from now if we’re not keeping our roads up,” he said.
Azevedo said none of Region 5’s T-SPLOST funds would be used in metro Atlanta for MARTA or other projects, adding that some people have a misperception about that.
“Outside of Region 3 — the 10 county metro area — no money from the T-SPLOST will be spent on MARTA,” said Azevedo.
Dove said he believes the T-SPLOST would help Madison County.
“We’re all addicted to the car and being able to go and travel and it’s certainly going to impact us economically,” said Dove. “If you’re looking to attract any type of business, one of the main things they look at is your transportation infrastructure and if you don’t maintain it, they’re not going to come.”
He said he believes the T-SPLOST is in line with the idea of a “Fair Tax.”
“Most conservatives do like the idea of a fair tax and this is the beginning of that type of tax,” said Dove. “I don’t think you’ll ever see a point of moving from one to the other. It’s going to have to be a slow movement toward the fair tax. But this is what it’s going to look like.”


Why can't government stop spending money?
The state and county should line item their budgets and let the citizens vote on which expenditures to keep and which ones to cut loose.
I believe we could eliminate the need for this new tax, as well as the need for elected Representatives that aren't doing their job.
That logic of state leaders is insanely weak; it really makes no sense at all. I suspect, as politicians, they don't want to touch gasoline prices since most people are sensitive to them even though the only reason is that they are made cognizant of the price daily on every street corner. Few people get vocally upset when the cost of milk or cereal go up by well more than a few pennies, but you don't see that change in their faces every day. It's good to try to keep perspective here.
If people are using less gasoline, then they can afford a corresponding increase to pay for the roads they use! Why should property owners pay for roads? Retired people may rarely leave home; same for work-at-home folks. Why should people who walk to the grocery store pay for roads in their grocery taxes? The roads have been paid for by the fuel in the trucks used to deliver the food. Property taxes put one's very home at risk while gasoline taxes only make people cut out unnecessary travel or, at worst, loose their car. Which is worse?
"If people are using less gasoline, then they can afford a corresponding increase to pay for the roads they use! "
My simple questions are, "Why should somebody who uses less gas be made to pay another tax?" How does Ms. Moss know this person can afford another tax? How does Ms. Moss have the authority over this person's life to say what they can and cannot afford?
As for property taxes every four years there is an opportunity to vote in people who work for the taxpayer and not the tax takers.
"As for property taxes every four years there is an opportunity to vote in people who work for the taxpayer and not the tax takers."
Yes, indeed. However, during that previous four years you would have no power to change what you have to pay and your candidate may not win the next time around for another four years without power over your property tax. With the increase in gasoline tax instead, people could make adjustments immediately if they so choose in order to spend less on gasoline, even though it has increased in cost; they would not be at risk to lose their house and roads would be maintained by the very people who use them the most and not your examples of low-use taxpayers.
What needs to happen is we need to rain in government waste and abuse of us all and all our tax dollars and shrink the government and their salaries and comp packages and the funds will be their for the projects rather than always having to get us to dig deeper and deeper into our pockets to pay for all these things . Like that's ever going to happen . We cant agree on anything in this country anymore because of the polarized political system we have. Wages falling, unemployment again on the rise where does it end . A penny may be a small amount to some who have money but can mean a lot to those who may not in these times.I cant say what the right answer is for others but as for me I would have to vote no because I feel the only way to stop the beast is to starve it before it devours us .The article says that the amount that Madison county would get is 70 percent of the collected revenue and that $1.4 million per year for local discretionary spending, with county commissioners determining how those dollars are spent. Does that sound like an absolute guarantee that it will be spent on what they say it will. I may be dumb as a bag of hammers but in my opinion its an unequivocal no .Perhaps the commissioners will just decide to improve roads where they have investment property . Will we all benefit when we all have to pay ?
The Georgia Department of Transportation recently announced that it has awarded bids to contractors to repave several miles in Madison County.
Pittman Construction Company, Conyers, was awarded the bid for $488,639 with a completion date of Dec. 31, 2012.
Is this the jobs it will create for people in Madison County?
We don't have any gravel quarry in Madison county that I know of or any concrete plants .
Mr Azevedo owns a Real Estate Business that might benefit from those projects as Im sure Dove probably has also acquired property that might increase in value with those projects. From what I have seen over the years the Ag lobby in this county isn't going to allow any business growth to provide jobs . Just like the feed mill east of Comer on Hwy 72 . It was Ag related so it got in but how many jobs did it really create and how much revenue does it really bring into the county ? The thing that gets me the most about the whole article ,is the part where we seem to be getting threatened that if we don't agree with it they are going to stick it to us one way or another.
So what choice does the public really have here ?
Take your pick...a one penny sales tax or higher property tax.
A yes vote wil only bring taxes from SALES. The notion that property owners will have to pay the bill will only happen if you vote no.
"Regions that approve the tax will have to put up only a 10-percent match to fund qualified local projects. Should voters decline the tax, local governments will have to match 30 percent of state funding."
You may be voting no for a penny more in your pocket now but you'll be forking out more later.
VOTE YES JULY 31 TO TSPLOST!!!