The Habersham County Work Session held on October 21, 2024, addressed several key issues impacting the community, including tax exemptions and the future of the county courthouse.

The meeting began with a discussion on the longstanding school tax exemption threshold, which has remained unchanged since 1980. A resident highlighted that the exemption for individuals earning under $12,000 has not been adjusted for inflation, despite neighboring counties making updates. The Board of Education expressed willingness to meet with county officials to discuss potential changes to this exemption.

Next, Joshua Peck, a local resident, voiced concerns about the deteriorating condition of the old courthouse. He described it as a blight on the town square and urged the board to expedite its demolition. Peck emphasized the potential for redevelopment of the site to benefit the community economically and aesthetically, suggesting that the property could be transformed into housing or retail space that would generate tax revenue and enhance local pride.

Following public comments, the board moved to the consent agenda, which was approved unanimously. The county manager then presented a report on House Bill 581, which recently passed and introduces a statewide floating homestead exemption. This new law requires each taxing authority in the county to decide whether to opt out by March 1, 2025. The county currently has a more favorable homestead exemption freeze in place, and the manager recommended against opting out, as it would not benefit taxpayers.

The discussion also included the potential for a flexible local option sales tax (FLOST) if no taxing authority opts out of House Bill 581. This tax could help reduce property taxes across the county. The board was informed that the current sales tax collection period ends in March 2027, and planning for a potential SPLOST referendum should begin soon to avoid any gaps in funding.

In conclusion, the meeting highlighted significant community concerns regarding tax policies and the future of local infrastructure. The board's decisions in the coming months will be crucial in shaping the financial landscape and development of Habersham County.