Bradley Smith - An Independent Voice for County Commissioner District 1

Tax Relief Plan

Reduce property taxes by broadening how county government is funded.

McIntosh County cannot keep solving every budget problem by leaning harder on homeowners, retirees, and working families.

Not freeze. Not cap. Reduce.

The goal is simple: reduce reliance on property taxes.

Real tax relief requires more than a slogan. McIntosh County needs a broader, more balanced revenue mix that uses lawful consumption-based revenue, growth-based revenue, fair user fees, grants, disciplined SPLOST planning, and responsible commercial growth.

On day one, I will introduce language to reduce property-tax reliance — not freeze it, not cap it, reduce it — while protecting core services and keeping the public informed.

Target shift

$4M Approximate reduction in property-tax reliance

The working target is to move property taxes from roughly 40% of the county revenue mix toward 30–32% over time.

1

Use SPLOST for capital needs

Capital projects should be moved into SPLOST wherever legally appropriate, reducing pressure on the general fund and property taxpayers.

2

Grow the right tax base

Responsible commercial activity can help capture revenue from economic activity and visitors instead of relying so heavily on local property owners.

3

Align fees with services

Fees should be reviewed for fairness and cost recovery, but they should never become hidden tax increases.

4

Make growth pay for growth

Impact fees and development-related charges should be studied and used where legally appropriate so new growth helps pay for the burden it creates.

5

Pursue grants aggressively

State and federal grants should be managed more actively, without using temporary money to create permanent obligations.

6

Control costs

Tax relief depends on spending discipline. Every department should be expected to justify costs, measure outcomes, and respect taxpayers.

A better revenue mix means less pressure on property taxpayers.

The goal is to reduce over-reliance on property taxes by broadening the revenue base.

Property-tax reliance
~40% → 30–32%

The target model lowers the share carried by property taxpayers.

How the burden shifts
Sales · fees · grants

More of the load moves to broader, growth-based, and service-based revenue.

Current estimated model

Property taxes
~40%
Sales taxes
~20%
Fees and services
~11%
Intergovernmental
~18%
Other
~11%

Target model

Property taxes
30–32%
Sales taxes
~25%
Fees and services
~15%
Intergovernmental
~20%
Other
8–10%
Property taxes
Sales taxes
Fees and services
Intergovernmental
Other
Goal: shift roughly $4 million away from property-tax reliance.

Not freeze. Not cap. Reduce.

No gimmicks. No hidden tax increases.

Tax relief only works if it is honest, sustainable, and transparent. This plan is built around clear guardrails.

No local income tax.
No over-reliance on fines and penalties.
No hidden tax increases disguised as fees.
No misuse of restricted funds.
No degradation of core services.
No unrealistic growth assumptions.

The bottom line

McIntosh County needs tax relief that is real, measurable, and responsible. That means reducing the burden on property taxpayers while building a broader revenue base, using SPLOST properly, improving cost recovery, pursuing outside funding, and growing responsibly.