Luke Moses
Columnist
As a local attorney who represents and serves on several boards dealing directly with infrastructure in and around Liberty County — including the Liberty County Development Authority (LCDA) — I know we need essential infrastructure and property tax relief to create a more thriving, safer and stable community.
That’s why I wholeheartedly urge every resident of Liberty County to vote yes on the Transportation Special Purpose Local Option Sales Tax (TSPLOST) and the Floating Local Option Sales Tax (FLOST) in this November’s election.
Why TSPLOST matters
T SPLOST is a one-cent sales tax dedicated exclusively to transportation improvements — not operational costs or salaries. It’s approved only for projects approved by the voters of Liberty County.
Liberty County’s current TSPLOST has reached its sunset because voters did not renew it in November 2024; if it passes this November, it will start again in April 2026. If it does not pass, we’ll be deprived of approximately $87.6 million needed for vital road and drainage projects. Without that funding, critical improvements, like upgrades to Islands Highway, Charles Frasier Boulevard, and the Hinesville 84 bypass, will be delayed at a minimum.
The cost of building and maintaining roads is immense — far beyond what any single county can afford on its own.
To secure the necessary state and federal funding for these projects, the county must show that it can match the funds it’s requesting from the state and federal government.
TSPLOST provides that critical local contribution and makes us eligible for tens of millions of additional dollars that would otherwise go to other communities and counties across the state.
The value of FLOST for taxpayers
FLOST works differently, but it’s just as powerful. It temporarily raises revenue to lower property taxes. If approved, FLOST proceeds, projected at $14 million per year, will roll back property taxes across Liberty County and its municipalities. Hinesville alone anticipates nearly a 40 percent reduction in city property taxes. Voting for FLOST is voting to give yourself a tax cut.
Voting against FLOST means voting to keep your taxes higher.
Non-residents contribute
Another important point to consider is that it is estimated that 35 to 45 percent of these taxes are paid by non-residents who work, shop, or visit Liberty County.
This allows us to invest in Liberty County and its municipalities with outside dollars. This means that folks who live outside of this community, but who use Liberty County’s roads, bridges, and other services would be required to contribute to the maintenance and improvement of the County’s infrastructure. It also means that a large portion of the significant costs associated with our infrastructure will be borne by people who live outside of Liberty County, but who benefit from our infrastructure.
Accountability and local control
Both the TSPLOST referendum and the FLOST referendum are the result of careful planning and local collaboration.
TSPLOST allocations are clearly laid out, and annual reporting is required so taxpayers always know how their dollars are used. FLOST revenue will be applied to reduce property taxes.
Under Georgia law, FLOST revenue can’t be used for anything except giving taxpayers a tax cut by reducing the millage rate. The breakdown of FLOST revenue, approximately 61.5 percent to the county, 33.7 percent to Hinesville, and the remainder to Flemington and Walthourville, is largely based on the distribution of the population throughout the County and the municipalities located within it.
Our community deserves better
Infrastructure isn’t just concrete and asphalt. It’s opportunity. Safe, reliable roads reduce commute times, attract businesses, and make our neighborhoods more livable.
At the same time, property tax relief frees up income for households to invest back into a better life for yourselves through your own personal savings, everyday living costs, home improvements, and our local economy through small businesses.
At a time when costs for everyday goods and services seem to rise faster than incomes, this is our opportunity to vote to bring down the price of living in Liberty County.
Your vote is a vote for progress
This November, you hold the power to choose stability and quality growth for Liberty County. Voting yes on TSPLOST means safer roads, improved infrastructure, and a stronger ability to leverage state and federal dollars for our future.
Voting yes on FLOST means property tax relief and greater prosperity for all property owners; that’s something all of us should support.
I firmly believe these investments are the most practical path to a stronger, more resilient community. Early voting begins October 14 and lasts through October 31.
This includes Saturday, October 18 and Saturday, October 25. Election Day is November 4.
Please get out and vote for Liberty County’s future. If you want to invest in your community’s future and if you think your property taxes should be lower, then vote yes for TSPLOST and vote yes for FLOST.
Luke Moses, an attorney at Osteen Law Group, is a board member of the Liberty County Development Authority.