Macon County commissioners ran through a lengthy agenda on Tuesday night, addressing potential 2027 taxation issues, opioid settlement plans, and recognition of veterans under operation green light.
Property tax changes
With little fanfare, Commissioners approved the 2027 Proposed Schedule of Values, Standards and Rules presented by Abby Braswell, the county tax assessor.
Braswell explained that with the approval, the procedures used to appraise real property in Macon County at its market value or present-use value would now be advertised for the next four weeks to inform the public of the new schedule taking effect January 1.
Sales Tax
On another tax front, a much lengthier discussion ensued as Betsy Baste presented on the efforts by the quarter-cent sales tax committee, which has an initiative on the November 3 ballot to raise the county sales tax from 6.75% to 7%.
Baste said that because there are so many misunderstandings the committee is attempting to “get as much contact with the public as we possibly could to educate them about the actual effects so that there was not a lot of room for misunderstanding what this is about. And there have been many misunderstandings we found along the way.”
To dispel common misperceptions, the committee developed a website, a Facebook page, and a public speaking campaign to provide factual information and answer questions about the intent of the tax increase.
“This was a very diverse group of people who were put together from all walks of life here in Macon County with different political ideals, different ways of looking at the economy,” said Baste. “And we all came together, sometimes had some disagreements, worked it all out, and came up with a way that we could best get the information to people.”
She explained that the quarter of a cent is not charged on everything. It does not count towards unprepared food, for instance. Other items not impacted include groceries, prescription drugs, and electricity.
“The biggest misunderstanding is that it does not apply to everything,” she said.
Demonstrating how a durable good would be affected, Baste gave the example of 50-inch TV advertised locally costing $499. Under the current sales tax, the final cost would be $532.68. If the sales tax were to be increased, the cost would rise to $533.93.
“I don’t know about you, but if you’ve ever been anywhere near Walmart during Super Bowl and any of those big times when people all go get new TV, I think at that point in time, $1.25 is not going to make or break that TV sale,” she opined. Especially since all surrounding counties have already raised the sales tax.
How new sales taxes could be used
Baste explained the additional funds could be used by commissioners to cover shortfalls for law enforcement, emergency medical services, fire departments, seniors, education, animal services, or capital improvements.
Past campaigns had planned funding for only one essential service – education – and had partly failed due to concerns of community members on not having flexibility to meet the most urgent needs.
Baste noted that the additional tax should bring in $2.2 to $2.4 million of revenue per year, 40% of which would be paid by out-of-town visitors.
“One of the biggest problems is it is a direct tax increase on landowners,” said Commissioner John Shearl said. He was concerned more than half of the tax would be paid by full-time, year-round residents.
Baste parried back, “So are you proposing we raise property taxes instead?”
Shearl responded, “No. What I’m proposing is, if we want this to pass, and I’m not saying it’s not going to, you reduce property taxes to offset what the property owners get paid in the increase.”
Opioid settlement, convenience center, fire department contracts
During the meeting, a number of routine updates took place. Highlights include:
- Opioid settlement: County manager Warren Cabe provided the annual update regarding last year’s balance, 2026 collections, and interest earned. The county has a balance of $2,699,697. Through separate funding from the Dogwood Health Trust, the county contracted the Omni Institute to develop a strategic plan to implement use of the funds. Public feedback sessions are expected to be set up as the process moves forward.
- Carson Convenience Center: The county has completed all mandatory cross-cutter reviews required under federal law to move forward with construction. An option to add a soccer or multi-purpose field will remain in the plans but be put on hold due the additional archeological and other reviews required to break ground in the designated area for the field.
- Green Lights for Veterans: Commissioners approved a resolution that in observance of Operation Green Light for Veterans, Macon County will illuminate designated county facilities with green lighting from November 4–11, 2026, as a visible expression of appreciation and support for veterans and their families.
- Fire department contracts: Commissioners approved to terminate all existing fire department contracts on June 30, 2027.
“It sounds rather harsh,” said Cabe regarding the fire departments. But the county has to provide an eight-month notice that it is starting the renegotiation process to have new contracts finalized by July 1, 2027. The county plans to add new verbiage in all contracts from lessons learned during the 2025 Cowee-Burningtown Iotla fire departments shared coverage and merger process.
