BALDWIN, Ga. — The Baldwin City Council is expected to take up final adoption of the city’s fiscal year 2027 budget during a special called meeting June 23, while also receiving updates on two sales tax initiatives that could shape the city’s financial future.
The meeting is scheduled for 6 p.m. at Baldwin municipal courtroom.
Council members reviewed the proposed budget during a public hearing June 16, when Finance Director Angela Adams presented the first detailed financial figures for the spending plan. The proposed budget projects approximately $8.79 million in revenue and $8.74 million in expenditures, leaving a projected surplus of about $43,800.
The budget must be adopted by June 30 before the start of the new fiscal year.
The proposal includes a 3% cost-of-living adjustment for all city employees and several staffing changes, including the restoration of an administrative assistant position in general administration and the elimination of a front-desk position in the Public Utilities Department.
The budget review marks a significant milestone for the city after officials earlier this year uncovered accounting gaps that required a comprehensive review of financial records and fund balances.
Adams has spent the past several months reconciling accounts, reviewing revenue sources and restructuring financial reporting practices. During last week’s hearing, she told council members the city is working to more clearly identify restricted funds so future financial statements will distinguish between available cash and funds that are legally restricted for specific purposes.
Council members praised the work during the hearing, with Councilman Joe Elam saying city staff were “honoring facts” by producing a budget aligned with actual revenues and expenditures. Councilman Erik Keith said the revised financial picture has provided long-awaited clarity after months of uncertainty.
No members of the public attended last week’s budget hearing, and no one signed up to comment on the proposed spending plan.
LOST agreement also on agenda
In addition to the budget, the council is expected to review matters related to the Banks County Local Option Sales Tax (LOST).
Mayor Doug Faust said council members will discuss how LOST revenues should be allocated among city priorities in the Banks County portion of Baldwin and review the final wording of an intergovernmental agreement related to the tax distribution.
LOST revenues are distributed among local governments based on negotiated agreements and provide funding for general government operations while helping offset reliance on property taxes.
Habersham FLOST presentation expected
The council is also expected to receive information on Habersham County’s proposed Floating Local Option Sales Tax, or FLOST.
According to Faust, Habersham County officials plan to send a representative to explain the proposal and answer questions from council members.
Unlike traditional sales taxes dedicated to specific projects, a FLOST is designed to provide property tax relief. Faust said preliminary estimates indicate the tax could reduce property taxes for Baldwin residents in Habersham County by approximately 3.6 mills if approved and implemented.
The mayor cautioned that any property tax reduction would not be immediate, noting that a FLOST would likely take a year or more to implement and begin generating revenue.
The June 23 meeting is open to the public.
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