Project Funding Sources

What is T.S.P.L.O.S.T.

A Transportation Special Purpose Local Option Sales Tax (TSPLOST) is a 1% sales tax collected for a specific program of transportation projects.  For a TSPLOST to be enacted, it must be approved by voters in a referendum.  

General Guidelines for TSPLOST projects are below.  See Official Code of Georgia (O.C.G.A) 48-8-260(5) for more details.  

• Transportation purposes' includes roads, bridges, public transit, rails, airports, buses, and all accompanying infrastructure and services necessary to provide access to these facilities.  

• Roads, streets, sidewalks, bicycle paths, and bridge purposes such as:

  • acquisition of rights of way

  • construction

  • renovation and improvement, including resurfacing

  • relocation of utilities

  • improvement of surface-water drainage; and/or

  • patching, leveling, milling, widening, shoulder preparation, culvert repair, and other repairs necessary for their preservation. 

• Stormwater and drainage capital outlay projects, in conjunction with transportation projects.  

these transportation projects would otherwise be paid for with General Fund and property tax revenues. 

TSPLOST Funds and Expenditures

What is S.P.L.O.S.T.

A SPLOST (Special Purpose Local Option Sales Tax) is a 1% county sales tax levied by the county for the purpose of funding the building of parks, schools, roads, and other public facilities sometimes referred to as capital outlay projects.  The revenue generated cannot be used towards operating expenses or most maintenance projects.  

Capital outlay projects are defined as major projects of a permanent, long-lived nature, such as land and structures.  Among the projects explicitly included are road, street, bridges, police cars, fire trucks, and ambulances.  Georgia law allows counties complete discretion over the types of projects selected for SPLOST funding.  While funds cannot be used for most maintenance, the law does allow the expenditure of funds for maintenance and repair of roads, streets and bridges.  

A SPLOST is passed by a county commission and voted on by the citizens in a local referendum.  

A SPLOST only lasts five years, and always begins and ends with a full calendar quarter.  At that time, if the funds are still needed, it must be voted on again by the citizens.  

SPLOST must define the projects on which the money is to be used.  if enough money is raised before the full term of the tax period, it may be ended at the end of an earlier calendar quarter.  

SPLOST Funds and Expenditures

What is L.O.S.T

A Local Option Sales Tax (LOST) is a special purpose tax implemented and levied at the city or county level.  It is often used as a means of raising funds for specific local projects, such as improving area streets and roads or refurbishing a community's downtown area.  

LOST most often if not always requires a passing vote by the general public before they can be implemented.  Once implemented a LOST is levied for a temporary time period, usually five years.  As the expiration date approaches, another vote may be presented to the public.

The County and Cities use their annual LOST revenues to offset Property Tax Collections to fund projects within the county and cities. 

Annual L.O.S.T Revenues

What is L.M.I.G

The Local Maintenance & Improvement Grant (LMIG) is a Georgia Department of Transportation (GDOT) program that provides funding to local governments for transportation improvement, using a portion of state motor fuel tax revenue.  

The purpose of the LMIG program is to help local governments maintain and improve their roadway network and to provide local governments with greater flexibility and quicker project delivery. 

The annual LMIG allocation is based on a formula that considers the total centerline road miles and total population of each local government, compared to statewide totals.  

LMIG funds can be used for various eligible activities including: 

• • • Preliminary engineering

    • Construction supervision and inspection

    • Utility adjustments or replacement

    • Patching, leveling and resurfacing paved roadways

    • Grading, drainage, base, and paving existing or new roads

    • Right of way acquisition

    • Street lighting 

    • Beautification and streetscapes

    • Walking trails and tracks

    • Landscaping

There are match requirement for LMIG funding, which vary depending on whether a local government has implemented a TSPLOST.

• • • 10% match for local governments with a region TSPLOST

    • 30% match for those without a regional TSPLOST

    • Madison County currently has a Single County TSPLOST; therefor LMIG requires a 30% match 

LMIG Funds and Expenditures

What is L.R.A

A Local Road Assistance (LRA) is administered by the Georgia Department of Transportation (GDOT), providing funding to local government for road repairs and improvements.   

In order to be eligible for this program local governments must be in audit compliance with the Department of Audits and Accounts (DOAA). A local government must also be in compliance with the Department of Community Affairs (DCA) minimum standards under the Georgia Planning Act, related to immigration and the Service Delivery Strategy law.  

LRA funds are administered and distributed using GDOT's Grants (LMIG) Application system.  

Eligible activities/projects for LRA funds are the same as the LMIG program. 

LRA funds do not require matching funds from other sources. 

What is O.S.S

The Off System Safety (OSS) Program are funds from federal safety programs that are dispersed by Local Grants Office using data driven approaches based off crash data in each of the GDOT districts.  

Funds for this program are dispersed through the federal safety program in order to enhance safety measures on local routes through low-cost countermeasures. 

These low cost measures include;

• Striping 

• Sign replacement 

• Rumble strips

• Raised pavement marker installations.  

Conditions of this program include;

• All work must be completed within the existing rights of way 

• No additional pavement may be added

Application must be made annually each year to the districts State Aid Coordinator to be considered for funding.  

Projects are selected using a data driven approach.  The State Aid Coordinator for each district will identify projects by reviewing crash data for all counties in their district to determine where there is the greatest need for safety improvements.  

Whenever possible, local governments are encourages to provide written justification or any additional information regarding crash history and other safety issues in they roads system when making application for funding.