America’s economy has entered a long period of decline, a recession so deep it’s brought comparison to the Great Depression of the 1920’s. We haven’t seen bread lines wrapped around the block (although The Care Mission is slammed each day it’s open) but many families – especially families in Walker County – have been hit especially hard by this situation. Things for many will only grow worse as BlueBird closes next month; another 350 jobs gone forever.

Government leaders from the White House down have stepped in to do whatever they can (or at least promise whatever they can) to ease the suffering of America’s families. Walker County’s sole commissioner has also chimed in, promising in a recent interview to do whatever necessary to help find new jobs and ease the suffering of BlueBird workers and other unemployed county residents.

“I want the people of Walker County to know that I am committed to leaving no stone unturned when it comes to attracting new opportunities to support the livelihood of our county.”

That quote, taken from the Messenger’s story about BlueBird closing, should have capitalized the word “county” and made it a proper name, because Heiskell didn’t mean the county residents, she meant the County itself, as in the Walker County Government. And Tuesday her plans to help the County were made evident with an announcement of impending property tax increases for county residents: “Residents should understand that any discussion of a property tax increase comes out of a growing necessity and not by choice .. I understand fully the difficulty that many residents are having trying to make ends meet these days.”

..and now that chore is going to get a little harder. But not for her. Not for David Ashburn, not for Steve Wilson, not for Jeff Mullis who is paid handsomely by Walker County (and Dade, and Catoosa, and Chattooga) for his role as a leader of the useless Joint Development Authority. Heiskell defended her decision by saying county employees did not receive cost-of-living raises last year and will not receive them in 2010 either – but those employees (including herself and her office staff) have been given no pay cuts or benefit reductions, unlike the many county residents whose pay has been cut down to zero.

County employees have also seen no reduction in employee benefits. Bebe and others on the county payroll still enjoy free memberships to a Chickamauga gym (located near Heiskell’s home), a free health clinic in the commissioner’s office, and free county-funded repair of their personal vehicles. (Well that one might be for the commissioner only). Heiskell also has a brand new office, purchased by the county, that hasn’t been moved into or used yet.

Department budgets have already been cut, Road Department funding is less than half of what it was ten years ago under Buddy Chapman, and the county roads are beginning to show it. But this tax increase isn’t to fund road repairs, nor is it to benefit critical departments like Fire/Rescue, Walker County Schools (which set their own tax rate), or the Sheriff’s Department.

According to Heiskell, the increase is to pay for the 911 center because cell phones aren’t taxed like land lines used to be, reducing the funding available for crucial services like 911 dispatch. Bebe apparently doesn’t have a cell phone herself, or has one and doesn’t pay the bill (wonder who does..) otherwise she would have noticed that cell phones are taxed at the federal, state, AND county levels. As much revenue comes into the county coffers for cell phones as ever came from land line phones, and any risk to the future of 911 is a problem of mismanagement as much as it is of funding.

In a later report, Heiskell claimed the tax increase would be necessary to offset “an $800,000 sales tax deficit.” That claim, while questionable, actually makes sense – but not in the way she hopes it does.

Georgia has a blanket sales tax of 4% on everything except food, which is untaxed. Local counties have an option of applying three different 1% taxes on top of the state’s take. Those taxes are for schools, one to offset the homestead exemption on property taxes, and the Special Purpose Local Option Sales Tax. Walker County currently applies all three, bringing the tax on food to 3% and the tax on everything else up to 7%. The first tax goes directly to Walker County Schools and doesn’t impact the county’s operating budget. The second tax, the homestead exemption, goes into the general budget and is the primary issue she’s discussing. The third tax, SPLOST, goes into a special reserved fund and pays down bonds used (in theory) for special infrastructure projects, like road paving and rural water access.

A decrease in sales tax revenue would impact the homestead exemption, which allows older residents to pay a reduced rate on their property tax. That’s something the commissioner cannot change legally, and wouldn’t want to change politically since a majority of county voters are older and qualify for the exemption. So part of the property tax increase will cover that. But what hasn’t been addressed is what the sales tax decrease does to SPLOST.

SPLOST was renewed by Walker County voters in 2008 (despite our objections), authorizing the county to sell $24 million in SPLOST bonds. The amount raised was based on an estimate (guess) of $38 million SPLOST would bring in over the five year period. The money raised was then handed out to various agencies in the county, including city governments, so they could get construction projects done. Walker County spent SPLOST to buy property in Kensington, build a new community center in Villanow, construct a new fire hall on Old Mineral Springs Rd. that was completed in 2009 but won’t open until 2012, and other various and assorted projects. Other municipalities (including Ft. Oglethorpe) were given a share as well, and LaFayette spent its portion on the golf course, new softball fields, tacky Christmas lights, an airport expansion, and other projects deemed critical by the city council.

Funds raised by SPLOST are long since spent, but the bonds that generated that funding must still be paid off. While SPLOST money cannot go to the county’s general budget, the county’s general budget is on the hook for SPLOST bonds when the SPLOST tax itself isn’t enough to pay them off. That payoff comes to some $400,000 a month ($24 million divided by 60 months) before any interest or dividends are factored in. If the county’s general budget, money from property taxes and the homestead exemption sales tax, are now forced to cover part of the SPLOST bonds then it’s no wonder we have such a shortfall.

Commissioner Heiskell has called for public meetings to “discuss” (read:announce) the tax increases. Those meetings will be held in her office at 10 AM on Friday the 16th, 6 PM the same day, and again at 10 AM on July 23rd. The meetings weren’t announced until this Tuesday, which leaves little time for most working people to prepare to attend – but every person in Walker County, working or not, property owner or not, should make an effort to appear. The Commissioner’s office is small, so those wishing to attend are advised to arrive early before the space is filled with Chickamauga Mafia Yes-Men who support the commissioner’s every decision.

Those who attend should be prepared not just to listen, but to ask questions and speak up. Concerned citizens need to ask Heiskell where the money really goes, and demand audited financial statements from the county that explain what existing taxes have gone to. With a sole commissioner in charge of the county, Walker lacks accountability – accountability that can only exist when concerned citizens are willing to speak up, ask hard questions, and demand real answers from the commissioner.

This tax increase isn’t just an issue of personal hardship, but impacts every business and farm in the county. Businesses already stretched thin by the economic situation might be encouraged to pack up and leave, or close down entirely, by the increased tax rate. The county’s few remaining productive farms will also be challenged by this increase, forcing more farmers to divide their fields up into tracts for housing development that may never come. Closed businesses and farms lead to more jobs lost, deepening the economic problem county residents already find themselves in.

The government is meant to serve the people, to provide essential service like fire, police, and transportation infrastructure. When Walker County demands its citizens cough up more taxes during already-hard times in order to continue funding luxuries and useless projects, those citizens should in turn demand accountability and a change of leadership. We don’t HAVE to accept this or let anyone treat us this way.