Commissioner Questions Landowner Burden as Quarter-Cent Sales Tax Heads to Voters
Board of County Commissioners • Macon CountyOctober 13, 2026
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Macon County's third try at a quarter-cent sales tax reached the commissioners on Oct. 13, 2026. Committee volunteers described a fact-based education campaign, and one commissioner pushed back on who would pay. The board also declared the Bartram Academy building surplus, funded a $37,000 study for a new East Franklin school and started renegotiating fire department contracts.
- Quarter-cent sales tax committee estimates $2.2M to $2.4M a year; a commissioner calls it a "direct tax increase on landowners"
- Bartram building declared surplus, 4-0, clearing the way for a Boys and Girls Club lease, with Commissioner Danny Antoine recused
- $37,000 East Franklin School study approved from contingency to support a bid for a $42M state grant
- Franklin High School stays on time and on budget for an August opening
- Residents press for a countywide dark-sky lighting standard with a 3,000 Kelvin cap
Quarter-Cent Tax: Education Pitch, Landowner Pushback
Why it matters: The measure would raise the county sales tax rate from 6.75% to 7%. The tax has failed twice before, and the board's discussion showed that questions about who pays are still open.
Where things stand: Betsy Basedt, a member of the Quarter Cent Sales Tax Committee, walked commissioners through the group's website, flyers, booths at early voting sites and talks to community groups. She stressed that the committee is educating voters, not advocating, and that it has spent no county money.
"So our role has been to educate," said Basedt.
The committee's estimate: "The estimate is between $2.2 and $2.4 million a year," Basedt said. She put the split at "40% is visitors, is paid by visitors, and 60% is paid by residents." She noted that several categories are exempt, including unprepared groceries, prescriptions, vehicles and utilities.
The wording on the ballot is fixed. "We are not able by general statute to change what it says," Basedt said.
The other side: One commissioner asked what share residents would pay as landowners and framed the tax bluntly. "One of the biggest problems is it is a direct tax increase on landowners," said the commissioner.
The same commissioner floated a trade-off: if the tax passes, "you reduce property taxes to offset what the property owners would pay in the increased sales tax." For scale, County Manager Warren Cabe said each mill of property tax raises about $1.3M.
Decisions and stakeholder impacts: The board took no action, since this was an informational update. Commissioners thanked the committee. Cabe noted that the Town of Franklin had adopted a resolution of support, which was mentioned earlier in the meeting. The offset idea is worth tracking. It would change the measure from new revenue into a partial shift of the tax burden from property owners to shoppers, including visitors. Residents who rent and businesses that depend on visitors would feel that shift differently than landowners would.
What's next: The question goes to county voters. No board action on a property tax offset was proposed or scheduled.
Bartram Building Freed for Boys and Girls Club
Why it matters: The vacated school building could house free after-school and summer programs. Commissioners, however, worried that taxpayers could end up paying for an aging roof and HVAC system.
Where things stand: Jennifer Love, Director of After-School Adventure and Summer Adventure Camp programs for Macon County Schools, and Carmen Waite, CEO of the Boys and Girls Club of the Plateau, described a plan for the club to lease the building. The school system's own programs would end, and their students would get priority. "We would dissolve those programs," said Love.
Cabe explained what the vote does and does not do. The school system owns the building and would negotiate the lease. "Your resolution essentially says that you have no use for the building and you will allow them to continue using it for another purpose," he said.
The other side: One commissioner said they wanted to make sure county taxpayers would not be left paying for building costs. Waite said a draft memorandum of understanding (MOU) includes a pre-inspection and assigns upkeep to the club: "we would be responsible for the exterior and interior maintenance and the improvements that you talked about."
Board Chair Josh Young sided with the plan: "I think the taxpayers still get a return on their investment."
Decisions and stakeholder impacts: Commissioner Danny Antoine recused himself, citing a conflict of interest. County Attorney Eric Ridenour said Antoine would face a direct financial impact from the vote. The board accepted the recusal 4-0. Commissioner Barry Breeden then moved the surplus resolution, Young seconded it, and it passed (For: 4, Young, Vice Chair Gary Shields, Breeden and Commissioner John Shearl; Against: 0; Recused: Antoine). Families in the current school-run programs would move to free club programming. The county's risk depends on how the final MOU is written.
What's next: Macon County Schools and the club will negotiate the lease and finalize the MOU.
$37,000 Study Aims at $42M School Grant
Why it matters: A new East Franklin school, estimated at $38M to $40M, could replace a 1950 building and ease crowding at other schools. Most of the cost could be covered if the county wins a $42M needs-based school capital grant.
Where things stand: A Macon County Board of Education representative identified as Tracy presented two Masters Architects options: $94,500 and $37,000. She cited sewer, power and roof problems in the aging building, along with crowding elsewhere in the district. "This building was built in 1950, the same as Franklin High School was," she said. She added that an independent assessment "helps us to check off that rubric for the grant cycle."
Decisions and stakeholder impacts: Breeden moved to approve Option 2, the $37,000 study, as a budget amendment out of contingency. Shields seconded. The chair declared the motion passed but did not announce a tally. Commissioners agreed to pay the architect directly. For a relatively small amount of contingency money, the county is positioning the district for state dollars that could cover most of a new building.
What's next: Macon County Schools will use the assessment in its grant application.
Capital Projects: Franklin High and Carson on Track
Where things stand: Josh Cochran, assistant project manager with Carroll Daniel Construction, showed a drone time-lapse of the new Franklin High School and highlighted its career and technical education (CTE) labs. "We are currently still on time and on budget," said Cabe. The design for the Panther Drive and Porter Street intersection is with the state Department of Transportation (DOT). Agriculture programs will relocate in January, and the Board of Education said they will use the Bartram campus. Young confirmed the school will open in August.
What's next: Next summer will bring demolition of the old campus, parking work and student transitions.
Separately, the Carson Convenience Center cleared its federal "cross-cutter" review. That review covered the Bald and Golden Eagle Act, the National Historic Preservation Act, the Clean Water Act and the federal wetlands executive order. "I'm proud to say that as of last week, we have successfully checked all those boxes," Cabe said. The project, funded partly with state Department of Environmental Quality (DEQ) money, now heads to bid. Staff dropped the lower soccer field area to avoid an archaeological dig and the delay it would cause. A multi-use or soccer field near Parker Meadows can be pursued later. Easement issues are nearly resolved, pending signatures.
Residents Ask for Dark Skies
Why it matters: Speakers tied night-sky protection to astro-tourism and farm income. Highlands and Jackson County already have lighting ordinances.
Where things stand: Ann Hungerford, a public commenter, said Macon County has some of the darkest skies in the eastern U.S., near the Pisgah Astronomical Research Institute and Mayland Earth to Sky Park. "I ask for the board to please direct the planning board to draft a baseline dark sky light pollution overlay for Macon County," she said. Her proposal would set a 3,000 Kelvin maximum and require full downward shielding on new business and landowner lighting.
Sarah Johnson, a public commenter from Otto, supported dark-sky rules for major development. She described lightning bug walks on her family's farm that depend on dark skies. Johnson also said that, at a planning board meeting, "a man who was elected vice chair has admitted to signing an NDA for past data center projects in another location." She linked that concern to lessons from Helene about the need for strong ordinances.
What's next: Commissioners did not respond to either speaker or make any commitment.
- Fire contracts: Commissioners voted 5-0 (Shearl moved, Breeden seconded) to give the required eight-month notice ending current fire department contracts June 30, 2027. Negotiations will address payments when one department covers for another.
- Opioid settlement: The fund holds $2,699,697. No money can be spent until Omni Institute finishes a strategic plan, expected to take about seven months and funded by a $300,000 Dogwood Health Foundation grant.
- 2027 reappraisal: The 2027 and present-use Schedules of Values were adopted 5-0, starting four weeks of required newspaper advertising.
- Surplus lots: The board finalized a $1,600 sale of Lot 168, Wataga Vista. It also sent low offers on Copeland Lot 7 ($1,000) and Watauga Vista Lot 454 ($750) into upset bidding, both 5-0.
- Green Light for Veterans: The board voted 5-0 to light county facilities green Nov. 4-11, 2026, and encouraged residents and businesses to join.
Looking ahead: Cabe proposed holding a single special meeting on Dec. 7 that would combine the post-election swearing-in with regular business. Young signaled support, and the plan is expected to be formalized next month.