Almost seven years ago Chattooga County voters went to the polls and approved what is known as "Freeport Tax Exemption."   The measure was never implemented under the administration of then Commissioner Mike Dawson. 

"Freeport Tax Exemption" is an exemption on tangible personal property owned by a manufacturer.  It exempts inventory of goods in the process of being manufactured or the raw materials to make those goods; inventory of good produced in the county and held in inventory for not longer than 12 months; and inventory that is held as of January 1st that is scheduled for shipment within the next 12 months.

The issue came to light in the 2008 Campaign for Chattooga County Commissioner.  At the time Jason Winters made the issue one of the key components of his campaign.  In the Democratic Primary of 2008, incumbent Commissioner Mike Dawson said that the county was not ready for Freeport Exemption.  Republican Candidate Charles Black echoed the same thing in the General Election saying that Chattooga County should improve infrastructure before implementing Freeport Exemption. 

When Commissioner Winters took office in 2009 he immediately implemented Freeport Tax Exemption in Chattooga County.  The commissioner, in keeping with his campaign pledge has continued to increase the exemption each year – this year it was increased to 60%.  The Freeport Tax Exemption is seen as a means to increase industry.  Most counties in Georgia offer some form of Freeport Tax Exemption.