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Stephens County wants tax break over S.C. counties
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TOCCOA, Ga. All of Stephens County should be designated a Tier 1 economic community, according to the chairman of the Stephens County Development Authority.
Bob Defenbaugh recently asked Stephens County Commissioners to sign a letter requesting that Georgia’s Department of Community Affairs give the county that designation.
“Tier 1 status means, in a nutshell, that it provides us with a competitive advantage that is equal to the people we compete with in South Carolina for jobs, expansion and new industries,” Defenbaugh said.
The state is divided into four economic tiers that determine what kind of tax advantages a new or expanding business could have: the lower the tier, the more tax advantages. Currently, Stephens County is a Tier 2 county, except for an area near the Coats and Clark plant, which was reduced to Tier 1 after the plant closed.
In contrast, the entire state of South Carolina is in a Tier 1 status. Therefore, businesses often get better tax advantages then if they crossed the state line into Stephens County. Defenbaugh said getting the entire county the new designation will make the area more appealing to potential business clients.
“Basically, Tier 1 status will just give us another brick in the building process to make us the most competitive county in Georgia in terms of attracting new or expanding businesses,” he said.
County commissioners unanimously agreed to support the request. Defenbaugh said he hopes to hear something about the change before the end of the year.


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