Tax Abatements and Incentives: Who Benefits?
Over the last twenty-four hours, local residents have voiced loud frustrations over the latest round of tax abatements handed out to large corporations. Particularly the new Publix development on Mooresville Rd. That property was recently annexed into the City of Athens and awarded a staggering $5.6 million in tax abatements, another $1 million in road improvements, and a grant match exceeding $600,000. In total, the city is investing more than $7 million in this project.
It’s been stated, the new Publix will bring in over 100 jobs and more than $20 million in annual revenue, and that may be true. But the outcry isn’t necessarily about Publix, it’s about what this pattern represents. Many feel that local businesses have been left behind.
Starting a small business is already an uphill climb. Finding investors, securing a location, and renovating to meet code are all costly steps, long before a single dollar is earned. The city’s beautification requirements often force small owners to spend $10,000 or more on landscaping, brickwork, or sidewalks just to comply. These are expenses paid out-of-pocket, with no promise of reimbursement or support.
And while small businesses are busy scraping together funds to open their doors, the city is rolling out multimillion-dollar incentive packages for national chains. Local business owners are summed up perfectly; They are the ones sponsoring the ball teams and community events, but are the ones left out in the dry.
It’s a bitter contradiction to the city’s favorite tagline, “Shop Local.”
Even a small fraction of the tax abatements given to large corporations could make the difference between a family-owned business staying open or closing its doors.
If City Hall can roll out the red carpet for national chains, why can’t it at least roll out a welcome mat for its own? The council shouldn’t get to pick and choose who’s “worth helping.” Because when that happens, it’s not about sound economic strategy anymore, it’s about relationships, favoritism, and reputation.
The Olive Garden Question
The public’s concern deepened when, buried on page 11A of a recent Athens News Courier issue, a notice quietly appeared announcing another upcoming abatement. This time for Olive Garden.
According to the notice, the City Council will consider adopting a resolution at its next meeting on Monday, October 27, 2025, “in connection with an economic development project.” The proposal is expected to bring in 80 new jobs and generate approximately $4.5 million in annual taxable sales.
Under the proposed agreement, the city would reimburse Olive Garden 100% of the city’s sales tax revenue generated by the restaurant; for up to six years or until $600,000 has been paid back, whichever comes first.
This arrangement isn’t unique. In fact, most abatements and incentives are formally published in the Athens News Courier as public notices, typically buried deep within the classifieds section. City meeting minutes often note that the Courier is considered the newspaper with the largest local circulation, satisfying the state’s legal requirement to post such notices at least seven days in advance.
But one could argue that relying solely on this method is outdated, especially in a digital age where many residents never see these notices. When major abatements involving millions in public funds are approved with minimal public awareness, the question becomes: Can this process really be called transparent?
A Pattern Years in the Making
Abatements aren’t anything new in Athens. The city’s first recorded one dates back to 2008, for the original Publix on Highway 72. But since then, it’s fair to wonder just how many more have quietly followed. How many millions have been promised, and to whom? What connections exist beneath the surface? For nearly two decades, this has been standard practice among Athens’s inner circle. But silence no more, the people are finally beginning to see what’s been going on.
While it’s common for cities to use incentives to attract industry, the repeated use of abatements for chain restaurants and retail developments has many residents questioning priorities. Some say incentives make sense when used for major employers or manufacturing facilities that bring long-term stability and higher wages. But offering similar benefits to large restaurant chains while small, homegrown businesses receive little to no support, feels like a misplaced strategy.
In the end, local business owners feel forgotten. They’re the ones who show up at community events, sponsor local causes, and know their customers by name. They built this city’s identity — yet they’re often treated as an afterthought. If even a small fraction of tax abatement was shared with a small family owned local business, it could mean the difference between make or break for small businesses and help keep their doors open!
City Justification
Mayor Ronnie Marks explained it simply: 42% of the City’s budget comes from sales tax. Athens has a 3 cent sales tax, 1.3 cents goes to the City general fund, 1.2 cents to Athens City Schools, and the remaining .5 cents being allocated to capital projects. The logic is straightforward: the more revenue the city generates, the more money flows into both budgets. On the surface, that makes perfect sense.
But here’s where things get interesting. The resolutions attached to these abatements often include similar language stating:
“The City has determined that it is in the City’s best interest to provide economic development incentives to the Company in order to facilitate the development, construction, and establishment of the Project, and that such expenditure will serve a valid and sufficient public purpose, notwithstanding any incidental benefit accruing to the Company or any other private entities.”
So, by the City’s own wording, these incentives are justified because they supposedly serve a “public purpose” — even when the primary benefit goes to a private company. That raises an important question: is it truly in the City’s best interest to continually invest in large corporate businesses while smaller, local ones struggle to survive?
To be fair, a handful of local businesses have received abatements over the years, but they are few and far between, and often a fraction of what’s awarded to major corporations. But are our small businesses not worth investing in too? Aren’t they just as much in the city’s “best interest” as the big corporations we keep rewarding?
The Tip of the Iceberg
This is only the beginning. What you’ve read here is just the tip of the iceberg. Over the coming days, The Limestone Lowdown will take a deeper look at how tax abatements and incentive packages are granted.
Because the story of economic growth in Athens isn’t just about numbers on paper, it’s about people, priorities, and the pattern of decisions shaping our community’s future.
What Comes Next
This is the first in a series of articles from The Limestone Lowdown exploring how tax abatements, incentives, and city partnerships are distributed — and who truly benefits from them. In the weeks ahead, we’ll break down which companies have received abatements, what those deals cost taxpayers, and how small business owners can advocate for fairer treatment.
The Limestone Lowdown: Real talk. Local stories. Accountability for Athens.
*This article represents the author’s opinion based on public information and firsthand community accounts. Readers are encouraged to review available records and form their own conclusions.
LEGAL DISCLAIMER
This investigative work is based on verifiable public records and first-hand correspondence. All conclusions are drawn from evidence available in the public domain. No statement herein should be construed as an allegation of criminal conduct unless confirmed by official record or legal finding
