The Town of Highlands Board of Commissioners swore in new member Jim Tate and returning members Eric Pierson and Amy Patterson at its Dec. 11 meeting, marking a new chapter for the board ahead of 2026. Outgoing Commissioner John Dotson was honored with a plaque and remarks from Mayor Patrick Taylor, followed by a standing ovation from fellow board members and the audience.
“You’ve been held in esteem by your fellow commissioners and colleagues, and people have appreciated your work with the citizens, because you’ve always put the benefit and welfare of the citizens first, what is best for this community, and we just want to acknowledge your service. So thank you so much,” said Taylor, who addressed Dotson directly.
Workshop focuses on accommodations tax
The meeting was preceded by a workshop focused on potential occupancy tax legislation changes. Taylor outlined several propositions for consideration, including updating or changing the Macon County 1985 Room Occupancy Tax Enabling Legislation, considering an increase to the room occupancy tax rate, expanding the local decision-making process over how the room occupancy tax is allocated, and making the Tourism Development Commission process more transparent and open to the public for review.
Taylor also listed possible uses of room occupancy revenues, including parking from First to Third Streets, downtown tree and landscape maintenance, sidewalk construction and maintenance, and skate rink maintenance among others.
Discussions ensued, with Commissioner Jeff Weller stressing the importance of communicating with stakeholders, including the Chamber of Commerce, while Commissioner Amy Patterson emphasized the benefits of a two-thirds, one-third occupancy tax model.
“I just think that if we’re going to have a conversation, I think that’s great, but there should be a task force,” said Weller. “There should be somebody actually looking at the fine details of this that involves stakeholders at all levels, locally, in Franklin and whatever else we need to do.”
Richard Delaney, the President and Managing Director for Old Edwards Hospitality Group, Inc., spoke to the board and voiced his strong opposition to raising the occupancy tax.
“The last thing we need is for any room rate increase that we could possibly apply or impose to our guests be gobbled up in the form of additional occupancy tax,” said Delaney. “They look at one bottom line, and increasing occupancy tax increases that bottom line and makes us all seem more expensive in a time when everyone thinks things are too expensive.”
Any changes for this year that require local legislation must be completed by April 2026.
Chief Holland provides update on church incident
Following the conclusion of the workshop, the board turned its attention to Police Chief Andrea Holland, who shared an update regarding the bomb threat called into the Church of the Incarnation. She was met with a round of applause from board and audience members for her efforts.
“On behalf of the council, we want to thank the police department for all the work that y’all did in your response, the sheriff’s department also, as they changed immediately to full force in support of the SBI that was very critical in involving the bomb squad,” said Taylor.
Tate named Mayor Pro-tempore, Ward updates other projects
Jim Tate was also unanimously elected mayor pro-tempore and Town Manager Josh Ward provided updates on the third circuit along Highlands Falls, which is now active. Bids for the fourth circuit at Franklin Road will reopen in January, while discussions on the new playground price are ongoing, with a final estimate expected by the end of the month.
The meeting concluded with a unanimously approved motion to restrict the entire Town Hall lot to solely town employee parking from 8 a.m. to 4:30 p.m., Monday through Friday.
The next Board of Commissioners meeting is scheduled for Jan. 15, 2026.
Zoning Board reviews written ruling for staff appeal
The Town of Highlands Zoning Board of Adjustment met on Dec.10 to review and approve the written ruling for staff appeal 121124A. This action followed the board’s decision to reverse and withdraw the written determination of Planning and Development Director Michael Mathis regarding the Willoughby Family Farms, LLC-owned property at 336 Worley Road, Highlands, North Carolina.
The board consulted with Attorney Evan Lee on what needed to be included in the appeal, emphasizing the need to define short-term rentals and establish that the owner failed to provide sufficient evidence that the property was actively rented for compensation.
“That’s going to be important for an appeal,” said Lee. “We need to add the point to clarify that the owner did not provide adequate evidence, and that it was his job to rebut that presumption.”
They also agreed to add a conclusion stating that, based on its interpretation of the Highlands Board of Commissioners’ intent in the original unified development ordinance, a property “in operation” is one that is actively rented for compensation, not simply listed. The Zoning Board determined that the property did not satisfy that condition.
A motion to include the discussed changes and determine the next steps was unanimously approved.
“Evan is going to write the additional findings of fact and conclusions of law that we’ve discussed. I’ll review it and sign the final document,” said Chairman Margot Teed.
- Mitch Stone
reporter@highlandsnews.com