In 2026, commissioners moved to issue the $52 million in bonds for the new jail, and on July 20 approved a resolution calling a separate special election for November 3, 2026 on a new one percent sales tax (FLOST) intended to reduce property taxes, along with an intergovernmental agreement with the participating municipalities.
IssueHabersham Countyunder consideration
Habersham voters approve SPLOST VIII; county calls new sales-tax vote for November 2026
Voters approved a six-year, 1% sales tax and $52 million in bonds for county projects including the new jail in November 2025, and commissioners have now called a separate sales-tax vote for property tax relief in November 2026.
Latest
July 20, 2026: Intergovernmental agreement between Habersham County and Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mt. Airy and Tallulah Falls to impose the Floating Homestead Local Option Sales Tax (FLOST/PTRLOST)
What happens next
A special election on the new one percent FLOST sales tax is scheduled for November 3, 2026.
At a glance
What this means now
The story
County officials began planning a SPLOST VIII renewal in early 2025, initially eyeing a November 2026 vote. By April 2025, commissioners agreed to move the referendum up to the November 2025 ballot and began discussing a separate FLOST option under a new state law.
On July 21, 2025, the Board of Commissioners voted 4-1 to approve a SPLOST VIII project list totaling $38,595,535, with commissioner Tench dissenting.
At a special meeting on July 28, 2025, the board voted unanimously to approve a resolution calling the election and to approve an intergovernmental agreement with the county's participating cities.
Voters approved the measure on November 4, 2025 by a margin of 4,270 to 1,876. On November 17, 2025, commissioners declared the results, authorizing up to $52 million in general obligation bonds and continuing the 1% sales tax for six more years.
In 2026, commissioners moved to issue the $52 million in bonds for the new jail, and on July 20 approved a resolution calling a separate special election for November 3, 2026 on a new one percent sales tax (FLOST) intended to reduce property taxes, along with an intergovernmental agreement with the participating municipalities.
What happened
How this issue got here
Open any step for its supporting record. A proposal remains labeled as proposed until later evidence establishes an outcome.
ApprovedconfirmedResolution declaring results of November 4, 2025 election on $52 million general obligation bonds and continuation of the 1% Sales and Use Tax (SPLOST)
Motion by Commissioner Akins, seconded by Commissioner Woodall, and voted unanimously (3-1) to
approve with Commissioner Tench dissenting.
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Resolution declaring results of November 4, 2025 election on $52 million general obligation bonds and continuation of the 1% Sales and Use Tax (SPLOST)
Motion by Commissioner Akins, seconded by Commissioner Woodall, and voted unanimously (3-1) to approve with Commissioner Tench dissenting.
Appeared on agendaproposedResolution declaring results of November 4, 2025 election on GO bonds and continuation of the one percent sales and use tax
Consider/Approve Resolution Declaring Results of November 4, 2025 Election Determining the Issuance or Non-Issuance of Habersham County General Obligation Bonds and the Continuation of the One Percent Sales and Use Tax
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Resolution declaring results of November 4, 2025 election on GO bonds and continuation of the one percent sales and use tax
Consider/Approve Resolution Declaring Results of November 4, 2025 Election Determining the Issuance or Non-Issuance of Habersham County General Obligation Bonds and the Continuation of the One Percent Sales and Use Tax
Appeared on agendaproposedResolution declaring results of the November 4, 2025 election on Habersham County General Obligation Bonds and continuation of the 1% SPLOST (SPLOST VIII)
To approve a resolution declaring the official results of the November 4, 2025 election determining (a) the issuance of Habersham County General Obligation Bonds and (b) the
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Resolution declaring results of the November 4, 2025 election on Habersham County General Obligation Bonds and continuation of the 1% SPLOST (SPLOST VIII)
To approve a resolution declaring the official results of the November 4, 2025 election determining (a) the issuance of Habersham County General Obligation Bonds and (b) the
ApprovedconfirmedHabersham County Special Purpose Local Option Sales & Use Tax and Bond Referendum
Yes
1,964
2,268
35
3
4,270
No
1,026
816
33
1
1,876
Total Votes
2,990
3,084
68
4
6,146
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Habersham County Special Purpose Local Option Sales & Use Tax and Bond Referendum
Yes 1,964 2,268 35 3 4,270 No 1,026 816 33 1 1,876 Total Votes 2,990 3,084 68 4 6,146
DiscusseddiscussedSPLOST continuation ballot measure and $500,000 airport grant share allocation
$500,000 has been allocated in the project list for grant shares for airport projects
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SPLOST continuation ballot measure and $500,000 airport grant share allocation
$500,000 has been allocated in the project list for grant shares for airport projects
DiscusseddiscussedSPLOST VIII funding allocation for economic development and industrial park versus fire station
The county has designated $500,000
for economic development in the project list.
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SPLOST VIII funding allocation for economic development and industrial park versus fire station
The county has designated $500,000 for economic development in the project list.
Appeared on agendaproposedResolution calling an election on general obligation bonds and continuation of 1% SPLOST VIII sales tax
Resolution to Regulate and Provide for the Calling of an Election to Determine
the Issuance or Non-Issuance of General Obligation Bonds and the Continuation of a 1% Sales and
Use Tax (SPLOST VIII)
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Resolution calling an election on general obligation bonds and continuation of 1% SPLOST VIII sales tax
Resolution to Regulate and Provide for the Calling of an Election to Determine the Issuance or Non-Issuance of General Obligation Bonds and the Continuation of a 1% Sales and Use Tax (SPLOST VIII)
ApprovedconfirmedResolution to call an election on continuation of 1% SPLOST VIII sales tax and issuance of general obligation bonds
voted unanimously (5-0) to approve a resolution
to regulate and provide for the calling of an election to determine the issuance or non-issuance of general obligation bonds
and the continuation of a 1% sales and use tax (SPLOST VIII)
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Resolution to call an election on continuation of 1% SPLOST VIII sales tax and issuance of general obligation bonds
voted unanimously (5-0) to approve a resolution to regulate and provide for the calling of an election to determine the issuance or non-issuance of general obligation bonds and the continuation of a 1% sales and use tax (SPLOST VIII)
ApprovedconfirmedResolution calling an election on issuance of general obligation bonds and continuation of a 1% sales and use tax (SPLOST VIII)
voted unanimously (5-0) to approve a resolution to regulate and provide for the calling of an election to determine the issuance or non-issuance of general obligation bonds and the continuation of a 1% sales and use tax (SPLOST VID.
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Resolution calling an election on issuance of general obligation bonds and continuation of a 1% sales and use tax (SPLOST VIII)
voted unanimously (5-0) to approve a resolution to regulate and provide for the calling of an election to determine the issuance or non-issuance of general obligation bonds and the continuation of a 1% sales and use tax (SPLOST VID.
ApprovedconfirmedSPLOST VIII (2026) Intergovernmental Agreement with the Municipalities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
voted unanimously (5-0) to approve the SPLOST VIII (2026) Intergovernmental Agreement with the Municipalities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
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SPLOST VIII (2026) Intergovernmental Agreement with the Municipalities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
voted unanimously (5-0) to approve the SPLOST VIII (2026) Intergovernmental Agreement with the Municipalities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
Appeared on agendaproposedSPLOST VIII (2026) Intergovernmental Agreement with Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
Consider/Approve SPLOST VIII (2026) Intergovernmental Agreement with the Municipalities of
Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
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SPLOST VIII (2026) Intergovernmental Agreement with Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
Consider/Approve SPLOST VIII (2026) Intergovernmental Agreement with the Municipalities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
ApprovedconfirmedSPLOST VIII (2026) Intergovernmental Agreement with the Municipalities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
voted unanimously (5-0) to approve the SPLOST
VIII (2026) Intergovernmental Agreement with the Municipalities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount
Airy, and Tallulah Falls
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SPLOST VIII (2026) Intergovernmental Agreement with the Municipalities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
voted unanimously (5-0) to approve the SPLOST VIII (2026) Intergovernmental Agreement with the Municipalities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
Appeared on agendaproposedIntergovernmental Agreement for SPLOST VIII between Habersham County and the cities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
A schedule shall be included in each annual audit which shows for each such Project the original estimated cost
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Intergovernmental Agreement for SPLOST VIII between Habersham County and the cities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
A schedule shall be included in each annual audit which shows for each such Project the original estimated cost
ApprovedconfirmedCounty SPLOST VIII project list
voted 4-1 to approve the
SPLOST VII project list as presented with Commissioner ‘Tench dissenting
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County SPLOST VIII project list
voted 4-1 to approve the SPLOST VII project list as presented with Commissioner ‘Tench dissenting
DiscusseddiscussedSPLOST VIII project list, jail construction bond, and referendum/election timeline
The County’s projected share of SPLOST VIII revenue would be around $38,595,535.
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SPLOST VIII project list, jail construction bond, and referendum/election timeline
The County’s projected share of SPLOST VIII revenue would be around $38,595,535.
DiscusseddiscussedSpecial called meeting set for July 28, 2025 to vote on SPLOST VIII intergovernmental agreement and referendum resolution
The Commissioners will hold a special called meeting next Monday, July 28th to vote on a final draft of the SPLOST VIII intergovernmental agreement
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Special called meeting set for July 28, 2025 to vote on SPLOST VIII intergovernmental agreement and referendum resolution
The Commissioners will hold a special called meeting next Monday, July 28th to vote on a final draft of the SPLOST VIII intergovernmental agreement
DiscusseddiscussedSPLOST VIII project list, intergovernmental agreement, and referendum/jail bond plan
the Commission will be asked to approve a project list for the County that is needed to draft the SPLOST VIII intergovernmental agreement
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SPLOST VIII project list, intergovernmental agreement, and referendum/jail bond plan
the Commission will be asked to approve a project list for the County that is needed to draft the SPLOST VIII intergovernmental agreement
ApprovedconfirmedCounty SPLOST VIII project list
Motion by Commissioner Woodall, seconded by Commissioner Mealor, and voted 4-1 to approve the
SPLOST VIII project list as presented with Commissioner Tench dissenting.
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County SPLOST VIII project list
Motion by Commissioner Woodall, seconded by Commissioner Mealor, and voted 4-1 to approve the SPLOST VIII project list as presented with Commissioner Tench dissenting.
Appeared on agendaproposedCounty SPLOST VIII Project List
Consider/Approve County SPLOST VIII Project List
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County SPLOST VIII Project List
Consider/Approve County SPLOST VIII Project List
DiscusseddiscussedPlans to place SPLOST on the Fall 2025 ballot
asked if they still plan to put SPLOST VII on the ballot for this
Fall 2025? Mr. Sims informed him that is the intent at this time
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Plans to place SPLOST on the Fall 2025 ballot
asked if they still plan to put SPLOST VII on the ballot for this Fall 2025? Mr. Sims informed him that is the intent at this time
Showing 21–40 of 49 recorded steps.
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These links also preserve bookmarks to earlier timeline steps.
- July 20, 2026: Six years of debt payments for the new Habersham County Jail
- July 20, 2026: Overall SPLOST VIII preliminary project list total
- July 20, 2026: Replacement of lost sales tax revenue by converting/creating FLOST to NHOST
- July 20, 2026: Resolution calling for a November 3, 2026 special election on the one percent FLOST/PTRLOST
- July 20, 2026: Resolution calling special election for 1% Floating Homestead Local Option Sales Tax (FLOST) and approving FLOST Intergovernmental Agreement
- July 20, 2026: Intergovernmental Agreement for Imposition of the Floating Homestead Local Option Sales Tax (FLOST)
- July 20, 2026: Resolution calling for an election on a special one percent sales tax for five years to reduce ad valorem property taxes (FLOST/PTRLOST) and authorizing the Chairman to execute the related intergovernmental agreement
- July 20, 2026: Intergovernmental Agreement with Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mt. Airy and Tallulah Falls for the Floating Homestead Local Option Sales Tax (FLOST/PTRLOST)
- July 20, 2026: Resolution calling a November 3, 2026 special election on a one percent FLOST/PTRLOST sales tax to reduce property taxes
- July 20, 2026: FLOST (Special District Sales and Use Tax) Intergovernmental Agreement among Habersham County and municipalities, setting distribution percentages of FLOST proceeds
- July 20, 2026: New sales tax (FLOST) referendum for November ballot under House Bill 581 floating homestead exemption
- July 20, 2026: Intergovernmental agreement between Habersham County and Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mt. Airy and Tallulah Falls to impose the Floating Homestead Local Option Sales Tax (FLOST/PTRLOST)
- June 15, 2026: Resolution authorizing staff and professionals to proceed with issuance of General Obligation Bonds for new Jail
- June 15, 2026: Resolution of Notice to Proceed related to issuance of voter-approved SPLOST bonds
- June 15, 2026: Resolution of Notice to Proceed related to issuance of voter-approved SPLOST bonds
- May 18, 2026: House Bill 581 local option sales tax continuation referendum for property tax relief
- May 18, 2026: Continuation of local option sales tax program (House Bill 581) to be placed before County voters
- April 20, 2026: SPLOST, FLOST, and LHOST legislative and policy discussion for potential referendum
- November 17, 2025: Resolution declaring results of November 4, 2025 election on General Obligation Bonds and continuation of the 1% Sales and Use Tax
- November 17, 2025: SPLOST VIII referendum: $52,000,000 general obligation debt and continuation of 1% sales and use tax for six years
- June 16, 2025: Placing SPLOST VIII on the Fall 2025 ballot
- May 29, 2025: SPLOST 8 project and equipment wish list for HCPR (November 2025 referendum)
- April 21, 2025: Future SPLOST VIII referendum and FLOST planning under HB 581
- April 21, 2025: Future SPLOST & FLOST Planning
- April 21, 2025: Future SPLOST VIII referendum planning and FLOST (House Bill 581 local option sales tax) discussion
- February 13, 2025: SPLOST vote planned for November 2026, with process to begin in 2025
- February 13, 2025: SPLOST 8 as a future capital funding option
- February 13, 2025: Partnership Habersham update on SPLOST renewal planning ahead of November 2026 vote
- February 13, 2025: Planning for a future SPLOST 8 referendum as a capital funding option
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