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 $52 million in bonds for the new jail, and on July 20 approved a resolution calling a separate special election for November 3, 2026 on a new one percent sales tax (FLOST) intended to reduce property taxes, along with an intergovernmental agreement with the participating municipalities.
What happened
How this issue got here
Open any step for its supporting record. A proposal remains labeled as proposed until later evidence establishes an outcome.
Appeared on agendaproposedSix years of debt payments for the new Habersham County Jail
Six Years of Debt Payments for New Jail 20,000,000.00$ 20,000,000.00$
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Six years of debt payments for the new Habersham County Jail
Six Years of Debt Payments for New Jail 20,000,000.00$ 20,000,000.00$
Appeared on agendaproposedOverall SPLOST VIII preliminary project list total
TOTAL PROJECT LIST 38,595,535.00$ 66,527,287.00$
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Overall SPLOST VIII preliminary project list total
TOTAL PROJECT LIST 38,595,535.00$ 66,527,287.00$
Appeared on agendaproposedReplacement of lost sales tax revenue by converting/creating FLOST to NHOST
Combined, the City and County lose $5.3 million in sales tax revenues annually to increase the homestead
exemption to 100% by 2032.
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Replacement of lost sales tax revenue by converting/creating FLOST to NHOST
Combined, the City and County lose $5.3 million in sales tax revenues annually to increase the homestead exemption to 100% by 2032.
ApprovedconfirmedResolution calling for a November 3, 2026 special election on the one percent FLOST/PTRLOST
adopt
the resolution calling for a special election on November 3, 2026 to determine the imposition of a one
percent floating homestead local options sales tax (FLOST)
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Resolution calling for a November 3, 2026 special election on the one percent FLOST/PTRLOST
adopt the resolution calling for a special election on November 3, 2026 to determine the imposition of a one percent floating homestead local options sales tax (FLOST)
Appeared on agendaproposedResolution calling special election for 1% Floating Homestead Local Option Sales Tax (FLOST) and approving FLOST Intergovernmental Agreement
Motion to approve and adopt the Resolution calling for a special election on November 3, 2026, to determine the imposition of a 1% Floating Homestead Local Option Sales Tax (FLOST)
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Resolution calling special election for 1% Floating Homestead Local Option Sales Tax (FLOST) and approving FLOST Intergovernmental Agreement
Motion to approve and adopt the Resolution calling for a special election on November 3, 2026, to determine the imposition of a 1% Floating Homestead Local Option Sales Tax (FLOST)
Appeared on agendaproposedIntergovernmental Agreement for Imposition of the Floating Homestead Local Option Sales Tax (FLOST)
To request approval of the Board of Commissioners to execute the Intergovernmental Agreement (IGA)
for the implementation of a Floating Homestead Local Option Sales Tax (FLOST) between Habersham
County and its participating municipalities.
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Intergovernmental Agreement for Imposition of the Floating Homestead Local Option Sales Tax (FLOST)
To request approval of the Board of Commissioners to execute the Intergovernmental Agreement (IGA) for the implementation of a Floating Homestead Local Option Sales Tax (FLOST) between Habersham County and its participating municipalities.
Appeared on agendaproposedResolution 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
Resolution Calling for Election to Determine Whether a Special One Percent
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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
Resolution Calling for Election to Determine Whether a Special One Percent
ApprovedconfirmedIntergovernmental Agreement with Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mt. Airy and Tallulah Falls for the Floating Homestead Local Option Sales Tax (FLOST/PTRLOST)
approve the Intergovernmental Agreement between Habersham County and the municipalities of Alto,
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Intergovernmental Agreement with Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mt. Airy and Tallulah Falls for the Floating Homestead Local Option Sales Tax (FLOST/PTRLOST)
approve the Intergovernmental Agreement between Habersham County and the municipalities of Alto,
ApprovedconfirmedResolution calling a November 3, 2026 special election on a one percent FLOST/PTRLOST sales tax to reduce property taxes
the resolution calling for a special election on November 3, 2026 to determine the imposition of a one
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Resolution calling a November 3, 2026 special election on a one percent FLOST/PTRLOST sales tax to reduce property taxes
the resolution calling for a special election on November 3, 2026 to determine the imposition of a one
Appeared on agendaproposedFLOST (Special District Sales and Use Tax) Intergovernmental Agreement among Habersham County and municipalities, setting distribution percentages of FLOST proceeds
the County shall distribute all funds within each
[Callendar Year] SD FLOST Fund according to the following distribution percentages:
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FLOST (Special District Sales and Use Tax) Intergovernmental Agreement among Habersham County and municipalities, setting distribution percentages of FLOST proceeds
the County shall distribute all funds within each [Callendar Year] SD FLOST Fund according to the following distribution percentages:
Appeared on agendaproposedNew sales tax (FLOST) referendum for November ballot under House Bill 581 floating homestead exemption
a floss, which is a new sales tax [00:56:52] that we will be having on the November ballot.
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New sales tax (FLOST) referendum for November ballot under House Bill 581 floating homestead exemption
a floss, which is a new sales tax [00:56:52] that we will be having on the November ballot.
Appeared on agendaproposedIntergovernmental 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)
Consider/Approve an Intergovernmental Agreement Between Habersham County and the
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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)
Consider/Approve an Intergovernmental Agreement Between Habersham County and the
ApprovedconfirmedResolution authorizing staff and professionals to proceed with issuance of General Obligation Bonds for new Jail
resolution adopted by the Habersham County Board of Commissioners on June 15, 2026, in a meeting duly called and assembled
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Resolution authorizing staff and professionals to proceed with issuance of General Obligation Bonds for new Jail
resolution adopted by the Habersham County Board of Commissioners on June 15, 2026, in a meeting duly called and assembled
ApprovedconfirmedResolution of Notice to Proceed related to issuance of voter-approved SPLOST bonds
Consider/Approve Resolution of Notice to Proceed Related to Issuance of Voter-Approved
SPLOST Bonds
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Resolution of Notice to Proceed related to issuance of voter-approved SPLOST bonds
Consider/Approve Resolution of Notice to Proceed Related to Issuance of Voter-Approved SPLOST Bonds
Appeared on agendaproposedResolution of Notice to Proceed related to issuance of voter-approved SPLOST bonds
Consider/Approve Resolution of Notice to Proceed Related to Issuance of Voter-Approved
SPLOST Bonds
+
Resolution of Notice to Proceed related to issuance of voter-approved SPLOST bonds
Consider/Approve Resolution of Notice to Proceed Related to Issuance of Voter-Approved SPLOST Bonds
DiscusseddiscussedHouse Bill 581 local option sales tax continuation referendum for property tax relief
The Board expressed consensus to proceed with steps necessary to place
continuation of the local option sales tax program before County voters
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House Bill 581 local option sales tax continuation referendum for property tax relief
The Board expressed consensus to proceed with steps necessary to place continuation of the local option sales tax program before County voters
DiscusseddiscussedContinuation of local option sales tax program (House Bill 581) to be placed before County voters
The Board expressed consensus to proceed with steps necessary to place
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Continuation of local option sales tax program (House Bill 581) to be placed before County voters
The Board expressed consensus to proceed with steps necessary to place
DiscusseddiscussedSPLOST, FLOST, and LHOST legislative and policy discussion for potential referendum
introduced the Local Homestead Option Sales Tax (LHOS'T), explaining that it would function
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SPLOST, FLOST, and LHOST legislative and policy discussion for potential referendum
introduced the Local Homestead Option Sales Tax (LHOS'T), explaining that it would function
ApprovedconfirmedResolution declaring results of November 4, 2025 election on General Obligation Bonds and continuation of the 1% Sales and Use Tax
authorize the issuance of up to $52
million in general obligation bonds and to continue the one percent sales and use tax for an additional six
years
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Resolution declaring results of November 4, 2025 election on General Obligation Bonds and continuation of the 1% Sales and Use Tax
authorize the issuance of up to $52 million in general obligation bonds and to continue the one percent sales and use tax for an additional six years
ApprovedunknownSPLOST VIII referendum: $52,000,000 general obligation debt and continuation of 1% sales and use tax for six years
the Election resulted in favor of (a)
the issuance of the Debt and (b) the continuation of the Sales and Use Tax.
+
SPLOST VIII referendum: $52,000,000 general obligation debt and continuation of 1% sales and use tax for six years
the Election resulted in favor of (a) the issuance of the Debt and (b) the continuation of the Sales and Use Tax.
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These links also preserve bookmarks to earlier timeline steps.
- November 17, 2025: Resolution declaring results of November 4, 2025 election on $52 million general obligation bonds and continuation of the 1% Sales and Use Tax (SPLOST)
- November 17, 2025: Resolution declaring results of November 4, 2025 election on GO bonds and continuation of the one percent sales and use tax
- November 17, 2025: Resolution declaring results of the November 4, 2025 election on Habersham County General Obligation Bonds and continuation of the 1% SPLOST (SPLOST VIII)
- November 4, 2025: Habersham County Special Purpose Local Option Sales & Use Tax and Bond Referendum
- September 16, 2025: SPLOST continuation ballot measure and $500,000 airport grant share allocation
- August 14, 2025: SPLOST VIII funding allocation for economic development and industrial park versus fire station
- July 28, 2025: Resolution calling an election on general obligation bonds and continuation of 1% SPLOST VIII sales tax
- July 28, 2025: Resolution to call an election on continuation of 1% SPLOST VIII sales tax and issuance of general obligation bonds
- July 28, 2025: Resolution calling an election on issuance of general obligation bonds and continuation of a 1% sales and use tax (SPLOST VIII)
- July 28, 2025: SPLOST VIII (2026) Intergovernmental Agreement with the Municipalities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
- July 28, 2025: SPLOST VIII (2026) Intergovernmental Agreement with Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
- July 28, 2025: SPLOST VIII (2026) Intergovernmental Agreement with the Municipalities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
- July 25, 2025: Intergovernmental Agreement for SPLOST VIII between Habersham County and the cities of Alto, Baldwin, Clarkesville, Cornelia, Demorest, Mount Airy, and Tallulah Falls
- July 21, 2025: County SPLOST VIII project list
- July 21, 2025: SPLOST VIII project list, jail construction bond, and referendum/election timeline
- July 21, 2025: Special called meeting set for July 28, 2025 to vote on SPLOST VIII intergovernmental agreement and referendum resolution
- July 21, 2025: SPLOST VIII project list, intergovernmental agreement, and referendum/jail bond plan
- July 21, 2025: County SPLOST VIII project list
- July 21, 2025: County SPLOST VIII Project List
- June 16, 2025: Plans to place SPLOST on the Fall 2025 ballot
- 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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