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.
DiscusseddiscussedPlacing SPLOST VIII on the Fall 2025 ballot
Commissioner Harkness inquired
about the decrease in SPLOST VII Funds
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Placing SPLOST VIII on the Fall 2025 ballot
Commissioner Harkness inquired about the decrease in SPLOST VII Funds
DiscusseddiscussedSPLOST 8 project and equipment wish list for HCPR (November 2025 referendum)
she requested that HCPR make a list of projects and equipment desired
with an estimate of cost that could be presented to the public for a vote in
November 2025
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SPLOST 8 project and equipment wish list for HCPR (November 2025 referendum)
she requested that HCPR make a list of projects and equipment desired with an estimate of cost that could be presented to the public for a vote in November 2025
DiscusseddiscussedFuture SPLOST VIII referendum and FLOST planning under HB 581
Commissioner Harkness, Mealor, Akins and Woodall all agreed that they wished to move forward with
pursuing a SPLOST VIII referendum in time for the November 4" election
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Future SPLOST VIII referendum and FLOST planning under HB 581
Commissioner Harkness, Mealor, Akins and Woodall all agreed that they wished to move forward with pursuing a SPLOST VIII referendum in time for the November 4" election
Appeared on agendaproposedFuture SPLOST & FLOST Planning
Future SPLOST & FLOST Planning
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Future SPLOST & FLOST Planning
Future SPLOST & FLOST Planning
DiscusseddiscussedFuture SPLOST VIII referendum planning and FLOST (House Bill 581 local option sales tax) discussion
Harkness, Mealor, Akins and Woodall all agreed that they wished to move forward with
pursuing a SPLOST VIII referendum in time for the November 4th election
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Future SPLOST VIII referendum planning and FLOST (House Bill 581 local option sales tax) discussion
Harkness, Mealor, Akins and Woodall all agreed that they wished to move forward with pursuing a SPLOST VIII referendum in time for the November 4th election
Appeared on agendaproposedSPLOST vote planned for November 2026, with process to begin in 2025
SPLOST vote in Nov. 2026 – begin process in 2025
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SPLOST vote planned for November 2026, with process to begin in 2025
SPLOST vote in Nov. 2026 – begin process in 2025
DiscusseddiscussedSPLOST 8 as a future capital funding option
SPLOST 8 Tim Sims, Interim County Manager
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SPLOST 8 as a future capital funding option
SPLOST 8 Tim Sims, Interim County Manager
DiscusseddiscussedPartnership Habersham update on SPLOST renewal planning ahead of November 2026 vote
Partnership Habersham is focusing on SPLOST,
which expires in March of 2027, to be voted on in November 2026
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Partnership Habersham update on SPLOST renewal planning ahead of November 2026 vote
Partnership Habersham is focusing on SPLOST, which expires in March of 2027, to be voted on in November 2026
DiscusseddiscussedPlanning for a future SPLOST 8 referendum as a capital funding option
b. SPLOST 8 Tim Sims, Interim County Manager
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Planning for a future SPLOST 8 referendum as a capital funding option
b. SPLOST 8 Tim Sims, Interim County Manager
Showing 41–49 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
- 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
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