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IssueHabersham Countyunder consideration

Habersham County voters approve sales tax renewal and jail bonds

Voters backed a six-year extension of the 1% sales tax and up to $52 million in bonds for a new county jail, with nearly 70% support in the November election.

By NEGA Brief NewsroomLast checked September 30, 2026
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August 17, 2026: Voter approval of Sales and Use Tax and GO Bond issuance in November 2025 election

What happens next

No next step has been documented.

At a glance

What this means now

Where it stands

A county bond resolution later confirmed that both measures were approved by 69.48% of qualified voters who cast ballots in the November 4, 2025 election.

The story

In July 2025, the Habersham County Board of Commissioners called a special election for November 4, 2025, asking voters to continue the county's 1% sales and use tax (SPLOST VIII) for six more years, projected to raise about $75,937,510, and to approve issuance of up to $52,000,000 in general obligation bonds to finance a new county jail.

SourcesIGA for SPLOST VIIIResolution Calling for SPLOST VIII and Bond Election

As part of setting up the bond financing, commissioners appointed Stifel, Nicolaus & Company as placement agent/underwriter and Murray Barnes Finister LLP as bond counsel, and the county waived the independent performance audit otherwise required for the bonds.

SourcesResolution Calling for SPLOST VIII and Bond Election

An intergovernmental agreement also set how the sales tax proceeds would be divided: the county would retain the first $277,778 collected each month toward bond debt service, with the remainder split by set percentages among the county and cities.

SourcesIGA for SPLOST VIII

A county bond resolution later confirmed that both measures were approved by 69.48% of qualified voters who cast ballots in the November 4, 2025 election.

Sources18 Bond Resolution - Habersham GO 2026

What happened

How this issue got here

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Appeared on agenda
proposed

Voter approval of Sales and Use Tax and GO Bond issuance in November 2025 election

were approved by 69.48% of the qualified voters of the Issuer voting in an election held on November 4, 2025

Appeared on agenda
proposed

November 4, 2025 special election/referendum on SPLOST VIII continuation and jail bonds

to call a referendum, to be held in all the voting precincts in the County, on the 4th day of November, 2025

Appeared on agenda
proposed

Appointment of Stifel, Nicolaus & Company as placement agent/underwriter and Murray Barnes Finister LLP as bond counsel for the jail bonds

Stifel, Nicolaus & Company, Incorporated is hereby appointed as the placement agent and/or underwriter for the Bonds, and Murray Barnes Finister LLP is hereby appointed as the bond counsel for the Bonds.

Appeared on agenda
proposed

Intergovernmental Agreement for SPLOST VIII: continuation of 1% sales tax and $52,000,000 jail bond referendum

to authorize the issuance of up to $52,000,000 in aggregate principal amount of general obligation bonds to finance the new Habersham County Jail

Appeared on agenda
proposed

Resolution calling November 4, 2025 election on $52,000,000 general obligation jail bonds and continuation of 1% SPLOST VIII

There is hereby called an election on November 4, 2025 (the “Election”) to be held in all the election districts and voting precincts in the County

Appeared on agenda
proposed

Division of SPLOST VIII sales tax proceeds among County and Cities (percentage shares and $277,778 monthly bond debt service deposit)

The first $277,778 of SPLOST VIII proceeds received from the Georgia Department of Revenue each month by the County shall be retained by the County

Appeared on agenda
proposed

Waiver of independent performance audit for the bonds

The County hereby waives the independent performance audit or performance review referred to in O.C.G.A. §36-82-100.

Appeared on agenda
proposed

SPLOST VIII continuation: one percent sales and use tax for six years funding county and city/town projects

shall a special one percent sales and use tax be continued in Habersham County for a period of time of six years for the raising of approximately $75,937,510

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