The county's adopted FY2027 budget shows the bond proceeds funding capital projects including roads and bridges, economic development, the hospital, sheriff's vehicles, the jail, E-911 and ambulances, and government facilities.
IssueStephens Countyapproved
Stephens County voters reimpose 1% SPLOST, board approves $12 million bond
The sales tax, passed at the ballot box in November, funds capital projects across the county, Toccoa, Martin and Avalon backed by up to $12 million in county-issued bonds.
Latest
June 23, 2026: SPLOST VIII bond-funded capital projects (roads/bridges, economic development, hospital, sheriff vehicles, jail, E-911, ambulances, government facilities)
What happens next
No next step has been documented.
At a glance
What this means now
The story
In July 2025 the Stephens County Board of Commissioners unanimously approved a resolution calling for an election to reimpose the county's 1% Special Purpose Local Option Sales Tax, listing roughly $39 million in capital projects and authorizing up to $12 million in general obligation debt.
The county held a town hall with the City of Toccoa in October to answer questions on the project lists, and the board then unanimously adopted an amended resolution setting the referendum for November 4, 2025.
Voting equipment was tested ahead of the election. In March 2026 the board unanimously approved a resolution declaring the results: voters backed reimposing the 1% tax and issuing the $12 million in general obligation debt by a count of 1,840 to 611.
In April 2026 the board unanimously approved the SPLOST VIII bond resolution and a related third-party inspection packet; a $12 million bond was issued April 28 to pre-fund capital projects.
The county's adopted FY2027 budget shows the bond proceeds funding capital projects including roads and bridges, economic development, the hospital, sheriff's vehicles, the jail, E-911 and ambulances, and government facilities.
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.
ApprovedunknownSPLOST VIII sales tax referendum
This was approved by the Citizens in November 2025.
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SPLOST VIII sales tax referendum
This was approved by the Citizens in November 2025.
ApprovedunknownSPLOST VIII $12,000,000 bond issuance to pre-fund capital projects
A $12,000,000 bond was issued on April 28, 2026 to ‘pre-fund’ capital projects.
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SPLOST VIII $12,000,000 bond issuance to pre-fund capital projects
A $12,000,000 bond was issued on April 28, 2026 to ‘pre-fund’ capital projects.
ApprovedunknownSPLOST VIII bond-funded capital projects (roads/bridges, economic development, hospital, sheriff vehicles, jail, E-911, ambulances, government facilities)
Proceeds from bond sale totaling $12,000,000 in fund balance to prefund capital projects
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SPLOST VIII bond-funded capital projects (roads/bridges, economic development, hospital, sheriff vehicles, jail, E-911, ambulances, government facilities)
Proceeds from bond sale totaling $12,000,000 in fund balance to prefund capital projects
ApprovedunknownSPLOST VIII approval and $12,000,000 pre-funding bond for capital projects
This was approved by the Citizens in November 2025.
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SPLOST VIII approval and $12,000,000 pre-funding bond for capital projects
This was approved by the Citizens in November 2025.
Appeared on agendaproposedNew SPLOST VIII Capital Projects Fund beginning FY2027
Proceeds from bond sale totaling $12,000,000 is available when needed
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New SPLOST VIII Capital Projects Fund beginning FY2027
Proceeds from bond sale totaling $12,000,000 is available when needed
ApprovedconfirmedSPLOST VIII Bond Resolution and associated documentation
SPLOST VIII Bond Resolution and associated documentation.
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SPLOST VIII Bond Resolution and associated documentation
SPLOST VIII Bond Resolution and associated documentation.
ApprovedconfirmedThird-party inspection packet and associated documentation
Third-party inspection packet and associated documentation.
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Third-party inspection packet and associated documentation
Third-party inspection packet and associated documentation.
Appeared on agendaproposedThird-party inspection packet and associated documentation
Third-party inspection packet and associated documentation
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Third-party inspection packet and associated documentation
Third-party inspection packet and associated documentation
Appeared on agendaproposedResolution declaring results of Nov. 4, 2025 election reimposing 1% sales and use tax and authorizing up to $12,000,000 in general obligation debt
said election resulted in
favor of the reimposition of a one percent sales and use tax and the issuance of
the general
obligation debt
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Resolution declaring results of Nov. 4, 2025 election reimposing 1% sales and use tax and authorizing up to $12,000,000 in general obligation debt
said election resulted in favor of the reimposition of a one percent sales and use tax and the issuance of the general obligation debt
ApprovedconfirmedResolution declaring results of the SPLOST VIII election (1% sales tax reimposition and general obligation debt)
Resolution with respect to the declaration of the results of the SPLOST VIII election
Motion to approve: Commissioner Whitlock
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Resolution declaring results of the SPLOST VIII election (1% sales tax reimposition and general obligation debt)
Resolution with respect to the declaration of the results of the SPLOST VIII election Motion to approve: Commissioner Whitlock
Appeared on agendaproposedResolution declaring results of the SPLOST VIII election
WITH RESPECT TO THE DECLARATION OF THE RESULTS OF AN
ELECTION HELD ON NOVEMBER 4, 2025 AND FOR OTHER RELATED PURPOSES
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Resolution declaring results of the SPLOST VIII election
WITH RESPECT TO THE DECLARATION OF THE RESULTS OF AN ELECTION HELD ON NOVEMBER 4, 2025 AND FOR OTHER RELATED PURPOSES
ApprovedconfirmedResolution declaring results of the November 4, 2025 special election on reimposing a 1% SPLOST and issuing up to $12,000,000 in general obligation debt
a resolution duly adopted by the Board of Commissioners of Stephens, Georgia on March 10, 2026, in connection with the election held on November 4, 2025
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Resolution declaring results of the November 4, 2025 special election on reimposing a 1% SPLOST and issuing up to $12,000,000 in general obligation debt
a resolution duly adopted by the Board of Commissioners of Stephens, Georgia on March 10, 2026, in connection with the election held on November 4, 2025
ApprovedconfirmedAmended resolution reimposing the Stephens County SPLOST (1% sales tax) and calling a Nov. 4, 2025 referendum
to adopt
the amended resolution calling for the reimposition of the Stephens County Special Purpose Local
Options Sales Tax. Motion carried unanimously.
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Amended resolution reimposing the Stephens County SPLOST (1% sales tax) and calling a Nov. 4, 2025 referendum
to adopt the amended resolution calling for the reimposition of the Stephens County Special Purpose Local Options Sales Tax. Motion carried unanimously.
Appeared on agendaproposedReferendum notice/resolution on county debt issuance and waiver of performance audit requirement
Debt, to the extent
provided in Section 36-82-1(d) of the Official Code of Georgia Annotated.
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Referendum notice/resolution on county debt issuance and waiver of performance audit requirement
Debt, to the extent provided in Section 36-82-1(d) of the Official Code of Georgia Annotated.
DiscusseddiscussedTown hall Q&A on SPLOST VII project lists with City of Toccoa
Commissioners shared their intended project lists should SPLOST VII pass. Citizens were able to ask questions
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Town hall Q&A on SPLOST VII project lists with City of Toccoa
Commissioners shared their intended project lists should SPLOST VII pass. Citizens were able to ask questions
Appeared on agendaproposedTown Hall discussion on SPLOST
Town Hall informational discussion on SPLOST.
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Town Hall discussion on SPLOST
Town Hall informational discussion on SPLOST.
Appeared on agendaproposedLogic and Accuracy Testing of voting equipment for November 4, 2025 SPLOST Election, General Municipal Election & Special Election for Public Service Commissioner
LOGIC AND ACCURACY TESTING WILL COMMENCE ON WEDNESDAY, OCTOBER 1st, 2025 BEGINNING AT 9:00 AM AND WILL CONTINUE FROM DAY TO DAY UNTIL COMPLETE
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Logic and Accuracy Testing of voting equipment for November 4, 2025 SPLOST Election, General Municipal Election & Special Election for Public Service Commissioner
LOGIC AND ACCURACY TESTING WILL COMMENCE ON WEDNESDAY, OCTOBER 1st, 2025 BEGINNING AT 9:00 AM AND WILL CONTINUE FROM DAY TO DAY UNTIL COMPLETE
Appeared on agendaproposedReimposition of 1% SPLOST for Stephens County, Toccoa, Martin, and Avalon capital projects, with associated general obligation debt
NOTICE IS HEREBY GIVEN that on the 4" day of November, 2025, an election
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Reimposition of 1% SPLOST for Stephens County, Toccoa, Martin, and Avalon capital projects, with associated general obligation debt
NOTICE IS HEREBY GIVEN that on the 4" day of November, 2025, an election
ApprovedconfirmedResolution calling for an election to reimpose the Stephens County SPLOST (1% sales tax) and authorizing Chairman to sign
A motion was made by Vice-Chairman Rickman, seconded by Commissioner Oglesby, to approve
resolution calling for an election to reimpose a Stephens County Special Purpose Local Option Sales
Tax and authorize Chairman to sign resolution. Motion carried unanimously.
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Resolution calling for an election to reimpose the Stephens County SPLOST (1% sales tax) and authorizing Chairman to sign
A motion was made by Vice-Chairman Rickman, seconded by Commissioner Oglesby, to approve resolution calling for an election to reimpose a Stephens County Special Purpose Local Option Sales Tax and authorize Chairman to sign resolution. Motion carried unanimously.
Appeared on agendaproposedResolution calling for an election to reimpose the Stephens County SPLOST
Board to consider motion to approve resolution calling for an election to reimpose a Stephens County Special Purpose Local Option Sales Tax and authorize Chairman to sign resolution.
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Resolution calling for an election to reimpose the Stephens County SPLOST
Board to consider motion to approve resolution calling for an election to reimpose a Stephens County Special Purpose Local Option Sales Tax and authorize Chairman to sign resolution.
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