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After voters approved SPLOST VIII and $52 million in jail bonds last November, Habersham County commissioners have called a separate November 2026 special election on a new sales tax meant to reduce property taxes.
The sales tax funds county capital projects like the Animal Control Facility and a new Fire/EMA/E911 headquarters, and residents recently voted to extend it for future work.
County commissioners are still shaping which capital projects and what bond amount will go into the next local option sales tax, work that determines spending on county and city projects for years to come.
The sales-tax-funded capital projects account that paid for jail repairs, HVAC and other county upgrades is set to make its last debt payment next year with no further tax collections expected.
The city will receive nearly $197,000 in state paving grant money for FY27, with the required local match coming from voter-approved sales tax funds rather than the general budget.
The SPLOST-funded building meant to house county fire, emergency management and 911 operations is being built in stages, with the second phase's estimated construction cost now approaching $14 million.
The city commission has been discussing a special purpose local option sales tax that would fund capital projects, including an intergovernmental agreement setting how the money is spent.
The city is lining up how to spend sales-tax revenue voters approved on projects that could affect streets, city facilities and fire equipment.
A possible transportation sales tax referendum, discussed by commissioners in January, was removed from the board's February agenda before any vote.
The town's budget documents track how much Rabun County SPLOST 19 sales-tax funding is available for local capital projects.
Town budget documents and a county audit show how Habersham County's SPLOST VI sales-tax revenue for capital projects has been recorded and spent.
The town's budget documents and a later audit show how sales-tax dollars set aside for Rabun County road paving, patching and resurfacing have been budgeted and spent.
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