In a special-called meeting lasting less than ten minutes, the Habersham County Board of Commissioners voted unanimously to approve the resolution and intergovernmental agreement that will place SPLOST VIII on the November ballot.
If voters approve the measure, they also authorize the county to issue $52 million in general obligation bonds to fund construction of a new jail. The debt would be repaid with SPLOST VIII revenue and at least two additional SPLOST cycles, spanning approximately 24 years.
The proposed Special Purpose Local Option Sales Tax (SPLOST) would take effect in 2027, when the current SPLOST expires.
Who gets what?
SPLOST VIII is expected to generate an estimated $75.9 million in revenue over six years. The county plans to use the funds for major capital projects, including:
- $20 million debt service on a new county jail
- $12.9 million for roads and bridges
- $11 million Phase II of the Central Base Fire, EMS, and 911 Building
- $8.6 million for fire department equipment, vehicles, and renovations
- $2.6 million for EMS equipment and vehicles
- $1.5 million for landfill improvements
- $1 million for sheriff’s office vehicles and equipment
Habersham’s seven municipalities would also receive a portion of the funds for projects such as water system upgrades, roadwork, and public safety improvements (see complete list below).
SPLOST funds would be divided among the county and cities according to the following percentages:
| Percentage | Projected Amount | |
|---|---|---|
| Habersham County | 68.997% | $58,595,535 |
| Alto | 1.349% | $754,386 |
| Baldwin | 6.459% | $3,612,790 |
| Clarkesville | 4.150% | $2,321,467 |
| Cornelia | 11.074% | $6,194,469 |
| Demorest | 4.391% | $2,456,000 |
| Mount Airy | 3.021% | $1,689,775 |
| Tallulah Falls | 0.559% | $312,691 |
“The good thing is the cities agreed to give us $20 million off the top to fund the jail debt,” said Habersham County Commission Vice-Chair Bruce Harkness. “If SPLOST doesn’t pass, then there won’t be a jail.”
If voters approve SPLOST VIII, Habersham’s sales tax rate would remain unchanged at 7%. If voters reject the measure, the sales tax would drop to 6%.
“We’re voting to allow voters to vote on this in November—to continue the existing sales tax,” explained Harkness. “We’re actually lower in this county than even some counties around us.”
Habersham County Manager Tim Sims praised the cooperative process that led to the agreement.
“I’d like to thank all the cities for the cooperation and collaboration on this,” Sims said. “They have been great to work with and you couldn’t ask for a smoother process, so I look forward to working with them to educate the citizens on the project list and advocating for the continuation of the SPLOST program.”
SPLOST VII projects
| DEBT SERVICE AND COUNTY PROJECTS | Estimated Cost |
| Debt Service $20,000,000 of Debt Service on the General Obligation Bonds issued to fund the new Habersham County Jail. | $20,000,000 |
| Sheriff’s Department Vehicles and Equipment | $1,000,000 |
| Phase II of the Central Base Fire, EMS, and 911 Building, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $11,000,000 |
| Fire Department Equipment, Vehicles, and Renovations, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $8,555,885 |
| EMS Equipment and Vehicles, including, but not limited to, the refurbishment and repair of existing equipment and vehicles. | $2,589,650 |
| Roads and Bridges, including, but not limited to, the construction, repair, repaving, and restriping of county roads and bridges, and all necessary engineering, construction, materials, and equipment. | $12,950,000 |
| Landfill Improvements, including, but not limited to, necessary Equipment and Vehicles. | $1,500,000 |
| Facility Improvements, including, but not limited to, improvements to Parks and Recreation fields and facilities, additional parking for the Administration Building, and all necessary engineering, construction, materials, and equipment. | $500,000 |
| Industrial Park and Airport Improvements, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $500,000 |
| Total County Projects | $58,595,535 |
| TOWN OF ALTO PROJECTS | |
| Water System Improvements, including, but not limited to, Water System Monitoring, Water Meter Upgrades, and Water Storage Tank, and all necessary engineering, construction, materials, and equipment. | $375,386 |
| Road Repairs, Repaving, and Restriping, including, but not limited to, the repair, repaving, and restriping of town roads and parking lots, and all necessary engineering, construction, materials, and equipment. | $110,000 |
| Public Safety, including, but not limited to, 911 System Upgrades, Radios, GCIC, and PD Equipment. | $69,000 |
| New Public Works and Water Department Building, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $200,000 |
| Total Alto Projects | $754,386 |
| CITY OF BALDWIN PROJECTS | |
| Roads and Bridges, including, but not limited to, the repair, repaving, and restriping of city roads and bridges, and all necessary engineering, construction, materials, and equipment. | $1,300,000 |
| Recreation, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $135,000 |
| Public Safety, including, but not limited to, all necessary engineering, construction, materials, vehicles, and equipment. | $247,000 |
| Public Works, including, but not limited to, all necessary engineering, construction, materials, vehicles, and equipment. | $380,786 |
| Water and Sewer Infrastructure, including, but not limited to, all necessary engineering, construction, materials, vehicles, and equipment. | $1,550,004 |
| Total Baldwin Projects | $3,612,790 |
| CITY OF CLARKESVILLE PROJECTS | |
| Public Safety, including, but not limited to, all necessary engineering, construction, materials, vehicles, and equipment. | $1,450,000 |
| Water and Sewer Infrastructure, including, but not limited to, all necessary engineering, construction, materials, vehicles, and equipment. | $300,000 |
| Roads and Bridges, including, but not limited to, the repair, repaving, and restriping of city roads and bridges, and all necessary engineering, construction, materials, and equipment. | $371,467 |
| Improvements to Park, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $200,000 |
| Total Clarkesville Projects | $2,321,467 |
| CITY OF CORNELIA PROJECTS | |
| New Downtown Parking Lot, including, but not limited to, all necessary engineering, construction, materials, and equipment | $850,000 |
| Public Safety, including, but not limited to: | |
| Fire Turnout Gear | $60,000 |
| Police Vehicles | $1,780,000 |
| Cameras | $600,000 |
| Street Improvements, including, but not limited to, the repair, repaving, and restriping of city roads and bridges, and all necessary engineering, construction, materials, and equipment. | $1,564,469 |
| Sidewalk Improvements, including, but not limited to, sidewalk repair and all necessary engineering, construction, materials, and equipment. | $900,000 |
| Park Upgrade Project, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $440,000 |
| Total Cornelia Projects | $6,194,469 |
| CITY OF DEMOREST PROJECTS | |
| Public Safety, including, but not limited to, all necessary engineering, construction, materials, vehicles, and equipment. | $1,000,000 |
| Park Improvements, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $200,000 |
| Roads, Bridges, and Sidewalks, including, but not limited to, the repair, repaving, and restriping of city roads, bridges, and sidewalks, and all necessary engineering, construction, materials, and equipment. | $250,000 |
| City Hall Improvements, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $200,000 |
| Public Utilities Improvements, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $806,000 |
| Total Demorest Projects | $2,456,000 |
| TOWN OF MOUNT AIRY PROJECTS | |
| Water and Sewer Infrastructure, including, but not limited to, all necessary engineering, construction, materials, vehicles, and equipment. | $900,000 |
| Roads and Bridges, including, but not limited to, the repair, repaving, and restriping of city roads and bridges, and all necessary engineering, construction, materials, and equipment. | $425,000 |
| Public Safety, including, but not limited to, all necessary engineering, construction, materials, vehicles, and equipment. | $125,000 |
| Parks and Recreation, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $30,000 |
| Public Facilities, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $100,000 |
| Downtown Development, including, but not limited to, all necessary engineering, construction, materials, and equipment. | $109,775 |
| Total Mount Airy Projects | $1,689,775 |
| CITY OF TALULLAH FALLS PROJECTS | |
| Roads and Bridges, including, but not limited to, the repair, repaving, restriping, and drainage of city roads and bridges, and all necessary engineering, construction, materials, and equipment. | $156,000 |
| Water System Improvements, including, but not limited to, Water System Monitoring, Water Meter Upgrades, and Water Storage Tank, and all necessary engineering, construction, materials, and equipment. | $156,691 |
| Total Talullah Falls Projects | $312,691 |
| TOTAL DEBT SERVICE AND ESTIMATED PROJECT COSTS | $75,937,510 |
Promoting SPLOST
State law prohibits governments from actively promoting tax referendums. However, Partnership Habersham and the Habersham Chamber of Commerce have signaled their support for the SPLOST VIII initiative through education and outreach. Both organizations aim to inform the public about the proposed project list and its impact.
Under provisions governing SPLOST referendums in Georgia, official legal notice must be published at least 90 days before the election, and the resolution or ordinance calling for the referendum must also be adopted no fewer than 90 days in advance.
If the measure fails in November, officials stated that they plan to bring it back for a vote in 2026.
