Commissioners approve proposed 2026 SPLOST project list and open debate on bonds vs. pay‑as‑you‑go

Madison County commissioners approved the county’s proposed 2026 SPLOST (special purpose local option sales tax) project list and directed staff to prepare the intergovernmental agreements, resolutions and referendum language necessary to place the question on the ballot. The motion to approve the project proposal amounts was made by Commissioner Adams and seconded by Commissioner Chapman and carried without negative votes.

The meeting included an extended discussion about financing options. Several commissioners and staff discussed whether the county should preserve the ability to issue bonds tied to SPLOST revenue in order to accelerate capital projects. Staff noted that including a bond authorization on the referendum would require additional specification — an authorized maximum amount and related ballot language — and could affect the timetable for preparing the call for election documents.

Commissioners expressed differing views: some favored preserving bond authority to leverage current financing conditions and avoid escalating construction costs later; others worried that adding bond language would complicate the referendum and that projects could be executed over the six‑year SPLOST collection period without immediate bonding. Staff said the call for election and the intergovernmental agreements would be drafted and presented for adoption at a future meeting; staff also said most cities had submitted project inputs except Culverton and that staff would reach out to finalize remaining items.

The board’s approval of the project list does not itself obligate the county to issue bonds; it authorizes staff to advance referendum preparations and to circulate draft documents to partner jurisdictions and the elections office.