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Athens-Clarke Commission calls May 19 referendum to renew 1% TSPLOST, authorizes up to $50M in debt
Summary
The Athens-Clarke County Commission approved a resolution calling a May 19, 2026 referendum to impose a one‑percent transportation special local option sales tax (TSPLOST) estimated to raise $239 million over six years and authorized, subject to voter approval, issuance of up to $50 million in general obligation debt.
The Unified Government of Athens‑Clarke County on Feb. 3 approved a resolution to place a one percent transportation special district sales and use tax on the May 19 ballot, with the county estimating the levy would raise about $239 million if approved.
The resolution, adopted as part of the meeting’s consent items, also seeks voter approval to issue general obligation debt of up to $50 million to help finance capital projects tied to the TSPLOST program. The tax would be imposed for a maximum six‑year period and would begin on or after the expiration of the 2022 TSPLOST collections, the resolution states.
Why it matters: the proposed TSPLOST is intended to fund a slate of transportation projects and related costs, and authorizing debt would allow the county to advance some projects before full collections are realized. The resolution lists estimated project costs totaling approximately $239,000,000 and includes detailed ballot language and publication requirements for the election.
Details of the proposal: the resolution sets the tax rate at one percent for a six‑year maximum, directs that at least 30% of estimated revenues be expended on projects consistent with the statewide strategic transportation plan, and specifies that TSPLOST proceeds be deposited in a separate fund and used first to satisfy debt service if debt is issued. It also requests the Athens‑Clarke County Board of Elections and Registration to call the election and canvass results.
The resolution includes parameters for any debt issuance: a maximum aggregate principal amount of $50,000,000, a maximum interest rate stated at six percent per annum, and an estimated maximum annual debt service not to exceed $10,170,000 in any year. Proceeds of any such debt would be deposited in a separate fund consistent with state law.
Public input and next steps: the TSPLOST call was included on the consent agenda and passed as presented. Because the action places the question before voters, final implementation depends on voter approval at the May 19, 2026 election. If voters approve the tax and the debt authorization, the Commission would proceed with issuing debt and executing projects in accordance with the Act and intergovernmental agreements described in the resolution.
