General TSPLOST 2026 Information

Georgia law allows local communities to use Transportation Special Purpose Local Option Sales Tax (TSPLOST) proceeds for transportation purposes if approved by voters in a referendum. 

Voters approved the first TSPLOST 2018 program that added a 1% sales tax to the former 7% rate and set the overall sales tax for Athens-Clarke County at 8% total. Voters then approved the TSPLOST 2023 program to continue the same 8% rate. If a TSPLOST 2026 program were approved, the 8% rate would continue.

General guidelines for projects are below, see Official Code of Georgia (O.C.G.A) 48-8-260(5) for more details.

• 'Transportation purposes' includes roads, bridges, public transit, rails, airports, buses, and all accompanying infrastructure and services necessary to provide access to these facilities.
• Roads, streets, sidewalks, bicycle paths, and bridge purposes such as:
  • acquisition of rights of way;
  • construction;
  • renovation and improvement, including resurfacing;
  • relocation of utilities;
  • improvement of surface-water drainage; and/or
  • patching, leveling, milling, widening, shoulder preparation, culvert repair, and other repairs necessary for their preservation.
• Stormwater and drainage capital outlay projects, in conjunction with transportation projects

These transportation projects would otherwise be paid for with General Fund and property tax revenues.

 TSPLOST 2026 Advisory Committee Recommendation:

Advisory Committee's Potential Project List Presented to the Mayor and Commission on July 15, 2025

A final recommended candidate project list from the advisory committee will be presented during a Work session on September 9, 2025.